Annual Plan 2007-08

I Victorian Auditor-General's Office

Annual Plan 2007-08

VAGO Victorian Auditor-General's Office

Auditing in the Public interest

VAGO Victorian Auditor-General's Office

Auditing In ttie Public Interest

Annual Plan, 2007-08

Prepared pursuant to the requirements of section 7A of the Audit Act 1994.

ISSN 1449-8057

ISBN 1 921060 40 9

Introduction I am pleased to transmit to Parliament my 2007-08 annual plan, the first since my

appointment as Auditor-General in October 2006, The plan outlines the proposed work

program of my Office and resource requirements for the coming year. It has bean

prepared in accordance with the provisions of section 7Aof the Audit Act 1994.

For the first time, I am including in the plan a prospective program of audits for the

period 2008-09 to 2010-11. This program will be reviewed annually by my Office, in

consultation with the Public Accounts and Estimates Committee, to ensure its

continued relevance. This will likely result in changes to the prospective program.

My Office's annual report, prepared following the end of each financial year, will advise

Parliament of my Office's performance against the plan.

DDR PEARSON Auditor-General

20 June 2007

Annual Plan, 2007-08 III

Contents

Introduction iii

1. Our mandate and outputs 1

1.1 Our mandate 1

1.1.1 Output 1: Parliamentary reports and services 2

1.1.2 Output 2: Audit reports on financial statements and non-financial

performance indicators 3

1.2 Selection of areas of prospective audit interest 4

2. Areas of performance audit interest 7

2.1 Areas of performance audit interest, 2007-08 7

2.2 Performance audits relating to a Ttiriving economy 8

2.3 Performance audits relating to Quality health and education 11

2.4 Performance audits relating to a Healthy environment 14

2.5 Performance audits relating to Caring communities 16

2.6 Performance audits relating to a Vibrant democracy 18

2.7 Prospective areas of performance audit interest, 2008-09 to 2010-11 20

3. Our outputs for 2007-08 26

3.1 Introduction 26

3.2 Output 1: Parliamentary reports and services 26

3.2.1 Parliamentary reports 27

3.2.2 Other services provided in Parliament's interest 28

3.3 Output 2: Audit reports on financial statements and non-financial

performance indicators 29

3.3.1 Audit opinions 30

3.3.2 Resources for financial statement audits 30

Appendix 1. Prospective areas of performance audit interest, 2007-08 to 2010-11 31

Appendix 2. Performance and other audit program coverage, 2004-05 to 2006-07 40


^ Our mandate and outputs

1.1 Our mandate Provisions governing the appointment, independence and tenure of the Auditor-

General, as Parliament's independent auditor of Victorian public sector agencies, are

contained in the Constitution Act 1975. As an officer of Parliament, the Auditor-General

fulfils an important constitutional safeguard with the legislative mandate to assess the

administrative and financial performance of public sector agencies.

Under the Audit Act 1994, the Auditor-General undertakes both attest and performance

audits. In regard to the former, the Auditor-General audits financial statements

prepared by Victorian public sector agencies and issues audit reports. The Auditor-

General must also provide an audit opinion on the Annual Financial Report of the State

and review the Government's Estimated Financial Statements.

In addition, the Auditor-General audits non-financial performance indicators contained

in the report of operations of local govarnmant and certain water bodies to detarmina

whether thay present fairly the agencies' performance. In 2006, for the first time the

Office also audited the non-financial performance indicators of technical and further

education institutes. The overall results of the audits of financial statements and

performance statements are reported to Parliament.

The Auditor-General has the authority to carry out performance audits to establish

whether public sector agencies use resources, including those provided to non

government bodies, economically, efficiently and affectively, and in compliance with all

relevant legislation. The Auditor-General may also investigate instances of waste,

probity or lack of financial prudence when undertaking audits under the Act.

Under Victoria's output management system, the level of resources allocated to the

Office each year through the State's annual budget process is determined on the basis

of outputs that we expect to deliver. Within this framework, our outputs are identified

under 2 headings, namely:

• Output 1: Parliamentary reports and services

• Output 2: Audit reports on financial and performance statements.

A brief description of our activities within each output is presented in the following

paragraphs. Mora detailed information on the nature of our planned products and

services for 2007-08 is provided in Part 3 of this annual plan.

Annual Plan, 2007-08 1

Our mandate and outputs

Figure 1A summarises the projected number of attest and performance audits to be

undertaken in 2007-08 against each output.

Figure 1A Projected outputs of the Victorian Auditor-General's Office, 2007-08

Output Output 1: Parliamentary reports and services

Output 2: Audit opinions on financial statements and non-financial performance indicators

Attest *«* audits

Audit opinions on financial statements, including the Annual Financial Report and the Estimated Financial Statement (a)

(b)(c) 3

Audit opinions on non-financial performance indicators

(c)

Performance * audits

Performance audits:

• Efficiency, effectiveness and economy

Compliance and probity

13

657 113

(a) Upon request, may include "Other audit services" and "Financial audit of an entity that is not an authority".

(b) Includes Report on the State's Finances. (c) Includes Report on the Results of Financial Statement Audits for Agencies with 30 June

balance dates and other than 30 June balance dates (2 separate reports).

1.1.1 Output 1: Parliannentary reports and services

Our various reporting products It is through our reports that we directly inform Parliament, our primary client, on the

results of our work. These reports are designed to provide Parliament with

independent assurance on the adequacy of accountability and resource management

practices in the public sector. Each year, wa report to Parliament on matters arising

from:

• our program of performance audits, including follow-up of earlier performance

audit reports, addressing issues of effectiveness, efficiency and economy in the

management of public resources, and compliance with relevant legislation

• our analysis and examination of the State's finances

• the results of annual audits of public sector agencies' financial and performance

statements.



