Transcript Independent Officers and Oversight Committees The WA Audit

Independent Officers and
Oversight Committees
the Western Australian
Audit Experience
Colin Murphy
Auditor General for Western Australia
Session Overview
• Oversight Concepts
• Relationship between Parliamentary
Committees and the Auditor General
• Auditor General Act
• Confidential information
• Who audits the Auditor General
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Oversight
• Scrutiny of expenditure of public moneys
 Complementary roles of Public Accounts
Committee and Auditor General
• Accountability of the Auditor General to
the Parliament
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OAG’s Historical Relationships with
Parliament
• Strong relationship with Parliament
• Establishment of
 Public Accounts Committee (PAC) 1971
 Estimates and Financial Operations
Committee (EFOC) 1989
• Statement of Understanding (PAC) 1996
 Enhance accountability
 Improve communication and coordination
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Statement of Understanding - PAC
• Periodic meetings
• Report briefings
• Review of Auditor General reports
 Increased visibility and impact of reports
 Incentive to agencies to take action
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Auditor General Act
• Commission on Government
• New Auditor General Act 2006
• Expanded powers and authority
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
Independence
Access to confidential information
Relationship with Parliament
Joint Standing Committee on Audit (JSCA)
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Confidential Information
• Strengthened confidentiality provisions
• Opinion on Minister’s decision not to
provide information
• PAC, EFOC and JSCA exempt
• Public Administration Committee
 Interpretation of sections:
 23 Provision of advice or information
 46 Information confidential
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Current Relationships with
Parliament
• Strong relationships with Parliament and
committees
• Significant cooperation and information
sharing
• Relationship is complementary and
independence is recognised
• Improved outcome for the community
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Who Audits the Auditor General
• Wide powers require accountability
• Oversight by PAC review of reports
• Performance and legislative review by
JSCA
• Audit practice review requires a suitably
qualified reviewer
• Auditors General welcome independent
assessments
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Conclusion
• Strong relationship
• Complementary roles
• Committees add value to the work of the
AG
• Effective oversight and scrutiny is critical –
and welcome
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Thank you
Colin Murphy
Auditor General for Western Australia
Perth BC, PO Box 8489, Perth 6849
6557 7500
Website www.audit.wa.gov.au
Email [email protected]
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