Annual Plan 2018–19 - Audit.vic.gov.au

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—Annual Plan 2018–19Victorian Auditor -General’s OfficeLevel 31 / 35 Collins StreetMelbourne Vic 3000T 03 8601 —Victorian Auditor-General’s OfficeJune 201815619 Annual Plan 2018-19-PB Cover r5.pdf Page 1 of 2Annual Plan2018–1915619 Annual Plan 2018-19-PB Cover r5.pdf Page 1 of 2

Find out more ataudit.vic.gov.auDraft performance auditwork program 2018–20212020–21 2019–20 2018–19Central Agencies andWhole of GovernmentCenITex: Meeting customerneeds for ICT shared servicesSharing information toaddress family violenceSecurity of governmentbuildingsEducationEnvironmentHealth andHuman ServicesInfrastructureand TransportJustice andCommunity SafetyLocalGovernmentSchool compliance withVictoria’s Child SafeStandardsManaging onsite domesticwastewater systemsManaging private medicalpractice in public hospitalsPolice management ofproperty and exhibitsDelivering localgovernment servicesRecovering and reprocessingresources from wasteChild and youthmental healthSecurity and privacy ofsurveillance technologiesin public placesManaging registeredsex offendersSecurity of infrastructurecontrol systems for wateragenciesSecurity of patients’hospital dataLocal government assets:Asset management andcomplianceTAFE admission andenrolment processesFraud and corruption control—Part 2Follow up of 2013–14performance audit:Oversight and Accountabilityof Committees ofManagementService Victoria:Digital deliveryof government servicesEarly Years Managementin the Victorian kindergartensystemSexual harassment inthe Victorian public sectorThe principal’s role inimproving schoolperformanceFraud and corruption control—Part 3Student literacy indigital technologyOutcomes forAboriginal Victorians:Community housingBreaking the Link betweendisadvantage and studentoutcomesCyber resilience in theVictorian public sectorEnhanced maternal andchild health services forvulnerable familiesFraud and corruption control—Part 4Student attendancein Victorian schoolsCompliance with the AssetManagement AccountabilityFrameworkMelbourne Metro Tunnelproject—Phase 1: EarlyworksConserving Victoria’sthreatened speciesEfficiency and economy ofVictoria’s public hospitalsImproving safetyon Victoria’s roadsManaging clearing ofnative vegetationClinical governanceManaging railway assetsacross metropolitanMelbourneReducing bushfire riskRehabilitating mine sitesOutcomes of investingin regional VictoriaMarket-led proposalsTargeted care packagesVictoria’s homelessnessresponsePassenger access totram servicesReporting on localgovernment performanceRavenhall Prison:Rehabilitating andreintegrating prisoners—Part 1Court dataDelivering local governmentservices: Council librariesSupporting communitiesthrough developer andinfrastructure contributionsReducing the harmcaused by gamblingPlanning and managingVictorian infrastructureMinimising stormwaterimpacts on Port Phillip BayClinical trials inpublic hospitalsEffectiveness of watermarketsManaging drug and alcoholrehabilitation servicesVictoria’s renewableenergy targetsManaging Support andSafety HubsManaging sexual andreproductive healthImproving access toVictoria’s freight network:Bridge strengtheningManaging and enforcinginfringementsMelbourne Metro Tunnel—Phase 2: Main worksReducing the harm causedby alcohol and other drugson Victorian roadsReforming Victoria’s taxiand ride-share servicesAllocating electronic gamingmachine entitlementsDelivering local governmentservices: Wastemanagement servicesImplementing PlanMelbourne: 2017–50Local government assets:Maintaining local roads2–3 follow-up audits yet to be added to each year of the program.15619 Annual Plan 2018-19-PB Cover r5.pdf Page 2 of 215619 Annual Plan 2018-19-PB Cover r5.pdf Page 2 of 2

