This CUA provides a range of audit and financial advisory services to WA State agencies to assist with:
- conformance to the requirements of the Financial Management Act 2006 (FMA) and issued Treasurer’s Instructions (TI) concerning the principles, practices and procedures to be complied with in the financial management of the State. For example TI 825 Risk Management, TI 812 Insurance and TI 1201 Internal Audit.
- financial resources management and budgetary decision-making processes.
The FMA requires State agencies to ensure that:
- the agency operates in a manner that is efficient and economic thus achieving its objectives;
- have the custody, control and management of, and accounting for, all public property under its control; and
- an effective internal audit function is maintained.
The CUA is made up of the following categories:
- Category A: Audit Services
- Category B: Forensic Audit Services
- Category C: Probity Services
- Category D: Risk Advisory Services
- Category E: Financial, Accounting and Taxation Advisory Services
- Category F: Commercial Advisory Services
- Category G: Financial Assessment Services
- Category H: Program, Project, and Business Process Reviews (non-mandatory)
- Category I: Actuarial Services
Categories A to G and I are mandatory for the Perth metropolitan region and
non-mandatory in the regions for State agencies.
Category H is non-mandatory state-wide for State agencies. Where the CUA is
non-mandatory you may:
- Purchase under the applicable CUA from a CUA contractor; or
- Exercise your discretion to purchase outside the CUA, and purchase in accordance with Western Australian Procurement Rules and Buy Local policy.
Before you buy, also check that your purchase falls within your organisation's procurement policies.
In accordance with Western Australian Procurement Rules, you can buy outside of this CUA and directly source from an Australian Disability Enterprise (ADE) or Aboriginal Business.
Applicable General Conditions of Contract
The General Conditions of Contract (August 2023) applies to this arrangement.
Category A: Audit Service
Show moreFor audit services (other than for forensics or probity) including internal audits, performance (operational) audits, compliance audits, financial audits, information systems audits and corporate governance reviews.
The Institute of Internal Auditors’ Professional Practice Framework (PPF) defines Internal Audit as “an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”
Treasurers Instruction Part XII outlines the basic requirements for an effective internal audit function and stipulate that audit services shall be carried out in accordance with the most recent Standards for the Professional Practice of Internal Auditing issued by The Institute of Internal Auditors.
An important aspect of the internal audit function is to report appropriately to the Customer or its audit committee on any matters, which in the opinion of the auditor, should be reported.
Feedback and advice should be provided to the Customer on Best Practice in both the public and private sectors as part of the internal audit reporting function, as this will assist enhancement of the Customer’s efficiency and/or effectiveness and its controls.
Category B: Forensic Audit Services
Show moreFor investigations through forensic accounting to prevent and resolve commercial disputes, fraud, misconduct, and breaches of rules and regulations.
Category C: Probity Services
Show moreFor independent scrutiny of a process (including activities such as outsourcing, procurement, disposal of assets) to ascertain whether procedures followed are consistent with appropriate regulation, guidelines and best practice principles of openness and transparency. Elements that Probity Advisors and Probity Auditors must address are:
• Value for money
• Impartiality
• Dealing with conflicts of interest
• Accountability and transparency
• Confidentiality
| Probity Audits | Will examine and evaluate whether a customer is complying with a probity plan during the life of a project and assesses whether the established criteria, standards and principles. |
| Probity Advice | Probity advice and assistance will be provided before and during a process to improve the outcomes of a process and/or address unexpected probity issues that arise. |
Category D: Risk Advisory Services
Show moreFor business/business unit, procurement, project, program or initiative risk reviews, assessments and facilitation services including advice and assistance in defining and assessing risk categories and treatments, workshops, and training.
Treasurer’s Instruction 825 Risk Management states:
“The accountable authority of an agency shall ensure that:
- suitable risk management policies and practices are developed; and
- risk management policies and practices are periodically assessed and updated to ensure that they are suitable for managing risks inherent in the operations of the agency”.
