4. 2025–26 parliamentary reports
Overview
Our planed 2025–26 reports
In 2025–26, we plan to table in Parliament:
3. Our performance engagement work program
Performance engagements
What we do
Our performance engagements assess if government agencies are delivering their programs and services effectively, economically and efficiently, and complying with relevant laws.
Under the Audit Act 1994 we can do 2 types of performance engagements:
2. Our financial audit work program
Financial auditing
What we do
Our financial audit services help maintain accountability, transparency and effective financial administration within the Victorian public sector. Our audit opinions provide Parliament and the community with confidence that financial reports and performance statements are reliable for informed decision-making.
1. Introducing our annual plan
What we do
Our role
The Auditor-General is an independent officer of the Victorian Parliament who is supported by the Victorian Auditor-General's Office (VAGO).
We provide assurance to Parliament and the Victorian community about how effectively and efficiently public sector agencies provide services and use public money.
Annual Plan 2025–26
Body
This annual plan sets out our proposed work program for the 2025–26 financial year.
5. Showing value for money for labour hire
The deep-dive departments could not always demonstrate that the labour hire engagements we reviewed got value for money. This is because there were gaps in departments' documentation about how they manage labour hire workers and the work that labour hire workers complete.
Covered in this section:
4. Showing value for money for professional services
The deep-dive departments could not always demonstrate that they got value for money in the professional services engagements we reviewed.
This is because they could not always show that they actively managed their contracts or used the deliverables from these engagements.
Covered in this section:
3. Setting departments up to get value for money
Departments' procurement and reporting processes for using contractors and consultants are in line with the guidelines for professional services and labour hire, the VGPB's procurement framework and FRD 22.
This means they are set up well to comply with these requirements. However, public transparency about departments' total spending on contractors and consultants could be improved if departments included contractor spending in their annual reports.
Covered in this section:
2. Our recommendations
We made 3 recommendations to address our findings. The relevant agencies have accepted them in principle or in full.
1. Our key findings
What we examined
Our audit followed 2 lines of inquiry:
1. Do departments' processes to procure, manage and report on contractor and consultant engagements comply with relevant guidelines?
2. Can departments demonstrate that their use of contractors and consultants achieves value for money?
To answer these questions, we examined: