This section summarises our key findings. Sections 2 and 3 detail our complete findings, including supporting evidence.

In this report we do not specify which findings relate to which agency given the sensitive nature of the weaknesses we observed. But we have given each audited agency a detailed report about their own control deficiencies. 

When reaching our conclusions, we consulted with the audited agencies and considered their views. The agencies’ full responses are in Appendix A.

We made 7 recommendations to address 3 key findings. The relevant agencies have accepted the recommendations in full or in principle or with qualifications. While our recommendations are directed to audited agencies, we expect all Victorian public sector agencies to implement them where appropriate.

Download a PDF copy of Appendix G: Financial and non-financial sustainability indicators.

Download a PDF copy of Appendix F: Control issue risk ratings.

Download a PDF copy of Appendix E: Audit opinions.

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

Download a PDF copy of Appendix C: Our audit approach.

Download a PDF copy of Appendix B: Sector context.

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