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Queensland
Auditor-General Bill 2009
Queensland
Auditor-General Bill 2009
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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
8 Auditor-general not subject to direction . . . . . . . . . . . . . . . . . . . . 8
Division 2 Provisions relating to auditor-general
9 Appointment of auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . 8
10 Duration of appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
11 Terms of appointment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
12 Declaration of interests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
13 Restriction on outside employment . . . . . . . . . . . . . . . . . . . . . . . 10
14 Preservation of rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
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 . . . . . . . . 12
19 Suspension of auditor-general when Legislative Assembly not
sitting ........................................... 12
20 Delegation of powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
21 Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Auditor-General Bill 2009
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 .............................. 15
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 . . . . . . . . . . . . . . . . . . . . . . . . . 16
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 foreign-based controlled entities and other 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 ................................ 19
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 . . . . . . . . . . . . . . . . . . . . . 20
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 . . . . . . . . . . . . . . . . . . 24
42 Audit of consolidated whole-of-government financial statements. 24
43 Appointment of contract auditors . . . . . . . . . . . . . . . . . . . . . . . . . 25
44 Identity cards for authorised auditors . . . . . . . . . . . . . . . . . . . . . . 25
45 Proof of authority as authorised auditor . . . . . . . . . . . . . . . . . . . . 26
46 Access to documents and property . . . . . . . . . . . . . . . . . . . . . . . 26
47 Obtaining information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
Page 2
Auditor-General Bill 2009
Contents
48 Obtaining evidence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
49 Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
50 False or misleading information . . . . . . . . . . . . . . . . . . . . . . . . . . 30
51 Obstruction of authorised auditor . . . . . . . . . . . . . . . . . . . . . . . . . 30
52 Impersonation of authorised auditor. . . . . . . . . . . . . . . . . . . . . . . 31
53 Confidentiality and related matters. . . . . . . . . . . . . . . . . . . . . . . . 31
54 Report on audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
55 Protection from liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
56 Audit fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
57 Act does not limit other powers of auditor-general . . . . . . . . . . . . 34
Division 3 Reports to the Legislative Assembly
58 Reports on auditing standards . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
59 Annual report on consolidated fund accounts . . . . . . . . . . . . . . . 35
60 Annual reports on audits of public sector entities. . . . . . . . . . . . . 35
61 Reports on audits requested by the Legislative Assembly . . . . . . 36
62 Interim, supplementary and combined reports. . . . . . . . . . . . . . . 36
63 Other reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
64 Comments on proposed audit reports . . . . . . . . . . . . . . . . . . . . . 37
65 Proposed audit report to remain confidential . . . . . . . . . . . . . . . . 38
66 Procedure for reporting certain sensitive information. . . . . . . . . . 39
67 Tabling of reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Part 4 Strategic review of the audit office
68 Conduct of strategic review of audit office . . . . . . . . . . . . . . . . . . 40
69 Powers of strategic review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
70 Report of strategic review. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
Part 5 Independent audit of Queensland Audit Office
71 Audit of audit office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
72 Conduct of independent audit . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
Part 6 General provisions
73 Regulation-making power. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
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 . . . . . . . . . . . . . . 44
78 Delegations continue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Page 3
Auditor-General Bill 2009
