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Queensland
Auditor-General Bill 2008
Queensland
Auditor-General Bill 2008
Contents
Page
Part 1 Preliminary
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
3 Main objects of Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
4 Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
5 What is a controlled entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Part 2 Queensland Auditor-General and Queensland Audit Office
Division 1 General
6 Auditor-general and audit office . . . . . . . . . . . . . . . . . . . . . . . . . . 7
7 Control of audit office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Auditor-general not subject to direction . . . . . . . . . . . . . . . . . . . . 7
Division 2 Provisions relating to auditor-general
9 Appointment of auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . 8
10 Duration of appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
11 Terms of appointment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
12 Declaration of interests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
13 Restriction on outside employment . . . . . . . . . . . . . . . . . . . . . . . 10
14 Preservation of rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
15 Leave of absence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
16 Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
17 Grounds for removal or suspension from office . . . . . . . . . . . . . . 11
18 Removal or suspension of auditor-general on address . . . . . . . . 11
19 Suspension of auditor-general when Legislative Assembly not
sitting ........................................... 12
20 Delegation of powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
21 Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Auditor-General Bill 2008
Contents
Division 3 Provisions relating to deputy auditor-general
22 Deputy auditor-general employed under Public Service Act . . . . 14
23 Duties of deputy auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . 14
24 Deputy auditor-general subject only to direction of
auditor-general .............................. 14
25 Pecuniary interests declaration . . . . . . . . . . . . . . . . . . . . . . . . . . 15
Division 4 Staff of audit office
26 Staff employed under Public Service Act . . . . . . . . . . . . . . . . . . . 15
27 Staff subject only to direction of auditor-general . . . . . . . . . . . . . 15
Division 5 Other matters
28 Rulings under Public Service Act . . . . . . . . . . . . . . . . . . . . . . . . . 15
29 Reviews under Public Service Act . . . . . . . . . . . . . . . . . . . . . . . . 16
Part 3 Audit of consolidated fund and public sector entities
Division 1 Scope of auditor-general's mandate
30 Auditor-general to audit consolidated fund and public sector
entities unless exempted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
31 Exemption of certain public sector entities from audit by
auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
32 Exemption of particular controlled entities and foreign based
controlled entities from audit by auditor-general. . . . . . . . . . . . . . 17
33 Appropriate Minister or authority to give Treasurer and
auditor-general information about public sector entities . . . . . . . . 18
34 Auditor-general to be appointed auditor of every company
public sector entity ................................ 18
35 Audits at request of Legislative Assembly . . . . . . . . . . . . . . . . . . 19
36 By-arrangement audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Division 2 Conduct of audits
37 Way in which audit is to be conducted . . . . . . . . . . . . . . . . . . . . . 19
38 Audit of performance management systems . . . . . . . . . . . . . . . . 20
39 Audit of consolidated fund accounts. . . . . . . . . . . . . . . . . . . . . . . 21
40 Audit of public sector entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
41 Audit of expenditure for ministerial offices . . . . . . . . . . . . . . . . . . 23
42 Audit of consolidated whole-of-government financial statements. 24
43 Appointment of contract auditors . . . . . . . . . . . . . . . . . . . . . . . . . 24
44 Identity cards for authorised auditors . . . . . . . . . . . . . . . . . . . . . . 25
45 Proof of authority as authorised auditor . . . . . . . . . . . . . . . . . . . . 25
46 Access to documents and property . . . . . . . . . . . . . . . . . . . . . . . 25
47 Obtaining information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
Page 2
Auditor-General Bill 2008
Contents
48 Obtaining evidence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
49 Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
50 False or misleading information . . . . . . . . . . . . . . . . . . . . . . . . . . 30
51 Obstruction of authorised auditor . . . . . . . . . . . . . . . . . . . . . . . . . 30
52 Impersonation of authorised auditor. . . . . . . . . . . . . . . . . . . . . . . 30
53 Confidentiality. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
54 Report on audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
55 Protection from liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
56 Audit fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
57 Act does not limit other powers of auditor-general . . . . . . . . . . . . 33
Division 3 Reports to the Legislative Assembly
58 Reports on auditing standards . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
59 Annual report on consolidated fund accounts . . . . . . . . . . . . . . . 34
60 Annual reports on audits of public sector entities. . . . . . . . . . . . . 35
61 Reports on audits requested by the Legislative Assembly . . . . . . 35
62 Interim, supplementary and combined reports. . . . . . . . . . . . . . . 36
63 Other reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
64 Comments on proposed audit reports . . . . . . . . . . . . . . . . . . . . . 36
65 Proposed audit report to remain confidential . . . . . . . . . . . . . . . . 38
66 Procedure for reporting certain sensitive information. . . . . . . . . . 38
67 Tabling of reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Part 4 Strategic review of the audit office
68 Conduct of strategic review of audit office . . . . . . . . . . . . . . . . . . 39
69 Powers of strategic review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
70 Report of strategic review. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
Part 5 Independent audit of Queensland Audit Office
71 Audit of audit office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
72 Conduct of independent audit . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Part 6 General provisions
73 Regulation-making power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Part 7 Transitional provisions
74 Definitions for pt 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
75 Person holding appointment to conduct audit of audit office . . . . 43
76 Auditor-general continues to hold office . . . . . . . . . . . . . . . . . . . . 43
77 Deputy auditor-general continues to hold office . . . . . . . . . . . . . . 43
78 Delegations continue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Page 3
Auditor-General Bill 2008
Contents
79 Rulings under Public Service Act 2008 . . . . . . . . . . . . . . . . . . . . 44
80 Requests for reviews under Public Service Act 2008 . . . . . . . . . . 44
81 Strategic review of audit office under the repealed Act . . . . . . . . 44
82 References to documents under the repealed Act . . . . . . . . . . . . 45
83 Appointment of contract auditors . . . . . . . . . . . . . . . . . . . . . . . . . 45
84 Reports on auditing standards to continue. . . . . . . . . . . . . . . . . . 45
85 Continuation of audit reviews . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
Schedule Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
Page 4
2008
A Bill
for
An Act to provide for the Queensland Auditor-General and the
Queensland Audit Office and the audit of the State's public
finances and all public sector entities
Auditor-General Bill 2008
Part 1 Preliminary
[s 1]
The Parliament of Queensland enacts-- 1
Part 1 Preliminary 2
1 Short title 3
This Act may be cited as the Auditor-General Act 2008. 4
2 Commencement 5
This Act commences on a day to be fixed by proclamation. 6
3 Main objects of Act 7
The main objects of this Act are as follows-- 8
(a) to establish the position of the Queensland 9
Auditor-General and the Queensland Audit Office; 10
(b) to confer on the Queensland Auditor-General and the 11
Queensland Audit Office the functions and powers 12
necessary to carry out independent audits of the 13
Queensland public sector and related entities; 14
(b) to provide for the strategic review of the Queensland 15
Audit Office; 16
(c) to provide for the independent audit of the Queensland 17
Audit Office. 18
4 Dictionary 19
The dictionary in the schedule defines particular words used 20
in this Act. 21
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Auditor-General Bill 2008
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 5]
5 What is a controlled entity 1
(1) An entity is a controlled entity if it is subject to the control of 2
