What we do
The purpose of the Office of the Auditor General is to support the Auditor General. The Office comprises three operational and two non-operational business units.
The operational units develop our key products, which are audits of agencies that culminate in audit reports to Parliament (page 40). The two non-operational units provide corporate support and technical and audit quality support.
We outline the roles of each of these units further on page 16.
The Auditor General for Western Australia
Mr Colin Murphy, is a statutory officer with responsibility for auditing the state public sector. The Governor, in accordance with the Auditor General Act 2006 appointed Mr Murphy as Auditor General for a non- renewable term of 10 years in June 2007.
The Auditor General reports directly to Parliament and ultimately the people of Western Australia rather than to government. Subject to the Act and other written laws, Mr Murphy has complete discretion in the performance of his functions.
This independence and freedom from pressure, influence or interference is the cornerstone of public sector audit.
Auditor General’s responsibilities
The Auditor General is responsible for:
- auditing the Annual Report on State Finances
- conducting and issuing audit opinions on financial statements, controls and key performance indicators for departments, statutory authorities, tertiary institutions and on financial statements of corporatised entities
- issuing audit certifications
- conducting performance audits of the efficiency and effectiveness of agency operations as well as compliance audits of legislation and policies, information systems audits and special investigations
- reporting the results of audits to Parliament in an objective, competent and timely manner.
Details of the audits we completed in 2014-15 are included in the operational performance section of this report, from page 27.
How we contribute to government goals
Government has a set of five goals, which agencies are required to consider when delivering services and outcomes. These are; results- based service delivery, financial and economic responsibility, social and environmental responsibility, stronger focus on the regions and state building – major projects.
The work of the Auditor General assists Parliament to determine if agencies are achieving these goals. Our audit reports provide assurance about the efficient and effective delivery of services and the responsible management of the state’s finances. Our desired outcome reflects this:
Importantly, we hold ourselves to account and have a suite of governance controls and checks in place to uphold our commitment to financial responsibility, transparency and accountability – see further details in the Governance section of our report from page 70.
Enabling legislation
The Governor appoints the Auditor General under the Auditor General Act 2006. The Office of the Auditor General is a department of the public service under the Public Sector Management Act 1994.
As the Accountable Authority, the Auditor General must discharge responsibilities under the Financial Management Act 2006.
Key legislation for the Office
We have processes and controls in place to ensure that we comply with all State and Commonwealth legislation and regulations which impact our activities, including laws affecting agencies and activities subject to audit by the Auditor General.
The following laws have a direct impact on the operations of our Office:
- Auditor General Act 2006
- Disability Services Act 1993
- Equal Opportunity Act 1984
- Financial Management Act 2006
- Freedom of Information Act 1992
- Industrial Relations Act 1979
- Minimum Conditions of Employment Act 1993
- Occupational Safety and Health Act 1984
- Public Interest Disclosure Act 2003
- Public Sector Management Act 1994
- Salaries and Allowances Act 1975
- State Records Act 2000
- State Supply Commission Act 1991
- Workers’ Compensation and Injury Management Act 1981.
Organisational structure
The Office of the Auditor General has five business units.
Our strategic direction
Strategic planning
Our five-year strategic plan provides a clear set of objectives and initiatives that provide a shared direction and goals.
We have incorporated our strategic plan into all our business operations, including the operational plans of our business units, our Quality Assurance Plan (page 77), Workforce Development Plan (page 55), Internal Audit Plan (page 72) and Information and Communication Technology Strategic Plan (page 65).
The Executive Management Group conducts three strategic planning meetings per year to track progress against our stated objectives. These meetings allow us to measure our performance, set goals for the next period and to assess and adjust our initiatives to ensure that we meet the overall direction of the Office.
Appendix 1 shows a summary of our five-year strategic plan, which acts as a report card on our progress to date.
Key result areas
Our key result areas are buckets of activities that have clear accountabilities and outcomes against which we regularly measure and report on our performance. We communicate our progress and achievements against the four key result areas with the relevant objectives, initiatives, measures and targets.
Office corporate governance
Our corporate governance underpins our strategic plan and includes key activities we use to plan, direct, control and monitor key aspects of our business. We have included detailed information about our corporate governance from page 70.
Looking forward – new strategic plan
Our current five-year strategic plan ends in December 2015. Recently, we started developing a new plan through facilitated sessions involving our Executive and middle and senior managers, and engagement with other employees at Office meetings. We have already agreed on our Vision, Mission and Values, as reflected in this report. We expect our new plan to be in place, with the support and buy-in of our employees, by the end of 2015.