The range of our other services We complement our reporting products by providing a range of other services on

behalf of Parliament. These services take the form of contributions to foster enhanced

accountability and to develop the standard of resource management in the public

sector. They include:

• advice and assistance to Parliament, including submissions to parliamentary

committees on matters relevant to their inquiries

• responding to inquiries from Members of Parliament, government agencies and

the public - soma of which lead to the conduct of audits

• advice to central agencies and other public sector agencies in such areas as draft

legislation, financial management proposals and the development of

accountability frameworks

• guidance to public sector agencies, arising from our audit work, in specific areas

of management, governance and accountability to support their improved future

performance

• advice to external bodies on emerging developments associated with the public

sector, including commentary on draft accounting and auditing pronouncements

• liaison with international delegations and interstate organisations

• certification of warrants authorising the expenditure of public funds by

govarnmant.

In providing this range of services, we seek to use the skills and experience within our

Office to encourage sustainable improvement in the management of public resources.

1.1.2 Output 2: Audit reports on financial statements and non-financial perfornnance indicators A core statutory responsibility of the Auditor-General is to undertake an annual

examination of the financial and performance statements of departments and public

bodies, including municipal councils, and to issue an audit report (audit opinion) on the

fair presentation of those statements.

The main products from the exercise of this mandatory responsibility are the:

• provision of an audit report on the financial statements of public sector agencies

and on the Government's Annual Financial Report

• furnishing of an audit report on non-financial performance indicators prepared by

local government and certain water bodies, and technical and further education

institutes

• preparation of a short-form report on the Government's Estimated Financial

Statements for inclusion in its annual budget papers presented to Parliament

• issue of management letters conveying the findings of audits to audited agencies.



Under the Financial Management Act 1994, responsible ministers are required to

furnish each year to Parliament audited financial and performance statements (where

applicable) of agencies within their portfolios. While our audit reports expressed on

these statements are issued in the first instance to ministers and audited agencies,

their ultimate purpose is to provide independent assurance to Parliament on the quality

and reliability of data communicated by agencies in their annual reports.

1.2 Selection of areas of prospective audit interest The selection of areas of prospective audit interest for performance audits is based on

a framework which considers public sector performance against the Government's

established vision or goals, through an environmental scanning process. Figure 1B is

an overview of the factors taken into consideration by our Office to select and prioritise

prospective performance audits.



Figure 1B Factors considered during the selection of prospective performance audits

Concerns raised by Members of Parliament, government agencies

or the community

Progress account of the Growing Victoria Together measures

Performance challenges facing

government or its agencies

Results of current or previous audits

Prospective performance

audits

Current or proposed action by government

or its agencies to address performance

challenges

Impact of performance challenges on the

social, environmental or economic

expectations of the community

Emerging trends or factors which may

impact on government service delivery

The environmental scanning process focuses on emerging trends and directions, risks,

challenges and other factors which may influence the achievement of the established

vision and/or goals.

This scanning includes an assessment of:

• strategic influences or factors impacting on the performance and accountability of

public sector agencies now and in the future, and action being taken by these

agencies to mitigate these influences or factors

• emerging issues for the public sector, including any anticipated changes in

service delivery methods into the future

• international and national trends in public sector practice

• results of current and previous audit work

• concerns raised by Parliament, agencies and the community regarding the

performance of public sector agencies.



As part of the identification of the prospective areas of audit interest, we identify and

evaluate indicators of performance that relate to the key challenges and risks faced by

public sector agencies. These challenges and risks include the growth and ageing of

the population, increased urbanisation, the impact of climate change and higher

expectations for government services by the community.

We also consider challenges and risks to the capability and resources of public sector

agencies such as work force management, maintenance and replacement of

infrastructure, including information and communication technology, and the increasing

reliance on joined-up government service delivery mechanisms. Furthermore, the

relevance and appropriateness of performance reporting across sectors also receives

our attention.

The selection criteria used to prioritise areas of audit interest are risk and materiality

based in financial and community impact terms.

For each prospective area of audit interest, the final audit approach will be determined

on completion of detailed planning by our Office; a process requiring consultation with

the Public Accounts and Estimates Committee. In addition, the Office will retain the

capacity to respond to emerging or unforeseen issues and report on these to

Parliament in an appropriate manner.

6 Annual Plan, 2007-08

2.1 Areas of performance audit interest, 2007-08 In this part of the annual plan, wa show the areas of performance audit interest for

2007-08, and their links to relevant Growing Victoria Togef/ier visions and goals, which

represents the Governments framework for priority setting, including legislation and

spending decisions to 2010 and beyond. These visions and goals include:

• Thriving economy-Goals:

Mora quality jobs and thriving, innovative industries across Victoria

Growing and linking all of Victoria.

Quality health and education - Goals:

High quality, accessible health and community services

High quality education and training for lifelong learning.

Healthy environment - Goals:

Protecting the environment for future operations

Efficient use of natural resources.

Caring communities - Goals:

Building friendly, confidant and safe communities

A fairer society that reduces disadvantage and respects diversity.

Vibrant democracy - Goals:

Greater public participation and mora accountable government

Sound financial management.

The proposed areas of performance audit interest encompass 3 levels:

• prospective performance audits with a broad scope of review of effectiveness,

economy and efficiency

• prospective performance audits with a limited scope of review of aspects of

effectiveness, economy and efficiency

• prospective performance audits which review compliance and probity.


Areas of performance audit interest

2.2 Performance audits relating to a Thriving economy

Growing Victoria Together visions:

Thriving economy > Quality health and education > Healthy environment > Caring communities > Vibrant democracy

Thriving economy

• Mora quality jobs and thriving innovative industries across Victoria

• Growing and linking all of Victoria

^

Community expectations

Successful facilitation of business investment by agencies

Appropriate infrastructure to meet service needs

Sustaining the environment, while responding to development needs

^


Broad scope of review

• Maintaining the State's regional arterial road network (a)(b)

• Urban planning (a)(b}

Limited scope of review

• Southern Cross Station project (a)

• iMalbourne Convention Centre project (a)

• Caldar and Tullamarine Freeway interchange project (a)

• West Gate and Monash Freeway corridor project (a)

Review of compliance and probity

• Buyback of Concession Notes associated with the Melbourne City Link (a)

• Buyback of intra-state rail infrastructure from Pacific National

• Docklands: Transfer of local govarnmant responsibilities (a) Audit in progress at 1 July 2007. (b) Audit identified in previous annual plans.

