• About the OAG

    Caroline Spencer is Western Australia’s 19th Auditor General. Her Office is responsible for auditing the Western Australian public sector. Appointed by the Governor, the Auditor General reports directly to Parliament and ultimately the people of Western Australia. The Auditor General operates independently of government. This independence is the cornerstone of public sector audit in the Westminster system of government. The purpose of the Office of the Auditor General is: Serving the public interest.

  • Park

    Local government audit

    The auditing of the 139 local governments and 9 regional councils is one of the biggest changes to our mandate since the role was established in 1829. It represents about an 80% increase in entities we audit. We will conduct our expanded mandate in a manner consistent with our current role to provide a consultative and highly professional audit service to local government.

  • Transparency Report

    We are committed to openness and transparency in how we operate and in our communication with Parliament, agencies and the public. Our Transparency Report explains how we set our strategy and manage our business to deliver consistently high quality and efficient audits. The report covers key processes that help give assurance about our commitment to quality.

  • Our work matters. Will yours?

    In the last 12 months we have; completed financial audits on over $221 billion worth of assets, uncovered security risks that could have exposed thousands of personal records to hackers and travelled the state tracking the expenditure of $748 million worth of royalties for regions funding.

    The work we do matters to over 2.2 million people living in Western Australia and you can be part of it.

    Check out our careers page for information on our graduate program, current vacancies and other opportunities.

  • Work in progress

    We have a quite a number of audits on the go at any one time – take a look!

    Our work needs to be relevant and of interest to Parliament, the public sector and just as importantly, the WA community… If you have an audit topic idea, or you would like to provide some information on one of our current audits please send us the details and have your say.

View all Reports

Recent Reports

For Agencies

Good to know

Download our best practice agency criteria 2018.

Need to know

Minimum requirements to enable the audit of the Financial Statements to commence.

Need to have

Management representation letter - State Agencies

Handy to have

Initial Receipt of Financial Statements for Departments Checklist

Handy to have

Initial Receipt of Financial Statements for Statutory Authorities Checklist