Independent Officers and Oversight Committees the 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

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 5

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) 6

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 7

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 8

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 9

Conclusion Strong relationship Complementary roles Committees add value to the work of the AG Effective oversight and scrutiny is critical – and welcome 10

Thank you Colin Murphy Auditor General for Western Australia Perth BC, PO Box 8489, Perth Website 11