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Appendix I: Checklist for simplifying financial reports

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Appendix H: Prior-year recommendations

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Appendix G: Financial sustainability indicators

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Appendix F: Internal control and financial reporting issue risk ratings

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Appendix E: Audit opinions

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Appendix D: Audit context

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Appendix C: Sector context

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Appendix B: Abbreviations, acronyms and glossary

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Appendix A: Submissions and comments

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3. Internal control and financial reporting issues

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Snapshot

Councils can strengthen their internal controls to better support reliable reporting. High and moderate-risk issues from past audits remain unresolved. Councils can improve their asset record keeping.

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Victorian Auditor-General's Office
  • About us
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The Victorian Auditor-General’s Office acknowledges Australian Aboriginal peoples as the traditional custodians of the land throughout Victoria. We pay our respect to all Aboriginal communities, their continuing culture and to Elders past, present and emerging.

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The Victorian Auditor-General’s Office acknowledges Australian Aboriginal peoples as the traditional custodians of the land throughout Victoria. We pay our respect to all Aboriginal communities, their continuing culture and to Elders past, present and emerging.

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