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 . . . . . . . . 45
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
2009
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 2009
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 2009. 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
(c) to provide for the strategic review of the Queensland 15
Audit Office; 16
(d) 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 2009
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
1 or more of the following (the controlling entity)-- 3
(a) a department; 4
(b) a local government; 5
(c) a statutory body; 6
(d) a GOC; 7
(e) another entity subject to the control of 1 or more of the 8
entities mentioned in paragraphs (a) to (d). 9
(2) In this section-- 10
control means the capacity of an entity to dominate 11
decision-making, directly or indirectly, in relation to the 12
financial and operating policies of another entity so as to 13
enable the other entity to operate with it in pursuing the 14
objectives of the controlling entity. 15
Part 2 Queensland Auditor-General 16
and Queensland Audit Office 17
Division 1 General 18
6 Auditor-general and audit office 19
(1) There is to be a Queensland Auditor-General. 20
(2) Also, there is to be a Queensland Deputy Auditor-General. 21
(3) An office called the Queensland Audit Office is established. 22
(4) The office consists of the auditor-general, the deputy 23
auditor-general and the staff of the audit office. 24
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Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 7]
7 Control of audit office 1
The auditor-general is to control the audit office. 2
8 Auditor-general not subject to direction 3
(1) The auditor-general is not subject to direction by any person 4
about-- 5
(a) the way in which the auditor-general's powers in 6
relation to audit are to be exercised; or 7
(b) the priority to be given to audit matters. 8
(2) Subsection (1) applies despite the Public Service Act 2008. 9
Division 2 Provisions relating to 10
auditor-general 11
9 Appointment of auditor-general 12
(1) The auditor-general is to be appointed by the Governor in 13
Council. 14
(2) A person may be appointed as the auditor-general only if-- 15
(a) press advertisements have been placed nationally calling 16
for applications from suitably qualified persons to be 17
considered for appointment; and 18
(b) the Minister has consulted with the parliamentary 19
committee about-- 20
(i) the process of selection for appointment; and 21
(ii) the appointment of the person as the 22
auditor-general. 23
(3) Subsections (2)(a) and (2)(b)(i) do not apply to the 24
reappointment of a person as the auditor-general. 25
Page 8
Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 10]
10 Duration of appointment 1
(1) The appointment of the auditor-general is for the term, not 2
longer than 7 years, stated in the auditor-general's instrument 3
of appointment. 4
(2) If a person is reappointed as the auditor-general for a further 5
consecutive term, the total of the terms must not be more than 6
7 years. 7
11 Terms of appointment 8
(1) The auditor-general holds office on a full-time basis. 9
(2) The auditor-general is to be paid a salary at a rate decided by 10
the Governor in Council. 11
(3) The auditor-general is entitled to the allowances and holds 12
office, to the extent the terms are not provided for by this Act, 13
on the terms decided by the Governor in Council. 14
(4) Advice to the Governor in Council regarding the salary, 15
allowances and other terms is only to be given after 16
consultation with the parliamentary committee. 17
(5) The salary and allowances of the auditor-general are payable 18
out of the consolidated fund, which is appropriated 19
accordingly. 20
(6) The rate of remuneration of the auditor-general must not be 21
reduced during the term of office without the auditor-general's 22
written consent. 23
12 Declaration of interests 24
(1) Within 1 month after appointment, the auditor-general must 25
give to the Speaker a statement setting out the information 26
mentioned in subsection (2) in relation to the financial and 27
other interests of the auditor-general and other persons related 28
to, or connected with, the auditor-general. 29
(2) The information to be set out in the statement is the 30
information that would be required to be entered on a register 31
or otherwise disclosed by any law or resolution of the 32
Page 9
Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 13]
Legislative Assembly if the auditor-general were a member of 1
the Legislative Assembly. 2
(3) If a change happens in the financial or other interests that 3
would be required to be disclosed if the auditor-general were a 4
