Australian Capital Territory Consolidated Acts

AUDITOR-GENERAL ACT 1996 - NOTES

Dictionary

(see s 2)

Note 1     The Legislation Act contains definitions and other provisions relevant to this Act.

Note 2     For example, the Legislation Act, dict, pt 1, defines the following terms:

              •     appointment

              •     entity

              •     Executive

              •     exercise

              •     fail

              •     function

              •     law, of the Territory

              •     Speaker

              •     territory authority

              •     territory-owned corporation

              •     under.

"controlling interest"—see section 5.

"Financial Management Act" means the Financial Management Act 1996.

"independent auditor" means the person for the time being engaged under section 27 to conduct audits under part 5.

"performance audit", in relation to a person, body or thing, means a review or examination of any aspect of the operations of the person, body or thing.

"protected information," for part 6 (Miscellaneous)—see section 32A.

"public accounts committee" means the committee of the Legislative Assembly whose functions include the examination of financial statements for the Territory, a department or a territory authority.

"public sector company" means—

        (a)     a subsidiary of a territory authority; or

        (b)     a territory-owned corporation; or

        (c)     a subsidiary of a territory-owned corporation; or

        (d)     a company prescribed by regulation; or

        (e)     any other company in which the Territory or another territory entity has a controlling interest.

"Public Sector Management Act" means the Public Sector Management Act 1994.

"responsible chief executive "means—

        (a)     in relation to a department—the responsible chief executive in relation to the department under the Financial Management Act; and

        (b)     in relation to a territory authority—the chief executive officer in relation to the authority under the Financial Management Act; and

        (c)     in relation to a public sector company—the person responsible for managing the affairs of the company; and

        (d)     in relation to a joint venture or trust in which the Territory or a territory entity has a controlling interest—the responsible chief executive of the department or territory entity that is responsible for matters most closely related to that interest.

"subsidiary", of a territory-owned corporation—see the Territory-owned Corporations Act 1990, section 3 (1).

"territory entity" means—

        (a)     a territory authority; or

        (b)     a public sector company.

Endnotes

1     About the endnotes

Amending and modifying laws are annotated in the legislation history and the amendment history. Current modifications are not included in the republished law but are set out in the endnotes.

Not all editorial amendments made under the Legislation Act 2001, part 11.3 are annotated in the amendment history. Full details of any amendments can be obtained from the Parliamentary Counsel's Office.

Uncommenced amending laws and expiries are listed in the legislation history and the amendment history. These details are underlined. Uncommenced provisions and amendments are not included in the republished law but are set out in the last endnote.

If all the provisions of the law have been renumbered, a table of renumbered provisions gives details of previous and current numbering.

The endnotes also include a table of earlier republications.

2     Abbreviation key

am = amended	ord = ordinance
amdt = amendment	orig = original
ch = chapter	par = paragraph/subparagraph
def = definition	pres = present
dict = dictionary	prev = previous
disallowed = disallowed by the Legislative	(prev...) = previously
Assembly	pt = part
div = division	r = rule/subrule
exp = expires/expired	renum = renumbered
Gaz = gazette	reloc = relocated
hdg = heading	R[X] = Republication No
IA = Interpretation Act 1967	RI = reissue
ins = inserted/added	s = section/subsection
LA = Legislation Act 2001	sch = schedule
LR = legislation register	sdiv = subdivision
LRA = Legislation (Republication) Act 1996	sub = substituted
mod = modified/modification	SL = Subordinate Law
o = order	underlining = whole or part not commenced
om = omitted/repealed	or to be expired

3     Legislation history

Auditor-General Act 1996 No 23

notified 4 June 1996 (Gaz 1996 No S101)

commenced 1 July 1996 (s 2)

as amended by

Auditor-General (Amendment) Act 1997 No 90

notified 1 December 1997 (Gaz 1997 No S380)

commenced 1 December 1997 (s 2)

Legislation (Consequential Amendments) Act 2001 No 44 pt 27

notified 26 July 2001 (Gaz 2001 No 30)

s 1, s 2 commenced 26 July 2001 (IA s 10B)

pt 27 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)

Auditor-General Amendment Act 2001 No 52

notified 12 July 2001 (Gaz 2001 No 28)

commenced 12 July 2001 (s 2)

Legislation Amendment Act 2002 No 11 pt 2.2

notified LR 27 May 2002

s 1, s 2 commenced 27 May 2002 (LA s 75)

pt 2.2 commenced 28 May 2002 (s 2 (1))

Statute Law Amendment Act 2002 No 30 pt 3.5

notified LR 16 September 2002

s 1, s 2 taken to have commenced 19 May 1997 (LA s 75 (2))

pt 3.5 commenced 17 September 2002 (s 2 (1))

Annual Reports (Government Agencies) Act 2004 A2004-8 s 27

notified LR 19 March 2004
s 1, s 2 commenced 19 March 2004 (LA s 75 (1))
s 27 commenced 13 April 2004 (s 2 and CN2004-5)

