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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 - PowerPoint PPT Presentation
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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
3
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
4
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 [email protected]
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