Information and communications technology (ICT) systems are critical for the operations of government agencies. Agencies depend on them to:

Victoria's public hospital sector is made up of 86 hospitals and 23 controlled entities.

This report outlines the results of our financial audits of these entities, and our observations, for the year ended 30 June 2017. We also analyse the financial results and outcomes of the sector.

Conclusion

The financial reports of entities in the hospital sector are reliable. The Parliament and community can have confidence in these reports.

Ordered to be published

VICTORIAN GOVERNMENT PRINTER November 2017

PP No 262, Session 2014–17

Ordered to be published

VICTORIAN GOVERNMENT PRINTER November 2017

PP No 348, Session 2014–17

Accountability

Responsibility of public entities to achieve their objectives in the reliability of financial reporting, the effectiveness and efficiency of operations, compliance with applicable laws, and reporting to interested parties.

Adverse opinion

An audit opinion expressed if the auditor has sufficient appropriate audit evidence and concludes that misstatements, individually and in aggregate, are both material and pervasive in the financial report.

Figure D1
Risk definitions applied to issues reported in audit management letters

Figures B1 to B17 provide information on the audit opinions issued for the 276 entities consolidated into the AFR.

Entities are listed in the following order: