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AUDITOR-GENERAL ACT 1997 - SECT 20 Audits etc. by arrangement

AUDITOR-GENERAL ACT 1997 - SECT 20

Audits etc. by arrangement

  (1)   The Auditor - General may enter into an arrangement with any person or body:

  (a)   to audit financial statements of the person or body; or

  (b)   to conduct a performance audit of the person or body; or

  (c)   to provide services to the person or body that are of a kind commonly performed by auditors.

  (2)   An arrangement may provide for the payment of fees to the Auditor - General. The fees are to be received by the Auditor - General on behalf of the Commonwealth.

  (3)   The Auditor - General must not perform functions under this section for a purpose that is outside the Commonwealth's legislative power.

  (4)   Divisions   2 and 2A do not limit the power of the Auditor - General under this section to enter into an arrangement with a GBE.