member of the Legislative Assembly, the auditor-general 5
must give to the Speaker a revised statement taking account of 6
the change. 7
(4) The Speaker must, if asked, give a copy of the latest statement 8
to-- 9
(a) the Premier; or 10
(b) the leader of a political party represented in the 11
Legislative Assembly; or 12
(c) the Crime and Misconduct Commission; or 13
(d) a member of the parliamentary committee. 14
(5) The Speaker must, if asked, give a copy of the part of the 15
latest statement that relates only to the auditor-general to 16
another member of the Legislative Assembly. 17
(6) A member of the Legislative Assembly may, by writing given 18
to the Speaker, allege that the auditor-general has not 19
complied with the requirements of this section. 20
13 Restriction on outside employment 21
(1) The auditor-general must not-- 22
(a) hold any office of profit other than that of 23
auditor-general; or 24
(b) engage in any remunerative employment or undertaking 25
outside the functions of the office. 26
(2) Contravention of subsection (1) is misconduct under section 27
17. 28
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Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 14]
14 Preservation of rights 1
(1) This section applies if a person who is an officer of the public 2
service is appointed as the auditor-general. 3
(2) The person is entitled to, and retains, all existing and accruing 4
rights as if service as auditor-general were a continuation of 5
service as an officer of the public service. 6
(3) If the person stops being auditor-general and again becomes 7
an officer of the public service, the person's service as 8
auditor-general is to be regarded as service of a similar kind in 9
the public service for the purpose of working out the person's 10
rights as an officer of the public service. 11
15 Leave of absence 12
The Minister may grant leave of absence to the 13
auditor-general in accordance with the terms on which the 14
auditor-general holds office. 15
16 Resignation 16
The auditor-general may resign by signed notice given to the 17
Governor and the Speaker or, if there is no Speaker or the 18
Speaker is unavailable, the clerk of the Parliament. 19
17 Grounds for removal or suspension from office 20
The following are grounds for removal or suspension of the 21
auditor-general from office-- 22
(a) proved incapacity, incompetence or misconduct; 23
(b) conviction of an indictable offence; 24
(c) being an insolvent under administration as defined in the 25
Corporations Act, section 9. 26
Page 11
Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 18]
18 Removal or suspension of auditor-general on address 1
(1) The Governor may, on an address of the Legislative 2
Assembly, remove or suspend the auditor-general from office 3
on any of the grounds listed in section 17. 4
(2) The motion for the address may only be moved by the 5
Premier. 6
(3) The Premier may move the motion only if-- 7
(a) the Premier has given the auditor-general a statement 8
setting out the reasons for the motion; and 9
(b) the statement and any written response by the 10
auditor-general have been laid before the Legislative 11
Assembly; and 12
(c) the Premier has consulted with the parliamentary 13
committee about the motion; and 14
(d) agreement to the motion has been obtained from-- 15
(i) all members of the parliamentary committee; or 16
(ii) a majority of members of the parliamentary 17
committee, other than a majority consisting only of 18
the members of the political party or parties in 19
government in the Legislative Assembly. 20
(4) The auditor-general is entitled to be paid remuneration and 21
allowances for the period of a suspension only if-- 22
(a) the Legislative Assembly resolves that remuneration and 23
allowances be paid for the period; or 24
(b) the Governor in Council approves the payment of 25
remuneration and allowances for the period. 26
19 Suspension of auditor-general when Legislative 27
Assembly not sitting 28
(1) When the Legislative Assembly is not in session, the 29
Governor in Council may suspend the auditor-general on any 30
of the grounds listed in section 17. 31
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Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 20]
(2) However the auditor-general may be suspended under 1
subsection (1) only if-- 2
(a) the Premier has given the auditor-general a statement 3
setting out the reasons for the suspension; and 4
(b) the Premier has considered any response by the 5
auditor-general to the statement. 6
(3) The Premier must table the statement and any written 7
response by the auditor-general in the Legislative Assembly 8
within 3 sitting days after the day on which the suspension 9