Background to performance audits

Maintaining ttie State's regional arterial road networt< VicRoads is responsible for the management and maintenance of Victoria's regional

arterial road network, which provides the State's principal routes for private and

commercial travel, and on-road public transport. The audit will assess how wall the

State's regional arterial road infrastructure is maintained to meat safety and amenity

standards.



Urban planning An effective land-use planning system is needed to protect the physical and cultural

amenity of communities, natural resources and the environment while responding to

developmental needs. Mounting pressure has bean placed on the planning approval

process by a persistently strong property market and strategic planning initiatives such

as tJlelbourne 2030. These planning initiatives have created new demands for housing

strategies, growth area and activity centra plans, which add to the pressures placed on

the tools and available resources of the planning system. The audit will examine the

planning and development approval process in metropolitan councils and compliance

with relevant urban planning requirements.

Souttiern Cross Station project Following the completion of construction of the Southern Cross Station, in August 2006

the Southern Cross Station Authority granted a 30-yaar lease over the station to a

private company. The audit plans to assess the effectiveness of the Government's

oversight during the construction phase and early stages of operation, and to identify

ongoing or outstanding issues under the arrangements between the authority and the

company.

Melbourne Convention Centre project This project is being delivered by Major Projects Victoria for the Department of

Innovation, Industry and Regional Development. The audit intends to examine the

adequacy of the accountability and management of this project, including the planning

and tendering processes.

Calderand Tullamarine Freeway interchange project, and West Gate and Monash Freeway corridor project In January 2005, the Government announced a $150 million upgrade of the Calder and

Tullamarine Freeway interchange to be funded through the early redemption of

concession notes, which ware to be paid by the Transurban Group under the

arrangements associated with the Melbourne City Link. The project was planned,

designed and constructed under an alliance agreement between VicRoads and

appointed contractors. In addition, in July 2006, the State and the Transurban Group

entered into an arrangement for the significant upgrade of the West Gate and Monash

Freeway corridor, and the strengthening of the Wast Gate Bridge. The audits will

assess the adequacy of the projects' planning and development, their business cases

and the probity processes associated with the appointed alliance partners.



Buyback of concession notes associated with the Melbourne City Link As part of the upgrade of the Calder and Tullamarine Freeway interchange, and the

upgrade of the West Gate and Monash Freeways, it was announced that the works

would be funded thorough the early redemption of concession notes under

arrangements associated with the Melbourne City Link. The audit plans to examine the

arrangements between the State and the Transurban Group to facilitate the financing

of the projects and assess the adequacy of the accountability and valuation processes

adopted.

Buyback of intra-state rail infrastructure from Pacific National The buyback of the non-metropolitan fixed rail infrastructure, which was leased to

Pacific National, was recently announced by the Government. The audit will assess

probity, valuations and the obligations of the State associated with the proposed

arrangements.

Docklands: Transfer of local government responsibilities From 1 July 2007, the Melbourne City Council (MCC) will become the municipal

authority for the Docklands, a function currently performed by the Victorian Urban

Development Authority. The replacement value of the assets intended to be transferred

to the MCC is estimated to exceed $200 million. The objective of the review will be to

assess the proposed arrangements for the transfer of municipal functions to the MCC,

including the remaining risks, benefits and obligations retained by the State.



2.3 Performance audits relating to Quality heaitin and education

Growing Victoria Together visions


Quality health and education

• High quality accessible health and community services

• High quality education and training for lifelong learning

^


Effective oversight of non-government provision of public and essential services

Appropriate infrastructure to meet service needs

Capable public sector work force

Access to appropriate and cost-effective services

^



• Effectiveness of responses to indigenous health and education matters

• Housing and accommodation support for people with a disability (a)(b)

• Program for students with a disability: Program accountability (a)(b)

• Improving our schools: Monitoring and support (a)(b)


• Management of the HealthS/W/ARTwhole-of-health information and

communication technology system (a)

• Royal Women's Hospital redevelopment


• Specific purpose funds management by health services (a) (a) Audit in progress at 1 July 2007. (b) Audit identified in previous annual plans.


/Areas of performance audit interest


Effectiveness of responses to indigenous health and education matters Health and education outcomes for indigenous Victorians vary significantly to the non-

indigenous population. Life expectancy is shorter by approximately 18 years, primary

students' achievement of national reading, writing and numeracy benchmarks is

substantially lower and babies born to indigenous mothers are approximately twice as

likely to be of low weight (source: 2007-08 Budget Paper 3 and the 2007 Report into

Government Services). It is important to evaluate how current and new

programs/initiatives are meeting these challenges. The audit will assess the

effectiveness of government responses to deficiencies in education and health

performance outcomes for indigenous Victorians.

Housing and accommodation support for people with a disability The Department of Human Services (DHS) provides a range of housing and

accommodation support services for people with disabilities. With the growth in the

population and the ageing of carers of people with a disability, the number of people

with disabilities who need housing and accommodation support services is increasing.

A number of housing and accommodation support initiatives have been introduced by

DHS under the Victorian State Disability Plan 2002-2012, which involves the public

sector and community-based organisations. This audit will focus on DHS' housing and

accommodation support programs for people with a disability and its strategies to

address the demand for these services.

Program for students with a disability: Program accountability The program for students with a disability is an important program within the school

system, providing additional funding and support to maximise educational outcomes

for children with disabilities. Government investment in the program has increased

significantly in recent years and a substantial reshaping of the program is almost

complete. The aim of the audit is to determine whether the framework in place for the

program provides clear measures of performance and an appropriate level of

accountability. The audit will also examine how the Department of Education is working

to further develop the framework.

Improving our schools: Monitoring and support The Blueprint for Government Schools is a recent educational reform that identified the

Government's commitment to improving the quality of school education and student

outcomes. It provides specific initiatives for supporting school improvement and a new

School Accountability and Improvement Framework to further assist that outcome. The

objective of the audit is to determine whether contributions of the Department of

Education's central and regional offices to improve outcomes for students in

government schools performing below expected levels have been effective. The audit

will assess whether the central and regional offices adequately identify and monitor

schools that are performing below expected levels and support them to improve.



