Independent Officers and Oversight Committees the Western Australian Audit Experience

Independent Officers and Oversight Committeesthe Western Australian

Audit Experience Colin Murphy

Auditor General for Western Australia

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Session Overview

• Oversight Concepts

• Relationship between Parliamentary Committees and the Auditor General

• Auditor General Act

• Confidential information

• Who audits the Auditor General

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 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 community8

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 youColin Murphy

Auditor General for Western Australia

Perth BC, PO Box 8489, Perth 6849

6557 7500

Website www.audit.wa.gov.au

Email info@audit.wa.gov.au

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