Our Role

The Tasmanian Audit Office is an independent agency charged with upholding public integrity in Tasmania

The Office assists the Auditor-General to provide an independent view of the financial and operational performance of State entities. The Tasmanian Audit Act 2008 (Audit Act) sets out the Auditor-General’s functions, mandate and powers. Our Strategic Plan (as amended) and other associated annual plans respond to our legislated responsibilities.

Under the Audit Act, the Auditor-General must undertake audits of financial statements of Tasmanian State entities and issue audit reports outlining their compliance with relevant legislation and accounting standards. The Auditor-General must also prepare an audit report on the Public Account Statements and any other statements required to be prepared by the Treasurer in accordance with any written law. All of these audits must be completed within specified time frames.

Acting Auditor-General

Jonathan Wassell (pictured right) temporarily took the role of Acting Auditor-General on 3 April 2024 and will return to the role of Deputy Auditor-General on 1 May 2024 at which time Martin Thompson commences as the Auditor-General of Tasmania.

The roles and responsibilities of the Auditor-General are defined in the Audit Act. The Auditor-General is the administrative head of the Tasmanian Audit Office.

The Auditor-General forms part of the accountability mechanism whereby Parliament holds the Government accountable for fulfilling its responsibilities. The Audit Office assists the Auditor‑General in fulfilling this role. Some of the key roles and responsibilities of the Auditor‑General include:

• perform audits in accordance with the Audit Act, other relevant legislation, and recognised professional auditing standards and practices
• carry out special investigations in accordance with section 23 of the Audit Act
• report on the audit of the accounts of:
  • all State Government departments including Treasury (except the Tasmanian Audit Office)
  • all public bodies including local government entities and state owned companies
  • the Office of the Governor
  • the Legislative Council
  • the House of Assembly, and
  • the Legislature-General
• appoint officers of the Tasmanian Audit Office or other suitable persons to carry out audits or investigations
• maintain regular contact with the Public Accounts Committee
• dispense with audits of public bodies if there is sufficient cause to do so
• make the final decision on all qualified audit reports, and
• determine Audit Office policy on all accounting issues.

Jonathan Wassell has had an extensive career on the other side of the table in senior executive roles in Government and for-purpose social justice organisations spanning school education, natural resource management, social housing, home care, disability services, and Aboriginal affairs. He has led teams in a wide range of functions including corporate and executive services, business strategy, asset development and procurement, with a focus on strong governance, risk management, creating and executing strategic plans, building and influencing effective partnerships, and developing capability at team and organisational level. His approach is one of collaboration, listening and seeking to incorporate a broad range of perspectives to inform sound decision making and earn stakeholder commitment.

Jonathan has a Bachelor of Commerce degree and six years auditing and insolvency experience in Chartered Accounting firms in Brisbane and Darwin. He has completed an MBA and has experience in management accounting with a focus on revenue in major financial services companies in London and Sydney. He undertook the Company Directors Course through AICD and has held directorships in ACNC registered start-up organisations in the social housing, and employment and training sectors.

Audits

Audits must be completed in accordance with the requirements of Australian Auditing and Assurance Standards with audit reports, both the audit opinion and any management letters, issued to the State entities responsible Minister and to the relevant accountable authority.

Whilst not a legislative requirement, when conducting audits of State entity financial statements, regard is had to whether there has been any waste of public resources or any lack of probity or prudence in the management of or application of public resources.

In addition, the Auditor-General has the authority to undertake:

• performance audits examining the efficiency, effectiveness and economy of a State entity, a number of State entities, or a part of a State entity or a subsidiary of a State entity
• examination or investigation into any matter relating to the accounts of the Treasurer, a State entity or a subsidiary of a State entity
• examination or investigation into any matter relating to public money, other money or to public property or other property, and
• compliance audits examining the compliance by a State entity or a subsidiary of a State entity with written laws or its own internal policies.

The results of all audits conducted by the Auditor-General are reported to Parliament for its consideration.

State Entities

The State entities audited include agencies, local government councils and joint authorities, Government Business Enterprises, State-owned companies, State authorities which are not a Government Business Enterprise and the council, board, trust or trustees, or other governing body of a corporation, body of persons or institution that is or are appointed by the Governor or a Minister of the Crown and a Corporation within the meaning of the Water and Sewerage Corporations Act 2008.

Audit Acts

The Audit Act 2008 can be downloaded from www.legislation.tas.gov.au.

Strategic Plan

Click on this link to access our current Strategic Plan.

Audit Practice Statement

Click on this link to access our Audit Practice Statement.