Commonwealth Numbered Acts

AUDIT AMENDMENT ACT 1989 No. 82 of 1989 - SECT 14

14. Section 54 of the Principal Act is repealed and the following section is
substituted: Project performance audits

"54. (1) The Auditor-General may carry out, at such intervals as he or she
thinks fit, a project performance audit of any operations of a body that is a
body whose accounts and records the Auditor-General is required to inspect and
audit in the performance of his or her functions under this Act or another
enactment.

"(2) If, as a result of carrying out a project performance audit, the
Auditor-General wishes to recommend any change in an administrative process, a
system or an operation of the body concerned, being a change that, in his or
her opinion, will lead to better control of resources, to greater efficiency
or economy, or to improved performance, the Auditor-General may do one or more
of the following:

   (a)  include the matter in a report under section 11A or 51;

   (b)  where the Auditor-General is required or empowered to make a report on
        the accounts and records of the body under an enactment other than
        this Act-include the matter in such a report under that enactment;

   (c)  prepare and give to the Minister to whom the body is responsible, or
        who administers the Act under which the body is established, a report
        on the matter.

"(3) Subject to this Act, a project performance audit of operations of a body
shall be conducted by the Auditor-General in the manner that the
Auditor-General thinks fit.

"(4) Without limiting the generality of subsection (3):

   (a)  a project performance audit of operations of a body may be carried out
        in conjunction with, and as part of, an inspection and audit of the
        accounts and records of the body that is being carried out by the
        Auditor-General under this Act or another enactment; and

   (b)  any information obtained by the Auditor-General, in the course of
        carrying out an inspection and audit of the accounts and records of a
        body, whether as a result of inspecting the accounts and records of
        the body or otherwise, may, whether or not the Auditor-General was at
        the same time carrying out a project performance audit of operations
        of that body, be treated as having been obtained for the purpose of
        carrying out such an audit.

"(5) Without prejudice to the powers conferred on the Auditor-General by any
other provision of this Act, the Auditor-General or a person authorised by the
Auditor-General under this section:

   (a)  is entitled at all reasonable times to full and free access to all
        accounts and records in the possession of:

        (i)    a body whose accounts and records the Auditor-General is
               required to inspect and audit in the performance of his or her
               functions under this Act or another enactment;

        (ii)   a person employed by, or under the control of, the body;

        (iii)  a person employed as a member of the body; or

        (iv)   any other person;
being accounts or records relating, directly or indirectly, to operations that
have been, or are being, carried on by such a body or to procedures that have
been, or are being, followed by such a body for review of such operations; and

   (b)  may make a copy of, or take extracts from, any such accounts or
        records.

"(6) For the purpose of a project performance audit of operations of a body:

   (a)  the Auditor-General, or a person authorised by the Auditor-General
        under this section, may, at any reasonable time, enter any place
        occupied by the body and carry out an examination of the operations of
        the body at the place; and

   (b)  the Auditor-General, or a person authorised by the Auditor-General
        under this section, is entitled:

        (i)    to inspect, at a reasonable time arranged by the principal
               officer of the body, any accounts or records relating to the
               operations of the body that are kept at premises entered by him
               or her under this section; and

        (ii)   to take copies of, or extracts from, any such accounts or
               records.

"(7) Nothing in this section shall be taken to restrict the operation of any
other section of this Act in relation to project performance audits of
operations of a body.

"(8) In this section:
'body' includes a Department of State and a Department of the Parliament.".