❓ A parliamentary question regarding the timeliness of the WA Country Health Service's (WACHS) financial statement preparation, and the Minister's response defending the process and outlining future improvements in planning and liaison with the Auditor General.
AnsweredQoN 3499Legislative Council
QuestionView source ↗
I refer to the WA Auditor General Audit Results Report Annual 2009-10 Assurance Audits Report 10 November 2010 in section five, ‘Quality and Timeliness of Financial Reporting’, on page 31 where it refers to concern that many Agencies with non-complex financial reporting obligations had not prepared their financial statements in a timely manner. An Agency under the Minister’s portfolio listed as being received later than the date agreed with Audit in appendix one, Summary of Audit Opinions is the WA Country Health Service, and I ask -
(1) What is the reason for the financial statements not being prepared in a timely manner?
(2) What action is being taken to rectify current practices, in order that satisfactory processes are put in place to ensure financial statements are received by the date agreed?
(1) What is the reason for the financial statements not being prepared in a timely manner?
(2) What action is being taken to rectify current practices, in order that satisfactory processes are put in place to ensure financial statements are received by the date agreed?
AnswerView source ↗
Answered
5 April 2011
Responded by
Minister for Mental Health representing the Minister for Health
Response time
42 days
(1) The WA Country Health Service (WACHS) is a complex organisation from both a structural and financial perspective. WACHS is the largest country health system in Australia and one of the biggest in the world. It covers an area of some 2.5 million square kilometres, servicing a regional population of 454,000 people. In 2009/10 WACHS expended $935 million and employed over 6,000 FTE.
The Health Corporate Network (HCN) prepares the annual Financial Statements and Notes for WACHS.
It is accepted practice for HCN and the Office of the Auditor General (OAG) to work closely together on the annual financial statement preparation and audit process for a number of WA Health Agencies simultaneously, and in practice as long as HCN aims for the listed date as a guide, and keeps the OAG well stocked with material to audit, i.e. stays several steps ahead of OAG staff in the preparation process, then for practical purposes, this works well.
HCN provided the 2009/10 WACHS proforma Financial Statements and Notes to the OAG on 18 June 2010 to enable commencement of initial work on the financial statements audit.
In addition HCN forwarded the WACHS Trial Balance to the OAG on the 16 July 2010 to enable further progression of audit work.
On Friday 6 August 2010 OAG staff requested the draft WACHS Financial Statements and Notes from WACHS. This request was forwarded to HCN on Monday 9 August 2010 and the draft Financial Statements and Notes were provided to OAG staff on Tuesday 10 August 2010.
Throughout this period of time the progress of the WACHS Financial Statements preparation and associated liaison with OAG staff was progressed in a timely manner and for all practical purposes, to the satisfaction of both WA Health and the OAG.
(2) Moving forward, an increased emphasis will be placed on joint OAG and WA Health documented planning, monitoring and liaison in relation to the progress of the annual financial statement preparation and audit.
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The Health Corporate Network (HCN) prepares the annual Financial Statements and Notes for WACHS.
It is accepted practice for HCN and the Office of the Auditor General (OAG) to work closely together on the annual financial statement preparation and audit process for a number of WA Health Agencies simultaneously, and in practice as long as HCN aims for the listed date as a guide, and keeps the OAG well stocked with material to audit, i.e. stays several steps ahead of OAG staff in the preparation process, then for practical purposes, this works well.
HCN provided the 2009/10 WACHS proforma Financial Statements and Notes to the OAG on 18 June 2010 to enable commencement of initial work on the financial statements audit.
In addition HCN forwarded the WACHS Trial Balance to the OAG on the 16 July 2010 to enable further progression of audit work.
On Friday 6 August 2010 OAG staff requested the draft WACHS Financial Statements and Notes from WACHS. This request was forwarded to HCN on Monday 9 August 2010 and the draft Financial Statements and Notes were provided to OAG staff on Tuesday 10 August 2010.
Throughout this period of time the progress of the WACHS Financial Statements preparation and associated liaison with OAG staff was progressed in a timely manner and for all practical purposes, to the satisfaction of both WA Health and the OAG.
(2) Moving forward, an increased emphasis will be placed on joint OAG and WA Health documented planning, monitoring and liaison in relation to the progress of the annual financial statement preparation and audit.
Notice: This document is created or edited using unregistered or evaluation copy of rtLib valid for testing or development purposes only. To use it for productive or any other purposes please register it. You may purchase the license on
http://www.rtlib.com
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