Victorian Audit Act 1994
The Victorian Audit Act 1994 establishes the legislative framework governing the ongoing role and functions of the Auditor-General. This Act identifies the statutory powers and responsibilities of the Auditor-General. It provides the authority for the Auditor-General to:
- conduct annual financial statement audits of public sector agencies
- undertake performance audits within the public sector which encompass assessments of the economy, efficiency and effectiveness of the management of public resources by the government or individual government agencies
- examine the use of public grants received by both private and public sector organisations
- determine the efficiency, effectiveness and economy of the services or functions that are delivered through contracts with private or not-for-profit providers (associated entities) through ‘follow-the-dollar’ performance audits
- utilise the Victorian Auditor-General's Office as the organisational and resourcing avenue available to the Auditor-General to assist in the discharge of the position's legislative functions
- access a broad range of documents under Section 11 of the Act.
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