Management of the HealthSMART whole-of-health information and communication technology system This audit will involve an examination of the business case for the HealthS/W/\RT

program and the adequacy of steps undertaken to establish user requirements. In

addition, the audit will assess the established project management framework and the

probity of related tendering processes.

Royal Women's Hospital redevelopment Redevelopment of the Royal Women's Hospital on a site adjacent to the Royal

Melbourne Hospital is a Partnerships Victoria infrastructure project with a net present

value of $364 million. The audit will review the arrangements in place for the

redevelopment and assess the adequacy of processes to manage ongoing risks

associated with the project.

Specific purpose funds management by health services The audit will assess whether selected public health services or hospitals have

adequate systems and processes in place to effectively manage their externally-

restricted specific purpose funds, and comply with the conditions attached to such

funds.

Annual Plan, 2007-08 1 3


2.4 Performance audits relating to a Heaitiiy environment



Healthy environment

• Protecting the environment for future generations

• Efficient use of natural resources

^


Sustainable responses to environmental issues

Sustaining the environment, while responding to development needs

^



• Primary industry research (a)(b)

• Renewal and extension of water infrastructure (a)(b)


• South-East Water Ltd: Alliance agreement (a)

• Piping the system: Wimmera-Mallee pipeline and Goldfields Superpipe (a) Audit in progress at 1 July 2007. (b) Audit identified in previous annual plans.


Primary industry research (agricultural research investment, monitoring and review) Agricultural research has the potential to generate significant benefits for Victoria's

agricultural industry and the broader community. Primary Industries Research Victoria

was established in 2003 to coordinate the research activities of the Department of

Primary Industries, and is the State's largest supplier of agricultural research. The audit

will assess whether this research is in line with government priorities and how well

research activity and outcomes, including utilisation of the research and its

commercialisation, are monitored, evaluated and reported.



Renewal and extension of water infrastructure The State's water infrastructure delivers around 3.5 million megalitres of water a year

to Victorian residential, business and agricultural users. Across Victoria, 20 water

companies are responsible for managing the infrastructure network of treatment plants,

pumping stations and pipes. The water industry faces challenges to extend and

upgrade the infrastructure to supply an additional one million people forecast to live in

Victoria by 2030; to renew ageing infrastructure to meet service reliability and quality

standards, and to conserve our increasingly scarce water resources. The audit will

examine how well projects to renew, upgrade and extend the water infrastructure have

been managed.

South-East Water Ltd: Alliance agreement In early 2005, an alliance contract was established between South-East Water (SEW)

and 2 private providers. Under the contract, the providers are required to deliver civil

maintenance, mechanical and electrical services to SEW. The audit will assess

whether SEW has effectively managed its involvement in the alliance contract and

whether the alliance has delivered the benefits expected by SEW.

Piping the system: Wimmera-Mallee pipeline and Goldfields Superpipe After several years of discussion with the Commonwealth Government, agreement has

been reached over funding arrangements for one of Australia's largest water

infrastructure projects, the Wimmera-Mallee pipeline. This $501 million project will

involve replacing about 16 000 kilometres of open earthen channels with an 8 000

kilometre pipeline over the next 10 years. The project will cover some 2.3 million

hectares and service approximately 36 communities. The Goldfields Superpipe is a

$98 million project to connect the Waranga Western Channel, near Colbinabbin, to the

Lake Eppalock pipeline. The audit intends to examine the progress of the pipeline

project, including achievement of delivery timelines and budget targets, and the

management of project risks.



2.5 Performance audits relating to Caring communities

16 Annual Plar

Growing Victoria Together visions:


Caring communities

• Building friendly, confident and safe communities

• A fairer society that reduces disadvantage and respects diversity

^


• Appropriate infrastructure to meet service needs

• Capable public sector work force

• Safe, secure and supportive community

• Access to appropriate and cost-effective services

^



• Effectiveness of work force management in Corrections Victoria


• Criminal Justice Enhancement Program (a)

• Local government financial viability and cost structures (a) (a) Audit in progress at 1 July 2007. (b) Audit identified in previous annual plans.


Effectiveness of work force management in Corrections Victoria The expansion of Victoria's prison capacity, together with the increasing focus on

rehabilitation, has required the recruitment of more custodial, clinical and

administrative staff for prisons. Recent recruitment campaigns have led to the

development of a new skills profile for the correctional work force with an emphasis on

attracting mature, dedicated and ethical people. The audit will examine the outcomes

of the recruitment campaigns, including an assessment of the skills and backgrounds

of new recruits. In addition, the audit will assess the alignment of training programs for

staff with prison service requirements.

7, 2007-08


Criminal Justice Enhancement Program The Criminal Justice Enhancement Project (CJEP) was a major information technology

project for the Department of Justice that commenced in January 1999. The principle

objective of CJEP was to create a system that would provide ongoing access to

updated information about accused individuals throughout the lifecycle of their contact

within the system. The project involved a number of agencies, including Victoria Police,

the Magistrates' Court, the County Court, Corrections Victoria and the Office of Public

Prosecutions. The objective of the audit is to review the effectiveness of the project's

implementation, operation and security provisions established to prevent unauthorised

access to personal information.

Local government financial viability and cost structures The demands on local government to adequately address the management and

funding issues associated with asset management planning, maintenance and renewal

are creating additional pressure on the prioritisation and allocation of spending. The

challenge of managing increasing operational costs which have arisen through

re-tendering of expired service contracts and renegotiated enterprise bargaining

arrangements is also placing pressure on the financial viability of councils. Smaller

rural councils are under particular pressure. In addition, councils are reliant on grant

funding for both capital and operational purposes. The audit will examine the financial

viability of the sector overall, and of a selection of councils in more detail.



