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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. If an audit relates specifically to State or local government, this has been indicated in brackets. Some of these audits were originally scheduled for tabling in Parliament across the first 2 quarters of 2020. However, recognising the demands placed on some entities as part of the State’s response to the COVID-19 pandemic, we have placed some audits on hold, modified the scope or reporting processes of some, and pushed back the expected tabling date on some others. Click on the respective audits for further details.

In 2015, we tabled the report Delivering Essential Services to Remote Aboriginal Communities. The audit assessed the then Department of Housing’s delivery of power, water and wastewater services to 84 remote Aboriginal communities under the Remote Area Essential Services Program (RAESP). We concluded that the quality of drinking water in remote communities often fell short of Australian standards and testing of wastewater systems was irregular or incomplete. We also found that services were not well coordinated, resulting in missed opportunities to reduce costs, and that communities’ eligibility for services was not regularly reviewed.

Since 2016, WA has had sole responsibility for provision of essential services in remote Aboriginal communities following the Commonwealth’s decision to end its support. The RAESP has been rebranded as the Remote Essential and Municipal Services (REMS) Program and extended to 143 communities, with the Department of Communities having overall responsibility.

The objective of this follow-up audit is to assess the progress made by the Department of Communities towards effectively meeting its responsibilities to deliver services to remote Aboriginal communities since our 2015 report.

We will focus on the following criterion:

Has the Department of Communities implemented changes that effectively address the findings in our 2015 report?

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

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The objective of this audit is to assess whether the Department of Local Government, Sport and Cultural Industries effectively regulates and supports local government entities.

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

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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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This report will summarise the results of our annual audits of local government entities’ annual financial reports, and their compliance with applicable legislation for the financial year ending 30 June 2020.

We plan to table this audit by May 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 second 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 second 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 second 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 June 2020, the State Government announced a range of stimulus measures to support business and the public and to help the financial and social recovery from the COVID-19 pandemic.

The audit objective is to perform early interim audit work on these transactions for the 2020-21 audit and give Parliament timely information about the outcomes.

The criteria are:

  1. Have stimulus opportunities been appropriately communicated to potential recipients?
  2. Were benefits distributed in accordance with relevant legislation and guidelines, in a timely manner:
    • to eligible recipients
    • correct amount
    • appropriately approved
    • within the specified period.

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 area:

  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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All State and local government entities in Western Australia are required to prepare annual reports including financial statements. A financial report is the primary mechanism by which management or the accountable authority of an entity discharges its accountability to the users of the reported financial information. Timely finalisation of the financial statements with an unmodified auditor’s report is an important indicator of an entity’s financial management performance. Sound financial management fosters confidence in the entity on the part of ministers, Parliament, councillors and other stakeholders. This guide will promote better practice principles for financial statement preparation for the WA public sector.

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 4 public universities, their subsidiaries and the 5 TAFEs for the 31 December 2020 reporting year. The report also contains the results of a small number of other annual audits.

We plan to table this audit by May 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 ensure subcontractors working on government construction projects are appropriately paid.

We will focus on the following criteria:

  1. State entities have effective policies, processes, and controls to ensure sub-contractors working on government construction projects are paid and apply them consistently.
  2. State entities monitor whether their controls to protect sub-contractor payments are effective and implement improvement opportunities where needed.

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

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