Skip to main content
Victorian Auditor-General's Office
  • About us
    • Our role
    • Our people
    • Our history
    • How we are accountable
    • Corporate publications
  • Reports and resources
    • Reports
    • Dashboards
    • Financial reporting alerts
    • Public sector perspectives
    • IMPACT 2020
  • Audits in Victoria
    • Annual work program
    • Audits in progress
    • Key audit themes
    • Legislation and standards
    • Suggest an audit
  • Careers
    • Graduate recruitment
    • Internships at VAGO
    • Employee benefits
    • Meet the team
  • Contact us
    • Complaints
    • Subscribe
    • Contact us

Appendix H: Prior-year recommendations

  • Read more about Appendix H: Prior-year recommendations

Download a PDF copy of Appendix H: Prior-year recommendations.

 

Download PDF

Appendix G: Financial sustainability indicators

  • Read more about Appendix G: Financial sustainability indicators

Download a PDF copy of Appendix G: Financial sustainability indicators.

 

Download PDF

Appendix F: Internal control and financial reporting issues risk ratings

  • Read more about Appendix F: Internal control and financial reporting issues risk ratings

Download a PDF copy of Appendix F: Internal control and financial reporting issues risk ratings.

 

Download PDF

Appendix E: Audit opinions

  • Read more about Appendix E: Audit opinions

Download a PDF copy of Appendix E: Audit opinions.

 

Download PDF

Appendix D: Abbreviations, acronyms and glossary

  • Read more about Appendix D: Abbreviations, acronyms and glossary

Download a PDF copy of Appendix D: Abbreviations, acronyms and glossary.

 

Download PDF

Appendix C: Audit context

  • Read more about Appendix C: Audit context

Download a PDF copy of Appendix C: Audit context.

 

Download PDF

Appendix B: Sector context

  • Read more about Appendix B: Sector context

Download a PDF copy of Appendix B: Sector context.

 

Download PDF

Appendix A: Submissions and comments

  • Read more about Appendix A: Submissions and comments

Download a PDF copy of Appendix A: Submissions and comments.

 

Download PDF

3. Internal controls and financial reporting issues

  • Read more about 3. Internal controls and financial reporting issues

Snapshot

The number of internal control and financial reporting issues across the sector has decreased but there is still room for improvement. The number of IT control issues has decreased but councils' outsourcing their IT services poses new risks.

2. Financial analysis

  • Read more about 2. Financial analysis

Snapshot

Snapshot image with text: The sector generated a lower surplus as councils did not receive any financial assistance grants in advance. Cash reserves declined but are still sufficient to meet short-term obligations. Adjusted underlying result has declined over the past 6 years. Debt levels remain low.

Pagination

  • Previous page ‹‹
  • Page 4
  • Next page ››
Subscribe to Department of Government Services
Victorian Auditor-General's Office
  • About us
    • Our role
    • Our people
    • Our history
    • How we are accountable
    • Corporate publications
  • Reports and resources
    • Reports
    • Dashboards
    • Financial reporting alerts
    • Public sector perspectives
    • IMPACT 2020
  • Audits in Victoria
    • Annual work program
    • Audits in progress
    • Key audit themes
    • Legislation and standards
    • Suggest an audit
  • Careers
    • Graduate recruitment
    • Internships at VAGO
    • Employee benefits
    • Meet the team
  • Contact us
    • Complaints
    • Subscribe
    • Contact us

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.

Visit the Victorian Government website

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.

Telephone enquiries
Phone: (03) 8601 7000
International: (+61 3) 8601 7000

Button that opens VAGO's LinkedIn profile in new window.

Button that opens VAGO's Facebook profile in new window.

Button that opens VAGO's Twitter profile in new window.

Street and postal address
Level 31, 35 Collins Street
Melbourne Victoria 3000
Australia

  • Contact us
  • Information privacy
  • Freedom of Information
  • Tenders
  • ASP Portal
  • Copyright
  • Disclaimer
  • Subscribe
  • Sitemap

Copyright Victorian Auditor-General’s Office 2025