1. Colin Murphy Auditor General for Western Australia
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

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 Website