begins. 10
(4) A suspension made when the Legislative Assembly is not in 11
session stops having effect-- 12
(a) subject to paragraph (b)--at the end of 7 sitting days 13
after the day on which the suspension begins; or 14
(b) if the auditor-general is earlier suspended or removed 15
from office on an address of the Legislative 16
Assembly--at the earlier time. 17
(5) If the suspension stops having effect under subsection (3)(a), 18
the auditor-general is entitled to be paid remuneration and 19
allowances for the period of the suspension. 20
(6) Other than as provided in subsection (4), the auditor-general 21
is entitled to be paid remuneration and allowances for the 22
period of a suspension only if-- 23
(a) the Legislative Assembly resolves that remuneration and 24
allowances be paid for the period; or 25
(b) the Governor in Council approves the payment of 26
remuneration and allowances for the period. 27
20 Delegation of powers 28
(1) The auditor-general may delegate powers under any Act to an 29
authorised auditor. 30
(2) However, the auditor-general must not delegate a power to 31
report to the Legislative Assembly. 32
Page 13
Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 21]
21 Estimates 1
(1) The auditor-general must prepare, for each financial year, 2
estimates of proposed receipts and expenditure relating to the 3
audit office. 4
(2) The auditor-general must give the estimates to the Treasurer. 5
(3) The Treasurer must consult with the parliamentary committee 6
in developing the proposed budget of the audit office for each 7
financial year. 8
Division 3 Provisions relating to deputy 9
auditor-general 10
22 Deputy auditor-general employed under Public Service 11
Act 12
The deputy auditor-general is to be employed under the 13
Public Service Act 2008. 14
23 Duties of deputy auditor-general 15
(1) The deputy auditor-general is to perform the duties directed 16
by the auditor-general. 17
(2) The deputy auditor-general is to act as auditor-general-- 18
(a) during vacancies in the office of auditor-general; and 19
(b) during periods when the auditor-general is absent from 20
duty or Australia or is, for another reason, unable to 21
perform the functions of the office. 22
(3) While the deputy auditor-general is acting as 23
auditor-general-- 24
(a) the deputy auditor-general has all the powers and 25
functions of the auditor-general; and 26
(b) this Act and other Acts apply to the deputy 27
auditor-general as if the deputy auditor-general were the 28
auditor-general. 29
Page 14
Auditor-General Bill 2009
Part 2 Queensland Auditor-General and Queensland Audit Office
[s 24]
(4) Anything done by or in relation to the deputy auditor-general 1
while the deputy auditor-general is purporting to act as 2
auditor-general is not invalid merely because the occasion for 3
the deputy auditor-general to act had not arisen or had ceased. 4
24 Deputy auditor-general subject only to direction of 5
auditor-general 6
(1) The deputy auditor-general is not subject to direction by any 7
person, other than the auditor-general, about-- 8
(a) the way in which the auditor-general's powers in 9
relation to audit are to be exercised; or 10
(b) the priority to be given to audit matters. 11
(2) Subsection (1) applies despite the Public Service Act 2008. 12
25 Pecuniary interests declaration 13
Section 12 applies to the deputy auditor-general in the same 14
way as it applies to the auditor-general. 15
Division 4 Staff of audit office 16
26 Staff employed under Public Service Act 17
The staff of the audit office are to be employed under the 18
Public Service Act 2008. 19
27 Staff subject only to direction of auditor-general 20
(1) The staff of the audit office are not subject to direction by any 21
person, other than the auditor-general, the deputy 22
auditor-general or a person authorised by the auditor-general, 23
about-- 24
(a) the way in which the auditor-general's powers in 25
relation to audit are to be exercised; or 26
Page 15
Auditor-General Bill 2009
Part 3 Audit of consolidated fund and public sector entities
[s 28]
(b) the priority to be given to audit matters. 1
(2) Subsection (1) applies despite the Public Service Act 2008. 2
Division 5 Other matters 3
28 Rulings under Public Service Act 4
(1) The industrial relations Minister or the chief executive of the 5
Public Service Commission may make a ruling under the 6
Public Service Act 2008 that applies specifically to the audit 7
office, whether or not it also applies to other public sector 8
units, only with the auditor-general's approval. 9
(2) Subsection (1) does not apply to a directive or guideline that 10
applies generally to all public sector units. 11
29 Reviews under Public Service Act 12
