| Who we reviewed | What we assessed | What the review cost |
|---|---|---|
| DET, DELWP, DHHS, DJCS, DJPR, DoT, DPC, DTF | We assessed whether applications by accountable officers to use the Treasurer’s Advance and approvals to use the Treasurer’s Advance (regardless of the source of the request) complied |
| Acronyms | |
|---|---|
| AFR | Annual Financial Report (of the State of Victoria) |
| DET | Department of Education and Training |
| DELWP | Department of Environment, Land, Water and Planning |
| DHHS | Department of Health and Human Services |
| DJCS |
We have consulted with DTF, Department of Education and Training (DET), DELWP, DHHS, DJCS, DJPR, Department of Transport (DoT), Department of Premier and Cabinet (DPC) and Victoria Police, and we considered their views when reaching our conclusions. As required by 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.
Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.
The Treasurer’s Advance disclosures in the state’s Annual Financial Report for 2019–20 are complete, accurate and fairly presented.
DTF enhanced transparency and accountability by disclosing if individual Treasurer’s Advance items for 2019–20 were attributable to government COVID-19 responses.
Agencies could further enhance transparency by disclosing the amounts they spend against each approval in their financial reports.
We found no evidence that the processes for accessing and allocating the Treasurer’s Advance in 2019–20 were inconsistent with legislation.
Most Treasurer’s Advances did not result from requests that specifically sought funding from the Treasurer’s Advance.
Appropriation Acts give the Treasurer the legal authority to make payments from the state's Consolidated Fund.
An amount for the Treasurer's Advance is authorised in each annual Appropriation Act. This advance gives the government the necessary flexibility to meet funding needs that were not (or not fully) provided for when departments’ annual appropriation authorities were set.
The unused balance of the advances approved for departments lapses at year end.