Auditor-General’s Report on the Annual Financial Report of the State of Victoria: 2017–18

Tabled: 24 October 2018

Appendix C. Audit opinions

This Appendix provides information on the audit opinions issued for the 265 entities consolidated into the AFR.

Entities are listed in the following order:

General government sector

Department of Education and Training
Department of Environment, Land, Water and Planning
Department of Health and Human Services
Department of Justice and Regulation
Department of Premier and Cabinet
Department of Economic Development, Jobs, Transport and Resources
Department of Treasury and Finance
Courts
Parliament of Victoria
Victorian Auditor General's Office
 

Public non-financial corporations

Department of Environment, Land, Water and Planning
Department of Health and Human Services
Department of Justice and Regulation
Department of Premier and Cabinet
Department of Economic Development, Jobs, Transport and Resources
Department of Treasury and Finance
 

Public financial corporations

Department of Treasury and Finance
 

General government sector

Figure C1
Department of Education

Entity

Significant state‑controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Adult Community and Further Education Board

 

7/09/2018

Adult Multicultural Education Services

 

29/08/2018

Bendigo Kangan Institute

 

23/03/2018

Box Hill Institute

 

20/02/2018

Chisholm Institute

 

09/03/2018

Department of Education and Training

21/08/2018

Federation Training

 

29/03/2018

Gordon Institute of TAFE

 

14/03/2018

Goulburn Ovens Institute of TAFE

 

21/03/2018

Holmesglen Institute

 

13/03/2018

Melbourne Polytechnic

 

09/03/2018

South West Institute of TAFE

 

23/03/2018

Sunraysia Institute of TAFE

 

28/03/2018

Victorian Curriculum and Assessment Authority

 

27/08/2018

Victorian Institute of Teaching

 

17/08/2018

Victorian Registration and Qualifications Authority

 

27/08/2018

William Angliss Institute of TAFE

 

20/03/2018

Wodonga Institute of TAFE

 

09/03/2018

Source: VAGO.

Figure C2
Department of Environment, Land, Water and Planning

Entity

Significant state‑controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Architects Registration Board of Victoria

 

5/09/2018

Corangamite Catchment Management Authority

 

31/08/2018

Department of Environment, Land, Water and Planning

9/09/2018

Dhelkunya Dja Land Management Board

   

Not yet signed

 

East Gippsland Catchment Management Authority

 

5/09/2018

Environment Protection Authority

 

7/09/2018

Glenelg Hopkins Catchment Management Authority

 

28/08/2018

Goulburn Broken Catchment Management Authority

 

27/08/2018

Gunaikurnai Traditional Owner Land Management

 

10/10/2018

 

Heritage Council of Victoria

 

17/09/2018

Mallee Catchment Management Authority

 

27/08/2018

North Central Catchment Management Authority

 

23/08/2018

North East Catchment Management Authority

 

22/08/2018

Office of the Commissioner for Environmental Sustainability

 

20/09/2018

Parks Victoria

 

28/08/2018

Port Phillip and Westernport Catchment Management Authority

 

15/08/2018

Royal Botanic Gardens Board Victoria

 

10/09/2018

Surveyors Registration Board of Victoria

   

Not yet signed

 

Sustainability Victoria

 

25/09/2018

Trust for Nature (Victoria)

 

12/09/2018

Victorian Building Authority

   

Not yet signed

 

Victorian Environmental Water Holder

 

10/09/2018

Victorian Planning Authority

 

12/09/2018

West Gippsland Catchment Management Authority

 

30/08/2018

Wimmera Catchment Management Authority

 

27/08/2018

Yorta Yorta Traditional Owner Land Management Board

   

Not yet signed

 

Source: VAGO.

Figure C3
Department of Health and Human Services

Entity

Significant state‑controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Albury Wodonga Health

 

22/08/2018

Alexandra District Health

 

30/08/2018

Alfred Health

 

22/08/2018

Alpine Health

 

5/09/2018

Ambulance Victoria

 

21/08/2018

Austin Health

 

20/08/2018

Bairnsdale Regional Health Service

 

24/08/2018

Ballarat Health Services

 

14/08/2018

Barwon Health

 

21/08/2018

Bass Coast Health

 

31/08/2018

Beaufort and Skipton Health Service

 

30/08/2018

Beechworth Health Service

 

7/09/2018

Benalla Health

 

31/08/2018

Bendigo Health Care Group

16/08/2018

Boort District Health

 

6/09/2018

Casterton Memorial Hospital

 

29/08/2018

Castlemaine Health

 

3/09/2018

Central Gippsland Health Service

 

18/09/2018

Cobram District Health

 

6/09/2018

Cohuna District Hospital

 

30/08/2018

Colac Area Health

 

10/09/2018

Corryong Health

 

13/09/2018

Dental Health Services Victoria

 

21/08/2018

Department of Health and Human Services

30/08/2018

Djerriwarrh Health Services

 

14/08/2018

East Grampians Health Service

 

31/08/2018

East Wimmera Health Service

 

18/09/2018

Eastern Health

14/08/2018

Echuca Regional Health

 

21/08/2018

Edenhope and District Memorial Hospital

 

7/09/2018

Gippsland Southern Health Service

 

10/09/2018

Goulburn Valley Health

 

27/08/2018

Health Purchasing Victoria

 

20/08/2018

Heathcote Health

 

31/08/2018

Hepburn Health Service

 

7/09/2018

Hesse Rural Health Service

 

4/09/2018

Heywood Rural Health

 

22/08/2018

Inglewood and Districts Health Service

 

10/09/2018

Kerang District Health

 

6/09/2018

Kilmore and District Hospital

 

24/08/2018

Kooweerup Regional Health Service

 

7/09/2018

Kyabram District Health Services

 

6/09/2018

Kyneton District Health Service

 

5/09/2018

Latrobe Regional Hospital

 

10/09/2018

Lorne Community Hospital

 

29/08/2018

Maldon Hospital

 

5/09/2018

Mallee Track Health and Community Service

 

3/09/2018

Mansfield District Hospital

 

13/09/2018

Maryborough District Health Service

 

27/08/2018

Melbourne Health

20/08/2018

Melbourne Cricket Ground Trust

 

20/07/2018

Monash Health

20/08/2018

Moyne Health Services

 

20/08/2018

Nathalia District Hospital

 

5/09/2018

Northeast Health Wangaratta

 

6/09/2018

Northern Health

 

27/08/2018

Numurkah District Health Service

 

30/08/2018

Omeo District Health

 

20/09/2018

Orbost Regional Health

 

31/08/2018

Otway Health

 

5/09/2018

Peninsula Health

 

22/08/2018

Peter MacCallum Cancer Centre

22/08/2018

Portland District Health

 

16/08/2018

Robinvale District Health Services

 

31/08/2018

Rochester and Elmore District Health Service

 

27/08/2018

Rural Northwest Health

 

10/09/2018

Seymour Health

 

27/08/2018

South Gippsland Hospital

 

5/09/2018

South West Healthcare

 

27/08/2018

Stawell Regional Health

 

28/08/2018

Swan Hill District Health

 

23/08/2018

Tallangatta Health Service

 

29/08/2018

Terang and Mortlake Health Service

 

20/08/2018

The Queen Elizabeth Centre

 

18/09/2018

The Royal Children's Hospital

13/09/2018

The Royal Victorian Eye and Ear Hospital

 

28/08/2018

The Royal Women's Hospital

 

21/08/2018

Timboon and District Healthcare Service

 

15/08/2018

Tweddle Child and Family Health Service

 

18/09/2018

Victorian Assisted Reproductive Treatment Authority

 

27/08/2018

Victorian Health Promotion Foundation

 

28/08/2018

Victorian Institute of Forensic Mental Health

 

29/08/2018

Victorian Institute of Sport Limited

 

24/09/2018

Victorian Institute of Sport Trust

 

20/09/2018

Victorian Pharmacy Authority

 

28/08/2018

West Gippsland Healthcare Group

 

14/09/2018

West Wimmera Health Service

 

3/09/2018

Western District Health Service

 

31/08/2018

Western Health

 

16/08/2018

Wimmera Health Care Group

 

23/08/2018

Yarram and District Health Service

 

7/09/2018

Yarrawonga Health

 

31/08/2018

Yea and District Memorial Hospital

 

6/09/2018

Source: VAGO.