(1) A management review may be conducted under the Public 13
Service Act 2008 in relation to the audit office only at the 14
auditor-general's request. 15
(2) Subsection (1) applies despite the Public Service Act 2008. 16
Part 3 Audit of consolidated fund and 17
public sector entities 18
Division 1 Scope of auditor-general's mandate 19
30 Auditor-general to audit consolidated fund and public 20
sector entities unless exempted 21
(1) The auditor-general must, for each financial year, audit-- 22
(a) the consolidated fund; and 23
Page 16
Auditor-General Bill 2009
Part 3 Audit of consolidated fund and public sector entities
[s 31]
(b) all public sector entities. 1
(2) However, the auditor-general must not audit the audit office. 2
(3) Subsection (1) does not apply to-- 3
(a) a public sector entity exempt from audit by the 4
auditor-general under a regulation made under section 5
31; or 6
(b) a controlled entity that is audited by an auditor approved 7
by the auditor-general under section 32. 8
31 Exemption of certain public sector entities from audit by 9
auditor-general 10
(1) A regulation may-- 11
(a) exempt a public sector entity from audit by the 12
auditor-general; and 13
(b) provide that a person appointed under, or in a way stated 14
in, the regulation must audit the public sector entity. 15
(2) Before a regulation is made under subsection (1), the Minister 16
must consult with the auditor-general about the proposed 17
regulation. 18
(3) For the purpose of conducting an audit under a regulation 19
made under subsection (1)(b)-- 20
(a) the person appointed under the regulation has all the 21
powers of an authorised auditor; and 22
(b) this Act and other Acts apply to the person as if the 23
person were an authorised auditor. 24
32 Exemption of foreign-based controlled entities and other 25
controlled entities from audit by auditor-general 26
(1) A controlled entity may be audited by an auditor approved by 27
the auditor-general if 1 or more of the following apply-- 28
(a) the controlled entity is based in or has significant 29
operations in a country other than Australia; 30
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Auditor-General Bill 2009
Part 3 Audit of consolidated fund and public sector entities
[s 33]
(b) the controlled entity is legally obliged to be audited 1
under a law of a country other than Australia; 2
(c) the controlled entity operates in cooperation with, or in a 3
corporate group with, other public sector entities that 4
have been exempted from being audited by the 5
auditor-general under a regulation made under section 6
31 or other controlled entities that have been exempted 7
from being audited by the auditor-general under 8
paragraph (a), (b) or (d); 9
(d) preparation of the audit for the controlled entity would 10
require specialist skills. 11
(2) The controlled entity exempted under subsection (1) must 12
give any audit report in relation to the controlled entity to the 13
auditor-general as soon as reasonably practicable after the 14
audit report has been received by the controlled entity. 15
33 Appropriate Minister or authority to give Treasurer and 16
auditor-general information about public sector entities 17
(1) This section applies if-- 18
(a) a public sector entity is established or abolished (a 19
notifiable event); or 20
(b) an entity becomes a public sector entity or stops being a 21
public sector entity (also a notifiable event). 22
(2) If the public sector entity is a GOC or a prescribed subsidiary 23
of a GOC, the board of the GOC or the subsidiary must give 24
the auditor-general a written notice about the notifiable event. 25
(3) For other public sector entities, the appropriate Minister for 26
the public sector entity must give the Treasurer and the 27
auditor-general a written notice about the notifiable event. 28
(4) For all public sector entities if the auditor-general asks the 29
Minister, or for a GOC, the shareholding Ministers of the 30
corporation, for information about the public sector entity, the 31
Minister or shareholding Ministers must give the 32
auditor-general the information. 33
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(5) This section does not apply to a public sector entity that is, or 1
is a part of, a department. 2
(6) In this section-- 3
prescribed subsidiary means a subsidiary prescribed under a 4
regulation. 5
34 Auditor-general to be appointed auditor of every 6
company public sector entity 7
(1) The shareholders of a company that is a public sector entity 8
must-- 9
(a) appoint the auditor-general to be the auditor of the 10
company; and 11
(b) ensure that the auditor-general remains, at all times, the 12
auditor of the company while the company remains a 13
