Independent Officers and Oversight Committees the Western Australian Audit Experience

1
Independent Officers and Oversight Committeesthe
Western Australian Audit Experience

• Colin Murphy
• Auditor General for Western Australia

2
Session Overview

• Oversight Concepts
• Relationship between Parliamentary Committees and
  the Auditor General
• Auditor General Act
• Confidential information
• Who audits the Auditor General

3
Oversight

• Scrutiny of expenditure of public moneys
• Complementary roles of Public Accounts Committee
  and Auditor General
• Accountability of the Auditor General to the
  Parliament

4
OAGs 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

5
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

6
Auditor General Act

• Commission on Government
• New Auditor General Act 2006
• Expanded powers and authority
• Independence
• Access to confidential information
• Relationship with Parliament
• Joint Standing Committee on Audit (JSCA)

7
Confidential Information

• Strengthened confidentiality provisions
• Opinion on Ministers 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

8
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

9
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

10
Conclusion

• Strong relationship
• Complementary roles
• Committees add value to the work of the AG
• Effective oversight and scrutiny is critical
  and welcome

11
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 info_at_audit.wa.gov.au