Appendix C. About this review

Our Annual Plan 2021–22 included a proposed audit of council waste management services. The audit objective was to determine whether local councils’ waste management services provide value for money.

The proposed agencies included Bayside City Council, City of Ballarat, City of Melbourne, DELWP, Grampians Central West WRRG, Greater Dandenong City Council, the Metropolitan WRRG and SV.

Appendix A. Submissions and comments

We have consulted with Bayside City Council, City of Ballarat, City of Melbourne, Greater Dandenong City Council, DELWP, Grampians Central West Waste and Resource Recovery Group, Metropolitan Waste and Resource Recovery Group and SV, and we considered their views when reaching our audit conclusions. As required by the Audit Act 1994, we gave a draft copy of this report, or relevant extracts, to those agencies and asked for their submissions and comments. 

Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.

Appendix A. Submissions and comments

We have consulted with the agencies named in this report and considered their views when reaching our audit conclusions. As required by the Audit Act 1994, we gave a draft copy of this report, or relevant extracts, to those agencies and asked for their submissions or comments. We also provided a copy of this report to DPC.

Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.

3. Proper accounts and records

Conclusion

DTF implemented effective internal controls to support the preparation of a complete and accurate AFR.

The internal control framework of VicTrack was not adequate. The internal control frameworks of the other material entities were generally adequate to support their preparation of complete and accurate financial reports. However, some entities need to strengthen some internal controls to ensure their financial reports remain reliable.