Figure C4
Department of Justice and Regulation

Entity

Significant state‑controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Country Fire Authority

30/08/2018

Court Services Victoria

 

11/09/2018

Department of Justice and Regulation

17/09/2018

Emergency Services Telecommunications Authority

 

3/09/2018

Metropolitan Fire and Emergency Services Board

24/08/2018

Office of Public Prosecutions

 

31/08/2018

Professional Standards Council of Victoria

 

25/09/2018

Residential Tenancies Bond Authority

 

7/09/2018

Senior Master of the Supreme Court

 

28/08/2018

Sentencing Advisory Council

 

10/09/2018

Victoria Legal Aid

 

31/08/2018

Victoria Police (Office of the Chief Commissioner of Police)

6/09/2018

Victoria State Emergency Service Authority

 

12/09/2018

Victorian Commission for Gambling and Liquor Regulation

6/09/2018

Victorian Equal Opportunity and Human Rights Commission

 

11/09/2018

Victorian Institute of Forensic Medicine

 

7/09/2018

Victorian Law Reform Commission

 

3/09/2018

Victorian Legal Services Board and Commissioner

17/08/2018

Victorian Responsible Gambling Foundation

 

17/09/2018

Source: VAGO.

Figure C5
Department of Premier and Cabinet

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Department of Premier and Cabinet

31/08/2018

Independent Broad‑based Anti‑corruption Commission (IBAC)

 

9/09/2018

Infrastructure Victoria

 

5/09/2018

Shrine of Remembrance Trustees

 

24/08/2018

Victorian Electoral Commission

 

17/08/2018

Victorian Inspectorate

 

7/09/2018

Victorian Ombudsman

 

10/09/2018

Victorian Public Sector Commission

 

5/09/2018

Source: VAGO.

Figure C6
Department of Economic Development, Jobs, Transport and Resources

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Australian Centre for the Moving Image

 

31/08/2018

Department of Economic Development, Jobs, Transport and Resources

18/09/2018

Docklands Studios Melbourne Pty Ltd

 

17/08/2018

Energy Safe Victoria

 

17/08/2018

Film Victoria

 

23/08/2018

Game Management Authority

   

Not yet signed

 

Library Board of Victoria

 

10/09/2018

Melbourne Recital Centre Limited

 

31/08/2018

Museums Board of Victoria

 

3/09/2018

National Gallery of Victoria, Council of Trustees

31/08/2018

Public Transport Development Authority

4/09/2018

Roads Corporation

31/08/2018

Taxi Services Commission

 

18/09/2018

Veterinary Practitioners Registration Board of Victoria

 

25/08/2018

Victorian Fisheries Authority

 

10/09/2018

 

Visit Victoria

 

7/09/2018

Source: VAGO.

Figure C7
Department of Treasury and Finance

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

CenITex

 

4/09/2018

Department of Treasury and Finance

17/09/2018

Essential Services Commission

 

12/09/2018

Source: VAGO.

Figure C8
Courts

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Judicial College of Victoria

 

7/09/2018

Judicial Commission of Victoria

   

Not yet signed

 

Source: VAGO.

Figure C9
Parliament of Victoria

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Parliament of Victoria

 

23/08/2018

Source: VAGO.

Figure C10
Victorian Auditor-General's Office

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Victorian Auditor-General's Office

 

21/08/2018

Source: VAGO.

Public non-financial corporations

Figure C11
Department of Environment, Land, Water and Planning

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Alpine Resorts Co-ordinating Council

 

24/09/2018

Barwon Region Water Corporation

 

27/08/2018

Barwon South West Waste and Resource Recovery Group

 

28/08/2018

Central Gippsland Region Water Corporation

 

31/08/2018

Central Highlands Region Water Corporation

 

3/09/2018

City West Water Corporation

3/09/2018

Coliban Region Water Corporation

 

31/08/2018

East Gippsland Region Water Corporation

 

7/09/2018

Falls Creek Alpine Resort Management Board

 

13/03/2018

Gippsland and Southern Rural Water Corporation

 

7/09/2018

Gippsland Waste and Resource Recovery Group

 

11/09/2018

Goulburn Murray Rural Water Corporation

3/09/2018

Goulburn Valley Region Water Corporation

 

30/08/2018

Goulburn Valley Waste and Resource Recovery Group

 

12/09/2018

Grampians Central West Waste and Resource Recovery Group

 

7/09/2018

Grampians Wimmera Mallee Water Corporation

 