Category E : Financial, Accounting and Taxation Advisory Services
Show moreFor advice on financial, accounting and taxation matters including:
| Financial Modelling | The development of financial models to support financial forecasting and analytics. This may include financial model reviews, advice and design. |
| Financial Statements Analysis | Support and advice on the interpretation of financial statements and related data that would assist Customers in their financial planning, resource management and decision-making. |
| Development of Accounting Policies and Procedures | Advice on the formulation and implementation of accounting policies and procedures in accordance with the requirements of the FMA. |
| Preparation of Financial Statements and Annual Reports | Assistance with the preparation of financial statements and annual reports in compliance with the requirements of the FMA and International Financial Reporting Standards. |
| Accounting Advice | Advice on the accounting treatment of large transactions, budget and cash flow management and advice on management models for facilities, for example when setting up new venues or sorting out old ones. |
| Taxation Advice | Advice on State and Commonwealth tax legislation and its impact on the operation and performance of Customers, and related reporting requirements. |
Category F: Procurement Advisory Services
Show moreFor commercial advice on project/procurement/contract development including business case preparation and deployment, market analysis / engagement / implementation, development of selection / project evaluation criteria, development of tender documentation and support for tender evaluations.
For commercial advice including:
| Business Case Development | Strategic analysis and advice at project and program level to support investment planning and decision making. Preparation of business cases in accordance with project concepts and guidelines. |
| Procurement Strategy Development | Preparation of procurement strategies at project and program level including the assessment of packaging options and procurement options (e.g., design and construct, alliance, public private partnership, lease versus buy or other arrangements). Validation of procurement strategy through market capability analysis and market soundings. |
| Procurement Process Support | Development of selection / project evaluation criteria, development of tender documentation and support for tender evaluations, including financial and commercial evaluations. Assist in tender negotiation phase. |
Category G: Financial Assessment services
Show moreFor the assessment of the financial capacity of organisations including for pre-qualification, pre-contract award and post contract award monitoring of contracts. Financial assessment services provide a due diligence check to assess whether a contractor has the financial capacity to complete the work or supply the goods and services without becoming insolvent or experiencing financial distress.
The following reports are available:
| Five Day Turnaround Assessment | Standard Financial Assessment Report Standard Financial & Performance Assessment Report Detailed Financial Assessment Report Detailed Financial & Performance Assessment Report |
| Three Day Turnaround Assessment | Standard Financial Assessment Report Standard Financial & Performance Assessment Report Detailed Financial Assessment Report Detailed Financial & Performance Assessment Report |
| Other Services | Update of Prior Assessment & Reassessment (for assessments under 6 weeks old) Electronic copy of previous Assessments Monitoring Assessment for a Contract in Progress |
Refer to Quick links for more detailed Category G – Financial Assessment Services Minimum Requirements.
Category H: Program Reviews (non-mandatory)
Show moreFor the appraisal and evaluation of Customer programs. Reviews are for identifying and understanding the results of a program and their impacts, as well as what can be the best alternatives to help in decision-making and lead to improvement in the process.
Category I: Actuarial Services
Show moreFor the provision of expertise to assess risk in insurance and finance through the application of statistics, contingency plans, and data to formulate plans best suited to help State agencies balance liabilities, obligations, and compliance for the future.
Out of Scope activity
Show more- Services offered by the Western Australian Treasury Corporation (WATC); this means that State agencies can elect to engage the WATC to assist with their requirements. Contact Advisory Services (link sends email) at WATC to discuss the range of services they offer to Western Australian public sector agencies, local governments and public universities.
- Internal Audit Committee (IAC) Chair, who is not a public service officer.
- Temporary Personnel Services.
- Work Health and Safety Audits (WHS).
Buying rules
Show moreThis table sets out the minimum requirements for State agencies:
| Monetary Thresholds | Minimum Requirements for CUAAFA2024 |
|---|---|
Up to $50,000 (GST inclusive) | Pick and Buy Buyers may determine the most appropriate procurement method via the CUA, this may include direct sourcing, verbal or written quotations based on an assessment of the market, complexity, risk and/or process efficiency. |
$50,001 up to $250,000 (GST inclusive) | Buyers must seek 2 or more written quotes from CUA contractors that have the minimum insurance requirements that match the:
|
Work valued above $250,001 (GST inclusive)
| Buyers must seek 3 or more written quotes from CUA contractors that have the minimum insurance requirements that match the:
|
Insurance and Risk Levels
Show moreFor each Customer Contract, Customers should assess the applicable risk level. Quotes may only be sought from contractors with the minimum insurance cover as specified in the table below.
