Other financial disclosures
We have based our fee model on our legislation and Department of Treasury guidelines. Using this model, we invoice agencies only for financial audits. However, our fees also incorporate a loading to recover one-third of our narrow scope performance audits, the focus of which is on governance and has a strong relevance to financial accountability.
Fees are based on the hours required to undertake each financial audit. Where a contractor conducts the audit on our behalf, we base the fees on the contractor’s fees. The model also assumes:
- full recovery of direct costs including salary, superannuation and training
- full recovery of identified overheads with these costs being spread over all financial audit engagements.
During 2016-17, we continued our ongoing asset replacement program. Capital projects this year included:
- laptop replacement program ($360,000)
- firewall replacement ($136,000)
- upgraded LED digital display screens ($48,000)
- implementation of new HR system ($206,000 – completion of payroll component and $164,000 – timekeeper, reporting, and training and development components).
We are committed to the development of our people and have an extensive program that delivered in excess of 9,800 hours of in-house and external training. As the result of our commitment to professional development
and staff training we are recognised by CPA Australia and Chartered Accountants Australia and New Zealand. More information on our program is outlined in the Learning and Professional Development section (page 18).
During the financial year no compensation claims were recorded. This is the same as in 2015-16 when no compensation claims were recorded.
Contracts with senior officers
At the date of reporting, no senior officers, or firms of which senior officers are members, or entities in which senior officers have substantial interests, had any interests in existing or proposed contracts with OAG other than normal contracts of employment of service.
Under schedule 1, clause 3 of the Auditor General Act 2006, the Auditor General must not, except so far as authorised by law or by resolutions of both Houses of Parliament, hold certain offices, places or positions referred to in the Constitution Acts Amendment Act 1899. The schedule also prohibits the Auditor General from engaging in any paid employment outside the duties of the OAG.
At no time while acting as the Auditor General or since my appointment to that office have I engaged in any paid employment outside the duties of my office. I am also a member of the State Records Commission, as authorised by the State Records Act 2000, section 58n(a).
– Colin Murphy.
Unauthorised use of credit cards
OAG officers hold corporate credit cards where their functions warrant use of this facility. During the financial year there was no use of credit cards for unauthorised purposes.
Other legal requirements
Expenditure on advertising
In accordance with s175ZE of the Electoral Act 1907, OAG incurred the following expenditure in recruitment advertising, conducting surveys and our contribution to the ACAG benchmarking survey. The total expenditure for 2016-17 was $73,229.69.
Expenditure occurred in the following areas (ex-GST):
Disability Access and Inclusion Plan
This year we endorsed our Disability Access and Inclusion Plan (DAIP) 2017-2021. While our products and services are not specifically targeted at people with disability we are committed to ensuring that they, their families and carers have ready access to our services, information and facilities.
Additionally, we are committed to ensuring that people with disability have the same opportunities to obtain and maintain employment with us. We as standard practice, review our recruitment processes to address any barriers to access and inclusion in employment. For employees with existing or emerging disabilities, we work with them and their health professionals to support their work and contribution to OAG.
We report progress of our DAIP to the Disability Services Commission annually. This year we reported on 23 strategies across 7 outcomes, all of which have been implemented, 7 of which rated as highly effective. We also present this information to employees and Executive regularly.
Compliance with public sector standards and ethical codes
Our policies and procedures are designed to meet compliance requirements of public sector standards, public sector code of ethics and public sector standards in human resource management. Our own Code of Conduct specifies appropriate standards of employee behaviour, with direct relevance to our unique role and responsibilities, and our audit employees must also adhere to professional standards required of auditors.
We inform our employees of these standards and requirements on commencement, as part of the induction process; publishing documents on our intranet; and regular information sharing sessions for all employees.
Human Resources provides consultancy services in relation to the public sector human resource standards, particularly supporting recruitment and selection processes, through panel membership and providing advice and guidance. All applicant correspondence includes details on accessing public sector standards, and all recruitment and appointment processes are independently reviewed to ensure compliance.
There were no breaches of standards lodged in the past year.
In compliance with the State Records Act 2000 our Recordkeeping Plan provides an accurate reflection of our recordkeeping systems, disposal programs, policies and procedures. It is currently under review which will be completed in 2017-18. The plan acknowledges our responsibility to ensure all employees are aware of their compliance responsibilities and provided with training in these areas.
In 2016-17, all new staff completed mandatory e-learning courses in Recordkeeping Awareness and attended instructor-led information management systems training. Once a year, we run a specialised graduate training program, educating graduates on their recordkeeping responsibilities and how to use information systems to ensure compliance.
Over the year 752 internal ServiceDesk requests were received and resolved in a timely manner. By using ServiceDesk, we are able to track and report on common issues, and implement changes to systems. We can also provide focused training sessions, for specific user groups or individuals, on issues or emerging topics.
To complement our formal instructor‑led training, employees have access to interactive online multimedia training presentations, video demonstrations and quick reference guidebooks. Our mix of formal, informal and self- guided training packages has proven to be both effective and appreciated by employees. We regularly review training and support programs to ensure compliance with the State Records Act 2000.
We developed a secure document exchange system, OAG Portal, to facilitate the electronic transmittal and delivery of documents and other audit correspondence in a more timely and efficient process. The system has 305 active users from 200 agencies, committees and ministerial offices. We received 160 external ServiceDesk requests on the portal, which we resolved in a timely manner.
We conducted a review and risk assessment of our offsite storage management processes and facilities, resulting in the decision to store all records in a centralised location. We identified and successfully transferred 152 boxes to the location.
Government policy requirements
Occupational safety and health and injury management
Occupational safety and health (OSH) is a priority for us at all times and we are committed to providing and maintaining a safe and healthy work environment. We are fortunate that our employees work in a very low risk environment but we do not take this for granted. All employees receive online OSH training and we have designated and trained OSH safety officers.
All practices comply with our legislative responsibilities under the Occupational Safety and Health Act 1984, Workers’ Compensation and Injury Management Act 1981 and all policy requirements in Western Australia.
We had no OSH incidents this year and maintained our target of 90% of managers trained in their OSH responsibilities.