31/08/2018

Loddon Mallee Waste and Resource Recovery Group

 

15/08/2018

Lower Murray Urban and Rural Water Corporation

 

5/09/2018

Melbourne Water Corporation

28/08/2018

Metropolitan Waste and Resource Recovery Group

   

Not yet signed

 

Mount Buller and Mount Stirling Alpine Resort Management Board

 

26/02/2018

Mount Hotham Alpine Resort Management Board

 

19/03/2018

North East Region Water Corporation

 

22/08/2018

North East Waste and Resource Recovery Group

 

9/08/2018

Phillip Island Nature Parks

 

5/09/2018

Southern Alpine Resort Management Board

 

08/03/2018

South East Water Corporation

23/08/2018

South Gippsland Region Water Corporation

 

10/09/2018

Wannon Region Water Corporation

 

27/08/2018

Western Region Water Corporation

 

23/08/2018

Westernport Region Water Corporation

 

11/09/2018

Yarra Valley Water Corporation

28/08/2018

Zoological Parks and Gardens Board

 

27/09/2018

Source: VAGO.

Figure C12
Department of Health and Human Services

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Ballarat General Cemeteries Trust

 

5/09/2018

Bendigo Cemeteries Trust

 

31/08/2018

Geelong Cemeteries Trust

 

15/08/2018

Greater Metropolitan Cemeteries Trust

 

16/08/2018

Kardinia Park Stadium Trust

 

23/08/2018

Melbourne and Olympic Parks Trust

 

29/08/2018

Mildura Cemetery Trust

 

3/09/2018

Queen Victoria Women's Centre Trust

 

27/08/2018

Southern Metropolitan Cemeteries Trust

 

2/08/2018

State Sport Centres Trust

 

27/08/2018

Source: VAGO.

Figure C13
Department of Justice and Regulation

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Greyhound Racing Victoria

 

30/08/2018

Harness Racing Victoria

 

3/09/2018

Source: VAGO.

Figure C14
Department of Premier and Cabinet

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

VITS LanguageLoop

 

27/08/2018

Source: VAGO.

Figure C15
Department of Economic Development, Jobs, Transport and Resources

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Agriculture Victoria Services Pty Ltd

 

29/08/2018

Australian Grand Prix Corporation

 

17/08/2018

Dairy Food Safety Victoria

 

28/08/2018

Development Victoria

 

28/08/2018

Emerald Tourist Railway Board

 

9/10/2018

Fed Square Pty Ltd

 

6/09/2018

Geelong Performing Arts Centre Trust

 

21/08/2018

Greater Sunraysia Pest Free Area Industry Development Committee

 

18/09/2018

Launch Vic

   

Not yet signed

 

Melbourne Convention and Exhibition Trust

 

21/08/2018

Melbourne Market Authority

 

3/09/2018

Melbourne Port Lessor Pty Ltd

22/08/2018

Murray Valley Wine Grape Industry Development Committee

 

17/09/2018

Port of Hastings Development Authority

 

4/09/2018

PrimeSafe

 

29/08/2018

V/Line Corporation

 

30/08/2018

VicForests

 

3/09/2018

Victorian Arts Centre Trust

 

29/08/2018

Victorian Major Events Company Limited

   

Not yet signed

 

Victorian Ports Corporation (Melbourne)

 

29/08/2018

Victorian Rail Track

3/09/2018

Victorian Regional Channels Authority

 

28/08/2018

Victorian Strawberry Industry Development Committee

 

3/08/2018

Source: VAGO.

Figure C16
Department of Treasury and Finance

Entity

Significant state-controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

Accident Compensation Conciliation Service

 

22/08/2018

State Electricity Commission of Victoria

21/08/2018

Victorian Plantations Corporation (shell)

 

18/09/2018

Source: VAGO.

Public financial corporations

Figure C17
Department of Treasury and Finance

Entity

Significant state‑controlled entity

Within legislative time frame

Audit certification date

Clear audit opinion

State Trustees Limited

   

Not yet signed

 

Transport Accident Commission

4/09/2018

Treasury Corporation of Victoria

21/08/2018

Victorian Funds Management Corporation

 

20/08/2018

Victorian Managed Insurance Authority

30/08/2018

Victorian WorkCover Authority (WorkSafe Victoria)

28/08/2018

 

 

Back to Top