We have consulted with DELWP and the councils named in this report, and we considered their views when reaching our audit conclusions. As required by section 16(3) of the Audit Act 1994, we gave a draft copy of this report, or relevant extracts, to those agencies and asked for their submissions and comments. We also provided a copy of the report to the Department of Premier and Cabinet.
Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.
Responses were received as follows:
- —Auditor-General's response to the Secretary, DELWP
- Horsham Rural City Council
- City of Kingston
- City of Moonee Valley
- Moreland City Council
- City of Stonnington
Since sending the proposed report to DELWP for comment, we have issued three additional audit opinions—two for Central Goldfields Shire Council (financial report and performance statement) and one for MomentumOne Shared Services Pty Ltd. All three were clear audit opinions, and this report reflects the final number of clear audit opinions issued.