The Electoral Commissioner is appointed by the Governor under the provisions of the Electoral Act 1985. The State Electoral Office (the Office) is the administrative unit which has been established to assist the Electoral Commissioner to discharge his/her statutory duties.
The objectives of the Office are to engender in the community an understanding of electoral matters including the rights and responsibilities of electors and to provide the opportunity to vote at properly conducted State Parliamentary and non-Parliamentary elections and polls.
Revenues from Government increased by $4.4 million to $7.2 million and expenses from ordinary activities increased by $4.7 million to $8.8 million. Both these increases were associated with the conduct of the State Election in February 2002.
The Office is audited pursuant to subsection 31(1)(b) of the Public Finance and Audit Act 1987.
The audit program covered all major financial systems and was directed primarily towards obtaining sufficient evidence to enable an audit opinion to be formed with respect to the financial statements and internal control.
During the year a letter conveying findings arising from the audit was forwarded to the Electoral Commissioner for consideration. A satisfactory reply has been received.
In undertaking the audit of the Office, consideration was given to the general control environment in which the Office operates. The main financial systems were characterised by high reliance placed on a limited number of individuals for the preparation, processing and checking of transactions. The established controls, however, provide a reasonable assurance that material errors will be detected. Audit provided comment on minor issues relating to the authorisation of payments; documentation supporting journals; risk management and State Election expenditure.
As required by subsection 36(1)(a)(iii) of the Public Finance and Audit Act 1987, the audit of the State Electoral Office included an assessment of the controls exercised in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities. The assessment also considered whether those controls were consistent with the prescribed elements of the Financial Management Framework as required by Treasurer’s Instruction 2 ‘Financial Management Policies’.
Audit formed the opinion that the controls exercised by the State Electoral Office in relation to the receipt, expenditure and investment of money; the acquisition and disposal of property; and the incurring of liabilities, were sufficient to provide reasonable assurance that the financial transactions of the organisation were conducted properly and in accordance with law.
The level of activity increased markedly during 2001-02, as a direct result of the conduct of the State Election in February 2002.
The cost of conducting the State Election was $6.7 million, comprising $5.7 million incurred during 2001-02 and $1 million in 2000-01. Total expenditure exceeded the original budget ($5.5 million) by approximately $1.2 million.
The following chart shows the major categories of expenses as a percentage of total State Election expenditure.
Following a general election, the Electoral Districts Boundaries Commission (the Commission) comprising a Judge of the Supreme Court, the Electoral Commissioner, and the Surveyor-General, convenes pursuant to the Constitution Act 1934. The Commission is responsible for reviewing the electoral boundaries for the purpose of dividing the State into electoral districts that are fair to prospective candidates and groups of candidates.
The Commission is required to commence proceedings for the purpose of making an electoral distribution within three months of polling day.
Proceedings of the Commission established following the 2002 State Election are continuing at the date of preparation of this Report.
Funding and expenses associated with the Commission are included in administered items.