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This is a Bill, not an Act. For current law, see the Acts databases.
New South Wales
Public Finance and Audit Amendment
(Auditor-General) Bill 2001
Contents
Page
1 Name of Act 2
2 Commencement 2
3 Amendment of Public Finance and Audit Act 1983 No 152 2
4 Consequential amendments of other Acts 2
Schedules
1 Amendments 3
2 Consequential amendments of other Acts 13
I certify that this PUBLIC BILL, which originated in the LEGISLATIVE ASSEMBLY, has
finally passed the LEGISLATIVE COUNCIL and the LEGISLATIVE ASSEMBLY of NEW
SOUTH WALES.
Clerk of the Legislative Assembly.
Legislative Assembly,
Sydney, , 2001
New South Wales
Public Finance and Audit Amendment
(Auditor-General) Bill 2001
Act No , 2001
An Act to amend the Public Finance and Audit Act 1983 with respect to the
Auditor-General, and to make consequential amendments to other Acts.
I have examined this Bill, and find it to correspond in all respects with the Bill as
finally passed by both Houses.
Chairman of Committees of the Legislative Assembly.
Clause 1 Public Finance and Audit Amendment (Auditor-General) Bill 2001
The Legislature of New South Wales enacts:
1 Name of Act
This Act is the Public Finance and Audit Amendment (Auditor-
General) Act 2001.
2 Commencement
This Act commences on a day or days to be appointed by
proclamation.
3 Amendment of Public Finance and Audit Act 1983 No 152
The Public Finance and Audit Act 1983 is amended as set out in
Schedule 1.
4 Consequential amendments of other Acts
The Acts specified in Schedule 2 are amended as set out in that
Schedule.
Page 2
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Amendments Schedule 1
Schedule 1 Amendments
(Section 3)
[1] Section 27B
Insert before section 28:
27B The Auditor-General
(1) There is to be an Auditor-General for the State.
(2) The Auditor-General has the functions conferred or imposed on
the Auditor-General by law.
(3) The Auditor-General's functions include the following:
(a) to audit the Public Accounts, the Total State Sector
Accounts and any other accounts that the Auditor-
General is required or authorised to audit by law,
(b) to provide any particular audit or audit-related service to
Parliament at the joint request of both Houses of
Parliament,
(c) to provide any particular audit or audit-related service to
the Treasurer at the request of the Treasurer or to any
other Minister at the request of that other Minister,
(d) to report to Parliament as required or authorised by law,
(e) to do anything that is incidental to the exercise of the
Auditor-General's functions.
(4) The Auditor-General may exercise his or her functions in such
manner as the Auditor-General thinks fit. However, the
Auditor-General is required:
(a) to have regard to recognised professional standards and
practices, and
(b) to comply with any relevant requirements imposed by
law.
(5) The Auditor-General may, in the exercise of his or her
functions, have regard to whether there has been:
(a) any wastage of public resources, or
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Public Finance and Audit Amendment (Auditor-General) Bill 2001
Schedule 1 Amendments
(b) any lack of probity or financial prudence in the
management or application of public resources.
(6) Nothing in this Act entitles the Auditor-General to question the
merits of policy objectives of the Government, including:
(a) any policy objective of the Government contained in a
record of a policy decision of Cabinet, and
(b) a policy direction of a Minister, and
(c) a policy statement in any Budget Paper or other
document evidencing a policy direction of the Cabinet
or a Minister.
(7) In this section, by law means by or under this or any other Act
or law.
[2] Section 34 Duty of Auditor-General
Omit the section.
[3] Section 35 Inspection and audit of accounts of accounting officers
Insert after section 35 (4):
(5) Towards defraying the costs and expenses of any inspection,
examination or audit and report under this section, the
employer of the accounting officer or other person concerned
is to pay the Auditor-General (from any funds under the control
or administration of the employer) such amounts, at such times,
as the Treasurer decides.
[4] Section 38 Secrecy
Insert "or" at the end of section 38 (2) (a) and (b).
[5] Section 38 (2) (e)
Insert at the end of section 38 (2) (d):
, or
(e) a report or communication that the Treasurer authorises
the Auditor-General to make to a person for the
purposes of a due diligence or similar process relating
to the sale of any government undertaking.
Page 4
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Amendments Schedule 1
[6] Part 3, Division 2A Performance audits of activities
Omit "special audit" wherever occurring.
Insert instead "performance audit".
[7] Section 38B Performance audit by Auditor-General
Omit section 38B (1A).
[8] Section 38B
Insert at the end of the section:
(3) A single performance audit may relate to the activities of more
than one authority.
[9] Section 38C Report of performance audit
Omit "and the responsible Minister" from section 38C (2).
Insert instead ", the responsible Minister and the Treasurer".
[10] Section 38C (2A)
Insert after section 38C (2):
(2A) The Auditor-General may make a report of a performance audit
under this section before the expiration of that 28-day period if
the Head of the authority has provided to the Auditor-General
any submissions or comments he or she wishes to make.
