VPRS 18553 State Finances and Financial Audit Reports to Parliament

This series consists of financial audit reports to Parliament, either on the financial position of the State of Victoria or of other public sector entities. The records provide assurance that the financial statements of the government present fairly for the year in accordance with relevant financial reporting frameworks and standards. These records contain an audit summary, a financial report, result and an opinion statement.   The history of the reporting and precisely when reports began to be produced is subject to further research. It has been assumed reporting in some form commenced with the establishment of the Officer of the Auditor-General in 1851. The legislative basis governing production of the reports is also subject to further research.