2.6 Performance audits relating to a Vibrant democracy



Vibrant democracy

• Greater public participation and more accountable government

• Sound financial management

^


Sound governance and accountability processes, and effective financial and

performance management by agencies

Prudent management and effective accountability of the State's finances

^



• Records management (a)(b)


• Performance reporting by financial institutions and insurance agencies:

Relevance and appropriateness

• Performance reporting in local government: Relevance and appropriateness

• Project Rosetta


• Pariiamentary appropriations: Output specifications (a) (a) Audit in progress at 1 July 2007. (b) Audit identified in previous annual plans.


Records management Despite the extensive use of information and communications technology systems in

public administration, agencies need to ensure the proper capture and retention of

electronic records to meet their obligations under the Public Records Act 1973. The

audit will assess, in selected areas, whether effective records management processes

are in place to capture and retain public records.



Performance reporting by financial and insurance institutions: Relevance and appropriateness The audit will focus on the relevance, appropriateness and fair presentation of

performance information publicly reported by public sector financial and insurance

institutions in Victoria.

Performance reporting in local government: Relevance and appropriateness There is still considerable fragmentation and variability in the quality of performance

reporting in the local government sector. This issue has been the subject of previous

comment in our reports to Pariiament and warrants further attention given the

importance of performance reporting to the public accountability process. The audit will

assess the effectiveness of local government bodies in measuring and reporting on

their performance outcomes to their communities.

Project Rosetta Project Rosetta was a key information and communications technology initiative for the

integration of electronic directory services in key Victorian government agencies. It is

claimed to have produced significant gains in security, efficiency and effectiveness

over previous directory infrastructures. The audit will focus on the procurement

processes adopted for Project Rosetta and assess the achievement of projected

milestones and benefits.

Parliamentary appropriations: Output specifications The quantity, quality, timeliness and cost performance measures within departmental

output statements are used to assess each department's performance in service

delivery, and to provide clear accountability. The audit will assess the accuracy of

output performance measurement and reporting, and output cost attribution by

selected departments.



2.7 Prospective areas of performance audit interest, 2008-09 to 2010-11 Figures 2A, 2B and 2C present the prospective areas of performance audit interest for

the period 2008-09 to 2010-11. These prospective audits represent an indicative

program from which our Office will develop its annual plans from 2008-09 and beyond.

The disclosure of this program is intended to increase the level of transparency over

the selection of areas of performance audit interest.

The prospective program deliberately includes a level of audits which exceeds the

resource capacity of the Office to deliver. Its disclosure aims to ensure that Pariiament,

through the Public Accounts and Estimates Committee (PAEC), has an awareness of

the range of prospective audits from which we propose to develop future annual plans.

In addition, the publication of this program provides managers of public sector

agencies and citizens, the opportunity to provide comment to better inform our future

decisions relating to the application of our audit resources.

This program will remain subject to reassessment on an annual basis and areas of

audit interest are likely to be added or removed on an ongoing basis. Furthermore, for

each prospective audit, the final audit approach will be determined after the completion

of detailed planning by our Office, a process requiring consultation with the PAEC.

Appendix 1 presents the prospective areas of performance audit interest for the period

2007-08 to 2010-11 by departmental sector.

2 0 Annual Plan. 2007-08


Figure 2A Prospective broad scope reviews

GVT vision

Thriving economy


Healthy environment

2008-09

Privately provided public bus services

Learning technologies in government schools. including status of the implementation of

Ultranet initiative

School property planning and replacement

Patient flow management (inpatient. outpatient and elective surgery waiting list)

Bio-security: Adequacy of primary industry and health planning

Environmental management in Victorian parks (weeds and pests)

2009-10

Metropolitan transport planning

Contract management: Franchise arrangements and basis for renewal post-2009.

Public transport access for persons with disabilities

Management of heritage sites and buildings owned by the State and local government

Strategic planning for changes in demographics and education provision

Recruitment, training and retention of critical staff (including mental health and rural hospitals)

Project management for new construction of public hospitals and other human services-related facilities

Research and commercial activities in universities. affiliated hospitals and related research bodies

Work force planning in selected universities and technical and further education institutes

Hazardous waste management

Water demand and supply management (including a follow-up of water trading and impact of Murray-Dariing Basin arrangements)

Sustainable fisheries

Agricultural extension activities

2010-11

Melbourne Portal and Dynon Port rail link project

Melbourne Markets redevelopment

Energy generation security

Management of alcohol and drug services in the public health system

Office of Children programs

Implementation of Blueprint for Government Schools

Inter-relationship between public hospitals and universities (contractual arrangements, cost reimbursement. accountability)

School maintenance and management of risks such as arson, vandalism. security

Salinity management

Environmental management of Victorian ports



Figure 2A

Prospective broad scope reviews - continued

GVT vision

Caring communities

2008-09

Services to young offenders

Capability and facilities of emergency, correctional services and hospital emergency wards to adequately respond to people with mental health issues and related issues such as suicide

2009-2010

Dependence on fundraising activities and volunteers in the education, human services and justice sectors, and management of associated risks

Local government business planning

Childcare provision by local governments

2010-11

Local government role in waste management

Regulation of gaming, including problem gambling

Prisoner health system and services

Local community transport (bus) service pro

Vibrant democracy

Integrity and protection of data in selected information technology systems

Revenue collection by major agencies

Tendering and contract management practices in local government

Victorian WorkCover Authority: Claims management

Central governance and investment management of information and communication technology

State property management, including unused capacity

Adequacy of work force planning (central agencies of the State and local government)

Joined-up government programs: Effective management and accountability

Reducing the regulation burden (reducing red tape)

Provincial Growth Victoria Fund initiative

Management of civic facilities

E-government and information technology in local government

Essential Services Commission; Small agency review

Effectiveness of the centralised Grants Management Unit and implementation of electronic grants management system.

