Auditor-General of New South Wales explained

Post:	Auditor-General
Body:	New South Wales
Incumbent:	Bola Oyetunji
Incumbentsince:	April 2024
Appointer:	The Governor of New South Wales
Termlength:	Appointed for a term of 8 years, and is ineligible for reappointment
Formation:	1824
Work:	https://www.audit.nsw.gov.au

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 Government Sector 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

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:

• Department of Transport
• Roads & Maritime Services
• Ministry of Health
• Department of Education
• Department of Justice
• Department of Premier and Cabinet
• Department of Customer Service which assumed the functions of the former Department of Finance, Services and Innovation after the 2019 state election
• Department of Planning, Industry and Environment
• Department of Family and Community Services
• NSW Treasury

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]

• 1824William Lithgow was appointed Colonial Auditor-General, to compile and examine the colony's accounts and report on government departments to the Governor.^[17]
• 1855The UK Constitution Act 1855 formalised government in New South Wales, and the auditor-general made a political office and member of the government.
• 1856The auditor-general ceased to be a political office.^[18]
• 1870Powers and duties of the auditor-general first set in legislation, in the Audit Act 1870.
• 1902Audit Act 1902 prohibited the auditor-general from being a member of the Executive Council or of parliament.
• 1929Audit (Amendment) Act 1929 changed the tenure of office of the auditor-general from life to ceasing at 65. Position of Assistant Auditor-General created.
• 1984Public Finance and Audit Act 1983 established the Auditor-General's Office on 6 January 1984.
• 1989Auditor-General's Office declared a statutory body, allowing it to be both more independent and more commercial.
• 1991The Public Finance and Audit Act 1983 expanded the auditor-general's role to include performance audits, limited tenure to seven years, and prevented acceptance of any other post in the NSW public service.
• 2001Auditor-general's role expanded to reporting on issues of waste, probity and financial judgement.
• 2004Auditor-general given power to employ staff directly, and set wages and conditions.
• 2013Tenure of auditor-general extended to eight years.
• 2016The Local Government Act 1993 expanded the auditor-general's mandate to include financial and performance auditing of local councils and council entities
• 2021The The Public Finance and Audit Act 1983 re-named the Government Sector Audit Act 1983. As part of this, a new principal object was added which specifically provides that the Auditor-General is an independent and accountable statutory officer.

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
align=center			align=center		align=center
align=center			align=center	1852	align=center	1856	years
align=center			align=center	6 June 1856	align=center	25 August 1856
align=center			align=center	26 August 1856	align=center	17 September 1856
align=center			align=center	1856	align=center	1864	years
align=center			align=center	1864	align=center	1883	years
align=center		Edward Rennie	align=center	1883	align=center	1903	years
Auditor-General's independence from parliament and government established in 1902
align=center		John Vernon	align=center	1903	align=center	1915	years
align=center		Frederick Coglan	align=center	1915	align=center	1928	years
align=center		John Spence	align=center	1928	align=center	1942	years
align=center		Edmund Swift	align=center	1942	align=center	1949	years
align=center		William Campbell	align=center	1950	align=center	1963	years
align=center		William Mathieson	align=center	1963	align=center	1967	years
align=center		Victor Cohen	align=center	1967	align=center	1968	years
align=center		Daniel Fairlie	align=center	1968	align=center	1977	years
align=center		William Henry	align=center	1977	align=center	1980	years
align=center		Jack O'Donnell	align=center	1980	align=center	1985	years
align=center		Kenneth Robson	align=center	1985	align=center	1992	years
align=center		Anthony Harris	align=center	1992	align=center	1999	years
align=center		Robert Sendt	align=center	1999	align=center	2006	years
align=center		Peter Achterstraat	align=center	2006	align=center	2013	years
align=center		Grant Hehir	align=center	2013	align=center	2015	years
align=center		Margaret Crawford	align=center	2016	align=center	2024	years
align=center		Bola Oyetunji	align=center	2024	align=center	current	years

Bola Oyetunji

Bola Oyetunji has extensive executive leadership experience in strategy formulation, governance, data analytics, finance, accounting, and auditing at all levels of government. He holds an honours degree in economics and a master’s of commerce degree in finance. He is also a qualified CPA and a graduate member of the Australian Institute of Company Directors.

In his early career, Bola gained valuable industry experience at two of the ‘Big Four’ accounting firms, honing his skills in client management over five years. He joined the Audit Office of New South Wales in 2001 as a Director in the Financial Audit Branch, and over the following 16 years he solidified and deepened his knowledge of the state’s public sector, overseeing the superannuation, insurance and finance industries.

In 2018 Bola was appointed Senior Executive Director at the Australian National Audit Office in Canberra, and in 2021 was made Group Executive Director. Bola became Auditor-General for New South Wales in April 2024.

External links

• Audit Office of New South Wales
• Parliament of New South Wales
• Public Accounts Committee
• ASX Corporate Governance Principles and Recommendations
• Australian National Audit Office (ANAO) Public Sector Governance - Better Practice Guide
• GIPA Publications Guide

Notes and References

1. http://www.dpc.nsw.gov.au/__data/assets/pdf_file/0005/126086/NSW_Public_Sector_Structure.pdf Public Sector: Principal Departments and Other Bodies NSW
2. Charles Sturt University, Macquarie University, Southern Cross University, University of New England, University of New South Wales, University of Newcastle, University of Technology, Sydney, University of Western Sydney, University of Wollongong
3. https://legislation.nsw.gov.au/view/html/inforce/current/act-1983-152/ Government Sector Audit Act 1983
4. https://www.nsw.gov.au/your-government/the-premier/media-releases-from-the-premier/new-auditor-general/ NSW Premier media release
5. Web site: Who we are. 2019. 6 July 2019. Audit Office of New South Wales.
6. Web site: Our structure. 2019. 6 July 2019. Audit Office of New South Wales.
7. http://www.legislation.nsw.gov.au/viewtop/inforce/act+152+1983+cd+0+N/ Public Finance and Audit Act 1983
8. http://www.comlaw.gov.au/Details/C2012C00275 Corporations Act 2001
9. http://www.legislation.nsw.gov.au/maintop/view/inforce/act+92+1994+cd+0+N Public Interest Disclosures Act 1994
10. https://www.legislation.nsw.gov.au/#/view/act/1993/30 Local Government Act 1993
11. Web site: Annual Report 2016/17. 2019. 6 July 2019. Audit Office of New South Wales.
12. Web site: Annual Report 2018/18. 2019. 6 July 2019. Audit Office of New South Wales.
13. Web site: Governance lighthouse. 2019. 6 July 2019. Audit Office of New South Wales.
14. http://www.legislation.nsw.gov.au/viewtop/inforce/act+152+1983+cd+0+N/ Public Finance and Audit Act 1983
15. http://www.parliament.nsw.gov.au/publicaccounts Public Accounts Committee, NSW Legislature
16. Web site: Our history. 2017. Audit Office of New South Wales.
17. lithgow-william-2362. Lithgow, William (1784–1864). Horton, Allan. 1967.
18. News: The Legislative Assembly . . 9 August 1856 . 19 November 2020 . 5 . Trove.
19. Web site: Our history. Audit Office of New South Wales. 2019. 6 July 2019.