Occupational Health and Safety Risk in Public Hospitals: Message
Ordered to be printed
VICTORIAN GOVERNMENT PRINTER October 2013
PP No 283, Session 2010–13
Occupational Health and Safety Risk in Public Hospitals
Body
This audit examined the occupational health and safety risk present in Victoria’s public hospitals.
Appendix F. Audit Act 1994 section 16—submissions and comments
Introduction
In accordance with section 16A and 16(3) of the Audit Act 1994, a copy of this report, or relevant extracts from the report, was provided to the Department of Health and named hospitals with a request for submissions or comments.
The submission 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 E. Glossary
Accountability
Responsibility of 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 useful life
The period over which an asset is expected to provide the entity with economic benefits. Depending on the nature of the asset, the useful life can be expressed in terms of time or output.
Asset valuation
The fair value of a non-current asset on a particular date.
Appendix D. Financial sustainability indicators and criteria
Indicators of financial sustainability
This Appendix sets out the financial indicators used in this report. The indicators should be considered collectively and are more useful when assessed over time, as part of a trend analysis. The indicators have been applied to the published financial information of the 87 public hospitals for the five-year period 2008–09 to 2012–13.
Appendix C. Financial audit frameworks
Financial reporting framework
The principal legislation governing financial reporting by public hospitals are the Financial Management Act 1994 and the Corporations Act 2001.
Figure C1 sets out the legislative framework for each type of entity within the public hospital sector.
Figure C1
Legislative framework for public hospitals and associated entities
Appendix B. Completed audit listing
Metropolitan hospitals and associated entities
Audit type |
Financial report | |||||
|---|---|---|---|---|---|---|
Appendix A. VAGO reports on the results of financial audits
Figure
A1
VAGO reports on the results of the 2012–13 financial audits
Report |
Description |
|---|---|
Auditor-General's Report on the Annual Financial Report of the State of Victoria, 2012–13 |
4 Internal controls at public hospitals
At a glance
Background
This Part presents the results of our assessment of general internal controls, risk management and controls over private patient revenue at public hospitals.
Findings
Some rural hospitals put at risk the accuracy of financial reporting and increase their exposure to fraud because of inadequate controls over key account reconciliations and changes to masterfiles.
3 Financial sustainability
At a glance
Background
To be financially sustainable, entities need to be able to meet current and future expenditure as it falls due. They also need to absorb foreseeable changes and risks without significantly changing their revenue and expenditure policies.
This Part provides an insight into the financial sustainability of the 87 public hospitals based on an analysis of the trends in their key financial indicators over the past five years.