| Risk Level | Key Risk | Minimum Insurance Cover |
|---|---|---|
| Low Risk Contracts | Errors and omissions in the advice provided which is covered by Professional Indemnity insurance. |
|
| Medium Risk Contracts | Errors and omissions in the advice provided which is covered by Professional Indemnity insurance. |
|
| High Risk Contracts | Errors and omissions in the advice provided which is covered by Professional Indemnity insurance. Potential Cyber and liability risk exposures e.g., network intrusion, loss of records, business interruption. |
|
Based on the scope of the Customer Contract and the assessed risks, Agencies may also require contractors to hold the following insurances:
- Cyber Liability – limit to be determined based on risk assessment.
- Motor Vehicle Third Party - $30m.
- Compulsory Third Party.
How do I buy?
Show moreThe steps below outline the process and recommended documents to establish a Customer Contract:
- Identify the scope and requirements.
- Obtain the necessary approvals to commence the procurement process.
- Select the contractor/s that meet your requirements by browsing the Contractor Catalogue (link is external).
- Complete and forward Part A: Quote Form to seek quotes and obtain pricing from selected contractor(s) as per CUAAFA2024 Buying Rules.
- Contractor(s) completes, signs and returns Part B: Contractor Offer to the Customer by the specified date for consideration.
- Evaluate Contractor’s Offers to determine the best value for money.
- Document your decision making.
- Contact and negotiate with selected contractor (if applicable).
- Customer completes and forwards Part C: Acceptance of Offer to successful contractor to confirm order.
- Customer notifies unsuccessful contractors (if applicable) and may provide a debrief on request.
- If contract is over $50,000 then publish contract award details on Tenders WA.
Other policy requirements
Show moreState agencies should be aware of the following requirements under Western Australian Procurement Rules (WAPR) as they apply to purchases from this CUA. The below table is a summary of the requirements, and State agencies are encouraged to review the WAPR.
Procurement planning
| Requirement | WA Procurement Rules |
| Buyers must prepare a procurement plan and submit it to the State Tenders Review Committee. | No, when purchasing from this CUA. |
| Buyers must involve Finance. | No, buyers do not need to involve Finance when purchasing from this CUA. (WA Procurement Rule C1) |
| Buyers must obtain approval from an authorised officer of Finance to purchase through an alternative arrangement to this CUA. | Yes, for all values and delivery locations where the purchase of goods and / or services under the CUA are mandatory (WA Procurement Rule C2.2).
Please note that State agencies are not required to request advice or approval from Finance, regardless of value, to purchase from an ADE or an Aboriginal Business (WA Procurement Rule C2.2). |
Request development and contract formation
| Requirement | WA Procurement Rules |
|---|---|
| Buyers must prepare an evaluation report. | An evaluation report must be developed for all contracts valued $50,000 and above (WA Procurement Rule D7(1)).
The detail of an evaluation report must be commensurate with the value, risk and complexity of the contract (WA Procurement Rule D7(2)). |
| Buyers must submit an evaluation report to the State Tender Review Committee. | No, when purchasing from this CUA. |
| Buyers must publish details of their contract on Tenders WA. | Yes, for all contracts valued $50,000 or more (WA Procurement Rule D8.1), unless the State agency is not required to do so under WA Procurement Rule D8.2. |
| Buyers must record the contract on the agency’s contract register, as instructed within the buying agency’s financial management manual. | Yes, for all contracts valued at $50,000 or more (WA Procurement Rule F5), unless alternative arrangements have been approved under WA Procurement Rule F5(6). |
Contract management
| Requirement | WA Procurement Rules |
|---|---|
| Buyers must prepare an evaluation report. | An evaluation report must be developed for all contracts valued $50,000 and above (WA Procurement Rule D7(1)).
The detail of an evaluation report must be commensurate with the value, risk and complexity of the contract (WA Procurement Rule D7(2)). |
| Buyers must submit an evaluation report to the State Tender Review Committee. | No, when purchasing from this CUA. |
| Buyers must publish details of their contract on Tenders WA. | Yes, for all contracts valued $50,000 or more (WA Procurement Rule D8.1), unless the State agency is not required to do so under WA Procurement Rule D8.2. |
| Buyers must record the contract on the agency’s contract register, as instructed within the buying agency’s financial management manual. | Yes, for all contracts valued at $50,000 or more (WA Procurement Rule F5), unless alternative arrangements have been approved under WA Procurement Rule F5(6). |
Premier’s Circulars
Please ensure compliance with the Premier’s Circular 2021/17 regarding reporting on consultants engaged by government and Premier’s Circular 2021/12 regarding permanent engagement of fixed term contract and casual employees.
