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We have commenced the below audits and are currently finalising our forward audit plan, giving consideration to the current demands on entities responding to the COVID-19 pandemic.

Commenced

We are in the planning, field work or report writing stages of these audits. Where an audit relates specifically to State or local government, we have indicated this in brackets. Our program continues to work around the competing demands and availability of entities as they respond to the COVID-19 pandemic and related lockdowns. As a result, we have at various times placed some audits on hold, modified the scope and reporting processes of some, and pushed back the expected tabling date on some others. Click on the respective audits for further details.

State government entities are responsible for maintaining their building assets. Many entities rely on support from the Department of Finance’s Building Management and Works (BMW) unit to organise maintenance for them. The maintenance work BMW organises through contractors is worth well over $100 million per year.

Our Forensic Audit business unit is supporting the audit by conducting analytics using data sets from a number of sources including the audited entities. To identify irregularities we will consider undertaking data analytics using publicly available and other data as part of our ongoing audit program.

The objective of the audit is to determine whether the Department of Finance (Finance) effectively manages its contracted out maintenance of buildings.

We will focus on the following criteria:

  1. Does Finance have sound administrative and management arrangements in place to support its contracted out maintenance?
  2. Does Finance ensure its contracted out maintenance services represent value for money?

We plan to table this audit in the second quarter of 2021.

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The objective of this audit is to determine if local government entities are effectively managing cyber security.

We will focus on the following criterion:

  • Do local government entities appropriately respond to cyber threats?
  • Do local government entities have effective security awareness programs for staff?

We plan to table this audit in the third quarter of 2021.

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The Department of Transport (DoT) is responsible for coordinating the development and implementation of the Western Australia Bicycle Network Plan. Local government entities (LG entities) are responsible for the design, installation and maintenance of most recreational shared paths and on-road cycling infrastructure within their LG areas.

The objective of the audit is to assess the effectiveness of LG entities in improving the Perth and Peel cycling network and follow-up recommendations from our 2015 performance audit Safe and Viable Cycling in the Perth Metropolitan Area.

The criteria are:

  • Has DoT worked to improve cycling infrastructure and support to LG entities to make it a viable mode of transport in the Perth and Peel regions?
  • Have LG entities provided well-connected and safe cycling facilities for their communities?

We plan to table this audit in the third quarter of 2021.

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The Water Corporation is the State’s largest public water services provider. In 2019/20 it supplied 375 billion litres of water to 1.3 million homes and businesses through a water pipe network totalling 34,842 kilometres.

Our 2014 audit found there were gaps in the information held by the Corporation to enable it to make sound water pipe repair and replacement decisions. Although the rate of known leaks and bursts was generally low, 12% of the water sourced was lost in the network. In this audit we are interested in understanding whether the Corporation knows the condition of its water pipes and can make sound decisions when to repair and/or replace them.

The objective of the audit is to assess whether Water Corporation has effectively addressed the findings in 2014 report Water Corporation: Management of Water Pipes.

The criteria are:

  • Does Water Corporation have complete, current and accurate information needed to inform pipe maintenance and replacement decisions?
  • Does Water Corporation apply a consistent, transparent and documented approach to prioritise water pipes for maintenance and/or replacement?
  • Does Water Corporation monitor and review the performance of the water pipe maintenance and replacement program?

We plan to table this audit in the third quarter of 2021.

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The number of prisoners in WA is increasing, and the majority have poor literacy and numeracy. Issues with literacy and numeracy can limit a prisoners’ access to rehabilitation programs, reduce program effectiveness and potentially delay parole. It can be a barrier to successfully transitioning out of prison and contribute to recidivism. When people are in prison the State has an opportunity to improve these skills.

This audit will assess how effectively the Department of Justice addresses the literacy and numeracy needs of adult prisoners.

The criteria are:

  1. Are prisoners’ literacy and numeracy needs understood?
  2. Do literacy and numeracy programs address identified needs?

We plan to table this audit in the third quarter of 2021.

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On 27 May 2020, the State Government announced temporary changes to the procurement requirements for State government entities which take effect from 2 June 2020 until 31 December 2020. This was in response to the COVID-19 pandemic and has the aim of maximising contracting opportunities for local businesses and supporting economic recovery following the COVID-19 pandemic.

