Full description Background
The Office of the Auditor-General for the Colony of Victoria was established with separation from New South Wales in 1851. With the abolition of the imprest system in 1855 the role of the Auditor-General was clearly delineated from that of the Treasurer (VRG 23). In 1857 the position of the Auditor-General was abolished and replaced by three Commissioners of Audit. The Audit Act 1901 re-established the Auditor-General. Administrative support for the Auditor-General was provided by the Audit Office and later by the Office of the Auditor-General, located administratively within the Chief Secretary's portfolio (VRG 26) from 1860 to 1936 and subsequently in the Premier's portfolio (VRG 50).
As at 2001 the Auditor-General of Victoria is an independent Officer of the Parliament, appointed under legislation to examine the management of resources within the public sector. The Auditor -General is not subject to control or direction by the Parliament or the Government. The Auditor -General undertakes a wide range of financial and performance audits.
The Auditor-General's Office undertakes audits of:
Parliament
The States financial statements
Departments and independent budget sector agencies
Public bodies such as government business undertakings, commissions and committees of management
Municipal councils and libraries
Educational institutions including universities
Public hospitals and ambulance services
Superannuation funds
Companies and joint ventures
Regional waste management groups
Cemetery trusts and
Water Authorities
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