another entity. 3
(2) In this section-- 4
control means the capacity of an entity to dominate 5
decision-making, directly or indirectly, in relation to the 6
financial and operating policies of another entity so as to 7
enable the other entity to operate with it in pursuing the 8
objectives of the controlling entity. 9
Part 2 Queensland Auditor-General 10
and Queensland Audit Office 11
Division 1 General 12
6 Auditor-general and audit office 13
(1) There is to be a Queensland Auditor-General. 14
(2) Also, there is to be a Queensland Deputy Auditor-General. 15
(3) An office called the Queensland Audit Office is established. 16
(4) The office consists of the auditor-general, the deputy 17
auditor-general and the staff of the audit office. 18
7 Control of audit office 19
The auditor-general is to control the audit office. 20
8 Auditor-general not subject to direction 21
(1) The auditor-general is not subject to direction by any person 22
about-- 23
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Part 2 Queensland Auditor-General and Queensland Audit Office
[s 9]
(a) the way in which the auditor-general's powers in 1
relation to audit are to be exercised; or 2
(b) the priority to be given to audit matters. 3
(2) Subsection (1) applies despite the Public Service Act 2008. 4
Division 2 Provisions relating to 5
auditor-general 6
9 Appointment of auditor-general 7
(1) The auditor-general is to be appointed by the Governor in 8
Council. 9
(2) A person may be appointed as the auditor-general only if-- 10
(a) press advertisements have been placed nationally calling 11
for applications from suitably qualified persons to be 12
considered for appointment; and 13
(b) the Minister has consulted with the parliamentary 14
committee about-- 15
(i) the process of selection for appointment; and 16
(ii) the appointment of the person as the 17
auditor-general. 18
(3) Subsections (2)(a) and (2)(b)(i) do not apply to the 19
reappointment of a person as the auditor-general. 20
10 Duration of appointment 21
(1) The appointment of the auditor-general is for the term, not 22
longer than 7 years, stated in the auditor-general's instrument 23
of appointment. 24
(2) If a person is reappointed as the auditor-general for a further 25
consecutive term, the total of the terms must not be more than 26
7 years. 27
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Auditor-General Bill 2008
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 11]
11 Terms of appointment 1
(1) The auditor-general holds office on a full-time basis. 2
(2) The auditor-general is to be paid a salary at a rate decided by 3
the Governor in Council. 4
(3) The auditor-general is entitled to the allowances and holds 5
office, to the extent the terms are not provided for by this Act, 6
on the terms decided by the Governor in Council. 7
(4) Advice to the Governor in Council regarding the salary, 8
allowances and other terms is only to be given after 9
consultation with the parliamentary committee. 10
(5) The salary and allowances of the auditor-general are payable 11
out of the consolidated fund, which is appropriated 12
accordingly. 13
(6) The rate of remuneration of the auditor-general must not be 14
reduced during the term of office without the auditor-general's 15
written consent. 16
12 Declaration of interests 17
(1) Within 1 month after appointment, the auditor-general must 18
give to the Speaker a statement setting out the information 19
mentioned in subsection (2) in relation to the financial and 20
other interests of the auditor-general and other persons related 21
to, or connected with, the auditor-general. 22
(2) The information to be set out in the statement is the 23
information that would be required to be entered on a register 24
or otherwise disclosed by any law or resolution of the 25
Legislative Assembly if the auditor-general were a member of 26
the Legislative Assembly. 27
(3) If a change happens in the financial or other interests that 28
would be required to be disclosed if the auditor-general were a 29
member of the Legislative Assembly, the auditor-general 30
must give to the Speaker a revised statement taking account of 31
the change. 32
(4) The Speaker must, if asked, give a copy of the latest statement 33
to-- 34
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Auditor-General Bill 2008
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 13]
(a) the Premier; or 1
(b) the leader of a political party represented in the 2
Legislative Assembly; or 3
(c) the Crime and Misconduct Commission; or 4
(d) a member of the parliamentary committee. 5
(5) The Speaker must, if asked, give a copy of the part of the 6
latest statement that relates only to the auditor-general to 7
another member of the Legislative Assembly. 8
(6) A member of the Legislative Assembly may, by writing given 9
to the Speaker, allege that the auditor-general has not 10
complied with the requirements of this section. 11
13 Restriction on outside employment 12
(1) The auditor-general must not-- 13
(a) hold any office of profit other than that of 14
auditor-general; or 15
(b) engage in any remunerative employment or undertaking 16
outside the functions of the office. 17
(2) Contravention of subsection (1) is misconduct under section 18
17. 19
14 Preservation of rights 20
(1) This section applies if a person who is an officer of the public 21
service is appointed as the auditor-general. 22
(2) The person is entitled to, and retains, all existing and accruing 23
rights as if service as auditor-general were a continuation of 24
service as an officer of the public service. 25
(3) If the person stops being auditor-general and again becomes 26
an officer of the public service, the person's service as 27
auditor-general is to be regarded as service of a similar kind in 28
the public service for the purpose of working out the person's 29
rights as an officer of the public service. 30
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Auditor-General Bill 2008
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 15]
15 Leave of absence 1
The Minister may grant leave of absence to the 2
auditor-general in accordance with the terms on which the 3
auditor-general holds office. 4
16 Resignation 5
The auditor-general may resign by signed notice given to the 6
Governor and the Speaker or, if there is no Speaker or the 7
Speaker is unavailable, the clerk of the Parliament. 8
17 Grounds for removal or suspension from office 9
The following are grounds for removal or suspension of the 10
auditor-general from office-- 11
(a) proved incapacity, incompetence or misconduct; 12
(b) conviction of an indictable offence; 13
(c) being an insolvent under administration as defined in the 14
Corporations Act, section 9. 15
18 Removal or suspension of auditor-general on address 16
(1) The Governor may, on an address of the Legislative 17
Assembly, remove or suspend the auditor-general from office 18
on any of the grounds listed in section 17. 19
(2) The motion for the address may only be moved by the 20
Premier. 21
(3) The Premier may move the motion only if-- 22
(a) the Premier has given the auditor-general a statement 23
setting out the reasons for the motion; and 24
(b) the statement and any written response by the 25
auditor-general have been laid before the Legislative 26
Assembly; and 27
(c) the Premier has consulted with the parliamentary 28
committee about the motion; and 29
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Auditor-General Bill 2008
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 19]
(d) agreement to the motion has been obtained from-- 1
(i) all members of the parliamentary committee; or 2
(ii) a majority of members of the parliamentary 3
committee, other than a majority consisting only of 4
the members of the political party or parties in 5
government in the Legislative Assembly. 6
(4) The auditor-general is entitled to be paid remuneration and 7
allowances for the period of a suspension only if-- 8
(a) the Legislative Assembly resolves that remuneration and 9
allowances be paid for the period; or 10
(b) the Governor in Council approves the payment of 11
remuneration and allowances for the period. 12
19 Suspension of auditor-general when Legislative 13
Assembly not sitting 14
(1) When the Legislative Assembly is not in session, the 15
Governor in Council may suspend the auditor-general on any 16
of the grounds listed in section 17. 17
(2) However the auditor-general may be suspended under 18
subsection (1) only if-- 19
(a) the Premier has given the auditor-general a statement 20
setting out the reasons for the suspension; and 21
(b) the Premier has considered any response by the 22
auditor-general to the statement. 23
(3) The Premier must table the statement and any written 24
response by the auditor-general in the Legislative Assembly 25
within 3 sitting days after the day on which the suspension 26
begins. 27
(4) A suspension made when the Legislative Assembly is not in 28
session stops having effect-- 29
(a) subject to paragraph (b)--at the end of 7 sitting days 30
after the day on which the suspension begins; or 31
