Victorian Auditor-General's Office

Audit summary

Agricultural food safety involves the primary production and processing of raw agricultural products. This encompasses activities on farms, during transportation, and at the facilities involved in processing and handling raw products.

Food safety risks can arise from poor management practices at any stage of the supply chain, such as poor controls over the use of chemicals and veterinary medicines and problems with facilities, hygiene, temperature control and handling practices of food items.

Agricultural Food Safety

Body
This audit examined how effectively agricultural food safety is regulated in Victoria. It assessed how well the overall assurance framework addresses food safety in primary production and processing, and how effectively compliance with the legislation was regulated. This audit reviewed the activities of the Department of Health, the Department of Primary Industries, PrimeSafe, Dairy Food Safety Victoria, and the Committee of Food Regulators.

Appendix D. 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 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.

Appendix A. 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

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.

5 Internal controls

At a glance

Background

This Part presents the results of our assessment of general internal controls and controls over procurement and information technology security in public hospitals.

Conclusion

Internal controls at public hospitals and controlled entities were adequate for producing reliable, accurate and timely financial reports. Nevertheless, a number of areas for improvement were identified.

4 Financial sustainability

At a glance

Background

To be financially sustainable, public hospitals need the capacity to meet current and future expenditure as it falls due, and to be able to absorb foreseeable changes and financial risks as they materialise. This Part provides our insight into the financial sustainability of public hospitals obtained from analysing the trends in five indicators over a five‑year period.

3 Financial results

At a glance

Background

The financial objective for public hospitals should be to generate a sufficient surplus from operations to meet their financial obligations, and to fund asset replacement and new asset acquisitions. The ability of public hospitals to achieve this depends largely on how well they manage their expenditure and whether they maximise revenue. The performance is measured by the operating result—the difference between revenue inflows and expenditure outflows.

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