Exemption from using this CUA
Procurement Frameworks are responsible for processing and approving all requests from State agencies seeking exemption from using a mandatory CUA. Requests for an exemption are considered on a case-by-case basis, and a requesting agency must be able to demonstrate that a business need cannot be adequately met by the relevant CUA.
Exemption requests should be directed to the Assistant Director Procurement Frameworks through an email to the contract manager in the first instance. Requests for exemption must be in writing via email and must provide sufficient explanation and background to enable the request to be considered. The requesting officer should be the Accountable Authority or delegate of the agency.
For guidelines on what to include in an exemption request, please refer to the Common Use Arrangements Procurement Practice Guideline.
Who supplies what?
Show moreTo access the list of all contractors and assist with the selection of CUAICTS2021 contractors please refer to the Contractor Catalogue (link is external).
What will it cost?
Show morePricing
Refer to CUAAFA2024 Price Schedule for maximum hourly rates for each Contractor in each category by position title (defined in section below).
Contractors may not quote a rate for a consultant position level that is higher than the rate listed in the CUAAFA2024 Price Schedule, however State agencies may seek to negotiate lower hourly rates or agree to pricing on a fixed lump sum basis.
The Contractors may charge reasonable disbursements, i.e. out of pocket costs such as travel expenses or accommodation. The Contractor should specify the type and estimated cost of any anticipated disbursements in the CUA Quote Form (Part B). The CUA pricing does not includes agreed rates for disbursements.
State agencies can view hourly rate comparison data for all Contractors and State agencies in the PowerBI CUAAFA2024 Expenditure Report. For assistance with accessing or using that report, contact BDA-informandimprove@finance.wa.gov.au
Position titles
As per the CUAAFA2024 Price Schedule:
| Position Title | Qualifications/Experience |
|---|---|
| Partner/Director | Partner/ Director of the professional service provider. Extensive experience in the application of modern methodologies and practices in relevant discipline. |
| Senior Manager | Senior manager with ability and experience to lead a team of professionals. Extensive experience in the application of modern methodologies and practices in relevant discipline. |
| Manager/Supervisor | An experienced professional with responsibility to manage senior, intermediate and graduate positions in team. Substantial appropriate experience in relevant discipline. |
| Senior | An experienced professional with appropriate experience in relevant discipline. |
| Intermediate | Two to three years of experience in a relevant discipline. |
| Graduate | Person with professional qualification/affiliation and less than two years of experience. |
Payment by Purchasing Card
The government purchasing card offers a quick and convenient method of payment allowing goods and services to be efficiently purchased.
Always remember to inform the contractor that you will be paying by government purchasing card, at the time of ordering the product or service, and ensure they clearly understand that they must send the tax invoice directly to you, the cardholder.
Making the most of this contract
Show moreEngagement letters:
You should use the CUA Order Form (Parts A, B and C) to document the formation of a Customer Contract under the CUA.
You are not required to sign a separate Engagement Letter issued by the Contractor and you are advised not to sign a Contractor’s engagement letter that incorporates their standard terms of business. See the Terms and Conditions section below for more information about the CUA terms and conditions.
CUAAFA2024 Terms and Conditions
Show more- The terms and conditions applicable to CUAAFA2024 Customer Contracts are set out in the CUAAFA2024 Request (Schedule 1, Customer Contract Details & Schedule 2), together with the General Conditions of Contract (August 2023).
- Contractors with negotiated departures to the CUAAFA2024 Request and/or the General Conditions of Contract (August 2023) can be identified through filters in the Contractor Catalogue.
- State agencies may request these departures by emailing Contract Manager (link sends email) who will make this information available on a Commercial-in-Confidence basis.
- Special conditions may be applied to a Customer Contract in addition to the standard CUA terms and conditions or negotiated changes to the standard CUA terms and conditions.