Victorian Workcover Authority: Conciliation services

22 Annual Plan. 2007-08


Figure 2B

Prospective limited scope reviews

GVT vision Thriving economy

2008-09 Port of Melbourne channel deepening project: Progressive examination

Assessment of management of major rail projects, including project outcomes

Docklands development: Financial performance

2009-10 Management of the Multipurpose Taxi Program

Restoration of country passenger rail sen/ices: Mildura and Leongatha

Status of rail safety initiatives and the potential impact of outstanding works (including level crossing improvement program)

Assessment of management of major roads projects by VicRoads, including project outcomes

2010-11

Port of Melbourne channel deepening project -Progressive examination: Follow-up

Transit cities: Revitalising central Dandenong

Follow-ups:

• Rail maintenance

• Fast Rail Project

• Rail gauge standardisation

Heritage Victoria (Victorian Heritage Program)

Small Business Support Program

Investment attraction

Performance indicators (Transport): Relevance and appropriateness


Visiting medical officer payments in public hospitals: Follow-up of 2002 special review

Delivery of home and community care services by local government: Follow-up

Assessment of outcomes associated with CASES21

Management of funds held by schools/school councils (including loans of school cooperatives)

University/TAFE/ Secondary school revenue from international students and full fee-paying students

Out of Home Care (children and young people)

Royal Children's Hospital redevelopment

Review of Victorian Curriculum and Assessment Authority, including implementation of the Assessment Processing System

Access to affordable housing (medium and long-term housing), including support services (housing associations)

Impact of potential carbon trading regime on government agencies

Community health services

Teacher placement in government schools

Synchrotron project: Follow-up

Management and quality of TAFE facilities and equipment: Follow-up

Effectiveness of student welfare services

Bio21: Follow-up

Management of funding service agreements with non-government service providers

Client Service Model Strategic Project

Review of cemeteries: Follow-up

Property management in the human services sector, including maintenance of public hospitals

Out of Home Care (children and young people): Follow-up

Review of Victorian Registration and Qualifications Authority

Programs for students with disabilities: Follow-up

Financial performance of universities' off-shore and interstate operations



Figure 2B Prospective limited scope reviews - continued

GVT vision

Healthy environment

Caring communities

Vibrant democracy

2008-09

Irrigation efficiency programs

Integrated Courts Management System

Transit Police (community safety)

Regional Infrastructure Development Fund

Construction of new police stations and courthouses: service need

Fraud: Assessment of systems, policies and procedures in selected agencies Outcomes associated with the movement of agencies to regional areas (Transport Accident Commission, Rural Finance Corporation and State Revenue Office)

2009-10

Critical information communication and technology infrastructure (water sector) VicForests: Review of operations

Northern sewerage infrastructure project

Assessment of community building projects, including governance and financial management

Victoria Police information technology: Asset enhancement

Emergency Services Telecommunication System and Emergency Alerting Systems, including response times by emergency services

Local government vehicle fleet management Performance indicators: Police and Emergency Services

Progress on implementation of triple bottom line reporting. including monitoring of Gro\Ning Victoria Together progressive outcomes Review of administration of corporate sponsorship arrangements (e.g. Transport Accident Commission)

2010-11

Farm business management programs

Victorian Resources Online (information for primary producers)

Management of jail capacity and conditions

Redevelopment of Melbourne legal precinct: Supreme Court

Retendering: Prison contracts

Operations of the Victoria Police Forensic Science Department

Construction of Rectangular Stadium: Service need

Senior officer employment contracts and performance management (local government)

Business continuity planning in selected bodies, including local government

Management risk across the public sector: Toward good practice: (Follow-up)



Figure 2C Prospective limited scope reviews of compliance and probity

GVT vision


Healthy environment

Caring communities

Vibrant democracy

2008-09

Supported residential services: Review of the Department of Human Services' regulatory role and progress since the 2001 Review of Health Services (Residential Care) by the Ministerial Advisory Committee

Community Support Fund

Lotteries/gaming machine/Keno and wagering licences (review status/tendering

process)

2009-10

Management of concessions to pensioners and beneficiaries

Catchment Management Authorities: Governance issues: Follow-up

Regulation of mining industries (mainly processes associated with reclaiming of unused mining sites, restoration and related safety issues)

Compliance with Community Corrections Orders

Utilisation of development contributions (local government)

Regulation of incorporated associations

2010-11

Compliance with Flora and Fauna Guarantee Act 1988 (protection of endangered species)

Regulation governing genetically-modified foods

Council business units: Competitive neutrality requirements, risk management and gain-

share arrangements

Compliance with requirements to disclose contract details with the private sector

State Trustees Ltd: Represented persons


Our outputs for 2007-08

3.1 Introduction A program of product and service outputs has been developed under our attest and

performance audit mandate and is outlined in this part of the annual plan. These

outputs for 2007-08 are funded through 2 output groups, namely:

• Output 1: Pariiamentary reports and services

• Output 2: Audit reports on financial statements and non-financial performance

indicators.

3.2 Output 1: Parliamentary reports and services As mentioned in Part 1 of this annual plan, we report to Pariiament on our program of

performance audits, our analysis and examination of the State's finances and the

results of annual audits of financial statements and non-financial performance

indicators of public sector agencies.

In addition, we provide a range of services that complement our pariiamentary

reporting products. These services include the provision of advice and commentary on

emerging issues to key parties, such as pariiamentary committees, central government

and peak professional bodies involved in promoting accountability, and advancing the

quality of resource management in the public sector.

Our performance targets for 2007-8 and the related expected outcomes in 2006-07 for

Output 1: Parliamentary reports and services are outlined below.



Output 1: Parliamentary reports and services Performance measures

Quantity -• Major audit reports

Quality -• Overall level of

external satisfaction with audits (a)

Timeliness -• Inquiries from

Members of Pariiament and the public acknowledged within 7 days, and responded to within 4 weeks

• Reports completed on time (b)

Cost-• Application of output

appropriations for the deiivery of reports and services

Unit of measure

(number)

(per cent)

(per cent)

(per cent)

($million)

2007-08 target

16

80

95

90

11.6

2006-07 expected outcome

15

80

85

76

11.3

i^mm^m 2006-07

target

16

80

95

100

11.3

^

2005-06 actual

16

81

81

69

10.5

(a) After the tabling of each major audit, an important element of our continuous improvement strategies involves obtaining, feedback from key stakeholders. This feedback process seeks comment from senior management within audited agencies. A targeted satisfaction level of 80 per cent has been set for measuring the quality of this core aspect of our performance. It is also our practice to periodically survey individual Members of Pariiament to seek their views regarding the relevance of audit topics and the quality of our reports, and selected external organisations or individuals with a specific interest in the subject matter of a report.

