Part 6 of the Western Australian Procurement Act 2020 gives Finance the ability to undertake audits and investigations of procurement activities that are conducted under the Act.
Unless instructed, agencies are no longer required to conduct and submit to Finance an audit of their procurement activities.
A new audit program undertaken by our Procurement Assurance team reviews procurement activities undertaken by agencies for their compliance with the Act and Procurement Directions. We will conduct two different types of audits: Procurement Audits and Thematic Audits. We do not charge agencies for these audits.
We will provide a completed audit report to the agency. Agencies must also submit the report to their Audit Committee. We may conduct follow up audits on recommendations in the report.
Agencies will not be audited at regular intervals. We recommend that agencies continue to undertake their own audits of their procurement activities.
In addition, Finance may investigate a written complaint by a supplier to the WA Government. For more information on complaints resolution, please refer to give feedback or make a complaint about a procurement process.
Procurement Audit
Show moreThese audits review a sample of procurements undertaken by an agency valued $50,000 and above (incl. GST), that were active during the audit period, against the requirements of the Procurement Act.
Once an agency has been notified that they have been chosen for a Procurement Audit, they will be provided with a minimum of 15 business days to provide the initial documentation required to determine the audit sample. Once a sample has been determined, the Agency will be provided another timeframe to submit the required documentation for each procurement in the sample.
These audits are ongoing throughout each year and there is no set date for when Finance will audit each agency. To assist agencies with their own audit plans, and reduce the duplication of resources, Finance will take into consideration any procurement audits that the agency has recently undertaken or is planning to conduct.
The Procurement Audit Values Map guides how we will approach our audits in line with Finance’s values. Our values-led auditing framework embeds Finance’s values at each stage of the audit.
Thematic Audits
Show moreThematic Audits focus on particular requirements within the Procurement Directions. They have a limited scope and may focus on common non-compliances identified in other audits. The number of agencies selected may also vary for each audit.
Finance may conduct one or two Thematic Audits each year.
Finance's Thematic Audit Reports summarise the findings from each audit.