public sector entity. 14
(2) Subsection (1) does not apply to-- 15
(a) a company exempt from audit by the auditor-general 16
under a regulation made under section 31; or 17
(b) a controlled entity that may be audited by an auditor 18
approved by the auditor-general under section 32. 19
35 Audits at request of Legislative Assembly 20
(1) If the Legislative Assembly, by resolution, requests the 21
auditor-general to conduct an audit of a matter relating to the 22
financial administration of a public sector entity, the 23
auditor-general must conduct the audit. 24
(2) This section does not apply to the financial administration of 25
the audit office. 26
36 By-arrangement audits 27
(1) The auditor-general may audit an entity that is not a public 28
sector entity if asked by the Minister or a public sector entity. 29
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(2) The auditor-general may audit the entity only if the entity 1
agrees to the audit. 2
Division 2 Conduct of audits 3
37 Way in which audit is to be conducted 4
(1) The auditor-general may conduct an audit in the way the 5
auditor-general considers appropriate. 6
(2) In deciding the appropriate way to conduct an audit, the 7
auditor-general may have regard to-- 8
(a) the character of the internal control system of the entity 9
to be audited, including internal audit; and 10
(b) recognised standards and practices. 11
(3) Subsection (2) does not limit the matters to which the 12
auditor-general may have regard. 13
(4) For the audit of a company, the auditor-general is not limited 14
to conducting the audit under the Corporations Act, and may 15
do anything else the auditor-general considers appropriate. 16
38 Audit of performance management systems 17
(1) The auditor-general may conduct an audit of performance 18
management systems of a public sector entity. 19
(2) The audit may be conducted as a separate audit or as part of 20
another audit, including an audit of another public sector 21
entity under this section. 22
(3) The object of the audit includes deciding whether the 23
performance management systems enable the public sector 24
entity to assess whether its objectives are being achieved 25
economically, efficiently and effectively. 26
(4) In conducting the audit, the auditor-general must have regard 27
to any prescribed requirements relating to the establishment 28
and maintenance of performance management systems that 29
apply to the public sector entity. 30
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(5) Subsection (4) does not apply to a GOC or a controlled entity 1
of the GOC. 2
(6) The audit may include a review of the public sector entity's 3
performance measures. 4
(7) In a report prepared for the audit, the auditor-general may 5
state whether, in the auditor-general's opinion, the 6
performance measures-- 7
(a) are relevant and otherwise appropriate, having regard to 8
their purpose; and 9
(b) fairly represent the public sector entity's performance. 10
39 Audit of consolidated fund accounts 11
In auditing the consolidated fund accounts, the 12
auditor-general must decide whether or not, in the 13
auditor-general's opinion-- 14
(a) proper accounts were properly kept as required by law; 15
and 16
(b) procedures applied were in accordance with the 17
prescribed requirements and were adequate to ensure-- 18
(i) proper control and safeguards were exercised over 19
the collection, custody, banking, withdrawal, 20
payment of, and accounting for, public moneys; 21
and 22
(ii) public moneys were appropriately entered in the 23
consolidated fund accounts as received in, or paid 24
out of, the Treasurer's consolidated fund bank 25
account; and 26
(iii) withdrawals from the Treasurer's consolidated 27
fund bank account were made for lawful and 28
appropriate purposes; and 29
(iv) proper safeguards were followed to prevent fraud 30
and mistake; and 31
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(v) the requirements of the law relating to public 1
moneys were complied with in all material 2
respects; and 3
(c) the consolidated fund financial report for a financial 4
year under the Financial Accountability Act 2009, 5
section 23-- 6
(i) is in agreement with the consolidated fund 7
accounts for the financial year; and 8
(ii) has been properly drawn up to give a true and fair 9
view of the transactions in relation to the 10
consolidated fund accounts for the financial year 11
and the position of the consolidated fund at the end 12
of the financial year. 13
40 Audit of public sector entities 14
(1) The auditor-general must-- 15
(a) audit the annual financial statements of a public sector 16
entity; and 17
(b) prepare an auditor's report about the financial 18
