Readers Guide

                   This Guide aims to give you a general overview of the matters covered by this Act. It also gives you some information about the way this Act is organised.

Overview of this Act

                   This Act establishes an office of Auditor‑General for the Commonwealth and sets out the Auditor‑General's functions. This Act also establishes the Australian National Audit Office and provides for the appointment of an Independent Auditor to audit the Office.

Summary of this Act

        Part 1  Preliminary: This Part deals with the commencement of this Act, its application to things outside Australia and its application to the Crown.

        Part 2  Interpretation: This Part contains definitions of terms that are frequently used throughout this Act.

        Part 3  The Auditor‑General: This Part establishes the office of Auditor‑General. Schedule 1 deals with administrative matters relating to the office of Auditor‑General, such as the Auditor‑General's appointment, conditions, resignation and removal.

        Part 4  Main functions and powers of the Auditor‑General: This Part set out the functions and powers of the Auditor‑General.

        Part 5  Information‑gathering powers and secrecy: This Part gives the Auditor‑General various powers to gather information. It also places restrictions on the disclosure or publication of information.

        Part 6  The Australian National Audit Office: This Part establishes the Australian National Audit Office.

        Part 7  Audit of the Australian National Audit Office: This Part establishes an office of Independent Auditor. The functions of the Independent Auditor are to audit the financial statements of the Australian National Audit Office and to carry out performance audits of the Office. Schedule 2 deals with administrative matters relating to the office of Independent Auditor, such as the Independent Auditor's appointment, conditions, resignation and removal.

        Part 8  Miscellaneous: This Part deals with miscellaneous matters such as a Commonwealth indemnity for people carrying out Auditor‑General functions.

Related legislation

                   The following Acts are directly relevant to the operation or interpretation of this Act.

                   The Commonwealth Authorities and Companies Act 1997 contains reporting, accountability and other rules for Commonwealth authorities and Commonwealth companies.

                   The Financial Management and Accountability Act 1997 establishes a framework for the proper management of public money and public property (broadly, money or property that is owned or held by the Commonwealth).

                   The Acts Interpretation Act 1901 contains many general rules about the meaning or effect or various terms and provisions that are commonly used in Commonwealth Acts.

                   This list is not exhaustive. Acts other than those listed above might also affect the operation or interpretation of this Act.

Contents

Part 1--Preliminary                                                                                                                1

1............ Short title [see Note 1] ....................................................................... 1

2............ Commencement [see Note 1] .............................................................. 1

3............ This Act binds the Crown .................................................................. 1

4............ This Act extends to things outside Australia ..................................... 1

Part 2--Interpretation                                                                                                           2

5............ Definitions .......................................................................................... 2

Part 3--The Auditor‑General                                                                                            5

7............ Auditor‑General .................................................................................. 5

8............ Independence of the Auditor‑General ................................................ 5

9............ Appointment, conditions etc. for Auditor‑General ............................ 6

10.......... Auditor‑General to have regard to audit priorities of Parliament etc. 6

Part 4--Main functions and powers of the Auditor‑General                           7

Division 1--Statement audits                                                                                    7

11.......... Agencies .............................................................................................. 7

12.......... Commonwealth authorities and subsidiaries ...................................... 7

13.......... Commonwealth companies and subsidiaries ...................................... 7

14.......... Audit fees for statement audits .......................................................... 7

Division 2--Performance audits                                                                              9

15.......... Agencies .............................................................................................. 9

16.......... Commonwealth authorities and subsidiaries ...................................... 9

17.......... Commonwealth companies and subsidiaries .................................... 10

18.......... General performance audit ................................................................ 11

19.......... Comments on proposed report ........................................................ 12

Division 3--Audits etc. by arrangement                                                           14

20.......... Audits etc. by arrangement ............................................................... 14

Division 4--Functions under other Acts                                                           15

21.......... Acting as auditor under the Corporations Act ................................. 15

22.......... Functions under other Acts .............................................................. 15

Division 5--Miscellaneous functions and powers                                        16

23.......... Provision of advice or information ................................................... 16

23A....... Provision of information for performance audits ............................. 16

24.......... Auditing standards ............................................................................ 16

25.......... Extra reports to Parliament ............................................................... 17

26.......... Extra reports to Ministers ................................................................ 17

27.......... Contracting outsiders to assist with audits ...................................... 17

28.......... Annual report for the Australian National Audit Office .................. 17

