1 Audit context
1.1 Background
One way in which local councils deliver services to the community is through effective use of their assets. Council assets typically include roads, bridges, footpaths, drains, libraries, town halls and recreational centres, and may include other specialised facilities such as airports and landfills. The 79 Victorian councils control more than $102.1 billion in assets and infrastructure, including more than $26.5 billion in roads and bridges and $8.7 billion in drains, as shown in Figure 1A.