Western Australian Consolidated Acts Western Australian Consolidated Acts (1) The Auditor
General is to audit the financial statements, key performance indicators and
other information submitted by agencies under the
Financial Management Act 2006 section 63(1).
(2)
Subsection (1) does not apply to an agency in respect of a financial year
for which the audit of its accounts has been dispensed with under
section 14(2).
(3) The Auditor
General is to prepare and sign an opinion on an audit carried out under
subsection (1), and is to state whether in the Auditor General’s
opinion —
(a) the
financial statements are based on proper accounts and present fairly the
operating results and cash flows for the period under review and the financial
position at the end of that period; and
(b) the
controls exercised by the agency are sufficiently adequate to provide
reasonable assurance that the receipt, expenditure and investment of money,
the acquisition and disposal of property and the incurring of liabilities have
been in accordance with legislative provisions; and
(c) the
key performance indicators are relevant and appropriate to assist users to
assess the agency’s performance and fairly represent indicated
performance for the period under review.
(4) In
subsection (3)(b) —
controls exercised by an agency means the policies
and procedures that have been established for the governance and management of
the agency by those charged with that governance and management and other
staff of the agency.
(5) The Auditor
General is to provide the opinion prepared and signed under
subsection (3) to the agency’s Minister and give a copy to the
accountable authority of the agency.