Auditor-General of New South Wales

Last updated

Auditor-General of New South Wales
Incumbent
Bola Oyetunji
since April 2024
AppointerThe governor of New South Wales
Term length Appointed for a term of 8 years, and is ineligible for reappointment
Formation1824

The auditor-general of New South Wales helps the Parliament of New South Wales hold government accountable for its use of public resources.

Contents

The auditor-general is responsible for audits of NSW Government agencies, [1] universities, [2] and NSW local government, and also provides certain assurance services for Commonwealth grants and payments to the State under Commonwealth legislation. The auditor-general is the head of the Audit Office of New South Wales (AONSW), a statutory authority and integrity agency established under the Government Sector Audit Act 1983 [3] to conduct audits for the auditor-general.

The auditor-general is independent of the Government, and is accountable to the Parliament of New South Wales and regularly reports on the audits. Parliament promotes independence by ensuring the auditor-general and AONSW are not compromised in their roles by:

The Legislative Assembly Public Accounts Committee reviews the appointment of the auditor-general, prior to the official appointment by the governor of New South Wales. [4]

Audit Office of New South Wales

Audit Office of New South Wales Audit Office of New South Wales logo.jpg
Audit Office of New South Wales

The vision of the Audit Office of New South Wales is Our insights inform and challenge government to improve outcomes for citizens. [5] AONSW is headquartered in the Darling Park office precinct in the Sydney central business district, and is a short walk from Town Hall station.

AONSW comprises four branches: [6]

Financial Audit and Performance Audit

The Financial Audit and Performance Audit branches conduct financial and performance audits, principally under the Public Finance and Audit Act 1983 [7] and the Corporations Act 2001, [8] and examines allegations of serious and substantial waste of public money under the Public Interest Disclosures Act 1994. [9] In 2016, the Local Government Act 1993 [10] expanded the auditor-general's mandate to include financial and performance auditing of NSW local government.

In 2016-17, AONSW completed 426 financial audits of NSW Government agencies and NSW universities, as well as seventeen performance audits. [11] In 2017-18, this increased to 550 financial audits of NSW Government agencies, NSW universities and NSW local councils, and nineteen performance audits, [12] as a result of the mandate to audit NSW local government. The full list of the financial audits and performance audits are included in Appendix Two and Appendix Five of the 2017-18 Annual Report.

Some of the key NSW agencies audited include:

Office of the Auditor-General

The Office of the Auditor-General is responsible for audit quality and compliance with Australian Auditing Standards, and incorporates the Professional Service Branch responsible for governance matters and disclosures. It has developed a corporate governance model for the NSW public sector, the Governance Lighthouse, [13] reflecting the eight core Australian Securities Exchange (ASX) Corporate Governance Principles across seventeen major points of good governance. The Governance Lighthouse provides practical advice and resources on implementing successful governance in the public sector.

Corporate Services

Corporate Services supports the service delivery branches of AONSW and comprises back-office functions including:

Legislative Assembly Public Accounts Committee (PAC)

The auditor-general and the Audit Office of New South Wales work closely with Legislative Assembly Public Accounts Committee. The committee was first established in 1902 to scrutinise the actions of the executive branch of government on behalf of the Legislative Assembly.

The Public Accounts Committee has responsibilities under Part 4 of the Public Finance and Audit Act 1983 to inquire into and report on activities of government that are reported in the Total State Sector Accounts and the accounts of the State's authorities. [14] A key part of committee activity is following up aspects of the Auditor-General's Reports to Parliament. The committee may also receive referrals from ministers, the Legislative Assembly and the auditor-general to undertake inquiries. The committee may also recommend improvements to the efficiency and effectiveness of government activities. [15]

History

For more than 185 years, the Audit Office of New South Wales has been assisting the Parliament of New South Wales hold government accountable for its use of public resources. This is done by reporting directly to Parliament on audits of government financial reports and performance. [16]

List of auditors-general of New South Wales

The following individuals have served as auditors-general of New South Wales. [19]

OrderAuditor-GeneralTerm startTerm endTime in office
1 William Lithgow 8 November 182430 April 185227 years, 174 days
2 Francis Merewether 185218563–4 years
3 Bob Nichols 6 June 185625 August 185680 days
4 Terence Murray 26 August 185617 September 185622 days
5 William Mayne 185618647–8 years
6 Christopher Rolleston 1864188318–19 years
7Edward Rennie1883190319–20 years
Auditor-General's independence from parliament and government established in 1902
8John Vernon1903191511–12 years
9Frederick Coglan1915192812–13 years
10John Spence1928194213–14 years
11Edmund Swift194219496–7 years
12William Campbell1950196312–13 years
13William Mathieson196319673–4 years
14Victor Cohen196719680–1 years
15Daniel Fairlie196819778–9 years
16William Henry197719802–3 years
17Jack O'Donnell198019854–5 years
18Kenneth Robson198519926–7 years
19Anthony Harris199219996–7 years
20Robert Sendt199920066–7 years
21Peter Achterstraat200620136–7 years
22Grant Hehir201320151–2 years
23Margaret Crawford201620248–9 years
24 Bola Oyetunji 2024current0–1 years

References

  1. ↑ Public Sector: Principal Departments and Other Bodies NSW Archived March 21, 2012, at the Wayback Machine
  2. ↑ Charles Sturt University, Macquarie University, Southern Cross University, University of New England, University of New South Wales, University of Newcastle, University of Technology, Sydney, University of Western Sydney, University of Wollongong
  3. ↑ Government Sector Audit Act 1983
  4. ↑ NSW Premier media release
  5. ↑ "Who we are". Audit Office of New South Wales. 2019. Retrieved 6 July 2019.
  6. ↑ "Our structure". Audit Office of New South Wales. 2019. Retrieved 6 July 2019.
  7. ↑ Public Finance and Audit Act 1983
  8. ↑ Corporations Act 2001
  9. ↑ Public Interest Disclosures Act 1994
  10. ↑ Local Government Act 1993
  11. ↑ "Annual Report 2016/17". Audit Office of New South Wales. 2019. Retrieved 6 July 2019.
  12. ↑ "Annual Report 2018/18". Audit Office of New South Wales. 2019. Retrieved 6 July 2019.
  13. ↑ "Governance lighthouse". Audit Office of New South Wales. 2019. Retrieved 6 July 2019.
  14. ↑ Public Finance and Audit Act 1983
  15. ↑ Public Accounts Committee, NSW Legislature Archived March 24, 2012, at the Wayback Machine
  16. ↑ "Our history". Audit Office of New South Wales. 2017.
  17. ↑ Horton, Allan (1967). "Lithgow, William (1784–1864)". Australian Dictionary of Biography . Canberra: National Centre of Biography, Australian National University. ISBN   978-0-522-84459-7. ISSN   1833-7538. OCLC   70677943.
  18. ↑ "The Legislative Assembly". The Empire . 9 August 1856. p. 5. Retrieved 19 November 2020– via Trove.
  19. ↑ "Our history". Audit Office of New South Wales. 2019. Retrieved 6 July 2019.
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