Page 2322 - Week 06 - Thursday, 10 May 2012
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requirement that where incapacity is the reason for suspension or removal, the incapacity must prevent the Auditor-General from performing the inherent requirements of the job. This meets anti-discrimination standards.
Clause 12 of the bill also introduces a new requirement that the Auditor-General must have regard to professional standards and practices in carrying out the role’s functions. This new section is framed to ensure that it is clear that the Auditor-General still retains complete discretion and independence.
Clause 13 introduces another new section to provide for joint or collaborative audits with the other Australian auditors-general. This is a result of discussions between auditors-general on the advantages of having a concurrent audit across all jurisdictions on key national issues.
Clause 18 introduces a new concept of an annual performance audit program. This supports subsequent provisions in this clause that require the Auditor-General to consult the public accounts committee, each member of the Legislative Assembly, the Head of Service and anyone else the Auditor-General considers appropriate. The clause also requires that the program be placed on the Auditor-General’s website.
Clause 19 introduces the new power for the Auditor-General to audit non-government entities in certain circumstances. This implements the public accounts committee’s recommendation to expressly authorise Auditor-General audits of outsourced government activities. The government agreed to this recommendation in principle. The government’s response to the inquiry commented that there are already non-legislative measures to require government entities to account for government funding. Because of this, the government’s view is that the new powers should serve as a last resort when existing acquittal or internal audits have not resolved the issue. This approach is built into the new provisions.
The new power to track government funding is framed so that the scope of the proposed performance audit can be exercised only in relation to the government funding or other property provided to a non-government entity. The exercise of the power should reflect the extent of risk. It should not create excessive cost or unreasonable burdens for private sector or community partners and stakeholders. The audit powers are also more restrictive than those applying within government in that while the Auditor-General may use existing powers to require production of documents and take evidence under oath for these audits, the power to access premises without consent is not extended.
The trigger for these non-government entity audits is a referral by either the public accounts committee or the minister with responsibility for the act, reflecting other provisions that give the Auditor-General complete discretion in deciding which audits to conduct and in managing relative priorities within an annual audit program. The Auditor-General will then decide whether to undertake the audit.
A number of prerequisites are included in clause 19. These are: the usual acquittal processes for property provided to a non-public sector entity have been exhausted, there are no other mechanisms reasonably available and failure to conduct the audit
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