[11] Section 38C (6)
Insert after section 38C (5):
(6) If a single performance audit relates to the activities of more
than one authority, the Treasurer may, at the request of the
Auditor-General, determine the Head of an appropriate
authority and responsible Minister to whom the Auditor-
General is to report under this section. In that case, a reference
in this section to the Head of the authority or the responsible
Minister is to be construed accordingly.
[12] Section 38D Special audit not to question policy
Omit the section.
Page 5
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Schedule 1 Amendments
[13] Section 38E
Omit the section. Insert instead:
38E Tabling etc of reports under sec 38C
(1) The Auditor-General is, as soon as practicable after making a
report under section 38C, to present the report to each House
of Parliament, if that House is then sitting.
(2) If a House of Parliament is not sitting when the Auditor-
General seeks to present a report to it under this section, the
Auditor-General is to present the report to the Clerk of the
House concerned to be dealt with in accordance with
section 63C.
(3) The Auditor-General may include the report in any other report
of the Auditor-General to the House of Parliament concerned.
[14] Section 52 Auditor-General's reports
Omit "the Legislative Assembly" from section 52 (1).
Insert instead "Parliament".
[15] Section 52 Auditor-General's reports
Omit ", and may generally report on any matter arising from audit which in
the opinion of the Auditor-General should be brought to the attention of
Parliament" from section 52 (3).
Insert instead ", and may report on any matter that arises from or relates to
the exercise of the audit or other functions of the Auditor-General and that
in the opinion of the Auditor-General should be brought to the attention of
Parliament".
[16] Section 52
Insert at the end of the section:
(4) The Auditor-General may give a summary of the proposed
report (or of the relevant part) to the Head of each authority to
which it relates or which, in the opinion of the Auditor-
General, has a special interest in it. The Auditor-General may
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Public Finance and Audit Amendment (Auditor-General) Bill 2001
Amendments Schedule 1
include in the report any submissions or comments made by the
Head of an authority or a summary, in an agreed form, of any
such submissions or comments.
[17] Sections 52A and 52B
Omit the sections. Insert instead:
52A Auditor-General's report to be presented to Parliament
(1) The Auditor-General must, not later than 30 November in the
year following that to which the report relates, present the
report prepared under section 52 (1) to each House of
Parliament, if that House is then sitting, accompanied by copies
of such opinions, if any, as are directed to be annexed or
appended to the Auditor-General's report under section 52 (2).
(2) If a House of Parliament is not sitting when the Auditor-
General seeks to present a report and any copies of such
opinions to it under this section, the Auditor-General is to
present the report to the Clerk of the House concerned to be
dealt with in accordance with section 63C.
52B Tabling etc of special reports
(1) The Auditor-General is, as soon as practicable after making a
special report under section 52 (3), to present the report to each
House of Parliament, if that House is then sitting.
(2) If a House of Parliament is not sitting when the Auditor-
General seeks to present a report to it under this section, the
Auditor-General is to present the report to the Clerk of the
House concerned to be dealt with in accordance with
section 63C.
Page 7
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Schedule 1 Amendments
[18] Part 3, Division 7
Insert after Division 6 of Part 3:
Division 7 Protected disclosures to Auditor-General
52C Definitions
In this Division:
authority means an authority, or other body, whose accounts
are subject to audit, examination or inspection by the Auditor-
General under this Act or any other Act.
public official means a public official within the meaning of
the Protected Disclosures Act 1994.
responsible Minister has the same meaning as in section 38A.
52D Complaints about waste of public money
(1) A public official may complain to the Auditor-General that
there has been a serious and substantial waste of public money
by an authority or an officer of an authority.
(2) A complaint to the Auditor-General may be made orally or in
writing.
(3) The Auditor-General may deal with the complaint:
(a) by conducting an inspection, examination or audit under
this Act into the matter, or
(b) in such other manner as the Auditor-General considers
appropriate.
52E Reports by Auditor-General
(1) The Auditor-General may, if of the opinion that it is
appropriate to do so, make a report on a complaint:
(a) to the head of the authority, except as provided by
paragraphs (b) and (c), or
(b) if the complaint relates to the conduct of the head of the
authority--to the responsible Minister, or
Page 8
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Amendments Schedule 1
(c) if the complaint relates to the conduct of a Minister-- to
the Premier.
The Auditor-General is to give the responsible Minister and the
Treasurer a copy of a report made to the head of the authority.
(2) The Auditor-General must not make a report under this section
unless, at least 28 days before making the report, the Auditor-
General has given the person to whom the report is to be made
a summary of the proposed report. The Auditor-General may
make any such report before the expiration of that 28-day
period if that person has provided to the Auditor-General any
submissions or comments he or she wishes to make.
(3) The Auditor-General is to include in a report under this section
any submissions or comments made by the person or a
summary, in an agreed form, of any such submissions or
comments.
