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.
Rod Whitehead is the current Auditor-General who joined the Office in March 2016. (Pictured right)
Mr Whitehead has previously been managing partner of the Deloitte office in Launceston and then Hobart. He has also previously been a member and Chair of both the Tasmanian Regional Council of the Institute of Chartered Accountants in Australia (now Charted Accountants Australia) and the Tasmanian Council of Professional Bodies. Mr Whitehead has a Bachelor of Business from the Tasmanian College of Advanced Education (now the University of Tasmania) and a Graduate Diploma in Information Systems from that institution. Rod is a Chartered Accountant Fellow of Chartered Accountants Australia and New Zealand and a Registered Company Auditor.
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.
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.
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.
The Audit Act 2008 can be downloaded from www.legislation.tas.gov.au.
Click on this link to access our current Strategic Plan.
Audit Practice Statement
Click on this link to access our Audit Practice Statement.