Australian Capital Territory Consolidated Acts

AUDITOR-GENERAL ACT 1996 - SECT 16

    (1)     This section applies to an entity if—

        (a)     the entity's annual financial statements are audited under the Financial Management Act; or

        (b)     the entity's accounts or records are audited under section 11 (Special financial audits); or

        (c)     the entity's accounts or records are audited under another territory law.

    (2)     The entity is liable to pay to the auditor-general on behalf of the Territory fees for the audit based on a scale of fees decided by the auditor-general.

    (3)     The fees are payable within 30 days after the day a claim for payment is given to the person by the auditor-general.

    (4)     The auditor-general may make a claim for payment for an instalment of the fees before the audit is finished.

    (5)     A report by the auditor-general under the Annual Reports (Government Agencies) Act 2004 must include details of the basis on which fees for audits conducted during the reporting period were decided by the auditor-general.