Figure D1 lists the VGC sub-categories that include most functions within corporate services. They are part of a larger category called 'Governance', which also includes Public Order and Safety and Natural Disaster Relief. We have not included these as they cover functions outside of corporate services.

Figure D1
Definitions for VGC categories correlating to corporate services

Figure C1
Total council expenditure per capita, 2016–17

Methodology

In our survey, we asked councils to provide key information about the corporate service categories shown in Figure B1. For each function, we asked councils to tell us:

• the number of FTE employees
• employee costs (excluding on-costs)
• employee costs (including on-costs)
• materials and services expenditure
• capital expenditure.

Figure B1
Corporate services categories

We have consulted with DELWP, Bayside, Indigo, Moira, Wodonga and Wyndham, and we considered their views when reaching our audit conclusions. As required by section 16(3) of 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. We also provided a copy of the report to the Department of Premier and Cabinet.

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

Responses were received as follows:

Councils' corporate services—or 'back office' functions—are the internal services that support council staff and give them the tools necessary to deliver services to the community. Councils vary in how they organise corporate functions across business units, but the key corporate activities within councils include finance, human resources, IT, governance, strategy, communications, records management, revenue and payroll.

Councils must both plan for and review services to ensure they are financially sustainable and designed to meet community needs. Although service planning and review is not explicitly required by the Act, councils must adhere to the Best Value Principles, which specify that services must:

Victoria's 79 local councils provide a wide range of services including health, social welfare, waste, recreation, infrastructure, planning and emergency management. Services vary significantly across councils, depending on the demographics, size, location, and priorities of each community.

Victoria's 79 local councils deliver wide-ranging services, such as health, social welfare, waste, recreation, infrastructure, planning and emergency management. Services vary across councils, depending on the demographics, size, location and priorities of each community. Councils are required to provide some services by law, and there are others they choose to provide.