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Auditor-General Bill 2008
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 20]
(b) if the auditor-general is earlier suspended or removed 1
from office on an address of the Legislative 2
Assembly--at the earlier time. 3
(5) If the suspension stops having effect under subsection (3)(a), 4
the auditor-general is entitled to be paid remuneration and 5
allowances for the period of the suspension. 6
(6) Other than as provided in subsection (4), the auditor-general 7
is entitled to be paid remuneration and allowances for the 8
period of a suspension only if-- 9
(a) the Legislative Assembly resolves that remuneration and 10
allowances be paid for the period; or 11
(b) the Governor in Council approves the payment of 12
remuneration and allowances for the period. 13
20 Delegation of powers 14
(1) The auditor-general may delegate powers under any Act to an 15
authorised auditor. 16
(2) However, the auditor-general must not delegate a power to 17
report to the Legislative Assembly. 18
21 Estimates 19
(1) The auditor-general must prepare, for each financial year, 20
estimates of proposed receipts and expenditure relating to the 21
audit office. 22
(2) The auditor-general must give the estimates to the Treasurer. 23
(3) The Treasurer must consult with the parliamentary committee 24
in developing the proposed budget of the audit office for each 25
financial year. 26
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Auditor-General Bill 2008
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 22]
Division 3 Provisions relating to deputy 1
auditor-general 2
22 Deputy auditor-general employed under Public Service 3
Act 4
The deputy auditor-general is to be employed under the 5
Public Service Act 2008. 6
23 Duties of deputy auditor-general 7
(1) The deputy auditor-general is to perform the duties directed 8
by the auditor-general. 9
(2) The deputy auditor-general is to act as auditor-general-- 10
(a) during vacancies in the office of auditor-general; and 11
(b) during periods when the auditor-general is absent from 12
duty or Australia or is, for another reason, unable to 13
perform the functions of the office. 14
(3) While the deputy auditor-general is acting as 15
auditor-general-- 16
(a) the deputy auditor-general has all the powers and 17
functions of the auditor-general; and 18
(b) this Act and other Acts apply to the deputy 19
auditor-general as if the deputy auditor-general were the 20
auditor-general. 21
(4) Anything done by or in relation to the deputy auditor-general 22
while the deputy auditor-general is purporting to act as 23
auditor-general is not invalid merely because the occasion for 24
the deputy auditor-general to act had not arisen or had ceased. 25
24 Deputy auditor-general subject only to direction of 26
auditor-general 27
(1) The deputy auditor-general is not subject to direction by any 28
person, other than the auditor-general, about-- 29
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Part 2 Queensland Auditor-General and Queensland Audit Office
[s 25]
(a) the way in which the auditor-general's powers in 1
relation to audit are to be exercised; or 2
(b) the priority to be given to audit matters. 3
(2) Subsection (1) applies despite the Public Service Act 2008. 4
25 Pecuniary interests declaration 5
Section 12 applies to the deputy auditor-general in the same 6
way as it applies to the auditor-general. 7
Division 4 Staff of audit office 8
26 Staff employed under Public Service Act 9
The staff of the audit office are to be employed under the 10
Public Service Act 2008. 11
27 Staff subject only to direction of auditor-general 12
(1) The staff of the audit office are not subject to direction by any 13
person, other than the auditor-general, the deputy 14
auditor-general or a person authorised by the auditor-general, 15
about-- 16
(a) the way in which the auditor-general's powers in 17
relation to audit are to be exercised; or 18
(b) the priority to be given to audit matters. 19
(2) Subsection (1) applies despite the Public Service Act 2008. 20
Division 5 Other matters 21
28 Rulings under Public Service Act 22
(1) The industrial relations Minister or the chief executive of the 23
Public Service Commission may make a ruling under the 24
Public Service Act 2008 that applies specifically to the audit 25
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Auditor-General Bill 2008
Part 3 Audit of consolidated fund and public sector entities
[s 29]
office, whether or not it also applies to other public sector 1
units, only with the auditor-general's approval. 2
(2) Subsection (1) does not apply to a directive or guideline that 3
applies generally to all public sector units. 4
29 Reviews under Public Service Act 5
(1) A management review may be conducted under the Public 6
Service Act 2008 in relation to the audit office only at the 7
auditor-general's request. 8
(2) Subsection (1) applies despite the Public Service Act 2008. 9
Part 3 Audit of consolidated fund and 10
public sector entities 11
Division 1 Scope of auditor-general's mandate 12
30 Auditor-general to audit consolidated fund and public 13
sector entities unless exempted 14
(1) The auditor-general must, for each financial year, audit-- 15
(a) the consolidated fund; and 16
(b) all public sector entities. 17
(2) However, the auditor-general must not audit the audit office. 18
(3) Subsection (1) does not apply to-- 19
(a) a public sector entity exempt from audit by the 20
auditor-general under a regulation made under section 21
31; or 22
(b) a controlled entity that is audited by an auditor approved 23
by the auditor-general under section 32. 24
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Part 3 Audit of consolidated fund and public sector entities
[s 31]
31 Exemption of certain public sector entities from audit by 1
auditor-general 2
(1) A regulation may-- 3
(a) exempt a public sector entity from audit by the 4
auditor-general; and 5
(b) provide that a person appointed under, or in a way stated 6
in, the regulation must audit the public sector entity. 7
(2) Before a regulation is made under subsection (1), the Minister 8
must consult with the auditor-general about the proposed 9
regulation. 10
(3) For the purpose of conducting an audit under a regulation 11
made under subsection (1)(b)-- 12
(a) the person appointed under the regulation has all the 13
powers of an authorised auditor; and 14
(b) this Act and other Acts apply to the person as if the 15
person were an authorised auditor. 16
32 Exemption of particular controlled entities and foreign 17
based controlled entities from audit by auditor-general 18
(1) A controlled entity may be audited by an auditor approved by 19
the auditor-general if 1 or more of the following apply-- 20
(a) the controlled entity is based in or has significant 21
operations in a country other than Australia; 22
(b) the controlled entity is legally obliged to prepare an 23
audit under a law of a country other than Australia; 24
(c) the controlled entity operates in cooperation with, or in a 25
corporate group with, other public sector entities that 26
have been exempted from being audited by the 27
auditor-general under a regulation made under section 28
31 or other controlled entities that have been exempted 29
from being audited by the auditor-general under 30
paragraph (a), (b) or (d); 31
(d) preparation of the audit for the controlled entity would 32
require specialist skills. 33
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Part 3 Audit of consolidated fund and public sector entities
[s 33]
(2) The controlled entity exempted under subsection (1) must 1
give any audit report in relation to the controlled entity to the 2
auditor-general. 3
33 Appropriate Minister or authority to give Treasurer and 4
auditor-general information about public sector entities 5
(1) This section applies if-- 6
(a) a public sector entity is established or abolished (a 7
notifiable event); or 8
(b) an entity becomes a public sector entity or stops being a 9
public sector entity (also a notifiable event). 10
(2) If the public sector entity is a GOC or a prescribed subsidiary 11
of a GOC, the board of the GOC or the subsidiary must give 12
the auditor-general a written notice about the notifiable event. 13
(3) For other public sector entities, the appropriate Minister for 14
the public sector entity must give the Treasurer and the 15
auditor-general a written notice about the notifiable event. 16
(4) For all public sector entities if the auditor-general asks the 17
Minister, or for a GOC, the shareholding Ministers of the 18
corporation, for information about the public sector entity, the 19
Minister or shareholding Ministers must give the 20
auditor-general the information. 21
(5) This section does not apply to a public sector entity that is, or 22
is a part of, a department. 23
(6) In this section-- 24
prescribed subsidiary means a subsidiary prescribed under a 25
regulation. 26
34 Auditor-general to be appointed auditor of every 27
company public sector entity 28
(1) The shareholders of a company that is a public sector entity 29
must-- 30
