The scope of this audit included examining the records of non-government recipient agencies to assess whether funds had been used as intended and were expended efficiently and effectively.

The audit examined the arts environment in Victoria and assessed the extent to which the management framework established within Arts Victoria to support the Arts 21 Strategy is conducive to implementation of the strategy with maximum effectiveness and efficiency.

The objectives of the audit were to assess whether: distributions from the Community Support Fund have been in accordance with relevant legislation and central agency guidelines, a sound framework had been established to monitor and evaluate the effectiveness, efficiency and economy of programs, activities and initiatives funded by the Community Support Fund, and to ensure that funds have been expended by recipient organisations for the intended purpose(s), the administration and management of the Community Support Fund had been undertaken in an efficient, effective and economic manner, and sufficient mechanisms have been put in place to ensure adequate accountability to the Parliament and the community for the use of the Fund.

This Report discusses various matters concerning the administration of grants and subsidies to non-government organisations at a central agency and departmental level.