statements. 19
(2) For subsection (1), the auditor-general must apply the general 20
standards set out in the auditor-general's report mentioned in 21
section 58. 22
(3) Also, the auditor's report about the financial statements of a 23
public sector entity that is a department, statutory body or 24
local government 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 prescribed 28
requirements in relation to the establishment and 29
keeping of accounts have been complied with in all 30
material respects. 31
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(4) As soon as practicable after the officers have certified the 1
statements and the auditor-general has prepared the auditor's 2
report about the statements, the auditor-general must give-- 3
(a) if the public sector entity is a department-- 4
(i) the certified statements and the auditor-general's 5
report to the accountable officer of the department; 6
and 7
(ii) a copy of the certified statements and the report to 8
the appropriate Minister and the Treasurer; and 9
(b) if the public sector entity is a GOC-- 10
(i) the certified statements and the auditor-general's 11
report to the chief executive officer of the GOC; 12
and 13
(ii) a copy of the certified statements and the report to 14
the appropriate Minister and the Treasurer; and 15
(c) if the public sector entity is a local government-- 16
(i) the certified statements and the auditor-general's 17
report to the chief executive officer of the local 18
government; and 19
(ii) a copy of the certified statements and the report to 20
the mayor of the local government and the 21
appropriate Minister; and 22
(d) if the public sector entity is a statutory body-- 23
(i) the certified statements and the auditor-general's 24
report to the chief executive officer of the statutory 25
body; and 26
(ii) a copy of the certified statements and the report to 27
the appropriate Minister; and 28
(e) if the public sector entity is a controlled entity-- 29
(i) the certified statements and the auditor-general's 30
report to the chief executive officer of the 31
controlled entity; and 32
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(ii) a copy of the certified statements and the report to 1
the public sector entity that exercises control over 2
the controlled entity and the appropriate Minister. 3
(5) If the public sector entity is a GOC, or a controlled entity of a 4
GOC, it is enough for subsection (1) if the auditor-general 5
audits the financial statements of the GOC that the GOC is 6
required to provide under the Corporations Act. 7
(6) In this section-- 8
annual financial statements includes final financial 9
statements for abolished public sector entities. 10
41 Audit of expenditure for ministerial offices 11
(1) The auditor-general must audit the full year report of 12
expenditure of ministerial offices and prepare a report about 13
it. 14
(2) The auditor-general's report must state whether-- 15
(a) the auditor-general has received all the information and 16
explanations required by the auditor-general; and 17
(b) the auditor-general considers the full year report is an 18
accurate report, in the required form, of expenditure for 19
ministerial offices for the year concerned. 20
(3) As soon as reasonably practicable after the auditor-general 21
prepares the report, the auditor-general must give the 22
auditor-general's report and the full year report to the 23
appropriate Minister. 24
42 Audit of consolidated whole-of-government financial 25
statements 26
(1) The auditor-general must audit the consolidated 27
whole-of-government financial statements and prepare a 28
report about them. 29
(2) The report must state the following-- 30
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[s 43]
(a) whether the auditor-general has received all the 1
information and explanations required by the 2
auditor-general; 3
(b) whether the auditor-general considers the statements 4
have been properly drawn up, under prescribed 5
requirements, to give a true and fair view of-- 6
(i) the financial operations and cash flows of the State 7
for the financial year; and 8
(ii) the financial position at the end of that financial 9
year. 10
(3) As soon as reasonably practicable after the auditor-general 11
prepares the report, the auditor-general must give the 12
statements and report to the Treasurer. 13
43 Appointment of contract auditors 14
(1) The auditor-general may appoint an appropriately qualified 15
individual who is not a member of the staff of the audit office 16
to be a contract auditor. 17
(2) The appointment of a person to be a contract auditor may be 18
general or limited to a particular audit. 19
(3) The contract auditor-- 20
