Auditor-General
Objectives
Consistent with the functions of the Auditor-General, as set out in the Auditor‑General Act 1996, the objectives of the Auditor-General’s Office (the Office) are to:
•	promote accountability in the public administration of the Territory; and
•	provide independent advice to the ACT Legislative Assembly on the efficiency and effectiveness of ACT public services.
The Office performs its role mainly through conducting financial and performance audits and reporting the results of these audits to the ACT Legislative Assembly.
The Office also performs other activities such as responding to representations by the members of the Legislative Assembly and the community, providing advice and briefings to Legislative Assembly committees and agencies, and conducting investigations under the Public Interest Disclosure Act 1994.
2008-09 Priorities
Strategic and operational issues to be pursued in 2008‑09 include:
•	implementing the Office’s recently developed Strategic Plan 2008‑2011 and Action Plan 2008‑09;
•	completing the financial audit program in accordance with whole-of-government financial reporting and annual reporting timetables;
•	delivering timely and cost effective performance audits and other investigations in response to the community, Legislative Assembly and public sector agencies needs;
•	implementing a quality assurance regime in accordance with new professional auditing and ethical standards; and
•	implementing staff recruitment and retention strategies.
Business and Corporate Strategies
In order to achieve its objectives and priorities, the Office will operate under the guidance of its Strategic Plan 2008‑2011.  The 2008‑09 Action Plan sets out the actions required to achieve the objectives and priorities in the Strategic Plan 2008‑2011.  The major focus for the office will be to: 
•	work collaboratively with agencies to identify opportunities to improve financial reporting and management, and overall performance;
•	maximise opportunities offered in working in partnership with Auditor‑General’s Offices in other jurisdictions;
•	improve the Office’s performance through developing a better understanding of agencies’ business and operating environments, participating in peer reviews and implementing a quality review framework; and
•	meet staff needs by providing appropriate training and professional development and supporting flexible working arrangements.
Estimated Employment Level
2007-08
Budget			2007-08
Est. Outcome	2008-09
Budget	
34		Staffing (FTE)	36	37	

Changes to Appropriation

Changes to Appropriation						
 	2007-08	2008-09	2009-10	2010-11	2011-12	
Government Payment for Outputs	Est. Out.	Budget	Estimate	Estimate	Estimate	
 	$'000	$'000	$'000	$'000	$'000	
						
2007-08 Budget	2,004	2,069	2,110	2,145	2,145	
						
2008-09 Budget Technical Adjustments						
Revised Indexation Parameters	 - 	3	4	4	40	
						
2008-09 Budget	2,004	2,072	2,114	2,149	2,185	

Auditor-General	
Operating Statement	
  2007-08			  2007-08	   2008-09		  2009-10	  2010-11	  2011-12		
    Budget			Est.Outcome	   Budget	   Var	  Estimate	   Estimate	  Estimate		
    $'000			   $'000	   $'000	    %	   $'000	    $'000	   $'000		
		Income								
		Revenue								
2,004		Government Payment for Outputs	2,004	2,072	3	2,114	2,149	2,185		
896		User Charges - Non ACT Government	1,177	842	-28	841	851	874		
2,248		User Charges - ACT Government	2,279	2,284	..	2,335	2,379	2,439		
40		Interest	58	60	3	60	60	60		
5,188		Total Revenue	5,518	5,258	-5	5,350	5,439	5,558		
		Gains								
0		Total Gains	0	0	-	0	0	0		
5,188		Total Income	5,518	5,258	-5	5,350	5,439	5,558		
		Expenses								
2,895		Employee Expenses	2,897	2,954	2	2,996	3,044	3,118		
495		Superannuation Expenses	484	493	2	501	514	519		
1,784		Supplies and Services	2,007	1,745	-13	1,765	1,781	1,818		
35		Depreciation and Amortisation	70	70	-	70	70	70		
5,209		Total Ordinary Expenses	5,458	5,262	-4	5,332	5,409	5,525		
-21		Operating Result	60	-4	-107	18	30	33		