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(a) appoint the auditor-general to be the auditor of the 1
company; and 2
(b) ensure that the auditor-general remains, at all times, the 3
auditor of the company while the company remains a 4
public sector entity. 5
(2) Subsection (1) does not apply to-- 6
(a) a company exempt from audit by the auditor-general 7
under a regulation made under section 31; or 8
(b) a controlled entity that may be audited by an auditor 9
approved by the auditor-general under section 32. 10
35 Audits at request of Legislative Assembly 11
(1) If the Legislative Assembly, by resolution, requests the 12
auditor-general to conduct an audit of a matter relating to the 13
financial administration of a public sector entity, the 14
auditor-general must conduct the audit. 15
(2) This section does not apply to the financial administration of 16
the audit office. 17
36 By-arrangement audits 18
(1) The auditor-general may audit an entity that is not a public 19
sector entity if asked by the Minister or a public sector entity. 20
(2) The auditor-general may audit the entity only if the entity 21
agrees to the audit. 22
Division 2 Conduct of audits 23
37 Way in which audit is to be conducted 24
(1) The auditor-general may conduct an audit in the way the 25
auditor-general considers appropriate. 26
(2) In deciding the appropriate way to conduct an audit, the 27
auditor-general may have regard to-- 28
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(a) the character of the internal control system of the entity 1
to be audited, including internal audit; and 2
(b) recognised standards and practices. 3
(3) Subsection (2) does not limit the matters to which the 4
auditor-general may have regard. 5
(4) For the audit of a company, the auditor-general is not limited 6
to conducting the audit under the Corporations Act, and may 7
do anything else the auditor-general considers appropriate. 8
38 Audit of performance management systems 9
(1) The auditor-general may conduct an audit of performance 10
management systems of a public sector entity. 11
(2) The audit may be conducted as a separate audit or as part of 12
another audit, including an audit of another public sector 13
entity under this section. 14
(3) The object of the audit includes deciding whether the 15
performance management systems enable the public sector 16
entity to assess whether its objectives are being achieved 17
economically, efficiently and effectively. 18
(4) In conducting the audit, the auditor-general must have regard 19
to any prescribed requirements relating to the establishment 20
and maintenance of performance management systems that 21
apply to the public sector entity. 22
(5) Subsection (4) does not apply to a GOC or a controlled entity 23
of the GOC. 24
(6) The audit may include a review of the public sector entity's 25
performance measures. 26
(7) In a report prepared for the audit, the auditor-general may 27
state whether, in the auditor-general's opinion, the 28
performance measures-- 29
(a) are relevant and otherwise appropriate, having regard to 30
their purpose; and 31
(b) fairly represent the public sector entity's performance. 32
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39 Audit of consolidated fund accounts 1
In auditing the consolidated fund accounts, the 2
auditor-general must decide whether or not, in the 3
auditor-general's opinion-- 4
(a) proper accounts were properly kept as required by law; 5
and 6
(b) procedures applied were in accordance with the 7
prescribed requirements and were adequate to ensure-- 8
(i) proper control and safeguards were exercised over 9
the collection, custody, banking, withdrawal, 10
payment of, and accounting for, public moneys; 11
and 12
(ii) public moneys were appropriately entered in the 13
consolidated fund accounts as received in, or paid 14
out of, the Treasurer's consolidated fund bank 15
account; and 16
(iii) withdrawals from the Treasurer's consolidated 17
fund bank account were made for lawful and 18
appropriate purposes; and 19
(iv) proper safeguards were followed to prevent fraud 20
and mistake; and 21
(v) the requirements of the law relating to public 22
moneys were complied with in all material 23
respects; and 24
(c) the consolidated fund financial report for a financial 25
year under the Financial Accountability Act 2008, 26
section 23-- 27
(i) is in agreement with the consolidated fund 28
accounts for the financial year; and 29
(ii) has been properly drawn up to give a true and fair 30
view of the transactions in relation to the 31
consolidated fund accounts for the financial year 32
and the position of the consolidated fund at the end 33
of the financial year. 34
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40 Audit of public sector entities 1
(1) The auditor-general must audit the annual financial statements 2
of a public sector entity and prepare an auditor's report about 3
the financial statements. 4
(2) The auditor's report must state whether-- 5
(a) the auditor-general has received all the information and 6
explanations required by the auditor-general; and 7
(b) the auditor-general considers the prescribed 8
requirements in relation to the establishment and 9
keeping of accounts have been complied with in all 10
material respects. 11
(3) As soon as practicable after the officers have certified the 12
statements and the auditor-general has prepared the auditor's 13
report about the statements, the auditor-general must give-- 14
(a) if the public sector entity is a department-- 15
(i) the certified statements and the auditor-general's 16
report to the accountable officer of the department; 17
and 18
(ii) a copy of the certified statements and the report to 19
the appropriate Minister and the Treasurer; and 20
(b) if the public sector entity is a GOC-- 21
(i) the certified statements and the auditor-general's 22
report to the chief executive officer of the GOC; 23
and 24
(ii) a copy of the certified statements and the report to 25
the appropriate Minister and the Treasurer; and 26
(c) if the public sector entity is a local government-- 27
(i) the certified statements and the auditor-general's 28
report to the chief executive officer of the local 29
government; and 30
(ii) a copy of the certified statements and the report to 31
the mayor of the local government and the 32
appropriate Minister; and 33
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(d) if the public sector entity is a statutory body-- 1
(i) the certified statements and the auditor-general's 2
report to the chief executive officer of the statutory 3
body; and 4
(ii) a copy of the certified statements and the report to 5
the appropriate Minister; and 6
(e) if the public sector entity is a controlled entity-- 7
(i) the certified statements and the auditor-general's 8
report to the chief executive officer of the 9
controlled entity; and 10
(ii) a copy of the certified statements and the report to 11
the public sector entity that exercises control over 12
the controlled entity and the appropriate Minister. 13
(4) If the public sector entity is a GOC, or a controlled entity of a 14
GOC, it is enough for subsection (1) if the auditor-general 15
audits the financial statements of the GOC that the GOC is 16
required to provide under the Corporations Act. 17
(5) In this section-- 18
annual financial statements includes final financial 19
statements for abolished public sector entities. 20
41 Audit of expenditure for ministerial offices 21
(1) The auditor-general must audit the full year report of 22
expenditure of ministerial offices and prepare a report about 23
it. 24
(2) The auditor-general's report must state whether-- 25
(a) the auditor-general has received all the information and 26
explanations required by the auditor-general; and 27
(b) the auditor-general considers the full year report is an 28
accurate report, in the required form, of expenditure for 29
ministerial offices for the year concerned. 30
(3) As soon as reasonably practicable after the auditor-general 31
prepares the report, the auditor-general must give the 32
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auditor-general's report and the full year report to the 1
appropriate Minister. 2
42 Audit of consolidated whole-of-government financial 3
statements 4
(1) The auditor-general must audit the consolidated 5
whole-of-government financial statements and prepare a 6
report about them. 7
(2) The report must state the following-- 8
(a) whether the auditor-general has received all the 9
information and explanations required by the 10
auditor-general; 11
(b) whether the auditor-general considers the statements 12
have been properly drawn up, under prescribed 13
requirements, to give a true and fair view of-- 14
(i) the financial operations and cash flows of the State 15
for the financial year; and 16
(ii) the financial position at the end of that financial 17
year. 18
(3) As soon as reasonably practicable after the auditor-general 19
prepares the report, the auditor-general must give the 20
statements and report to the Treasurer. 21
43 Appointment of contract auditors 22
(1) The auditor-general may appoint an appropriately qualified 23
