We have developed four data dashboards, which are interactive visualisation tools summarising the financial statement data for all Victorian public hospitals. They have been grouped into the following cohorts:

We have developed four data dashboards, which are interactive visualisation tools summarising the financial statement data for all Victorian public hospitals. They have been grouped into the following cohorts:

We have developed four data dashboards, which are interactive visualisation tools summarising the financial statement data for all Victorian public hospitals. They have been grouped into the following cohorts:

Ordered to be published

VICTORIAN GOVERNMENT PRINTER October 2018

PP No 464, Session 2014–18

Our dashboard is an interactive visualisation tool summarising the financial statement data for all Victorian water entities.

Water entities provide a range of water distribution and sewage disposal services, including supplying water and sewerage services, managing bulk water storage and looking after specific recreational areas, such as caravan parks.

Asset

An item or resource controlled by an entity that will be used to generate economic benefits.

Asset valuation

The fair value of a non-current asset on a specified date.

Audit Act 1994

Victorian legislation establishing the Auditor-General's operating powers and responsibilities and detailing the nature and scope of audits that the Auditor-General may carry out.

Audit committee

Helps a governing board to fulfil its governance and oversight responsibilities and strengthen the accountability of senior management.

This appendix sets out the definitions and criteria we used for the current and prior years to assess and report on financial sustainability risks across the water sector.

These financial sustainability indicators are only indicative, highlighting ongoing and emerging financial sustainability risks at a sector and group level—metropolitan, regional urban and rural.

Figure E1
Risk definitions applied to issues reported in audit management letters

Figure D1
Financial reporting maturity framework

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

Entities are listed in the following order: