Английская Википедия:Auditor-General of New South Wales

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Шаблон:Short description Шаблон:Use Australian English Шаблон:Infobox political post

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

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 Public Finance and 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:

  • providing that only Parliament, and not the executive government, can remove an auditor-general
  • mandating the auditor-general as auditor of public sector agencies
  • precluding the auditor-general from providing non-audit and assurance services

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

Файл: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]

  • Office of the Auditor-General
  • Financial Audit
  • Performance Audit
  • Corporate Services

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:

  • Finance
  • Communications and Business Support
  • Information Technology Support
  • Human Resources and Payroll
  • Learning and Development

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]

Order Auditor-General Term start Term end Time in office
Шаблон:Nts William Lithgow Шаблон:Start date Шаблон:End date Шаблон:Age in years and days
Шаблон:Nts Francis Merewether 1852 1856 Шаблон:Age in years years
Шаблон:Nts Bob Nichols 6 June 1856 25 August 1856 Шаблон:Ayd
Шаблон:Nts Terence Murray 26 August 1856 17 September 1856 Шаблон:Ayd
Шаблон:Nts William Mayne 1856 1864 Шаблон:Age in years years
Шаблон:Nts Christopher Rolleston 1864 1883 Шаблон:Age in years years
Шаблон:Nts Edward Rennie 1883 1903 Шаблон:Age in years years
Auditor-General's independence from parliament and government established in 1902
Шаблон:Nts John Vernon 1903 1915 Шаблон:Age in years years
Шаблон:Nts Frederick Coglan 1915 1928 Шаблон:Age in years years
Шаблон:Nts John Spence 1928 1942 Шаблон:Age in years years
Шаблон:Nts Edmund Swift 1942 1949 Шаблон:Age in years years
Шаблон:Nts William Campbell 1950 1963 Шаблон:Age in years years
Шаблон:Nts William Mathieson 1963 1967 Шаблон:Age in years years
Шаблон:Nts Victor Cohen 1967 1968 Шаблон:Age in years years
Шаблон:Nts Daniel Fairlie 1968 1977 Шаблон:Age in years years
Шаблон:Nts William Henry 1977 1980 Шаблон:Age in years years
Шаблон:Nts Jack O'Donnell 1980 1985 Шаблон:Age in years years
Шаблон:Nts Kenneth Robson 1985 1992 Шаблон:Age in years years
Шаблон:Nts Anthony Harris 1992 1999 Шаблон:Age in years years
Шаблон:Nts Robert Sendt 1999 2006 Шаблон:Age in years years
Шаблон:Nts Peter Achterstraat 2006 2013 Шаблон:Age in years years
Шаблон:Nts Grant Hehir 2013 2015 Шаблон:Age in years years
Шаблон:Nts Margaret Crawford 2016 current Шаблон:Age in years years

Margaret Crawford

Margaret Crawford commenced as the auditor-general of New South Wales in April 2016. Crawford has over 20 years of experience as a senior executive across many large, complex public sector organisations - local, State and the Commonwealth governments - including the Victorian Department of Human Services, the Australian Taxation Office, the NSW Roads and Traffic Authority and Australia's largest local government, Brisbane City Council. Most recently, before joining the Audit Office, she held the position of Deputy Secretary at the NSW Department of Family and Community Services. Crawford has worked across a diverse range of sectors, including housing and homelessness, community and disability services, road transport policy and regulation, taxation administration and gaming regulation.Шаблон:Cn

References

Шаблон:Reflist

External links

Шаблон:New South Wales Government Departments