individual who is not a member of the staff of the audit office 24
to be a contract auditor. 25
(2) The appointment of a person to be a contract auditor may be 26
general or limited to a particular audit. 27
(3) The contract auditor-- 28
(a) is appointed on the terms stated in the instrument of 29
appointment; and 30
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(b) may resign the appointment by signed notice given to 1
the auditor-general. 2
44 Identity cards for authorised auditors 3
(1) The auditor-general may issue an identity card to an 4
authorised auditor. 5
(2) The identity card must-- 6
(a) contain a recent photograph of the authorised auditor; 7
and 8
(b) be signed by the authorised auditor and the 9
auditor-general. 10
(3) A person who stops being an authorised auditor must return 11
the person's identity card to the auditor-general as soon as 12
practicable after the person stops being an authorised auditor, 13
unless the person has a reasonable excuse. 14
Maximum penalty for subsection (3)--10 penalty units. 15
45 Proof of authority as authorised auditor 16
An authorised auditor may exercise a power in relation to a 17
person only if the authorised auditor produces his or her 18
identity card for inspection by the person. 19
46 Access to documents and property 20
(1) For the purpose of conducting an audit of the consolidated 21
fund accounts, an authorised auditor must be given, at all 22
reasonable times, full and free access to all documents and 23
property relevant to the audit. 24
(2) For the purpose of conducting an audit of an entity under this 25
Act, an authorised auditor must be given, at all reasonable 26
times, full and free access to all documents and property 27
belonging to, in the custody of, or under the control of, the 28
entity. 29
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(3) For the purpose of conducting an audit under this Act, an 1
authorised auditor may-- 2
(a) enter, at any reasonable time-- 3
(i) a place occupied by a public sector entity or 4
another entity subject to audit; or 5
(ii) a place occupied by a financial institution with 6
which a public sector entity, or another entity 7
subject to audit, maintains an account; or 8
(iii) another place if the occupier of the place consents 9
to the entry; and 10
(b) inspect, examine, photograph or film anything in the 11
place; and 12
(c) take extracts from, and make copies of, any documents 13
in the place; and 14
(d) take into the place persons, equipment and materials that 15
the authorised auditor reasonably requires; and 16
(e) require any person in the place to give to the authorised 17
auditor reasonable assistance in relation to the exercise 18
of the powers mentioned in paragraphs (a) to (d). 19
(4) A person must comply with a requirement made under 20
subsection (3)(e), unless the person has a reasonable excuse. 21
Maximum penalty--40 penalty units. 22
(5) It is not a reasonable excuse for a person who is an individual 23
to fail to comply with a requirement made under subsection 24
(3)(e) that complying with the requirement might tend to 25
incriminate the person. 26
Note-- 27
In this and similar provisions the reference to a person who is an 28
individual is made because an individual may claim the privilege against 29
self-incrimination. 30
(6) An answer by a person who is an individual under a 31
requirement made under subsection (3)(e), or any 32
information, document or other thing obtained as a direct or 33
indirect consequence of the person giving the answer, is not 34
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[s 47]
admissible against the person in a criminal proceeding, other 1
than a proceeding relating to the falsity of the answer, if the 2
answer might in fact tend to incriminate the person. 3
(7) The fact that a document was produced by a person who is an 4
individual under a requirement made under subsection (3)(e) 5
is not admissible in evidence against the person in a criminal 6
proceeding, other than a proceeding relating to the falsity of 7
the document, if producing the document might in fact tend to 8
incriminate the person. 9
47 Obtaining information 10
(1) If it is reasonably necessary for the purposes of an audit under 11
this Act, an authorised auditor may, by written notice given to 12
a person, require the person to give to the authorised auditor 13
stated information, within a reasonable period and in a 14
reasonable way stated in the notice. 15
(2) A person must comply with a requirement made under 16
subsection (1), unless the person has a reasonable excuse. 17
Maximum penalty--40 penalty units. 18
(3) It is not a reasonable excuse for a person who is an individual 19
to fail to comply with a requirement under subsection (1) that 20
complying with the requirement might tend to incriminate the 21
person. 22
(4) Information given by a person who is an individual under a 23
requirement under subsection (1), or any other information or 24
a document or other thing obtained as a direct or indirect 25
consequence of the person giving the information, is not 26
admissible against the person in a criminal proceeding, other 27
than a proceeding relating to the falsity of the information, if 28
giving the information might in fact tend to incriminate the 29
person. 30
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48 Obtaining evidence 1
(1) If it is reasonably necessary for the purposes of an audit under 2
this Act, an authorised auditor may, by written notice given to 3
a person, require the person-- 4
(a) to attend before an authorised auditor, at a reasonable 5
time and place stated in the notice, to answer questions; 6
and 7
(b) to produce to an authorised auditor, at a reasonable time 8
and place stated in the notice, documents belonging to, 9
in the custody of, or under the control of, the person. 10
(2) The authorised auditor before whom the person attends may 11
require answers to be verified or given on oath, either orally 12
or in writing, and for that purpose the authorised auditor may 13
administer an oath. 14
(3) The oath to be taken by a person for this section is an oath that 15
the answers the person will give will be true. 16
(4) An authorised auditor to whom a document is produced under 17
a notice under subsection (1)-- 18
(a) may keep the document for a reasonable period for the 19
purposes of conducting the relevant audit; and 20
(b) may take extracts from and make copies of the 21
document. 22
(5) While the authorised auditor has possession of the document, 23
the authorised auditor must allow the document to be 24
inspected at any reasonable time by a person who would be 25
entitled to inspect it if it were not in the authorised auditor's 26
possession. 27
(6) The regulations must prescribe scales of allowances and 28
expenses to be allowed to persons required to attend under 29
this section. 30
(7) A person must comply with a notice under subsection (1), 31
unless the person has a reasonable excuse. 32
Maximum penalty--40 penalty units. 33
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(8) It is not a reasonable excuse for a person who is an individual 1
to fail to comply with a notice under subsection (1) that 2
complying with the notice might tend to incriminate the 3
person. 4
(9) An answer given by a person who is an individual under this 5
section, or any information, document or other thing obtained 6
as a direct or indirect consequence of the person giving the 7
answer, is not admissible against the person in a criminal 8
proceeding, other than a proceeding relating to the falsity of 9
the answer if the answer might in fact tend to incriminate the 10
person. 11
(10) The fact that a document was produced by a person who is an 12
individual under this section is not admissible in evidence 13
against the person in a criminal proceeding, other than a 14
proceeding relating to the falsity of the document, if 15
producing the document might in fact tend to incriminate the 16
person. 17
49 Compensation 18
(1) A person, other than a public sector entity, or anyone else 19
subject to audit, who incurs any loss or expense-- 20
(a) because of the exercise or purported exercise of a power 21
under this division; or 22
(b) in complying with a requirement made of the person 23
under this division; 24
may claim compensation from the State. 25
(2) A payment of compensation may be claimed and ordered-- 26
(a) in a proceeding for compensation brought in a court 27
having jurisdiction in relation to the recovery of a debt 28
in the amount of the compensation claimed; or 29
(b) during a proceeding for an offence against this Act 30
brought against the person by whom the claim is made. 31
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(3) A court may order the payment of compensation for the loss 1
or expense only if it is satisfied that it is just to do so in the 2
circumstances of the particular case. 3
50 False or misleading information 4
A person must not state anything to an authorised auditor that 5
the person knows is false or misleading in a material 6
particular. 7
Maximum penalty--80 penalty units. 8