Health andHuman ServicesInfrastructureand TransportJustice andCommunity SafetyLocalGovernmentManaging private medicalpractice in public hospitalsSecurity and privacy ofsurveillance technologiesin public placesPolice management ofproperty and exhibitsDelivering localgovernment servicesManaging registeredsex offendersLocal government assets:Asset management andcomplianceChild and youthmental healthSecurity of patients’hospital dataCompliance with the AssetManagement AccountabilityFrameworkOutcomes of investingin regional VictoriaMarket-led proposalsMelbourne Metro Tunnelproject—Phase 1: EarlyworksEfficiency and economy ofVictoria’s public hospitalsImproving safetyon Victoria’s roadsClinical governanceManaging railway assetsacross metropolitanMelbourneTargeted care packagesVictoria’s homelessnessresponsePassenger access totram servicesReporting on localgovernment performanceRavenhall Prison:Rehabilitating andreintegrating prisoners—Part 1Court dataDelivering local governmentservices: Council librariesSupporting communitiesthrough developer andinfrastructure contributionsReducing the harmcaused by gamblingPlanning and managingVictorian infrastructureClinical trials inpublic hospitalsManaging drug and alcoholrehabilitation servicesManaging Support andSafety HubsManaging sexual andreproductive healthImproving access toVictoria’s freight network:Bridge strengtheningManaging and enforcinginfringementsMelbourne Metro Tunnel—Phase 2: Main worksReducing the harm causedby alcohol and other drugson Victorian roadsReforming Victoria’s taxiand ride-share servicesAllocating electronic gamingmachine entitlementsDelivering local governmentservices: Wastemanagement servicesImplementing PlanMelbourne: 2017–50Local government assets:Maintaining local roads

The Victorian Auditor‐General’sAnnual Plan 2018–19 wasprepared pursuant to therequirements of section 7A ofthe Audit Act 1994, and tabledin the Victorian Parliament on6 June 2018.This report is printed on Monza Recycled paper. Monza Recycled is certified Carbon Neutral by The Carbon Reduction Institute(CRI) in accordance with the global Greenhouse Gas Protocol and ISO 14040 framework. The Lifecycle Analysis for MonzaRecycled is cradle to grave including Scopes 1, 2 and 3. It has FSC Mix Certification combined with 99% recycled content.ISBN 978 1 925678 21 5

Annual Plan2018–19

ContentsAbout our annual plan . 7Performance audits .8Financial audits .11Public Accounts and Estimates Committee .12Performance audit work program . 13Central Agencies and Whole of Government .14Education .20Environment .25Health and Human Services .32Infrastructure and Transport .38Justice and Community Safety .45Local Government.50Financial audit work program . 57Financial audits .58Appendix A. Our budget . 61Appendix B. Delivering performance audits . 63Appendix C. Delivering financial audits. 65Victorian Auditor‐General’s OfficeAnnual Plan 2018–195

Acronyms and abbreviationsAMAFAsset Management Accountability FrameworkRoPPRight of private practiceAHVAboriginal Housing VictoriaRTORegistered training organisationsCCTVClosed‐circuit televisionSCADASupervisory control and data acquisitionCSVCourt Services VictoriaSORASex Offenders Registration Act 2004DEDJTRDepartment of Economic Development,Jobs, Transport and ResourcesTAFETechnical and further educationDELWPDepartment of Environment, Land,Water and PlanningTCPTargeted care packagesTGATherapeutic Goods AdministrationDETDepartment of Education and TrainingVAGOVictorian Auditor‐General’s OfficeDHHSDepartment of Health and Human ServicesDJRDepartment of Justice and RegulationDPCDepartment of Premier and CabinetDSAPTDisability Standards for AccessiblePublic TransportVCAAVictorian Curriculum and Assessment AuthorityVETVocational education and trainingVicTrackVictorian Rail TrackVPDSFVictorian Protective Data Security FrameworkVPDSSVictorian Protective Data Security StandardsVictorian Public Sector CommissionDTFDepartment of Treasury and FinanceVPSCEPAEnvironment Protection AuthorityVRGFVictorian Responsible Gambling FoundationEYMEarly Years ManagementVRQAFGRSFair Go Rates SystemVictorian Registration andQualifications AuthorityHPFVHigh‐productivity freight vehiclesICTInformation and communications technologyIVInfrastructure VictoriaKCMKindergarten Cluster ManagementLGPRFLocal Government PerformanceReporting FrameworkLGVLocal Government VictoriaMAVMunicipal Association of VictoriaMBSMedical Benefits SchemeMCHMaternal and child healthMLPMarket‐led proposalsMTMMetro Trains MelbourneNDFANatural Disaster Financial AssistanceNDRRANatural Disaster Relief andRecovery ArrangementsPAECPublic Accounts and Estimates CommitteePVGFProvincial Victoria Growth FundPTVPublic Transport VictoriaOPVOffice of Projects VictoriaRDVRegional Development VictoriaRGGRegional Growth FundRJIFRegional Jobs and Infrastructure Fund6Annual Plan 2018–19Victorian Auditor‐General’s Office

