1 Background
1.1 Introduction
1.1.1 Open access to public sector information
The importance of providing access to public sector information (PSI) is being increasingly recognised by government, business, research bodies, and the community at large.
Auditor-General's comments
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Dr Peter Frost Acting Auditor-General |
Audit team Ray Winn—Engagement Leader Michelle Tolliday—Team Leader Celinda Estallo—Analyst Engagement Quality Control Reviewer Dallas Mischkulnig |
Access to Public Sector Information: Message
Ordered to be published
VICTORIAN GOVERNMENT PRINTER December 2015
PP No 110, Session 2014-15
The Hon. Bruce Atkinson MLC
President
Legislative Council
Parliament House
Melbourne
President
Legislative Council
Parliament House
Melbourne
The Hon. Telmo Languiller MP
Speaker
Legislative Assembly
Parliament House
Melbourne
Speaker
Legislative Assembly
Parliament House
Melbourne
Dear Presiding Officers
Access to Public Sector Information
Body
Public sector information is recognised as one of government’s most valuable assets due to its ability to drive innovation, contribute to community outcomes and facilitate economic development. The audit will assess whether selected agencies are effectively facilitating access to public sector information.
Appendix D. Audit Act 1994 section 16—submissions and comments
Introduction
In accordance with section 16(3) of the Audit Act 1994, a copy of this report, or relevant extracts from the report, was provided to all portfolio departments and named agencies with a request for submissions or comments.
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.
Responses were received as follows:
Appendix C. Glossary
Glossary
Accountability
Responsibility on public sector entities to achieve their objectives, with regard to reliability of financial reporting, effectiveness and efficiency of operations, compliance with applicable laws, and reporting to interested parties.
Asset
A resource controlled by an entity as a result of past events, and from which future economic benefits are expected to flow to the entity.
Appendix B. Financial sustainability risk assessment indicators
Financial sustainability risk assessment indicators
This Appendix sets out the definitions, criteria and changes made to the financial indicators from prior years that assist us in conducting our assessment of risks to financial sustainability across the public sector.
The financial sustainability indicators used in this report are indicative and merely highlight risks to ongoing financial sustainability.
Appendix A. Management letter risk ratings
The table below shows the risk ratings applied to management letter points raised during an audit review.
Figure A1
Risk definitions applied to issues reported in audit management letters
Rating |
Definition |
Management action required |
|---|---|---|
Extreme |
5 Alpine resorts
At a glance
Background
This Part analyses the financial reporting of the five Victorian alpine resorts for the year ended 31 October 2014. It also discusses the oversight and internal control issues observed during the 31 October 2014 financial audits.
4 Financial sustainability risks
At a glance
Background
This Part comments on the financial sustainability risks of self-funded entities. These entities generate the majority of their revenue from their own operations, rather than from government funding.
Self-funded entities should aim to generate sufficient revenue from their operations to meet their financial obligations and to fund asset replacement.