It took an "unfortunate fraud" for the Victorian Liberal party to realise most of its finance committees couldn't provide minutes of meetings.
The minutes that did turn up showed meetings didn't contribute to raising money or winning elections, and local members thought they were "unnecessary bureaucracy".
Disgraced former state director Damien Mantach stole more than $1.5 million from the party's coffers before he was caught in 2015, sparking a review of the party's financial records.
The review by Damian Mitsch, found a third of area finance committees didn't have anyone chairing them.
"Most committees couldn't or didn't furnish minutes for meetings," Mr Mitsch's review said.
Mr Mitsch, chair of the area finance liaison standing committee, said the minutes that were handed over showed committees weren't performing their duties.
"Area finance meetings are mostly not significantly contributing to raising money or to winning elections and are considered unnecessary bureaucracy," his report said.
Mr Mitsch's review recommends eliminating the area finance structure in his report, which will be presented at the Victorian Liberal state council on Saturday.
Mr Mantach has pleaded guilty to 44 counts of obtaining a financial advantage by deception and has been remanded in custody and will appear in the Victorian County Court on May 6.
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