Appendix C - State and Territory Auditors-General

Performance audit reporting

1.1                   Most states undertake audit reporting.  Only a few conduct full performance audits.  For example, the Auditors-General in Queensland is not empowered to do performance audits.[1] 

1.2                   States have their own legislation, which may or may not allow for performance audits by the relevant State Auditor-General:

n  Australian Capital Territory – Auditor-General’s Act 1996 (financial and performance audits) www.audit.act.gov.au

n  New South Wales – Public Finance and Audit Act 1983 – (financial and performance audits) www.audit.nsw.gov.au

n  Northern Territory – Audit Act 2002 (financial and performance audits) www.nt.gov.au

n  Queensland – Financial Administration and Audit 1995 (audits of performance management systems[2]) www.qao.qld.gov.au   

n  South Australia – Public Finance and Audit Act 1987 (financial and compliance audits; efficiency and economy audits; examinations of publicly funded bodies) – www.audit.sa.gov.au

n  Tasmania – Financial Management and Audit Act 1990 (financial and compliance; efficiency and economy audits[3]; examinations of publicly funded bodies) – www.audit.tas.gov.au

n  Victoria – Audit Act 1994 (financial and performance audits) – www.audit.vic.gov.au

n  Western Australia – Auditor General Act 2006 (financial and key performance indicator audits) – www.audit.wa.gov.au

Audit reports on services funded under AHCAs

1.3                   Some recent reports related to the services funded under the AHCAs included[4]:

New South Wales:

n  Emergency Mental health Services, NSW Department of Health, May 2005;

n  NSW Department of Health and Ambulance Service of NSW: Transporting and Treating Emergency Patients, July 2004;

n  Department of Health, NSW Ambulance Service: Code Red: Hospital Emergency Departments, December 2003; and

n  NSW Department of Health: Waiting times for elective surgery in public hospitals, September 2003;

at <www.audit.nsw.gov.au/publications/reports/performance/performance_reports.htm>.

Victoria:

n  Access to specialist medical outpatient care, June 2006; and

n  Managing emergency demand in public hospitals, May 2004;

at <www.audit.vic.gov.au/reports_par/performance_audit_reports.html>.

Western Australia:

n  Early Diagnosis: Management of the health Reform Program, Report 5, June 2006; and

n  Patients Waiting: Access to Elective Surgery in Western Australia, Report No 11, December 2003;

at www.audit.wa.gov.au/reports/index.html.

Tasmania:

n  Elective surgery in public hospitals, Special Report No 61, August 2006, at www.audit.tas.gov.au/publications/reports/specialreport/index.html.

Australian Capital Territory:

n  Waiting Lists for Elective Surgery and Medical Treatment, Report No 8, December 2004, at www.audit.act.gov.au/reports.shtm1#2004.

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