51 Obstruction of authorised auditor 9
(1) A person must not obstruct an authorised auditor in the 10
exercise of a power under this Act, unless the person has a 11
reasonable excuse. 12
Maximum penalty--80 penalty units. 13
(2) In this section-- 14
obstruct includes hinder and resist, and attempt to obstruct. 15
52 Impersonation of authorised auditor 16
A person must not pretend to be an authorised auditor. 17
Maximum penalty--80 penalty units. 18
53 Confidentiality 19
(1) This section applies to a person who is or has been any of the 20
following, including before the commencement of this 21
subsection-- 22
(a) an authorised auditor; 23
(b) a person engaged by the auditor-general; 24
(c) a person engaged or employed by a contract auditor; 25
(d) a person receiving proposed reports, or extracts of 26
proposed reports, under section 64. 27
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(2) The person must not-- 1
(a) make a record of protected information; or 2
(b) whether directly or indirectly, divulge or communicate 3
protected information; 4
unless the record is made, or the information is divulged or 5
communicated, under this Act or in the performance of duties, 6
as a person to whom this section applies, under this Act. 7
Maximum penalty--200 penalty units or imprisonment for 1 8
year. 9
(3) Subsection (2) does not prevent the disclosure of information 10
to-- 11
(a) the parliamentary committee; or 12
(b) the Public Works Committee; or 13
(c) the Crime and Misconduct Commission; or 14
(d) a police officer, or an entity responsible for the 15
investigation or prosecution of offences, if the 16
information relates to the investigation or prosecution of 17
an offence; or 18
(e) a court for the purposes of the prosecution of a person 19
for an offence. 20
(4) The disclosure of information under subsection (3) is declared 21
to be an excluded matter for the Corporations Act, section 5F 22
in relation to section 311 of that Act and section 30A of the 23
Australian Securities and Investments Commission Act 2001 24
(Cwlth). 25
(5) In this section-- 26
protected information means information, other than 27
information that is publicly available, that-- 28
(a) is disclosed to, or obtained by, a person to whom this 29
section applies in relation to an audit that has been, is 30
being or will be conducted under this Act; and 31
(b) is relevant to the audit. 32
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Public Works Committee means the Public Works Committee 1
established under the Parliament of Queensland Act 2001, 2
section 80. 3
54 Report on audit 4
(1) The auditor-general may prepare a report on any audit 5
conducted under this Act. 6
(2) An authorised auditor, other than the auditor-general, must 7
give the auditor-general a report on every audit conducted by 8
the authorised auditor. 9
(3) A report under subsection (1) or (2) may contain observations 10
and suggestions about anything arising out of the audit. 11
(4) If the auditor-general considers that observations or 12
suggestions made under subsection (3) require attention or 13
further consideration, the auditor-general must give them, and 14
any comments on them-- 15
(a) if they arose out of an audit of the consolidated fund 16
accounts--to the Treasurer and any other person whom 17
the auditor-general considers to have a special interest in 18
the report; or 19
(b) if they arose out of an audit of a department--to the 20
accountable officer of the department and any other 21
person whom the auditor-general considers to have a 22
special interest in the report; or 23
(c) if they arose out of an audit of another entity--to the 24
chief executive officer or chairperson of the entity and 25
the person responsible for the financial administration of 26
the entity, and any other person whom the 27
auditor-general considers to have a special interest in the 28
report. 29
(5) If the auditor-general considers that the observations or 30
suggestions made under subsection (3) are of significance, the 31
auditor-general must also give them, and any comments on 32
them, to the appropriate Minister and the Treasurer. 33
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55 Protection from liability 1
(1) An authorised auditor does not incur civil liability for an act 2
or omission done or omitted to be done honestly and without 3
negligence under or for this Act. 4
(2) A liability that would, apart from subsection (1), attach to an 5
authorised auditor attaches instead to the State. 6
56 Audit fees 7
(1) The auditor-general may charge fees for an audit conducted 8
by the auditor-general. 9
(2) The auditor-general may also charge reasonable costs and 10
expenses incurred by or for the auditor-general in conducting 11
the audit. 12
(3) The auditor-general may, under the Treasurer's approval, 13
decide the basic rates of fees. 14
(4) The auditor-general must assess the fees for an audit having 15
regard to the basic rates of fees decided under subsection (3). 16
(5) Unpaid fees may be recovered by the auditor-general as a debt 17
due to the auditor-general. 18
57 Act does not limit other powers of auditor-general 19
This Act does not limit any power the auditor-general has 20
apart from this Act. 21
Division 3 Reports to the Legislative Assembly 22
58 Reports on auditing standards 23
(1) The auditor-general must prepare a report to the Legislative 24
Assembly-- 25
(a) setting out the general standards the auditor-general 26
applies, or proposes to apply, to-- 27
(i) the conduct of audits; and 28
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[s 59]
(ii) the selection, engagement, and quality control of 1
the work of contract auditors; and 2
(b) stating the extent to which the standards are in 3
accordance with auditing standards made by relevant 4
professional or statutory bodies. 5
(2) If the auditor-general later makes a significant change to, or 6
replaces, the general standards, the auditor-general must, as 7
soon as practicable after making the change or replacement, 8
prepare a report to the Legislative Assembly stating-- 9
(a) the nature of the change or replacement; and 10
(b) the extent to which the changed or replaced standards 11
are in accordance with auditing standards made by 12
relevant professional or statutory bodies. 13
(3) A report to the Legislative Assembly prepared by the 14
auditor-general on the conduct of an audit must refer to any 15
occasion of significance on which the general standards were 16
not applied. 17
(4) The auditor-general must arrange for copies of the report 18
under subsection (1), and each report under subsection (2), to 19
be made accessible to the public free of charge on the 20
Queensland Audit Office website. 21
59 Annual report on consolidated fund accounts 22
(1) The auditor-general must prepare a report to the Legislative 23
Assembly on each audit conducted of the consolidated fund 24
accounts. 25
(2) The report must-- 26
(a) deal with the matters mentioned in section 39; and 27
(b) deal with the action, if any, taken to remedy significant 28
deficiencies reported in previous reports on audits 29
conducted of the consolidated fund accounts. 30
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60 Annual reports on audits of public sector entities 1
(1) The auditor-general must prepare a report to the Legislative 2
Assembly on each audit conducted of a public sector entity by 3
an authorised auditor. 4
(2) The report must-- 5
(a) state whether or not-- 6
(i) the audit of the public sector entity has been 7
finished; and 8
(ii) the annual financial statements of the public sector 9
entity have been audited; and 10
(b) draw attention to any case in which the functions 11
relating to the financial management of the public sector 12
entity were not adequately and properly performed if the 13
auditor-general considers the matter to be significant 14
enough to require inclusion in the report; and 15
(c) set out-- 16
(i) the results of audits conducted, in relation to the 17
relevant financial year, of controlled entities of the 18
public sector entity by an authorised auditor; and 19
(ii) if audits were not conducted in relation to 20
particular controlled entities--the reasons why 21
they were not conducted; and 22
(d) deal with the action, if any, taken to remedy significant 23
deficiencies reported in previous reports on audits of the 24
public sector entity. 25
61 Reports on audits requested by the Legislative Assembly 26
The auditor-general must prepare a report to the Legislative 27
Assembly on each audit conducted at the request of the 28
Legislative Assembly. 29
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[s 62]
62 Interim, supplementary and combined reports 1
(1) The auditor-general may prepare interim and supplementary 2
reports to the Legislative Assembly on any matter on which 3
the auditor-general is to report or has reported. 4
(2) The auditor-general may combine reports on any 2 or more 5
audits. 6
63 Other reports 7
The auditor-general may prepare any of the following reports 8
to the Legislative Assembly-- 9
(a) if the auditor-general considers it desirable to do so at 10
