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 [email protected]
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