Appendix A. Acronyms and abbreviations
Click the link below to download a PDF copy of Appendix A. Acronyms and abbreviations.
3. Financial audit work program
We deliver a range of attest services to public sector agencies. We conduct financial audits in accordance with the Australian Auditing Standards and relevant professional and legislative requirements.
2. Performance audit work program
As part of our performance audit work program, we plan to deliver 19 performance engagements in 2022‒23 and 18 in 2023‒24. In addition to the performance engagements set out in this section we also plan to deliver annually recurring limited assurance reviews and associated dashboards:
1. About our annual plan
The Auditor-General provides independent assurance to the Parliament of Victoria and the Victorian community about the financial integrity and performance of the state and local governments, with assistance from the Victorian Auditor-General's Office (VAGO).
Our work program
Under the Audit Act 1994, the Auditor-General must prepare and table an annual plan before 30 June each year that details VAGO's proposed work program for the coming financial year.
Annual Plan 2022–23
Body
This annual plan sets out our proposed work program for the 2022–23 financial year.
Appendix D. Performance ratings of audited councils
Click the link below to download a PDF copy of Appendix D. Performance ratings of audited councils.
Appendix C. Scope of this audit
Click the link below to download a PDF copy of Appendix C. Scope of this audit.
Appendix B. Acronyms, abbreviations and glossary
Click the link below to download a PDF copy of Appendix B. Acronyms, abbreviations and glossary.
Appendix A. Submissions and comments
Click the link below to download a PDF copy of Appendix A. Submissions and comments.
2. Implementing fraud controls
Conclusion
Councils do not always follow processes for staff or councillors to declare conflicts of interest, use eligibility criteria to select recipients, document decision-making or evaluate the outcomes of their grant programs. This means that they are not consistently using fraud controls when delivering grants, which undermines the transparency and fairness of their programs.
Councils’ guidance to staff and councillors who administer grants is insufficient.