The Auditor-General, at her discretion, assists select committees and MPs in their related roles of holding to account each individual department, Crown entity, State-owned enterprise, or other public entity.

This assistance usually includes one or more of the following processes:

• briefing select committees to inform their examinations of Estimates of Appropriations (called Estimates);
• assisting select committees with their reviews of public entities' performance and current operations (called financial reviews);
• advising select committee inquiries;
• assisting select committees in their consideration of the reports of the Auditor-General presented to Parliament; and
• responding to MP inquiries or requests made directly to the Auditor-General.

The Auditor-General has a direct relationship with the Finance and Expenditure Committee (FEC). She consults with the FEC on the general nature and extent of the assistance she provides to the FEC and other select committees in their examination of Estimates and departmental performance. The FEC may also invite the Auditor-General to provide advice on the formulation of any standard questionnaire to be used by committees in their examination of the Estimates.

The Officers of Parliament Committee has approved the Code of Practice for the Provision of Assistance by the Auditor-General to Select Committees and Members of Parliament, which provides guidance on the main ways in which the Auditor-General may assist Parliament, its select committees, and MPs.

The code of practice does not restrict the powers of the Auditor-General under the Public Audit Act 2001 but provides guidance for the Auditor-General and Parliament on how this assistance is provided. The code of practice includes further information about the types of assistance outlined in this section. It also explains the circumstances when the Auditor-General acts as an advisor and as a witness to committees.

Estimates of Appropriations

We brief select committees on the Estimates during the Budget process. In preparing our Estimates briefing, we review the following documents:

• the Estimates and the information supporting the Estimates;
• public entities’ Statements of Intent;
• public entities’ annual reports; and
• the Minister’s responses to the Standard Estimates Questionnaire.

We also draw from other sources, including information we have received in the course of our work as statutory auditor. We suggest lines of enquiry that the committee may wish to pursue with the relevant Vote Minister. These lines of enquiry will usually relate to matters of performance, authority, waste, probity, and accountability within public entities.

Financial reviews

We assist select committees with their annual financial reviews of public entities by providing written and oral briefings. We provide further details on the results of the annual audit, and suggest lines of enquiry and questions relevant to the performance and current operations of the particular public entity under review.

The lines of enquiry we suggest are informed by the Auditor-General’s mandate under the Public Audit Act 2001. To identify lines of enquiry, we:

analyse the results of the annual audit and the accountability documents;

• refer to any relevant performance audit or inquiry work; and
• use our specific knowledge of the entity gained during the audit process and by ongoing contact with the entity.

Select committee inquiries

A select committee that wants to conduct an inquiry into the financial administration, expenditure, activities, and other aspects of a public entity’s performance can ask the Auditor-General to provide advice on options and/or terms of reference for the inquiry, and the methodology to be used. The Auditor-General can also act as an advisor to the committee, or could agree to take up the matter herself, as either an inquiry or a performance audit.

Select committee consideration of the reports of the Auditor-General presented to Parliament

In a new process, operating from October 2008, Standing Orders provide that all reports by the Auditor-General presented to Parliament are referred to the FEC. The FEC may examine the report or, if it considers that the subject area of the report is primarily within the terms of reference of another select committee, refer the report to that committee for examination.

We are available to brief or advise select committees on these reports as required.

Members of Parliament inquiries or requests for assistance

MPs may ask the Auditor-General to conduct an inquiry into a specific matter. In deciding how to respond to such a request, the Auditor-General assesses the merits of an inquiry against other potential inquiries and programmed work, and considers whether conducting the inquiry would be in the wider public interest. Further information about requests for inquiries from MPs and the public is included on pages 11 and 12.