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Allen + Clarke undertook a comprehensive performance audit of the Victorian Auditor-General's Office (VAGO), giving Parliament confidence that it operates independently, effectively, economically and efficiently. Our work revealed practical ways to enhance VAGO's independence procedures, strengthen stakeholder relationships, and improve quality controls.
Our evidence-based approach included:
Every four years, Victoria's Public Accounts and Estimates Committee (PAEC) requires an independent assessment of VAGO's performance.
With VAGO playing such a crucial role in Victoria's governance system, our audit needed to be both rigorous and constructive. We assessed nine key operational areas – from independence protocols to organisational culture – to provide a complete picture of VAGO's effectiveness.
We brought specialist expertise in governance, audit frameworks, and organisational assessment to evaluate VAGO across multiple dimensions. Our understanding of both technical audit standards and public sector operations helped us provide actionable insights and recommendations.
Our five-phase approach included:
Planning a tailored assessment aligned with PAEC's requirements.
Evaluating how well VAGO achieved its strategic goals.
Reviewing VAGO's scrutiny of public sector agencies.
Analysing VAGO's financial audit function and quality controls.
Creating a cohesive assessment of overall performance.
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Our analysis revealed VAGO operates with solid independence principles, though its application of the principals was not uniformly applied. The performance audit methodology delivered by VAGO is sound but needs more consistent implementation. We also found engagement with key stakeholders varies across sectors, resulting in differing experiences for government agencies.
The audit confirmed VAGO complies with legislation and fulfils its mandate effectively. Our recommendations provide a clear roadmap for enhancing operations in key areas, ultimately strengthening public sector accountability in Victoria.
As VAGO implements these improvements, Victorian agencies will benefit from more consistent audit approaches, clearer engagement protocols, and more targeted recommendations – reinforcing VAGO's crucial role in driving public sector effectiveness.