OFFICE OF PUBLIC EMPLOYMENT

 

 

FUNCTIONAL RESPONSIBILITY AND STRUCTURE

 

Establishment

 

The Office of Public Employment was established on 1 July 2005 and is an Administrative Unit established pursuant to the Public Sector Management Act 1995.

 

Functions

 

The goal of the Office of Public Employment is to be a client focused, strategic partner in creating a skilled, dynamic and responsive public sector workforce through innovation and collaboration.

 

Its vision is to foster an inclusive, ethical, high performing and accountable public sector.

 

Structure

 

The structure of the Office of Public Employment is illustrated in the following organisation chart.

 

 

 

AUDIT MANDATE AND COVERAGE

 

Audit Authority

 

Audit of the Financial Report

 

Subsection 31(1)(b) of the Public Finance and Audit Act 1987 provides for the Auditor-General to audit the accounts of the Office of Public Employment for each financial year.

 

Assessment of Controls

 

Subsection 36(1)(a)(iii) of the Public Finance and Audit Act 1987 provides for the Auditor-General to assess the controls exercised by the Office of Public Employment in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities.

 

This assessment also considers whether those controls are consistent with the prescribed elements of the Financial Management Framework as required by Treasurer’s Instruction 2 Financial Management Policies.

 

Scope of Audit

 

The audit program covered major financial systems and was directed primarily to obtaining sufficient evidence to enable an audit opinion to be formed with respect to the financial statements and internal controls.

 

During 2005-06, specific areas of audit attention included:

 

·                     expenditure

·                     revenue

·                     payroll

·                     budgetary control

·                     assets and liabilities

·                     general ledger.

 

 

AUDIT FINDINGS AND COMMENTS

 

Audit Opinions

 

Audit of the Financial Report

 

In my opinion, the financial report presents fairly, in accordance with the Treasurer’s Instructions promulgated under the provisions of the Public Finance and Audit Act 1987, applicable Accounting Standards and other mandatory professional reporting requirements in Australia, the financial position of the Office of Public Employment as at 30 June 2006 and the results of its operations and cash flows for the year then ended.

 

Assessment of Controls

 

In my opinion, the controls exercised by the Office of Public Employment in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities  are sufficient to provide reasonable assurance that the financial transactions of the Office of Public Employment have been conducted properly and in accordance with law.

 

Audit Communications with Management

 

The results of the audit were satisfactory and no matters were raised with management.

 

 

INTERPRETATION AND ANALYSIS OF FINANCIAL REPORT

 

On establishment of the Office of Public Employment on 1 July 2005, there was a net asset deficiency of $1.1 million (refer to Note 23).  This deficiency has increased to $1.7 million at 30 June 2006 due principally to an increase in the liability for employee benefits following resolution, during the year, of staffing requirements.