Notes to the financial statements (continued) Section 5: Other information (continued) 26. Remuneration of auditors A. Audit services Under the GTE Act, the Auditor General for Western Australia has been appointed Western Power’s independent auditor. The indicative audit fee for the services provided by the Office of the Auditor General for the reporting years presented, are shown in table 57 below. B. Non-audit services Neither the Office of the Auditor General nor their agent(s) provided any non-audit services during the reporting year ended 30 June 2025 (30 June 2024: nil). Non-audit services represent engagements in addition to the statutory and regulatory audit duties of the external auditor.
suspected contaminated sites to the Department of Water and Environmental Regulation ( DWER ) under the Contaminated Sites Act 2003 (WA) . Until Western Power conducts an investigation to determine the presence and scope of contamination, assesses the risk and agrees with the DWER the need and criteria for remediation, Western Power is unable to accurately quantify its clean-up liabilities for all known or suspected contaminated sites. Western Power continues to monitor the sites and progressively undertakes risk-based site investigations and remediation. This approach is consistent with the DWER guidelines. ii. Other Western Power is currently party to, or is potentially affected by a number of legal claims. Until proceedings relating to these claims are finalised, uncertainty exists regarding the impact, if any, on the operations of Western Power. In the opinion of the directors, provisions or further disclosures are not required in respect of these contingencies, as it is not probable a future sacrifice of economic benefits will be required, or the amount is not capable of reliable measurement.
27. Contingencies
Western Power’s policy is to disclose details of contingencies where the probability of future receipts and/or payments is not considered remote, as well as details of contingencies, which although considered remote, the directors consider should be disclosed. A. Contingent assets Western Power did not have any contingent assets as at 30 June 2025 (30 June 2024: nil). B. Contingent liabilities i. Contaminated sites During the 2024/25 financial year, Western Power has reported 21 (2023/24: 5) new known or
28. Commitments
A. Capital commitments Future capital commitments contracted for as at the reporting dates presented, but for which no amounts have been provided for in the financial statements are shown in table 58 below. They include major transmission and distribution capital expenditure largely associated with asset replacements, customer-funded work and undergrounding, plus property and information technology initiatives.
Table 57: Audit services
2024/25 $’000
2023/24 $’000
Annual audit of financial statements and other assurance services
629
529
Table 58: Capital commitments
2024/25 $M
2023/24 $M
Payable within one year Payable later than one year but not later than five years Payable later than five years
396 499 - 895
191 115 2
308
Western Power Annual Report 2025
131
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