To Contents Page To Previous Page To Next Page To Home PageNavigation Bar

 

STATE ELECTORAL OFFICE

 

FUNCTIONAL RESPONSIBILITY

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.

SIGNIFICANT FEATURES

Revenue from the sale of goods and services for local government elections increased by $2.2 million.  Expenditure on supplies and consumables associated with conducting non-Parliamentary elections increased by $1.7 million and employee expenses increased by $371 000.

AUDIT MANDATE AND COVERAGE

Audit Authority

The Office is audited pursuant to subsection 31(1)(b) of the Public Finance and Audit Act 1987.

Scope of Audit

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.

Audit Communications to Management

Audit findings were conveyed in a management letter to the Electoral Commissioner and a satisfactory response to those findings has been received.

AUDIT FINDINGS AND COMMENTS

Commentary on General Financial Controls

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.

CONTROLS OPINION

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 the law.

INTERPRETATION AND ANALYSIS OF FINANCIAL STATEMENTS

Expenses and Revenues

Revenue from the sale of goods and services increased by $2.2 million to $2.9 million and expenditure incurred in conducting non-Parliamentary elections increased by $1.7 million to $1.9 million due mainly to the Office’s role in the conduct of local government elections (refer to further commentary below).

FURTHER COMMENTARY ON OPERATIONS

Local Government Elections

During the year, Parliament passed the Local Government (Elections) Act 1999.  Under subsection 10(1) of that Act the Electoral Commissioner is the appointed returning officer for all local government elections.

Elections to determine the membership of all local government councils were held in May 2000.  As a result the Electoral Commissioner was the returning officer for 67 councils of which:

Section 13 of the Local Government (Elections) Act 1999 requires that ‘All costs and expenses incurred by the returning officer … must be defrayed from funds of the council.’

As a result, the Office recovered costs of $2.3 million in relation to the above local government elections.

Electoral Districts Boundaries Commission

Following a general election, the Electoral Districts Boundaries Commission 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.

There was no activity by the Commission in 1999-2000.

To Contents Page To Previous Page To Next Page To Home PageNavigation Bar

top