GOVERNMENT SECTOR AUDIT ACT 1983 - As at 20 January 2023 - Act 152 of 1983
- As at 20 January 2023 - Act 152 of 1983Table of Provisions
PART 1 - PRELIMINARY
- 1 Name of Act
- 2 Commencement
- 3 Principal objects of Act
- 4 Definitions
- 4A Relationship with Corporations legislation
PART 2 - (Repealed)
NonePART 3 - AUDIT
Division 1 - The Auditor-General
- 27B The Auditor-General
- 28 Appointment etc
- 28A Veto of proposed appointment of Auditor-General
- 29 Declaration of office
- 30 Deputy Auditor-General
- 31 Auditor-General shall communicate with Treasurer
- 32 Search in public books
- 33 Auditor-General may obtain opinion of law officer
Division 1A - The Audit Office
- 33A Establishment of Audit Office
- 33B Staff of Audit Office
- 33C Auditor-General may determine employment conditions
- 33D Auditor-General may enter into agreements
- 33E Role of Auditor-General in industrial proceedings
- 33F Executive officers
- 33G Delegation of Auditor-General's functions
Division 2 - Audit--generally
- 33H Definitions
- 34 Reports on audits and audit-related functions for purposes of Government Sector Finance Act 2018
- 35 Inspection, examination and audit of accounts and records of auditable entities
- 36 Access to documents and information
- 36A Disclosure of confidential information
- 37 Access to banking information about auditable entities
- 38 Secrecy
Division 2A - Performance audits of activities
- 38A Definitions
- 38B Meaning of "governing body"
- 38C Meaning of "relevant entity"
- 38D Relationship with definition of "auditable entity"
- 38E Application of Division 2 to audit of relevant activities of relevant entities
- 38EA Performance audit by Auditor-General
- 38EB Report of performance audit
- 38EC Tabling etc of reports under section 38EB
Division 2B - Modern slavery audit
- 38F Definitions
- 38G Modern slavery audit by Auditor-General
- 38H Advice concerning modern slavery audit
Division 3 - (Repealed)
NoneDivision 4 - Particular audits of prescribed entities
Division 4A - (Repealed)
NoneDivision 5 - Audit and review of the Audit Office
- 46 Definitions
- 47 Appointment and functions of auditor
- 48 Auditing of financial report and records
- 48A Review of Audit Office
Division 6 - Auditor-General's annual report etc
- 49 Examination of Consolidated State Financial Statements 50, 51. (Repealed)
- 52 Auditor-General's reports
- 52A Auditor-General's report to be presented to Parliament
- 52B Tabling etc of special reports
Division 7 - Protected disclosures to Auditor-General
- 52C Definitions
- 52D Complaints about waste of government money
- 52E Reports by Auditor-General
- 52F Presentation of reports to Parliament
PART 4 - THE PUBLIC ACCOUNTS COMMITTEE
- 53 Definitions
- 54 Constitution of Public Accounts Committee
- 55 Chair and Deputy Chair of Committee
- 56 Procedure of Committee
- 57 Functions of Committee
- 57A Power to veto proposed appointment of Auditor-General
- 58 Evidence
PART 4A - (Repealed)
NonePART 5 - MISCELLANEOUS
- 59 Form of books, records etc 59A-62. (Repealed)
- 63 Nature of proceedings for offences 63A, 63B. (Repealed)
- 63C Documents presented to Clerk of House of Parliament
- 63D Personal liability
- 63E Delegation of Treasurer's functions 63F. (Repealed)
- 63G Oversight of electricity industry restructuring
- 64 Regulations
- 65 Savings, transitional and other provisions
- SCHEDULE 1
- SCHEDULE 1A Schedule 3 (Repealed)
- SCHEDULE 4