29.......... Delegation by Auditor‑General ........................................................ 18

Part 5--Information‑gathering powers and secrecy                                           19

Division 1--Information‑gathering powers                                                      19

30.......... Relationship of information‑gathering powers with other laws ....... 19

31.......... Purpose for which information‑gathering powers may be used ....... 19

32.......... Power of Auditor‑General to obtain information ............................. 19

33.......... Access to premises etc. .................................................................... 20

35.......... Self‑incrimination no excuse ............................................................. 21

Division 2--Confidentiality of information                                                       22

36.......... Confidentiality of information .......................................................... 22

37.......... Sensitive information not to be included in public reports ............... 23

Part 6--The Australian National Audit Office                                                      25

38.......... Establishment ................................................................................... 25

39.......... Function ............................................................................................ 25

40.......... Staff .................................................................................................. 25

Part 7--Audit of the Australian National Audit Office                                     26

Division 1--The Independent Auditor                                                               26

41.......... Independent Auditor ........................................................................ 26

42.......... Appointment, conditions etc. for Independent Auditor .................. 26

43.......... Independent Auditor to have regard to audit priorities of Parliament etc.               26

Division 2--Audit of the Australian National Audit Office                      27

44.......... Audit of annual financial statements ................................................ 27

45.......... Performance audit ............................................................................. 27

46.......... Sensitive information not to be included in public reports ............... 28

Division 3--Miscellaneous                                                                                       29

47.......... Independent Auditor to have same access powers etc. as Auditor‑General             29

48.......... Confidentiality of information .......................................................... 29

49.......... Indemnity ......................................................................................... 29

Part 8--Miscellaneous                                                                                                        30

50.......... Guaranteed availability of parliamentary appropriations ................ 30

51.......... Auditor‑General may approve expenditure ...................................... 30

53.......... Joint Committee of Public Accounts and Audit may request draft estimates for Audit Office               30

54.......... Provision of information to the Finance Minister ............................ 30

55.......... Indemnity ......................................................................................... 31

56.......... Modifications of Act for intelligence or security agency etc. ........... 31

57.......... Regulations ....................................................................................... 32

Schedule 1--Appointment, conditions of appointment etc. for Auditor‑General     33

1............ Appointment of Auditor‑General .................................................... 33

2............ Minister must refer recommendation for appointment of Auditor‑General to the Joint Committee of Public Accounts and Audit .......................................................................................... 33

3............ Remuneration of Auditor‑General .................................................... 34

4............ Recreation leave etc. ......................................................................... 34

5............ Resignation ....................................................................................... 34

6............ Removal from office etc. ................................................................... 34

7............ Acting appointment .......................................................................... 36

Schedule 2--Appointment, conditions of appointment etc. for Independent Auditor            37

1............ Appointment of Independent Auditor ............................................. 37

2............ Minister must refer recommendation for appointment of Independent Auditor to the Joint Committee of Public Accounts and Audit .......................................................................... 37

3............ Remuneration of Independent Auditor ............................................. 37

4............ Resignation ....................................................................................... 38

5............ Removal from office etc. ................................................................... 38

6............ Acting appointment .......................................................................... 39

Notes                                                                                                                                             41

  

Notes to the Auditor-General Act 1997

Note 1

The Auditor-General Act 1997 as shown in this compilation comprises Act No. 151, 1997 amended as indicated in the Tables below.

For application, saving or transitional provisions made by the Corporations (Repeals, Consequentials and Transitionals) Act 2001, see Act No. 55, 2001.

For all other relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Auditor‑General Act 1997	151, 1997	24 Oct 1997	1 Jan 1998 (see s. 2 and Gazette 1998, No. GN49)
Public Employment (Consequential and Transitional) Amendment Act 1999	146, 1999	11 Nov 1999	Schedule 1 (items 104-106): 5 Dec 1999 (see Gazette 1999, No. S584) (a)	--
Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000	137, 2000	24 Nov 2000	Ss. 1-3 and Schedule 1 (items 1, 4, 6, 7, 9-11, 32): Royal Assent Remainder: 24  May 2001	Sch. 2 (items 418, 419)
Corporations (Repeals, Consequentials and Transitionals) Act 2001	55, 2001	28 June 2001	Ss. 4-14 and Schedule 3 (items 36-40): 15 July 2001 (see Gazette 2001, No. S285) (b)	Ss. 4-14 [see Note 1]
Financial Framework Legislation Amendment Act (No. 1) 2007	166, 2007	25 Sept 2007	Schedule 1 (items 1-8, 10, 13-16, 19, 21): 1 Jan 2008 (see F2007L04788) Remainder: Royal Assent	Sch. 1 (item 13(1))
Superannuation Legislation Amendment (Trustee Board and Other Measures) (Consequential Amendments) Act 2008	26, 2008	23 June 2008	Schedule 1 (items 9-16): Royal Assent	--
Auditor-General Amendment Act 2009	8, 2009	25 Feb 2009	25 Feb 2009	Sch. 1 (items 29, 30)

