Commonwealth Parliamentary Seminar 0905

415 views

Published on

financial scrutiny of the executive nsw pac

Published in: Education, Technology
  • Be the first to comment

  • Be the first to like this

Commonwealth Parliamentary Seminar 0905

  1. 1. Financial Scrutiny of the Executive PUBLIC ACCOUNTS Paul McLeay MP COMMITTEE Chair, PAC
  2. 2. Sunlight is the best of disinfectants
  3. 3. 3
  4. 4. Spenders
  5. 5. Auditors
  6. 6. Public Representatives
  7. 7. Re ini & ts ns op pr ons n o ou ini es & c p en in ac it o ts te ts d pu res re au rp bl t te ains ic In pl ex Produces accounts of expenditure
  8. 8. PUBLIC ACCOUNTS COMMITTEE Functions Public Finance and Audit Act 1983, Section 57 • PAC’s primary functions are to examine:  Total State Sector Accounts  Financial reports of State authorities  Opinions and reports of the Auditor-General Restrictions on the Committee x Government policy, unless inquiry referred by Assembly or Minister x Estimates of proposed expenditure
  9. 9. PUBLIC ACCOUNTS COMMITTEE Source of Inquiries Referral by:
  10. 10. • Referral by:  Legislative Assembly
  11. 11. • Referral by:  Legislative Assembly  Minister
  12. 12. • Referral by:  Legislative Assembly  Minister  Auditor-General
  13. 13. The NSW Public Accounts Committee
  14. 14. Referral by:  Legislative Assembly  Minister  Auditor-General  the Committee
  15. 15. Inquiries Functions include reporting on circumstances connected with Auditor-General’s reports
  16. 16. PUBLIC ACCOUNTS COMMITTEE Review of Performance Audits • Seek submission from agency 12 months after audit • Refer agency’s submission to A-G for comment • Hearings with agency and A-G • Report to Parliament • Debate in Parliament • Government response within 6 months
  17. 17. • A-G made 15 recommendations • Main issue: Need targets • Committee found Legal Aid implementing 9, considering 2, rejected 3 • Reporting against targets rejected
  18. 18. • PAC made 3 recommendations • Government agreed to primary rec: Legal Aid to report services against targets • Government did not agree to 2 minor recs.
  19. 19. PUBLIC ACCOUNTS COMMITTEE Review of Performance Audits Purpose: • Bring together the professional expertise of the Audit Office and political authority and accountability of the PAC
  20. 20. PUBLIC ACCOUNTS COMMITTEE Review of Performance Audits Purpose: • Bring together the professional expertise of the Audit Office and political authority and accountability of the PAC • Ensure recommendations of value are not forgotten Agency revised responses for hearing
  21. 21. PUBLIC ACCOUNTS COMMITTEE Review of Performance Audits Purpose: • Bring together the professional expertise of the Audit Office and political authority and accountability of the PAC • Ensure recommendations of value are not forgotten • Allow both recommendations and responses to be tested in the political arena Explain any rejection of recommendations Demonstrate how any problems have been addressed
  22. 22. PUBLIC ACCOUNTS COMMITTEE Review of Performance Audits Purpose: • Bring together the professional expertise of the Audit Office and political authority and accountability of the PAC • Ensure recommendations of value are not forgotten • Allow both recommendations and responses to be tested in the political arena • Ensure CEOs account to the Parliament for how they respond to recommendations Outline changes to address issues Explain any lack of progress
  23. 23. PUBLIC ACCOUNTS COMMITTEE Review of Performance Audits Purpose: • Bring together the professional expertise of the Audit Office and political authority and accountability of the PAC • Ensure recommendations of value are not forgotten • Allow both recommendations and responses to be tested in the political arena • Ensure CEOs account to the Parliament for how they respond to recommendations • Provide reality check to Audit Office External assessment of recommendation in light of experience
  24. 24. PUBLIC ACCOUNTS COMMITTEE Review of Performance Audits Outcome: • Improved accountability & performance of State agencies
  25. 25. Represents public interest Interprets the accounts Spends the money
  26. 26. www.parliament.nsw.gov.au/publicaccounts

×