Timely Payment of Suppliers

Report 10: 21 June, 2017


Western Australian government agencies spend billions of dollars on goods and services each year, most purchased from local suppliers. Agencies have a responsibility to pay for goods and services in … Read more →


Overall, we found that the agencies in this audit were more timely in paying suppliers within 30 days than the agencies in our similar audit of 2014. Approximately 8% of … Read more →

What we did

The focus of this audit was to assess whether agencies are paying suppliers on a timely basis in accordance with the requirements and principles of TI 323. We assessed the … Read more →

What did we find?

We rated only the Small Business Development Corporation as ‘good’ across both lines of inquiry, a significant improvement on their performance in our 2014 audit. Table 1 is a summary … Read more →


All agencies should: have policies that clearly require payment of invoices within 30 days of receiving the invoice, or the receipt of goods and services (whichever is later) as specified … Read more →

Agency responses

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Agencies in our sample generally accepted the recommendations and confirmed that where relevant, they have either amended policies and administrative systems or will improve practices for managing timely payments. Department … Read more →

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