This section summarises our key findings. Sections 2 and 3 detail our complete findings, including supporting evidence.

In this report we do not specify which findings relate to which agency given the sensitive nature of the weaknesses we observed. But we have given each audited agency a detailed report about their own control deficiencies. 

When reaching our conclusions, we consulted with the audited agencies and considered their views. The agencies’ full responses are in Appendix A.

We made 7 recommendations to address 3 key findings. The relevant agencies have accepted the recommendations in full or in principle or with qualifications. While our recommendations are directed to audited agencies, we expect all Victorian public sector agencies to implement them where appropriate.

Download a PDF copy of Appendix: Abbreviations, acronyms and glossary.

We deliver a range of attest services to public sector agencies. We conduct financial audits in line with the Australian Auditing Standards and other relevant professional and legislative requirements.

Our financial audit scope

We plan to deliver 22 performance engagements in 2023–24 across our 7 performance audit sectors. 

The Auditor-General gives independent assurance to Parliament and the community about the Victorian public sector's financial integrity and performance. VAGO assists with this.

What we do