Annual Reports Legislation Amendment Act 2004 A2004-9 sch 1 pt 1.3

notified LR 19 March 2004
s 1, s 2 commenced 19 March 2004 (LA s 75 (1))
sch 1 pt 1.3 commenced 13 April 2004 (s 2 and see Annual Reports (Government Agencies) Act 2004 A2004-8, s 2 and CN2004-5)

Auditor-General Amendment Act 2004 A2004-72

notified LR 8 September 2004
s 1, s 2 commenced 8 September 2004 (LA s 75 (1))
remainder commenced 9 September 2004 (s 2)

Statute Law Amendment Act 2008 A2008-28 sch 3 pt 3.6

notified LR 12 August 2008

s 1, s 2 commenced 12 August 2008 (LA s 75 (1))

sch 3 pt 3.6 commenced 26 August 2008 (s 2)

4     Amendment history

Name of Act
s 1     sub 2002 No 30 amdt 3.36

Dictionary
s 2     om 2001 No 44 amdt 1.311
    ins 2002 No 30 amdt 3.39

Application of terms used in Financial Management Act
s 3     def Speaker om R2 LA
    def subsidiary om 2002 No 30 amdt 3.37
    def Territory owned corporation om 2002 No 30 amdt 3.37
    defs reloc to dict 2002 No 30 amdt 3.38
    sub 2002 No 30 amdt 3.39

Notes
s 3A     ins 2002 No 30 amdt 3.39

Offences against Act—application of Criminal Code etc
s 3B     ins A2004-72 s 4

Reports to be given to Speaker
s 4     am A2008-28 amdt 3.34

Auditor-general
s 6     am A2008-28 amdt 3.34

Veto by public accounts committee
s 8     am A2008-28 amdt 3.34, amdt 3.35

Functions and powers
pt 3 note     ins A2004-72 s 5

Independence
s 9     am 2002 No 30 amdt 3.49

Reports for Annual Reports (Government Agencies) Act 2004
s 9A     ins A2004-8 s 27

Functions
s 10     am 2002 No 30 amdt 3.40

Special financial audits
s 11     am A2008-28 amdt 3.34

Performance audits
s 12     am 1997 No 90 s 4; 2002 No 30 amdt 3.41; A2004-72 s 6; ss renum R6 LA (see A2004-72 s 7); A2008-28 amdt 3.35

Auditor under the Corporations Act
s 13     am A2008-28 amdt 3.34

Power to obtain information etc
s 14     am 2002 No 30 amdt 3.49
    sub A2004-72 s 8

Power to administer oath or affirmation
s 14A     ins A2004-72 s 8

Failure to comply with notice under s 14 (1)
s 14B     ins A2004-72 s 8

Attendance before auditor-general—offences
s 14C     ins A2004-72 s 8

Privileges against selfincrimination and exposure to civil penalty
s 14D     ins A2004-72 s 8

Access to premises and things
s 15     am 2002 No 30 amdt 3.49
    sub A2004-72 s 9

Failure to comply with requirement—offence
s 15A     ins A2004-72 s 9

Audit fees
s 16     am A2004-9 amdt 1.3
    sub A2004-72 s 10

Reports for Legislative Assembly
s 17     sub 2001 No 52 s 4
    am 2002 No 30 amdt 3.42, amdt 3.49

Proposed reports
s 18     am A2008-28 amdt 3.34

Reporting sensitive information
s 19     sub A2004-72 s 11

Deliberations etc of the Executive
s 19A     ins A2004-72 s 11

Application of Financial Management Act
s 21     am 2002 No 30 amdt 3.43

Proposed appropriations
s 22     am A2008-28 amdt 3.35

Additional amounts for certain audits
s 22A     ins 2001 No 52 s 5

Staff
s 23     am A2008-28 amdt 3.34

Contractors
s 24     am 2002 No 30 amdt 3.49

Delegation
s 26     sub 2002 No 30 amdt 3.44

Performance audits
s 29     am A2008-28 amdt 3.34

Performance audit—proposed report
s 30     am A2008-28 amdt 3.34

Performance audit—report
s 31     am A2008-28 amdt 3.34

Independent auditor—ancillary powers and disclosure of information
s 32     am 2002 No 30 amdt 3.49
    sub A2004-72 s 12

Meaning of protected information for pt 6
s 32A     renum as s 33

Disclosure of protected information
s 32B     renum as s 34

Directions about protected information
s 32C     renum as s 35

Authorised disclosures of protected information
s 32D     renum as s 36

Meaning of protected information for pt 6
s 33     orig s 33 renum as s 37
    (prev s 32A) ins A2004-72 s 13
    renum R6 LA (see A2004-72 s 15)

Disclosure of protected information
s 34     orig s 34 am 2002 No 30 amdt 3.49
    om A2004-72 s 14
    (prev s 32B) ins A2004-72 s 13
    renum R6 LA (see A2004-72 s 15)

Directions about protected information
s 35     orig s 35 renum as s 38
    (prev s 32C) ins A2004-72 s 13
    renum R6 LA (see A2004-72 s 15)

