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.
 John Doyle Auditor-General |
Audit team Ray Winn—Sector Director Nerillee Miller—Team Leader Louise Gelling—Analyst Chris Sheard—Engagement Quality Control Reviewer |
Ordered to be printed
VICTORIAN GOVERNMENT PRINTER June 2014
PP No 331, Session 2010–14
This Part analyses the financial results of the eight universities for the year ended 31 December 2013.
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.
Historically the results of audits of universities and technical and further education (TAFE) institutes were presented in one report, the Tertiary Education and Other Entities: Results of Audits report. This year however, for the first time the results will be presented in separate reports: Universities: Results of the 2013 Audits and Technical and Further Education Institutes: Results of the 2013 Audits.
This report covers the results of the 2013 financial audits of 64 entities, comprising eight universities and the 56 entities they control.
 John Doyle Auditor-General |
Audit team Tim Loughnan—Sector Director Michael Almond—Team Leader Matthew Graver—Audit Senior Ryan Ackland—Auditor Ellen Holland—Engagement Quality Control Reviewer |
Ordered to be printed
VICTORIAN GOVERNMENT PRINTER May 2014
PP No 327, Session 2010–14