Colin Murphy Auditor General for Western Australia 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 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

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

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

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)

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

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

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

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

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