(a)     The Auditor‑General Act 1997 was amended by Schedule 1 (items 104-106) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

(b)    The Auditor‑General Act 1997 was amended by Schedule 3 (items 36-40) only of the Corporations (Repeals, Consequentials and Transitionals) Act 2001, subsection 2(3) of which provides as follows:

                 (3)   Subject to subsections (4) to (10), Schedule 3 commences, or is taken to have commenced, at the same time as the Corporations Act 2001.

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed    rs. = repealed and substituted
Provision affected	How affected
Readers Guide......................	am. No. 8, 2009
Part 2
Heading to Part 2..................	rs. No. 8, 2009
S. 5.......................................	am. No. 55, 2001; No. 8, 2009
S. 6.......................................	rep. No. 8, 2009
Part 4
Division 2
Ss. 15-19.............................	am. No. 8, 2009
Division 4
Heading to s. 21....................	am. No. 55, 2001
S. 21.....................................	am. No. 55, 2001
Division 5
S. 23A...................................	ad. No. 8, 2009
S. 26.....................................	am. No. 55, 2001
Part 5
Division 1
Ss. 32, 33.............................	am. No. 8, 2009
Note 3 to s. 33(3)..................	ad. No. 137, 2000
S. 34.....................................	rep. No. 137, 2000
S. 35.....................................	am. No. 137, 2000
Division 2
Ss. 36, 37.............................	am. No. 8, 2009
Part 6
S. 40.....................................	am. No. 146, 1999
Part 7
Division 2
S. 45.....................................	am. No. 8, 2009
Division 3
S. 48.....................................	am. No. 8, 2009
Part 8
S. 52.....................................	rep. No. 166, 2007
Schedule 1
Schedule 1............................	am. No. 146, 1999; No. 26, 2008
Schedule 2
Schedule 2............................	am. No. 26, 2008

Table A

Application, saving or transitional provisions

Criminal Code Amendment (Theft, Fraud, Bribery and Related Offences) Act 2000 (No. 137, 2000)

Schedule 2

418  Transitional--pre‑commencement offences

(1)        Despite the amendment or repeal of a provision by this Schedule, that provision continues to apply, after the commencement of this item, in relation to:

                     (a)  an offence committed before the commencement of this item; or

                     (b)  proceedings for an offence alleged to have been committed before the commencement of this item; or

                     (c)  any matter connected with, or arising out of, such proceedings;

as if the amendment or repeal had not been made.

(2)        Subitem (1) does not limit the operation of section 8 of the Acts Interpretation Act 1901.

419  Transitional--pre‑commencement notices

If:

                     (a)  a provision in force immediately before the commencement of this item required that a notice set out the effect of one or more other provisions; and

                     (b)  any or all of those other provisions are repealed by this Schedule; and

                     (c)  the first‑mentioned provision is amended by this Schedule;

the amendment of the first‑mentioned provision by this Schedule does not affect the validity of such a notice that was given before the commencement of this item.

Financial Framework Legislation Amendment Act (No. 1) 2007 (No. 166, 2007)

Schedule 1

13  Saving--agreements for "net appropriations"

(1)        Despite the amendment made by item 1, section 52 of the Auditor‑General Act 1997 (as in force immediately before the commencement of that item) continues to apply after that commencement in relation to agreements entered into before that commencement.

Auditor-General Amendment Act 2009 (No. 8, 2009)

Schedule 1

29  Application--general

The amendments made by this Schedule (other than items 21 and 22) apply to reports and proposed reports completed on or after the commencement of the Schedule, regardless of whether work on the report started before or after that commencement.

30  Application--items 21 and 22

The amendments made by items 21 and 22 of this Schedule apply to the use or disclosure of information on or after the commencement of those items.