any particular time for reasons of urgency--a report on 11
any significant matter arising out of an audit; 12
(b) if the auditor-general considers it to be in the public 13
interest to do so--a full report on, or a report on any 14
specific matters arising out of, a particular audit; 15
(c) if the auditor-general considers it otherwise appropriate 16
to do so at any time--a report on any matter arising out 17
of an audit to which attention should be drawn; 18
(d) if a regulation has been made for the purposes of section 19
31 that the auditor-general advised should not have been 20
made or should have been made differently--a report 21
setting out the advice and the reasons for it. 22
64 Comments on proposed audit reports 23
(1) Subsections (2) and (3) apply if the auditor-general proposes 24
to include in a report to the Legislative Assembly under this 25
division a matter that the auditor-general considers to be a 26
matter of significance. 27
(2) The auditor-general must give written advice of the matter 28
that is proposed to be included to-- 29
(a) if the matter relates to a department--the accountable 30
officer of the department and any other person whom 31
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[s 64]
the auditor-general considers to have a special interest in 1
the report; or 2
(b) if the matter relates to a controlled entity that is subject 3
to the control of a department--the chief executive 4
officer or chairperson of the entity, the person 5
responsible for the financial administration of the entity 6
and the accountable officer of the department and any 7
other person whom the auditor-general considers to 8
have a special interest in the report; or 9
(c) if the matter relates to another public sector entity--the 10
chief executive officer or chairperson of the entity and 11
the person responsible for the financial administration of 12
the entity and any other person whom the 13
auditor-general considers to have a special interest in the 14
report. 15
(3) Also, the auditor-general must give written advice of the 16
matter that is proposed to be included to-- 17
(a) if the matter raises issues concerning the powers or 18
functions of the Treasurer under the Financial 19
Accountability Act 2008--the Treasurer and any other 20
person whom the auditor-general considers to have a 21
special interest in the report; or 22
(b) if the matter does not raise issues concerning the powers 23
or functions of the Treasurer under the Financial 24
Accountability Act 2008--the appropriate Minister and 25
any other person whom the auditor-general considers to 26
have a special interest in the report. 27
(4) The advice mentioned in subsection (3) must include a 28
statement that comments on the proposed matter may be made 29
in writing given to the auditor-general-- 30
(a) within 21 days after the advice is received; or 31
(b) within the longer period that is stated in the advice. 32
(5) If comments are received within the 21 days or longer period, 33
the auditor-general must include them, or a fair summary of 34
them, in the report. 35
Page 37
Auditor-General Bill 2008
Part 3 Audit of consolidated fund and public sector entities
[s 65]
(6) In this section-- 1
control see section 5(2). 2
65 Proposed audit report to remain confidential 3
A person who receives a proposed audit report, or part of a 4
proposed audit report, of the auditor-general under section 64 5
must not disclose any information contained in the report 6
unless-- 7
(a) disclosure is required for the purpose of-- 8
(i) making submissions or comments to the 9
auditor-general in relation to the proposed report; 10
or 11
(ii) obtaining legal advice in relation to matters raised 12
by the proposed report; or 13
(b) the information has been made public by the 14
auditor-general. 15
Maximum penalty--200 penalty units or 1 year's 16
imprisonment. 17
66 Procedure for reporting certain sensitive information 18
(1) If the auditor-general considers it to be against the public 19
interest to disclose in a report under this division information 20
that could-- 21
(a) have a serious adverse effect on the commercial interests 22
of a public sector entity; or 23
(b) reveal trade secrets of a public sector entity; or 24
(c) prejudice the investigation of a contravention or possible 25
contravention of the law; or 26
(d) prejudice the fair trial of a person; or 27
(e) cause damage to the relations between the Government 28
of the State and another Government; 29
Page 38
Auditor-General Bill 2008
Part 4 Strategic review of the audit office
[s 67]
the auditor-general must not disclose the information in the 1
report but must instead include it in a report prepared and 2
given to the parliamentary committee. 3
(2) This section applies despite anything in this or any other Act. 4
67 Tabling of reports 5
(1) A report prepared under this division must be given to the 6
Speaker or, if there is no Speaker or the Speaker is 7
unavailable, to the clerk of the Parliament. 8
(2) The Speaker or clerk must table a copy of the report in the 9
Legislative Assembly on its next sitting day. 10
(3) For the purposes of its publication, a report given to the 11
Speaker or the clerk under subsection (1) is taken to have been 12
tabled in the Legislative Assembly, and to have been ordered 13
to be published by the Legislative Assembly, when it is given 14
to the Speaker or the clerk. 15
Part 4 Strategic review of the audit 16
office 17
68 Conduct of strategic review of audit office 18
(1) Strategic reviews of the audit office must be conducted under 19
this part. 20
(2) A strategic review must be conducted at least every 5 years, 21
counting from when the Minister makes a response to the 22
parliamentary committee report in the Legislative Assembly 23
for the most recent earlier strategic review, up to when the 24
reviewer is appointed under subsection (3) to conduct the 25
latest strategic review. 26
(3) Each strategic review is to be conducted by an appropriately 27
qualified person (reviewer), appointed by the Governor in 28
Council, who is to give a report on the review. 29
Page 39
Auditor-General Bill 2008
Part 4 Strategic review of the audit office
[s 69]
(4) The terms of reference for a strategic review are to be decided 1
by the Governor in Council. 2
(5) Before a reviewer is appointed to conduct a strategic review, 3
the Minister must consult with the parliamentary committee 4
and the auditor-general about-- 5
(a) the appointment of the reviewer; and 6
(b) the terms of reference for the review. 7
(6) The remuneration and other terms of appointment of the 8
reviewer are as decided by the Governor in Council. 9
(7) In this section-- 10
strategic review includes-- 11
(a) a review of the auditor-general's functions; and 12
(b) a review of the auditor-general's performance of the 13
functions to assess whether they are being performed 14
economically, effectively and efficiently. 15
69 Powers of strategic review 16
In conducting a strategic review-- 17
(a) the reviewer has the powers an authorised auditor has 18
for an audit of an entity; and 19
(b) this Act and other Acts apply to the reviewer as if the 20
reviewer were an authorised auditor conducting an audit 21
of an entity. 22
70 Report of strategic review 23
(1) The reviewer for a strategic review must give the copy of a 24
proposed report on the strategic review to the Minister and the 25
auditor-general. 26
(2) The Minister and the auditor-general may, within 21 days 27
after receiving the proposed report, give the reviewer written 28
comments on anything in the proposed report. 29
Page 40
Auditor-General Bill 2008
Part 5 Independent audit of Queensland Audit Office
[s 71]
(3) If the auditor-general or the Minister provide comments under 1
subsection (2), the reviewer must-- 2
(a) if the reviewer and the person providing the comments 3
can agree about how to dispose of a 4
comment--incorporate into the report any agreed 5
amendment necessary to dispose of the comment; or 6
(b) if the reviewer and the person providing the comments 7
can not agree about how to dispose of a 8
comment--include the comment, in full, in the report. 9
(4) After complying with subsections (1) and (3), the reviewer 10
must give the report (review report) to the Minister and the 11
auditor-general. 12
(5) The review report must be the same as the proposed report 13
given to them under subsection (1), apart from the changes 14
made under subsection (3). 15
(6) The Minister must table the review report in the Legislative 16
Assembly within 3 sitting days after the Minister receives the 17
report. 18
(7) For the Parliament of Queensland Act 2001, section 84(2) the 19
report is referred to the parliamentary committee. 20
Part 5 Independent audit of 21
Queensland Audit Office 22
71 Audit of audit office 23
(1) The Governor in Council must appoint a person who is a 24
registered company auditor under the Corporations Act to 25
conduct an audit of the audit office for each financial year for 26
which the person is appointed. 27
(2) A person may not be appointed under subsection (1) for more 28
than 5 consecutive financial years. 29