The audit objective is to assess whether sampled entities are appropriately applying the temporary revised procurement policy requirements.

The criteria are:

  1. Do entities have appropriate policies and procedures in place to ensure that the temporary requirements are appropriately implemented?
  2. For new purchases or contracts with suppliers entered into during the audit period, are purchases made in compliance with the temporary requirements?
  3. Are entities adequately controlling contract extensions with local businesses?

We plan to table this audit in the second quarter of 2021.

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Over the period March to 15 July 2020, the State Government announced a range of stimulus measures to support business, the public, and the State’s financial and social recovery from the COVID-19 pandemic.

The objective is to assess if entities effectively implemented a selection of COVID stimulus initiatives and provide Parliament with information about the outcomes.

The scope will include a selection of initiatives announced up to 15 July 2020 and provide information on the benefits to beneficiaries up to the end of March 2021.

We plan to table this audit in the second quarter of 2021.

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When a staff member exits an organisation there are key actions that entities must complete to ensure that risks to security, asset and financial loss are minimised. At a minimum entities must ensure that:

  • the exiting individual’s entitlements are accurately finalised
  • all assets are returned and accounted for
  • access to information systems, premises and confidential information is cancelled immediately.

The objective of the audit is to assess whether entities effectively and efficiently manage the exit of staff from their organisation to minimise security, asset and financial risks.

The criteria are:

  1. Do entities minimise the risk of financial, information and asset loss by effectively implementing staff exit controls?
  2. Do entities conduct and consider exit interviews as part of the staff exit process?

We plan to table this audit in the second quarter of 2021. 

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This report will summarise the results of our annual audits of the State government entities mainly for the year ended 30 June 2021.

We plan to table this audit by November 2021.

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In 2016, we tabled the Payment of Construction Subcontractors – Perth Children’s Hospital Project (PCH audit) and the Assessment of Progress to Improve Payment Security for Government Construction Subcontractors audit reports. Both audits were in response to concerns raised by Parliament about the security of payments to subcontractors.

The PCH audit considered whether the Department of Treasury exercised appropriate oversight over payments made by the Perth Children’s Hospital contractor to its subcontractors in accordance with contract terms. It found that Treasury complied with contract terms but that this would not ensure that Treasury was fully informed about payment disputes, or that the contractor provided reliable information.

The second audit assessed actions taken by the Departments of Finance, Treasury, and Housing and Works, in response to recommendations by the Small Business Development Corporation (SBDC) to improve the security of payments for subcontractors. The audit found there had been substantial progress towards implementing the SBDC recommendations, but Treasury and Housing and Works needed to improve their pre-award assessments of financial capacity and strategies to mitigate the risk of contractors not completing work.

The objective of this follow-on audit is to assess whether State government entities have effective controls in place to ensure timely payments to subcontractors working on government construction projects.

We will focus on the following criteria:

  1. State entities have effective policies and processes to protect subcontractor payments and apply them consistently.
  2. State entities monitor whether their policies and processes are effective and implement improvement opportunities where needed.

We plan to table this audit in the fourth quarter of 2021.

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The objective of this audit is to examine the controls over contact tracing system to ensure the integrity and confidentiality of system and captured information.

We plan to table this audit in the third quarter of 2021.

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On 8 May 2020, the Minister for Local Government outlined changes to the Local Government Act 1995 via the Local Government (COVID-19 Response) Order 2020. This included measures to assist ratepayers adversely impacted by the COVID-19 pandemic.

The Order recognised that local government (LG) entities are best placed to assess if ratepayers are in financial hardship and encouraged all LG entities to adopt a financial hardship policy. It also included caps on interest charged for late and instalment payments on rates.

The objective of this audit is to assess if LG entities provide effective financial hardship support to assist ratepayers impacted by COVID-19.

Our criteria are:

  1. Do sampled LG entities have an effective financial hardship policy?
  2. Do sampled LG entities process applications for financial hardship effectively?

Planning work is currently underway with a target tabling date yet to be determined.

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