Northern Territory Consolidated Acts

AUDIT ACT - SECT 15

(1) The Auditor-General may conduct an audit of performance management systems of any Agency or other organisation in respect of the accounts of which the Auditor-General is required or permitted by a law of the Territory to conduct an audit.

(2) An audit under this section may be conducted as a separate audit or as part of another audit (including an audit of another Agency or organisation under this section).

(3) The object of an audit conducted under this section includes determining whether the performance management systems of the Agency or organisation in respect of which the audit is being conducted enable the Agency or organisation to assess whether its objectives are being achieved economically, efficiently and effectively.

(4) In conducting an audit under this section, the Auditor-General shall have regard to the prescribed requirements, if any, relating to the establishment and maintenance of performance management systems that apply to the Agency or organisation.

(5) In conducting an audit under this section, the Auditor-General may not question the merits of policy objectives of the Government including -

(a) a policy objective of the Government contained in a record of a policy decision of Cabinet;

(b) a policy direction of a Minister; and

(c) a policy statement in a budget paper or any other document evidencing a policy decision of Cabinet or a Minister.