Our clear opinion provides reasonable assurance that the financial performance and position of the State of Victoria, and within that the general government sector, as reported in the 2022–23 Annual Financial Report of the State of Victoria (AFR), is reliable.
We consulted with the audited agencies and considered their views when reaching our conclusions. The agencies’ full responses are in Appendix A.
We issued clear opinions on 28 of the 29 material entities’ financial reports.
We continue to modify our audit opinion on the financial report of Victorian Rail Track, because of how it accounts for assets it leases to the Department of Transport and Planning.
Download a PDF copy of Appendix C: Audit scope and method.
Download a PDF copy of Appendix B: Abbreviations, acronyms and glossary.
Download a PDF copy of Appendix A: Submissions and comments.
Agencies can observe, inspect and investigate people and businesses involved with asbestos disposal to make sure they are complying with the law. They can also fine, warn, and take other actions against anyone who dumps asbestos.
But agencies do not coordinate their approach to monitoring and enforcement. The type and severity of compliance actions they take depends on where the asbestos was dumped, and which agency cleaned it up.
While information about how to safely remove and dispose of asbestos is widely available, it is not always complete.
This can make it difficult for people to know where to take asbestos. Different landfills and other collection points also have different costs and conditions for accepting asbestos. The lack of clarity can be confusing and could deter people from disposing of asbestos correctly.
The government does not understand the scale of asbestos dumping across Victoria.
This is because responsible agencies do not systematically collect, use and share data about the frequency and location of illegal asbestos disposal.
Doing this would support the efforts of land managers and regulators to reduce illegal disposal.
The government also does not know where and how much asbestos is still in Victorian buildings and structures. This information would help the government forecast patterns of illegal disposal and plan for future infrastructure needs.
Many Victorian homes and workplaces contain asbestos. When asbestos products are damaged or disturbed they can release fibres that threaten the health of anyone who inhales them. The government regulates asbestos removal and disposal to reduce this risk.