4th Floor Dumas House 2 Havelock Street WEST PERTH WA 6005 Telephone: (09) 222 7500 Facsimile: (09) 322 5664 Internet:
[email protected] OUR VISION To lead in performance auditing. OUR MISSION Under the auspices of the Auditor General, auditing will provide Parliament with that information necessary to enhance public sector accountability. The Office of the Auditor General is a customer focused organisation and is keen to receive feedback on the quality of the reports it issues. Office of the AUDITOR GENERAL THE SPEAKER THE PRESIDENT LEGISLATIVE ASSEMBLY LEGISLATIVE COUNCIL FIRST GENERAL REPORT OF THE AUDITOR GENERAL FOR 1996 I submit to Parliament the First General Report of the Auditor General for 1996 pursuant to section 95 of the Financial Administration and Audit Act 1985. This report primarily covers the accounts of departments, hospitals, statutory authorities and subsidiary bodies under that Act which have balance dates of June 30, 1995 and up to December 31, 1995 and for which audit opinions have been issued after October 16, 1995 but no later than April 9, 1996. It also includes results of audits requested by the Treasurer. D D R PEARSON AUDITOR GENERAL May 8, 1996 INDEX Introduction 1 Public Sector Attest Audit Practice Statement 5 Government-Wide Issues 19 Public Sector Information Systems 20 Disaster Recovery of Computer Systems 20 Performance Examinations Follow Up 23 Management of Government Social Concessions 23 Grants to Non-Government Organisations 26 Specific Issues 31 Government Employees Superannuation Board – Weststate