• Audit and Accreditation Framework

    The State Supply Commission Act 1991 established the State Supply Commission to regulate government procurement of goods and services, primarily through the creation of supply policy.

    The State Supply Commission grants a partial exemption to public authorities to enable them to arrange the supply and undertake the purchase of goods and services necessary for their operations.  A number of terms and conditions are attached to the partial exemption. One of the conditions is that the public authority must undertake an annual audit of its procurement activity to ensure compliance with supply policies and the public authority’s partial exemption. Another is that most partially exempt Public Authorities must involve Finance in all procurement activities valued at $250,000 or above.

    Public Authority Audit Requirements

    For Public Authorities with the authority to procure up to $250,000 (including GST) without involving Finance, an audit can be conducted by an internal audit team.

    Public Authorities who are granted an increase in the monetary threshold at which Finance must be involved, must conduct an audit by engaging an external (independent) audit company.

    For all partially exempt Public Authorities the audit is to be completed during May and June each year, reviewing procurement activity that has taken place from the previous May to April period. All procurements over $50,000 are eligible for the audit sample, including purchases from CUAs and community service agreements under the Delivering Community Services in Partnership Policy.

    The audit report is then submitted to the SSC (enquiries@ssc.wa.gov.au ) for review by 31 July each year.

    The documents below will assist public authorities to undertake this audit.

    Procurement Accreditation

    A process exists for Public Authorities to apply for an increased threshold at which they must involve Finance. 

    To obtain information on initiating the accreditation process, contact the Director of Agency Procurement Services at GM.APS@finance.wa.gov.au.