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.
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:
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.
|Who we audited||What the audit cost|
|DELWP, DET, DHHS (DFFH and DH), DJCS, DJPR, DoT, DPC, DTF and Cenitex||The cost of this audit was $800 000.|
What we assessed
This audit used the following lines of inquiry and criteria:
BIAs prior to COVID-19
Figure D1 outlines our assessment of departments’ BIAs prior to COVID-19.
FIGURE D1: Our assessment of departments’ BIAs prior to COVID-19
|BCM||business continuity management|
|BCP||business continuity plan|
|BIA||business impact analysis|
|DEDJTR||Department of Economic Development, Jobs, Transport and Resources|
|DELWP||Department of Environment, Land, Water and Plann|
We have consulted with DET, DELWP, DFFH, DH, DJCS, DJPR, DoT, DPC, DTF and Cenitex, 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.
Departments responded quickly and flexibly to COVID-19 and continue to do so. Departments’ BCM processes, structures and strategies have helped them quickly set up teams, make decisions and communicate to staff.
However, departments were not sufficiently prepared for a complex disruption. This meant they had to invest resources into developing documents, streamlining processes, upgrading technology and transitioning to remote working during the early stages of the pandemic.