Authorised disclosures of protected information
s 36     (prev s 32D) ins A2004-72 s 13
    renum R6 LA (see A2004-72 s 15)

Protection of auditor-general etc from liability
s 37     (prev s 33) am 2002 No 30 amdt 3.49
    renum R6 LA (see A2004-72 s 15)
    sub A2008-28 amdt 3.32

Regulation-making power
s 38     (prev s 35) sub 2001 No 44 amdt 1.312
    renum R6 LA (see A2004-72 s 15)

Appointment and terms of office of auditor-general
sch 1     ss renum R7 LA

Appointment
sch 1 s 1.1     am 2001 No 52 s 6; 2002 No 30 amdt 3.45; A2008-28 amdt 3.34

Resignation
sch 1 s 1.2     om 2002 No 30 amdt 3.46
    (prev s 1.3) renum as s 1.2 R7 LA

Retirement
sch 1 s 1.3     (prev s 1.4) renum as s 1.3 R7 LA

Removal from office
sch 1 s 1.4     (prev s 1.5) am A2008-28 amdt 3.33, amdt 3.34
    renum as s 1.4 R7 LA

Acting auditor-general
sch 1 s 1.5     (prev s 1.6) sub 2002 No 30 amdt 3.47
    renum as s 1.5 R7 LA

Application of Legislation Act, div 19.3.3
sch 1 s 1.6     (prev s 1.7) ins 2002 No 11 amdt 2.4
    renum as s 1.6 R7 LA

Application of Legislation Act, div 19.3.3
sch 1 s 1.7     renum as s 1.6 R7 LA

Dictionary
dict     ins 2002 No 30 amdt 3.48
    am A2004-72 s 16
    def controlling interest reloc from s 3 2002 No 30 amdt 3.38
    def Financial Management Act reloc from s 3 2002 No 30 amdt 3.38
    def independent auditor reloc from s 3 2002 No 30 amdt 3.38
    def performance audit reloc from s 3 2002 No 30 amdt 3.38
    def protected information ins A2004-72 s 17
    def public accounts committee reloc from s 3 2002 No 30 amdt 3.38
    def public sector company reloc from s 3 2002 No 30 amdt 3.38
    def Public Sector Management Act reloc from s 3 2002 No 30 amdt 3.38
    def responsible chief executive reloc from s 3 2002 No 30 amdt 3.38
    def subsidiary ins 2002 No 30 amdt 3.48
    def Territory entity reloc from s 3 2002 No 30 amdt 3.38

5     Earlier republications

Some earlier republications were not numbered. The number in column 1 refers to the publication order.

Since 12 September 2001 every authorised republication has been published in electronic pdf format on the ACT legislation register. A selection of authorised republications have also been published in printed format. These republications are marked with an asterisk (*) in column 1. Electronic and printed versions of an authorised republication are identical.

Republication No	Amendments to	Republication date
1	Act 1997 No 90	1 March 1999
2	Act 2001 No 52	12 September 2001
3	Act 2002 No 11	30 May 2002
4	A2002-30	17 September 2002
5	A2004-9	13 April 2004
6	A2004-72	9 September 2004

© Australian Capital Territory 2008

Australian Capital Territory

A1996-23

Republication No 7

Effective: 26 August 2008

Republication date: 26 August 2008

Last amendment made by A2008-28





Unauthorised version prepared by ACT Parliamentary Counsel's Office

About this republication

The republished law

This is a republication of the Auditor-General Act 1996 (including any amendment made under the Legislation Act 2001, part 11.3 (Editorial changes)) as in force on 26 August 2008. It also includes any amendment, repeal or expiry affecting the republished law to 26 August 2008.

              • authorised republications to which the Legislation Act 2001 applies

              • unauthorised republications.

The status of this republication appears on the bottom of each page.

Editorial changes

The Legislation Act 2001, part 11.3 authorises the Parliamentary Counsel to make editorial amendments and other changes of a formal nature when preparing a law for republication. Editorial changes do not change the effect of the law, but have effect as if they had been made by an Act commencing on the republication date (see Legislation Act 2001, s 115 and s 117). The changes are made if the Parliamentary Counsel considers they are desirable to bring the law into line, or more closely into line, with current legislative drafting practice.

This republication includes amendments made under part 11.3 (see endnote 1).

Uncommenced provisions and amendments

If a provision of the republished law has not commenced or is affected by an uncommenced amendment, the symbol  U  appears immediately before the provision heading. The text of the uncommenced provision or amendment appears only in the last endnote.

Modifications

If a provision of the republished law is affected by a current modification, the symbol  M  appears immediately before the provision heading. The text of the modifying provision appears in the endnotes. For the legal status of modifications, see Legislation Act 2001, section 95.

Penalties

The value of a penalty unit for an offence against this republished law at the republication date is—

(a) if the person charged is an individual—$100; or

(b) if the person charged is a corporation—$500.

Australian Capital Territory

Auditor-General Act 1996

Auditor-General Act 1996