- For the addition of routine or simple special conditions to a Customer Contract (e.g. Contractor police clearances, references to specific confidential information or Customer retains ownership of intellectual property rights in new material), Buyers can add within the applicable ‘Special Conditions’ section in the CUA Quote Form (Parts A & C).
- For the addition of more complex or contentious special conditions to a CUA Customer Contract, Buyers are encouraged to seek advice from their in-house procurement, policy and/or legal teams before including in their Customer Contract.
- Buyers should not sign up to a Contractor’s standard engagement letter or additional legal documentation that may incorporate non-CUA terms of business.
Validity Period:
- The Head Agreement is a standing offer so validity periods are not addressed in the Customer order and quote forms. However, it would be reasonable if your evaluation/negotiation period is anticipated to be lengthy (e.g. longer than 3 months) that you obtain agreement upfront and in writing with the Contractor to confirm the validity period of their offer.
Conflicts of Interest
A conflict of interest is a situation which arises from a conflict between an entity or individual’s public or professional duty and their private or personal interest. A conflict may be actual, potential or perceived and may relate to either a financial or non-financial benefit.
Both CUA Customers and Contractors have a duty to identify and manage conflicts of interest.
State agencies’ code of conduct and conflict of interest guidelines will outline duties to identify, report and manage conflicts.
You must consider and declare conflicts (actual, potential or perceived) when seeking quotes, evaluating offers, awarding and managing a contract.
CUA Contractors have a contractual obligation under the General Conditions of Contract (August 2023) to identify conflicts and notify their Customer. They are also required to complete the declaration that has been added to the CUA Quote Form (Part B) stating that they have done a conflict check and declared any identified conflicts to their Customer.
If a conflict is identified they are required to notify their Customer and take reasonable steps to remove the conflict. As the Customer you must determine whether it is possible to manage the conflict before you award the Customer Contract.
Intellectual Property Rights
The CUAAFA2024 Request (Customer Contract Details) specify that:
- intellectual property rights in new materials are owned by the Contractor, and
- the Contractor grants the Customer an irrevocable, perpetual, royalty-free, non-exclusive licence to exercise any or all of the rights of an owner of intellectual property rights in the new material during the remainder of the duration of the intellectual property rights in that new material.
If the circumstances of the your Customer Contract require that your agency retains ownership of the intellectual property rights in the new material created under the contract, please include a special condition in the CUA Quote Form specifying that Part B, Clause 23.1 of the General Conditions of Contract (August 2023) applies.
After I buy
Show moreActive contract management pays off
- Check your invoices to ensure the correct price has been charged, before authorising payment.
- Manage your contract term – keep an eye on your contract expiry date.
- Test the market on a regular basis to see what the other contractors on the CUA are offering.
- Monitor service level compliance.
- Document any issues as they arise even if they are resolved. This will assist in ongoing contractor performance management.
Service Issues
- The CUA Contractors are required to comply with the service requirements in the CUAAFA2024 Request (Schedule 2), together with the General Conditions of Contract (August 2023) and any special conditions specified in the relevant CUA Quote Form.
- Detailed guidance on monitoring supplier performance and managing contract problems is available on WA.gov.au.
- Notwithstanding the CUA service requirements, you may encounter contract issues that can arise for a variety of reasons. To minimise the chance of a minor problem escalating into a dispute, the issue should be identified, discussed and resolved quickly and efficiently at the lowest practical level.
- If you do experience a service issue with a CUA Contractor that you are unable to resolve directly with the Contractor, you can also seek advice from the Contract Manager.
Supplier Performance
- The Department of Finance monitors the CUA Contractors at the Head Agreement level by using KPIs linked to the delivery and accuracy of sales reports, maintenance of insurances and by seeking feedback from Customers via ad hoc queries and customer satisfaction surveys.
- Customers are also encouraged to monitor supplier performance under their Customer Contracts. If your contract is of significant complexity, value, risk and/or duration, consider incorporating contract management requirements in the Customer Contract to facilitate the active monitoring of supplier performance (i.e. meetings, reporting, KPI’s etc.).
- Active monitoring of ongoing Customers Contracts (e.g. invoice accuracy, service deliver and contract term), and regularly testing the market to see what other Contractors are offering can help you maintain good supplier performance and value for money.
