Figures H1 and H2 show spend and benefits for 2012–13 to 2016–17 reported by lead agencies DTF and DPC across all SPCs they lead.

Figure H1
DTF spend and benefits, 2012–13 to 2016–17

Figures G1 to G3 provide a breakdown of goods and services spend by the seven department by ANZSIC subdivision, group and class categories for 2016–17.

Figure G1
Goods and services spend of more than $5 million by ANZSIC subdivision categories, 2016–17

Figure F1 provides ANZSIC division descriptions.

Figure F1
ANZSIC division descriptions

Step 1: Define scope

The scope of data for the audit included expenditure from the seven departments for the financial years 2014–15, 2015–16 and 2016–17.

We used this expenditure data to perform the following tests:

Figures D1 and D2 provide examples of the type of information publicly available in the WA Department of Finance dashboard.

Figure D1
WA agency expenditure by the United Nations Standard Products and Services Code, 2016–17

Figure C1 shows SPCs as at June 2017 and their sourcing arrangements.

Figure C1
SPCs as at 30 June 2017

As at the 1 July 2018 the following entities are bound by VGPB policies.

We have consulted with Cenitex, DEDJTR, DET, DELWP, DHHS, DJR, DPC, DTF and VGPB, and we considered their views when reaching our audit conclusions. As required by section 16(3) of the Audit Act 1994, we gave a draft copy of this report, or relevant extracts, to those agencies and asked for their submissions and comments.

Responsibility for the accuracy, fairness and balance of those comments rests solely with the agency head.

Responses were received as follows:

The Standing Directions of the Minister for Finance under the FMA require effective controls over procurement so that specified public sector agencies comply with government supply policies. All departments and entities bound by VGPB policies must purchase from mandatory SPCs unless the lead agency has granted a written exemption.