(4) The Auditor-General, in a report under this section:
(a) may include such information as he or she thinks
desirable in relation to the activity the subject of the
complaint, and
(b) is to set out the reasons for opinions expressed in the
report, and
(c) may include such recommendations arising out of the
complaint as the Auditor-General thinks fit to make.
(5) The Auditor-General may include a report under this section in
any other report of the Auditor-General.
52F Presentation of reports to Parliament
(1) The Auditor-General may, if of the opinion that a report on a
complaint under this Division should be brought to the
attention of Parliament, present the report to each House of
Parliament, if that House is then sitting. The Auditor-General
may include the report in any other report of the Auditor-
General to the House of Parliament concerned.
Page 9
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Schedule 1 Amendments
(2) If a House of Parliament is not sitting when the Auditor-
General seeks to present a report to it under this section, the
Auditor-General is to present the report to the Clerk of the
House concerned to be dealt with in accordance with
section 63C.
[19] Section 63C
Omit the section. Insert instead:
63C Documents presented to Clerk of House of Parliament
A document which is presented to the Clerk of a House of
Parliament in accordance with a provision of this Act:
(a) is, on presentation and for all purposes, taken to have
been laid before the House, and
(b) is to be printed by authority of the Clerk of the House,
and
(c) is, for all purposes, taken to be a document published by
order or under the authority of the House, and
(d) is to be recorded:
(i) in the case of the Legislative Council, in the
Minutes of the Proceedings of the Legislative
Council, and
(ii) in the case of the Legislative Assembly, in the
Votes and Proceedings of the Legislative
Assembly,
on the first sitting day of the House after receipt of the
report by the Clerk.
[20] Section 63D Liability of Auditor-General etc
Insert "or omitted to be done" after "done" wherever occurring.
[21] Section 65
Insert after section 64:
65 Savings, transitional and other provisions
Schedule 4 has effect.
Page 10
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Amendments Schedule 1
[22] Schedule 4
Insert after Schedule 3:
Schedule 4 Savings, transitional and other
provisions
(Section 65)
Part 1 Savings or transitional regulations
1 Regulations
(1) The regulations may contain provisions of a savings or
transitional nature consequent on the enactment of the
following Acts:
Public Finance and Audit Amendment (Auditor-General)
Act 2001
(2) Any such provision may, if the regulations so provide, take
effect from the date of assent to the Act concerned or a later
date.
(3) To the extent to which any such provision takes effect from a
date that is earlier than the date of its publication in the Gazette,
the provision does not operate so as:
(a) to affect, in a manner prejudicial to any person (other
than the State or an authority of the State), the rights of
that person existing before the date of its publication, or
(b) to impose liabilities on any person (other than the State
or an authority of the State) in respect of anything done
or omitted to be done before the date of its publication.
Page 11
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Schedule 1 Amendments
Part 2 Provisions consequent on enactment of
Public Finance and Audit Amendment
(Auditor-General) Act 2001
2 Definition of Amending Act
In this Schedule:
Amending Act means the Public Finance and Audit
Amendment (Auditor-General) Act 2001.
3 Validation with respect to exercise of functions of Auditor-
General
(1) Anything done by or on behalf of the Auditor-General before
the commencement of any amendment made by the Amending
Act that would have been validly done if the Amending Act
had been in force when it was done is, to the extent of any
invalidity, validated.
(2) In this clause, a reference to anything done includes a reference
to anything omitted to be done.
4 Protection from liability of Auditor-General--application of
amendment to section 63D to previous omissions
The amendment made to section 63D by the Amending Act
extends to anything omitted to be done before the
commencement of that amendment.
5 Existing protected disclosures
A complaint made under section 38B (1A) before the repeal of
that provision by the Amending Act that has not been finally
dealt with on that repeal is taken to be a complaint under
Division 7 of Part 3, as inserted by the Amending Act, and may
be dealt with accordingly.
Page 12
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Consequential amendments of other Acts Schedule 2
Schedule 2 Consequential amendments of other Acts
(Section 4)
2.1 Defamation Act 1974 No 18
Section 17Q Matters arising under the Public Finance and Audit
Act 1983
Omit "a complaint under section 38B (1A)".
Insert instead "a complaint under Division 7 of Part 3".
2.2 Legal Profession Act 1987 No 109
Section 69J Performance audits
Omit "special audit" wherever occurring. Insert instead "performance audit".
2.3 Rural Lands Protection Act 1998 No 143
[1] Section 35 Performance audit of State Council's activities
Omit "special audit of the State Council's accounts" wherever occurring.
Insert instead "performance audit of all or any particular activities of the
State Council".
[2] Section 55 Performance audit of board's activities
Omit "special audit of a board's accounts" wherever occurring.
Insert instead "performance audit of all or any particular activities of a
board".
Page 13
Public Finance and Audit Amendment (Auditor-General) Bill 2001
Schedule 2 Consequential amendments of other Acts
[3] Sections 35 (3), 55 (4), 55 (6) and 56
Omit "special audit" wherever occurring. Insert instead "performance audit".
Page 14
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