What we found

This section summarises our key findings. The following sections detail our complete findings, including supporting evidence. 

When reaching our conclusions, we consulted with the audited agencies and considered their views. The agencies’ full responses are in Appendix A. 

Why we did this audit

Contractors vs. consultants

Contractors provide work or services for departments.

3. Accounts and records


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

VicTrack has made significant progress in improving its internal control framework that relates to asset accounting.

The internal control frameworks of the other material entities were adequate to support preparation of complete and accurate financial reports. However, some entities need to strengthen some internal controls to ensure their financial reports remain reliable.