(b) The targets for these performance measures have been decreased to recognise practicable performance expectations.

3.2.1 Parliamentary reports Our work program aims to provide assessments to Pariiament of the performance of

public sector agencies. Our goal is to deliver high-quality, independent audit reports

that advise Pariiament on accountability issues and the management of public

resources, and support the application of best practice by agencies within the Victorian

public sector.

For 2007-08, we expect to table 16 reports in Pariiament, encompassing the results of:

• 10 single topic performance audits with a broad scope of review

• 3 reports consisting of performance audits with a limited scope of review

• 2 reports on the results of annual audits of financial statements and non-financial

performance indicators of public sector agencies. These reports may also include

other performance audits with a limited scope of review

• our report on the examination of the State's finances, which provides an

independent assessment of the State's finances for 2006-07.

Annual Plan. 2007-08 27


3.2.2 Other services provided in Parliament's interest other services that we intend to provide over the course of 2007-08 for the benefit of

Pariiament, are described in Figure 3A.

Figure 3A Other services provided in Parliament's interest

Provision of assistance to Parliament

Briefings to Members of Pariiament on our reports and provision of formal submissions and/or evidence at public hearings for inquiries of pariiamentary committees.

Management of inquiries from Members of Parliament, agencies and the public

Around 130 inquiries are received by our Office each year. These inquiries will usually relate to concerns expressed about the management of public resources and often include a request for the Auditor-General to undertake an audit. While we may not always be in a position to fully satisfy concerns raised with us, we aim to acknowledge all inquiries within 7 days and to provide a final response (including whether we intend to carry out an audit) to the inquirer within 4 weeks.

The Ombudsman can refer matters subject to the Whistleblowers Legislation to our Office for examination.

Enhancing accountability on resource management in the public sector

Advice to government and individual agencies on emerging issues such as draft legislation, new financial management proposals and directions in financial reporting.

Presentations by Office staff at external conferences and seminars, and commentary to peak professional bodies on draft accounting and auditing pronouncements, and other contemporary public sector developments.

Where opportunities exist to improve practices in the public sector through the provision of good practice guidance, we will convert the audit criteria and lessons learned from particular audits into good practice guidance in specific areas of management, governance and accountability. These guides are made available to public sector agencies.

Liaison with international delegations and interstate organisations

From time-to-time, we are asked to host visits from international delegations (including pariiamentary representatives of overseas jurisdictions) and to liaise with interstate organisations to share our knowledge and experiences on particular public sector issues and, where applicable, provide related training.

Examination and certification by the Auditor-General of warrants authorising the expenditure of public funds by government

The preparation of warrants in Victoria is required under the provisions of the Constitution Act 1975 and the Financial t\Aanagement Act 1994. These documents provide constitutional authority for the government of the day to progressively expend funds for public purposes. Warrants examined and certified by the Auditor-General during 2006-07 had an aggregate expenditure value in excess of $31.5 billion (as at 31 May 2007).



3.3 Output 2: Audit reports on financial statements and non-financial performance indicators Each year we audit the Governments Annual Financial Report and the financial statements

of State public sector and local government agencies. We also audit non-financial

performance indicators prepared by local government and certain water bodies, and

technical and further education institutes. The Estimated Financial Statements incorporated

within the annual State budget papers are also subject to review by our Office.

Our performance targets for 2007-08 and the related expected outcomes in 2006-07 for

Output 2, Audit reports on financial statements and non-financial performance indicators

are outlined below.

Output 2: Audit reports on financial statements and non- 1 financial performance ^ ! indicators Wmi

Performance measures Quantity -

Audit opinions issued on non-financial performance indicators

Audit opinions issued on the financial statements of agencies

Quality -

Overall level of external satisfaction with reports and services (a)

Timeliness -

Audit opinions issued within statutory deadlines (b)

Management letters to agencies issued within established time frames (b)

Cost-

Application of output appropriations for the delivery of services

r~ Unit of

measure

(number)

(number)

(per cent)

(per cent)

(per cent)

($million)

2007-08 target

113

657

80

100

90

15.5

2006-07 expected outcome

113

625

80

98

77

15.5

—

2006-07 target

113

657

80

100

100

15.5

—

2005-06 actual

94

631

81

96

70

15.4

(a) Each year, we obtain feedback from audited agencies on the extent of their satisfaction with the conduct of financial statement audits. An annual survey document circulated to agencies at the conclusion of each audit round invites executive management to assess financial statement audit sen/ices against a number of individual key attributes and to provide an overall rating of satisfaction. These attributes include: the professionalism, knowledge and skill of audit staff; effectiveness of communications with the audited agency; level of understanding of the agency's business; and the degree to which the Office's financial audit services provides audited agencies with a sense of assurance. In addition to this external source of quality assurance, we arrange for an independent post-audit quality assurance review on a percentage of audits each year, using qualified external parties.

(b) Consistent with previous years, and in recognition of the importance of completing all financial statement audits expeditiously, it will be our aim during 2007-08 to: • express all opinions on financial statements of agencies within the statutory deadline (set out in the

Audit Act 1994) of 4 weeks of receipt of acceptable financial statements

• send management letters to agencies within 4 weeks of the issue of the audit opinion on the financial

statements.



3.3.1 Audit opinions The audit opinions we express on financial statements and non-financial performance

indicators provide independent assurance about their fair presentation to Pariiament

and to public sector chief executives, boards and other governing bodies.

The Auditor-General has responsibility for the audit of 657 financial statements and 113

non-financial performance statements. The audited agencies include government

departments and other public sector entities, including public hospitals and ambulance

sen/ices, universities and other educational institutions, water authorities and public

sector superannuation funds. We are also responsible for the audit of local

governments, companies, trusts and joint ventures that are controlled by public sector

agencies.