Auditor-General	
Balance Sheet	
    Budget			Est.Outcome	   Planned		   Planned	   Planned	   Planned		
as at 30/6/08			as at 30/6/08	as at 30/6/09	   Var	as at 30/6/10	as at 30/6/11	as at 30/6/12		
   $'000			   $'000	    $'000	    %	    $'000	    $'000	    $'000		
		Current Assets								
891		Cash and Cash Equivalents	924	993	7	1,083	1,196	1,312		
1,148		Receivables	1,384	1,384	-	1,384	1,384	1,384		
6		Other	5	5	-	5	5	5		
2,045		Total Current Assets	2,313	2,382	3	2,472	2,585	2,701		
		Non Current Assets								
474		Property, Plant and Equipment	547	517	-5	487	457	427		
474		Total Non Current Assets	547	517	-5	487	457	427		
2,519		TOTAL ASSETS	2,860	2,899	1	2,959	3,042	3,128		
		Current Liabilities								
115		Payables	86	86	-	86	86	86		
0		Finance Leases	14	14	-	14	14	14		
843		Employee Benefits	841	876	4	911	946	976		
16		Other	16	16	-	5	0	0		
974		Total Current Liabilities	957	992	4	1,016	1,046	1,076		
		Non Current Liabilities								
0		Finance Leases	53	53	-	53	53	53		
69		Employee Benefits	65	88	35	111	134	157		
20		Other	20	5	-75	0	0	0		
89		Total Non Current Liabilities	138	146	6	164	187	210		
1,063		TOTAL LIABILITIES	1,095	1,138	4	1,180	1,233	1,286		
1,456		NET ASSETS	1,765	1,761	..	1,779	1,809	1,842		
		REPRESENTED BY FUNDS EMPLOYED								
1,456		Accumulated Funds	1,765	1,761	..	1,779	1,809	1,842		
1,456		TOTAL FUNDS EMPLOYED	1,765	1,761	..	1,779	1,809	1,842		

Auditor-General	
Cash Flow Statement	
  2007-08			  2007-08	   2008-09		  2009-10	  2010-11	  2011-12		
    Budget			Est.Outcome	   Budget	   Var	  Estimate	   Estimate	  Estimate		
    $'000			   $'000	   $'000	    %	   $'000	    $'000	   $'000		
		CASH FLOWS FROM OPERATING ACTIVITIES								
		Receipts								
2,004		Cash from Government for Outputs	2,004	2,072	3	2,114	2,149	2,185		
3,144		User Charges	3,456	3,126	-10	3,176	3,230	3,313		
40		Interest Received	58	60	3	60	60	60		
216		Other Revenue	216	216	-	222	228	234		
5,404		Operating Receipts	5,734	5,474	-5	5,572	5,667	5,792		
		Payments								
3,334		Related to Employees	3,334	3,433	3	3,494	3,551	3,602		
1,800		Related to Supplies and Services	2,049	1,756	-14	1,766	1,775	1,840		
216		Other	216	216	-	222	228	234		
5,350		Operating Payments	5,599	5,405	-3	5,482	5,554	5,676		
54		NET CASH INFLOW/(OUTFLOW) FROM OPERATING ACTIVITIES	135	69	-49	90	113	116		
54		NET INCREASE/(DECREASE) IN CASH HELD	135	69	-49	90	113	116		
837		CASH AT BEGINNING OF REPORTING PERIOD	789	924	17	993	1,083	1,196		
891		CASH AT THE END OF THE REPORTING PERIOD	924	993	7	1,083	1,196	1,312		

Auditor-General	
Statement of Changes in Equity	
    Budget			Est.Outcome	   Planned		   Planned	   Planned	   Planned		
as at 30/6/08			as at 30/6/08	as at 30/6/09	   Var	as at 30/6/10	as at 30/6/11	as at 30/6/12		
   $'000			   $'000	    $'000	    %	    $'000	    $'000	    $'000		
1,477		Opening Balance	1,705	1,765	4	1,761	1,779	1,809		
		Accumulated Funds								
-21		Operating Result for the Period	60	-4	-107	18	30	33		
		Reserves								
-21		Total Income And Expense For The Period	60	-4	-107	18	30	33		
		Transactions Involving Equity Holders Affecting Accumulated Funds								
1,456		Closing Balance	1,765	1,761	..	1,779	1,809	1,842		
Notes to the Budget Statements
The Auditor-General’s budget is determined by a procedure set in legislation. After consultation with the Auditor-General, the Standing Committee on Public Accounts advises the Treasurer of the level of funding which the Committee considers appropriate for the Auditor-General’s Office.
Significant variations are as follows:
Operating Statement
•	user charges – non ACT Government:  the increase of $0.281 million in the 2007‑08 estimated outcome from the original budget and the decrease of $0.335 million in the 2008‑09 budget from the 2007‑08 estimated outcome is associated with the recovery of higher auditing costs of the financial reports of non ACT Government agencies in 2007‑08 which are not expected to occur in 2008‑09.
•	supplies and services expenses:  the increase of $0.223 million in the 2007‑08 estimated outcome from the original budget and the decrease of $0.262 million in the 2008‑09 budget from the 2007‑08 estimated outcome is due to meeting higher costs charged by contract audit firms for additional audit work relating to the audit of financials of non ACT Government agencies in 2007‑08 which are not expected to occur in 2008‑09. 
Balance Sheet
•	employee benefits:  the increase of $0.023 million in the 2008‑09 Budget from the 2007‑08 estimated outcome is due to increases in non-current leave liabilities, particularly in relation to senior staff within the Office.
Statement of Changes in Equity
Variances in the statement are explained in the notes above.