Appendix B. Audit Act 1994 section 16—submissions and comments

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Introduction

In accordance with section 16(3) of the Audit Act 1994, a copy of this report was provided to the Department of Treasury and Finance, Department of Justice, Department of Education and Early Childhood Development, Department of Environment and Primary Industries, and Victorian Government Purchasing Board.

The submissions and comments provided are not subject to audit nor the evidentiary standards required to reach an audit conclusion. Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.

Appendix A. Changes to Financial Reporting Direction 22

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Introduction

Figure A1 shows how the Department of Treasury and Finance changed Financial Reporting Direction 22 to increase the consultancy reporting requirements and clarify the definitions of 'consultant' and 'contractor'.

Figure A1

Changes to Financial Reporting Direction (FRD) 22

FRD 22B—applied July 2007 to June 2011	FRD 22C—applied July 2011 to June 2013

3 Oversight and the new approach to procurement

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At a glance

Background

This part examines department-wide and whole-of-government oversight and reporting, how procurement reform has the potential to improve departments' performance and what departments need to do to realise this potential.

2 Planning, procuring, managing and evaluating

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At a glance

Background

Demonstrating process integrity and value for money of advisory engagements requires evidence that engagements are well planned, effectively procured, well managed and comprehensively evaluated.

1 Background

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1.1 Scope and significance of external advice

Public sector agencies engage external resources to advise them on how best to realise government policy and to help them implement it. From July 2013, the Department of Treasury and Finance's (DTF) revised definitions make the provision of advice to facilitate decision-making the distinguishing feature of a consultancy, whereas a contractor helps implement decisions.

Auditor-General's comments

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John Doyle

Auditor-General

Audit team

Ray Winn—Sector Director

Nerillee Miller—Team Leader

Louise Gelling—Analyst

Chris Sheard—Engagement Quality Control Reviewer

Managing Consultants and Contractors: Message

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Ordered to be printed

VICTORIAN GOVERNMENT PRINTER June 2014

PP No 331, Session 2010–14

Managing Consultants and Contractors

Body

This audit examined how effectively selected government departments are managing advisory engagements that help them make decisions.

3 Financial results

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At a glance

Background

This Part analyses the financial results of the eight universities for the year ended 31 December 2013.

2 Financial reporting

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At a glance

Background

This Part covers the results from the 2013 audits of the eight universities and the 56 entities they control. It also compares financial reporting practices in 2013 against better practice, legislated time lines and 2012 performance.

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