Appendix eight



A consultant in the Audit Office is referred to as a person or organisation that provides expert advice professionally to assist decision making. Audit Office consultancy expenses for 2016–17 were $585,191. The consultancy services were provided for audit services, system services and strategic consulting.


Consultant Nature of service Amount $
Contracts $50,000 or more
PwC Australia Financial Audit – review of tax balances 65,000
Deloitte Touche Tohmatsu Cyber security review of systems and processes 64,000
Cumpston Sarjeant Pty Financial Audit – actuarial services 99,853
Michelle Wheeler Consulting Performance Audit – expert advice – palliative care 51,268
Total (4 contracts) 280,121

Contracts $30,000 to $50,000

Crowe Horwath (Aust) Pty Ltd Financial Audit – review of tax balances 42,900
Total (1 contract) 42,900

Contracts less than $30,000 (total)


(20 contracts)



Total expenditure for 2016–17 585,191