New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 48A

48A Review of Audit Office

(1) A review of the Audit Office is to be conducted under this section at least once every 3 years.

(2) The review is to examine the auditing practices and standards of the Auditor-General and to determine whether the Auditor-General is complying with those practices and standards in the carrying out of the Auditor-General’s functions under this Act.

(3) The review is to be conducted by a person ( "the reviewer") appointed by the Public Accounts Committee for the time being constituted under Part 4.

(4) The reviewer:

(a) is to be appointed on such terms and conditions and is entitled to such remuneration (if any) as are determined by the Public Accounts Committee, and

(b) in conducting a review under this section, must comply with any directions as to the review given by the Committee.

(5) The remuneration payable to the reviewer is to be paid from money appropriated by Parliament for the purpose.

(6) Sections 36, 37 and 38 apply in relation to the reviewer as if references in those sections to the Auditor-General were references to the reviewer.

(7) The reviewer is to report to the Auditor-General as to the result of any such review and as to such other matters as in the judgment of the reviewer call for special notice.

(8) The reviewer must not make a report of a review conducted under this section unless, at least 28 days before making the report, the reviewer has given the Auditor-General a summary of findings and proposed recommendations in relation to the review.

(9) The reviewer must include in the report any written submissions or comments made by the Auditor-General or a summary, in an agreed form, of any such submissions or comments.

(10) The reviewer, in a report of a review under this section:

(a) may include such information as he or she thinks desirable in relation to matters that are the subject of the review, and

(b) must set out the reasons for opinions expressed in the report, and

(c) may include such recommendations arising out of the review as he or she thinks fit to make.

(11) The Auditor-General is to forward a report prepared under this section to the Public Accounts Committee within 2 months of receipt of the report.

(12) The Chair of the Public Accounts Committee is, on receipt of such a report, to present the report to the Legislative Assembly, if the Legislative Assembly is then sitting.

(13) If at the time at which the Chair seeks, in accordance with this section, to present the report to the Legislative Assembly the Legislative Assembly is not sitting, the Chair is to present the report to the Clerk of the Legislative Assembly to be dealt with in accordance with section 63C.