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Independent Officers and Oversight Committees the Western Australian Audit Experience

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

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Independent Officers and Oversight Committees the Western Australian Audit Experience

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  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. 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

  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 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

  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@audit.wa.gov.au

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