About ourannual planThe Victorian Auditor‐General’s Office provides independentassurance to Parliament and the Victorian community on thefinancial integrity and performance of the state.Under the Audit Act 1994, we are required to prepare and tablean annual plan before 30 June each year that describes ourproposed work program for the coming financial year.To provide assurance to the Parliament of Victoria and the Victorian community,the Victorian Auditor‐General’s Office conducts performance audits andfinancial audits. Our audits help the Parliament hold government to accountand help the public sector to improve its performance.A performance audit assesses whether agencies are meeting their aimseffectively, using their resources economically and efficiently, and complyingwith relevant legislation. It provides assurance about activities that areperformed well or represent better practice, and also identifies opportunitiesfor further improvement.A financial audit is an audit of the financial statements of an agency. It providesassurance that the financial statements present fairly the financial position,cashflows and results of operations for the year.Both performance audits and financial audits integrate and support each other.Our financial audits are our early warning systems—intelligence obtained fromour regular annual contact with agencies feeds into our performance auditprogram. In turn, our public reporting on the results of financial audits respondsto and is shaped by our annual planning efforts.The budgeted cost of delivering our proposed program is included inAppendix A.Victorian Auditor‐General’s OfficeAnnual Plan 2018–197

Performance auditsOur performance audit work program operates on a three‐year planning cycle.This provides Parliament, the public sector and the Victorian community withbetter foresight of our short‐ to medium‐term goals and priorities.Our annual planning process has three substantive components: understanding the environmental context deciding potential areas for audit focus communicating these plans to relevant stakeholders and incorporating theirfeedback where appropriate.Understanding the environmental contextWe consult with stakeholders and review publicly available information toinform our understanding of public sector programs and initiatives. We focus onrisks, challenges and emerging issues which may influence the achievement ofobjectives. Our understanding of the environmental context assists us toidentify potential areas of audit interest.Understandingcontext by talkingwith auditedbodiesConsultationwithParliamentMatters raisedby membersof the publicOur workprogramConsultationwith communitygroups andacademicsReview ofpublicly availableinformationDeciding which areas to auditTo maximise our value and accountability to Parliament, the public sector andthe community, we focus our limited resources on areas where we can havemost impact.In deciding the areas to audit, we use a rigorous approach to identify andprioritise potential performance audit topics. Our assessment process helps usto develop a work program that balances predictability and responsiveness.8Annual Plan 2018–19Victorian Auditor‐General’s Office

Our forward program also supports our strategic objectives. It is importantthat we explore our full mandate of economy, efficiency, effectiveness andcompliance audits. This will increase our relevance by delivering credible andauthoritative reports about the things that matter and that will make adifference.We have sought to rebalance our performance audit program in 2018–19, withtargeted reviews that focus on efficiency. We have tended to focus on outcomeeffectiveness in recent years and, in doing so, are not realising the opportunitiesthat present themselves by focusing on cost‐effectiveness.To address this, we have added several efficiency audits to the audit programin 2018–19, including: Efficiency and economy of Victoria’s public hospitals (2019–20) Delivering local government services (2018–19, 2019–20 and 2020–21) TAFE admission and enrolment processes (2018–19).We have also introduced a longer‐term perspective to our audit program, bytaking a thematic approach to a number of audit topic areas. This will allowus to analyse audit results through time to identify what works, assess theadequacy of early planning and work to set up initiatives for success, and uselongitudinal, linked datasets to examine causal relationships. Examples oftime‐series audits added to the 2018–19 work program include: Melbourne Metro Tunnel Project (2018–19 and 2020–21) Ravenhall Prison: Rehabilitating and reintegrating prisoners—Part 1(2019–20).It is important that we also sufficiently consider matters of good housekeepingand financial regularity that underpin service delivery. Audits in this year’s planthat focus on these issues include:Victorian Auditor‐General’s Office Fraud and corruption control (2018–19, 2019–20 and 2020–21) Police management of property and exhibits (2018–19) School compliance with Victoria’s Child Safe Standards (2018–19).Annual Plan 2018–199