Page 41
Auditor-General Bill 2008
Part 6 General provisions
[s 72]
(3) The person is entitled to be paid the fee decided by the 1
Governor in Council for each financial year for which the 2
person is appointed. 3
72 Conduct of independent audit 4
(1) For conducting an audit under section 71(1)-- 5
(a) the person has all the powers of an authorised auditor; 6
and 7
(b) this Act and other Acts apply to the person as if the 8
person were an authorised auditor. 9
(2) After an audit, the person must give-- 10
(a) a report about the audit to the Premier; and 11
(b) a copy of the report to the auditor-general and the 12
Treasurer. 13
(3) The auditor-general must include the person's report in the 14
annual report of the audit office. 15
Part 6 General provisions 16
73 Regulation-making power 17
(1) The Governor in Council may make regulations under this 18
Act. 19
(2) A regulation may create offences and prescribe penalties for 20
the offences of not more than 5 penalty units. 21
Page 42
Auditor-General Bill 2008
Part 7 Transitional provisions
[s 74]
Part 7 Transitional provisions 1
74 Definitions for pt 7 2
In this part-- 3
commencement means the commencement of this section. 4
repealed Act means the Financial Administration and Audit 5
Act 1977. 6
75 Person holding appointment to conduct audit of audit 7
office 8
(1) On the commencement, a person who has been appointed by 9
the Governor in Council under section 69 of the repealed Act 10
is taken to have been appointed under section 71. 11
(2) However, the person's term of appointment is taken to have 12
commenced on appointment under the repealed Act. 13
76 Auditor-general continues to hold office 14
(1) On the commencement, the person who, immediately before 15
the commencement, held appointment as the auditor-general 16
under the repealed Act continues to hold appointment as the 17
auditor-general under this Act. 18
(2) However, the person's term of appointment is taken to have 19
commenced on appointment under the repealed Act. 20
77 Deputy auditor-general continues to hold office 21
On the commencement, the person who, immediately before 22
the commencement, held appointment as the deputy 23
auditor-general under the repealed Act continues to hold 24
appointment as the deputy auditor-general under this Act. 25
Page 43
Auditor-General Bill 2008
Part 7 Transitional provisions
[s 78]
78 Delegations continue 1
(1) On the commencement, a delegation of power made by the 2
auditor-general under the repealed Act, section 66, continues 3
to have effect according to its terms as a delegation made 4
under section 20. 5
(2) However, if the delegation is made-- 6
(a) under a particular section of the repealed Act; and 7
(b) a section under this Act is substantially the same as the 8
section under the repealed Act; 9
the delegation has effect as if it were made under the section 10
of this Act. 11
79 Rulings under Public Service Act 2008 12
On the commencement, a ruling made under the repealed Act, 13
section 70, and in force immediately before the 14
commencement, continues to have effect according to its 15
terms. 16
80 Requests for reviews under Public Service Act 2008 17
On the commencement, a request for a review under section 18
71 of the repealed Act is taken to be a request for a review 19
under section 29. 20
81 Strategic review of audit office under the repealed Act 21
(1) On the commencement, any strategic review of the audit 22
office that has started but has not been finished under the 23
repealed Act, part 5, division 6 is taken to have been started 24
under part 4. 25
(2) On the commencement, the most recent finished report of a 26
strategic review under the repealed Act, section 72B is taken 27
to be report of a strategic review prepared under section 68. 28
Page 44
Auditor-General Bill 2008
Part 7 Transitional provisions
[s 82]
82 References to documents under the repealed Act 1
A reference to the repealed Act, part 5 or 6 in any document 2
may, if the context permits, be taken to be a reference to this 3
Act. 4
83 Appointment of contract auditors 5
On the commencement, contract auditors appointed under 6
section 82 of the repealed Act are taken to be appointed under 7
section 43. 8
84 Reports on auditing standards to continue 9
On the commencement, the most recent reports for section 97 10
of the repealed Act are taken to have been prepared under 11
section 58. 12
85 Continuation of audit reviews 13
On the commencement, any audit reviews which have been 14
started but have not been not finished under the repealed Act 15
are taken to have started under this Act. 16
Page 45
Auditor-General Bill 2008
Schedule
Schedule Dictionary 1
section 4 2
accountable officer, of a department, means the person who 3
is, or is appointed as, the accountable officer of the 4
department under the Financial Accountability Act 2008. 5
appropriate Minister means-- 6
(a) for the department comprised of the Legislative 7
Assembly and parliamentary service--the Premier; or 8
(b) for the office of the Governor--the Premier; or 9
(c) for a department--the Minister administering the 10
department; or 11
(d) for the Town Commission established under the Alcan 12
Queensland Pty. Limited Agreement Act 1965--the 13
Minister administering matters connected with the Town 14
Commission; or 15
(e) for a council established under the Local Government 16
(Aboriginal Lands) Act 1978--the Minister 17
administering matters connected with the council; or 18
(f) for another local government--the Minister 19
administering the Local Government Act 1993; or 20
(g) for a statutory body--the Minister administering the Act 21
under which the statutory body is established; or 22
(h) for GOCs--the shareholding Ministers as defined under 23
the Government Owned Corporations Act 1993; or 24
(i) for another public sector entity--the Minister 25
administering matters connected with the entity. 26
audit office means the Queensland Audit Office established 27
under section 6(3). 28
auditor-general's report, for part 3, division 2, see section 40. 29
Page 46
Auditor-General Bill 2008
Schedule
audit report, for a controlled entity, means a report given in 1
relation to the financial operations of the controlled entity to 2
the auditor-general. 3
authorised auditor means-- 4
(a) the auditor-general or deputy auditor-general; or 5
(b) a member of the staff of the audit office; or 6
(c) a contract auditor. 7
chairperson, of a public sector entity, means-- 8
(a) if the public sector entity is a corporation sole--the 9
person who constitutes the corporation sole; or 10
(b) otherwise-- 11
(i) the person appointed as chairperson of the public 12
sector entity; or 13
(ii) if no-one is appointed as chairperson--the person 14
who presides at meetings of the public sector entity 15
or of the governing body of the public sector entity. 16
consolidated fund means the consolidated fund continued in 17
existence under the Financial Accountability Act 2008, 18
section 16. 19
consolidated fund account see the Financial Accountability 20
Act 2008, section 17(1). 21
consolidated whole-of-government financial statements see 22
the Financial Accountability Act 2008, section 25(1). 23
contract auditor means a person who is appointed under this 24
Act as a contract auditor. 25
controlled entity see section 5. 26
corporate group means a group consisting of the following 27
entities-- 28
(a) a controlled entity; 29
(b) 1 or more of the following that control the controlled 30
entity-- 31
(i) a department; 32
Page 47
Auditor-General Bill 2008
Schedule
(ii) a local government; 1
(iii) a statutory body; 2
(iv) a GOC; 3
(v) an entity that is controlled by 1 or more of the 4
entities mentioned in subparagraphs (i) to (iv). 5
department see the Financial Accountability Act 2008, 6
section 8. 7
expenditure see the Financial Accountability Act 2008, 8
schedule 3. 9
financial year see the Financial Accountability Act 2008, 10
schedule 3. 11
full year report see the Financial Accountability Act 2008, 12
schedule 3. 13
GOC means a government owned corporation. 14
internal control see the Financial Accountability Act 2008, 15
schedule 3. 16
ministerial offices means the offices maintained for Ministers 17
and their staff. 18
parliamentary committee means the Public Accounts 19
Committee established under the Parliament of Queensland 20
Act 2001, section 80. 21
prescribed requirements see the Financial Accountability Act 22
2008, schedule 3. 23
proposed audit report means a draft report of the 24
auditor-general relating to an audit of a public sector entity 25
and distributed to relevant entities under section 64. 26
public moneys see the Financial Accountability Act 2008, 27
schedule 3. 28
public sector entity means-- 29
(a) a department; or 30
(b) a local government; or 31
(c) a statutory body; or 32
Page 48
Auditor-General Bill 2008
Schedule
(d) a GOC; or 1
(e) a controlled entity. 2
statutory body see the Financial Accountability Act 2008, 3
section 9. 4
Treasurer's consolidated fund bank account see the 5
Financial Accountability Act, section 18(1). 6
© State of Queensland 2008
Page 49
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