Our audit approach is designed to enable us to form audit opinions on agencies'

financial statements and non-financial performance statements. We also have regard

to the appropriateness of the use of public resources, and compliance with laws and

regulations when undertaking our financial audits.

To address these dual objectives, we gain an understanding of significant financial

reporting and financial management risks facing agencies. The adequacy of the

internal control structures put in place by agencies to deal with these risks are

examined as part of the financial audit process.

Weaknesses in internal control structures or aspects of wastage or misuse of public

resources identified in our financial audits are reported to agency management as part

of our audit process. A summary and analysis of significant issues arising from these

audits is included in our reports to Pariiament.

3.3.2 Resources for financial statement audits It has been a long-standing practice to use a combination of in-house resources and

contracted external audit service providers in the conduct of financial statement audits.

We plan to use in-house resources on around 33 per cent of audits in the Victorian

public sector. This practice enables us to maintain a representative audit presence and

capability across all designated risk categories and geographically across the state.

Our policy of rotating the external audit service providers engaged for each audit

agency every 5 years will continue to be applied during 2007-08 as audit contracts with

external audit service providers expire. This approach supports the maintenance of

audit independence, and ensures the application of a fresh and objective perspective

by external audit service providers to the audit task.

3 0 Annual Plan, 2007-08

Appendix 1 Prospective areas o t ^ ^ perfornnance audit interest 2007-08 to 2010-11

This appendix presents the prospective areas of performance audit interest from

2007-08 to 2010-11, on a departmental sector basis.


Appendix 1. Prospective areas of performance audit interest, 2007-08 to 2010-11

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Appendix 2 Performance and other audit program coverage, f " 2004-05 to 2006-07 Performance audits undertaken in 2004-05 to 2006-07 are presented in this appendix,

together with other types of parliamentary reports.

Figure A2 Audit program coverage, 2004-05 to 2006-07

Growing Victoria Togetfier V\s\on

Thriving economy

2004-05

• Regulating operational rail safety

2005-06

• Franchising Melbourne's train and tram system

• Operation of the Regional Infrastructure Development Fund

• Progress of the Eastlink project

• Interim report on the regional fast rail project.

•

•

•

•

•

•

•

2006-07

Making travel safer: Victoria's speed enforcement program

Delivering regional fast rail services

Rail gauge standardisation project

Docklands film and television studios: Status of state's interest

Maintaining Victoria's rail infrastructure assets

State investment in major events

Purchase of contaminated land by the former Melbourne Port Corporation


Appendix 2. Performance and other audit program coverage, 2004-05 to 2006-07

Figure A2

Audit program coverage, 2004-05 to 2006-07 continued

Growing Victoria Togettier\i\s\on


2004-05

• Managing school attendance

• Managing patient safety in public hospitals

• Our children are our future: Improving outcomes for children and young people in Out of Home Care

2005-06

• Health procurement in Victoria

• Access to specialist medical outpatient care

• Management of food safety in Victoria: Progress made on our 2002 report

• Drug education in schools: Progress made on our 2003 report

• Mental health services for people in crisis: Progress made on our 2002 report

• Kangan Batman Institute of TAFE: Adequacy of processes to outsource its printing functions

• Performance reporting by public health services

2006-07

• Vocational education and training: Meeting the skill needs of the manufacturing industry

• Condition of public sector residential aged care facilities

• Review of major public cemeteries

• Accountability for public funds provided to a non-government organisation (human services)

• Giving Victorian children the best start in life

• Promoting better health through healthy eating and physical activity

• Contract and tendering practices in selected agencies

• Managing emergency demand in public hospitals -Follow-up

• Maintaining public housing stock - Follow-up, including Housing integrated information Program

• Managing medical equipment in public hospitals -Follow-up



Figure A2 Audit program coverage, 2004-05 to 2006-07 continued

Growing Victoria Togetiier vision

Healthy environment

Caring communities

2004-05 •

• Measuring the success of the Our Forests, Our Future policy

• East Gippsland Shire Council; Proposed sale of Lakes Entrance property

H^B'M'^S^ '^-'i-:'-'

• ^ » 2005-06 'i «

• Managing stormwater flooding risks in Melbourne

• Protecting our environment and community from failing septic tanks

• Strategic purchasing and Barwon Region Water Authority: Contract for the supply of water treatment chemicals

• Fire prevention and preparedness: Progress made on our 2003 report

• Planning for a capable Victoria Police workforce

• Community planning services in Glenelg Shire Council, 1998-2005

• Geelong Magistrate's Court: Investigation into alleged misuse of court funds

• Administration of grants by local governments

• Management of the Commonwealth Games athletes' village project

• Harness racing industry reforms: Adequacy of consultation

• Latrobe Valley Marketing Advisory Panel: Financial management and oversight

^ 2006-07

• Western port Region Water Authority: Investigation of aspects of the authority's management

• Addressing the needs of Victorian prisoners: Follow-up

• Administration of non-judicial functions of the Magistrates' Court of Victoria

JJffiH^HHI

§M



Figure A2 Audit program coverage 2004-05 to 2006-07 continued

Growing Victoria Togetiier vision Vibrant democracy

2004-05 ™™

• Meeting our future Victorian Public Service workforce needs

• Management of occupational health and safety in local government

• In good hands: Smart recruiting for a capable public sector

^ ^ K i ^ S • * ^ « 2005-06 ' ^™

• Managing intellectual property in government agencies

• Government vehicle fleet disposals

• Transport Accident Commission: CEO's travel and entertainment expenditure

"•"•" 2006-07

• Government advertising

• Managing risk across the public sector: Toward good practice

• Raising and collection of fees and charges by departments

• Public hospital financial performance and sustainability


^ ' ^ ^ ^ ^ Level 24 Telephone 61 3 8601 7000

Victorian Auditor-General's Office 35 Collins Street Facsimile 61 3 8601 7010 Auditing in the Public Interest Melboume Vic. 3000 www.audit.vic.gov.au

http://www.audit.vic.gov.au

Documents

Annual Plan 2007-08