Assessment stepsTo ensure consistency in the selection process, we assess each potential audittopic against the following factors:Significanceof the issueRelevanceto our keystakeholdergroupsDegree of correlationbetween the topic ideaand statewide/sector‐specific issues,number of stakeholdersaffected, and extent ofperformance gapsbetween desiredstandards and actualresultsConsideration of thetopic’s financialmateriality, as well as itseconomic, social andenvironmental impactRelevance of the topic toParliament, the currentgovernment, public sectoragencies and communitygroupsVAGOcontributionPriority andtimingBalance andcoverage ofthe programOur ability to provideunique insights andindependent perspectivesthat add value to theaudited agencyConsideration oftime‐criticaldevelopments relevant tothe proposed audit as wellas our prioritiesBaselineidentificationcriteriaBalance of economy,efficiency, effectivenessand compliance auditsboth across ourperformance auditmandate, as well as acrossthe various portfolios/sectors of governmentConsulting on our work programOnce we have considered, assessed and moderated each topic based on itsmerits, we consult with the Public Accounts and Estimates Committee (PAEC),departments and other proposed agencies. Our consultation is thorough andtransparent, and provides the opportunity for considered feedback at multiplestages.We consult in stages with comprehensive information:10Annual Plan 2018–19 Stage 1—consultation on proposed 2018–19 and 2019–20 audits(topic synopses) and potential 2020–21 audits Stage 2—three‐year proposed work program (audit specifications and topicsynopses).Victorian Auditor‐General’s Office

We thoroughly analyse all the feedback we receive to refine the focus of ouraudits, identify issues with proposed time lines and better understand theimpact of current or proposed reforms on proposed audits. We refine andincorporate changes based on the feedback provided.Follow‐up auditsAs part of our performance audit work program, we are also committed toconducting follow‐up audits. Our follow‐up audits aim to monitor agencies’progress in implementing actions from previous audits, as well as verifying thatactions taken by agencies have effectively addressed our recommendations.To select audits to follow‐up, we undertake a comprehensive follow‐up surveyto assess agencies’ actions on recommendations over a three‐year period—forexample, the 2018–19 survey will focus on outstanding recommendations foraudits tabled in 2014–15, 2015–16 and 2016–17.The issues identified in the initial audit, as well as the risk and materiality of thesubject matter also inform the follow‐up audit topics we select.Finalising our work programThe table inside the front cover sets out the performance audits we intendto undertake over the next three years. This forecast provides us with moreopportunities for early engagement with our stakeholders and allows auditedagencies to prepare for scheduled audits well in advance.We conduct our performance audits in accordance with relevant standardsissued by the Australian Auditing and Assurance Standards Board. Thesestandards cover planning, conduct, evidence, communication, reporting andother elements of performance audits. Additional information about how wedeliver our performance audits can be found in Appendix B.Financial auditsVictorian Auditor‐General’s OfficeOur financial audit program delivers a range of assurance services for publicsector agencies. These include: audit opinions on financial reports and performance statements of publicsector agencies an opinion on the Annual Financial Report of the State of Victoria a review report on the estimated financial statements of the State ofVictoria five reports to Parliament on the results of financial audits a report to Parliament on the outcome and findings of our audit of theAnnual Financial Report of the State of Victoria.Annual Plan 2018–1911

Public Accountsand EstimatesCommitteeThe Audit Act 1994 requires us to seek comments on our draft annual plan fromPAEC. We value PAEC’s input and also seek its suggestions on potential areas ofpublic sector activity that may benefit from audit scrutiny.PAEC has provided useful input into our annual plan, including proposed auditsfor our future audit program and suggestions to improve the scope of particularupcoming audits.Our legislation also requires us to publish in the annual plan any changes to thedraft plan suggested by PAEC that the Auditor‐General does not adopt. We arepleased to report that PAEC had no further suggestions in this planning cycle.12Annual Plan 2018–19Victorian Auditor‐General’s Office

Performance auditwork programThis section sets out our proposed performance auditspecifications for the next three years. In 2018–19, weplan to deliver 22 performance audits along with one totwo follow‐up audits.For each audit listed, we outline the audit specification,which includes our objective for the audit, the issueswe intend to examine, and the agencies we expect to include.Cent

Annual Plan 2018–19 Level 31 / 35 Collins Street Melbourne Vic 3000 T 03 8601 7000 enquiries@audit.vic.gov.au ww

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