(a) is appointed on the terms stated in the instrument of 21
appointment; and 22
(b) may resign the appointment by signed notice given to 23
the auditor-general. 24
44 Identity cards for authorised auditors 25
(1) The auditor-general may issue an identity card to an 26
authorised auditor. 27
(2) The identity card must-- 28
(a) contain a recent photograph of the authorised auditor; 29
and 30
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(b) be signed by the authorised auditor and the 1
auditor-general. 2
(3) A person who stops being an authorised auditor must return 3
the person's identity card to the auditor-general as soon as 4
practicable after the person stops being an authorised auditor, 5
unless the person has a reasonable excuse. 6
Maximum penalty for subsection (3)--10 penalty units. 7
45 Proof of authority as authorised auditor 8
An authorised auditor may exercise a power in relation to a 9
person only if the authorised auditor produces his or her 10
identity card for inspection by the person. 11
46 Access to documents and property 12
(1) For the purpose of conducting an audit of the consolidated 13
fund accounts, an authorised auditor must be given, at all 14
reasonable times, full and free access to all documents and 15
property relevant to the audit. 16
(2) For the purpose of conducting an audit of an entity under this 17
Act, an authorised auditor must be given, at all reasonable 18
times, full and free access to all documents and property 19
belonging to, in the custody of, or under the control of, the 20
entity. 21
(3) For the purpose of conducting an audit under this Act, an 22
authorised auditor may-- 23
(a) enter, at any reasonable time-- 24
(i) a place occupied by a public sector entity or 25
another entity subject to audit; or 26
(ii) a place occupied by a financial institution with 27
which a public sector entity, or another entity 28
subject to audit, maintains an account; or 29
(iii) another place if the occupier of the place consents 30
to the entry; and 31
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(b) inspect, examine, photograph or film anything in the 1
place; and 2
(c) take extracts from, and make copies of, any documents 3
in the place; and 4
(d) take into the place persons, equipment and materials that 5
the authorised auditor reasonably requires; and 6
(e) require any person in the place to give to the authorised 7
auditor reasonable assistance in relation to the exercise 8
of the powers mentioned in paragraphs (a) to (d). 9
(4) A person must comply with a requirement made under 10
subsection (3)(e), unless the person has a reasonable excuse. 11
Maximum penalty--40 penalty units. 12
(5) It is not a reasonable excuse for a person who is an individual 13
to fail to comply with a requirement made under subsection 14
(3)(e) that complying with the requirement might tend to 15
incriminate the person. 16
Note-- 17
In this and similar provisions the reference to a person who is an 18
individual is made because an individual may claim the privilege against 19
self-incrimination. 20
(6) An answer by a person who is an individual under a 21
requirement made under subsection (3)(e), or any 22
information, document or other thing obtained as a direct or 23
indirect consequence of the person giving the answer, is not 24
admissible against the person in a criminal proceeding, other 25
than a proceeding relating to the falsity of the answer, if the 26
answer might in fact tend to incriminate the person. 27
(7) The fact that a document was produced by a person who is an 28
individual under a requirement made under subsection (3)(e) 29
is not admissible in evidence against the person in a criminal 30
proceeding, other than a proceeding relating to the falsity of 31
the document, if producing the document might in fact tend to 32
incriminate the person. 33
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47 Obtaining information 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 to give to the authorised auditor 4
stated information, within a reasonable period and in a 5
reasonable way stated in the notice. 6
(2) A person must comply with a requirement made under 7
subsection (1), unless the person has a reasonable excuse. 8
Maximum penalty--40 penalty units. 9
(3) It is not a reasonable excuse for a person who is an individual 10
to fail to comply with a requirement under subsection (1) that 11
complying with the requirement might tend to incriminate the 12
person. 13
(4) Information given by a person who is an individual under a 14
requirement under subsection (1), or any other information or 15
a document or other thing obtained as a direct or indirect 16
consequence of the person giving the information, is not 17
admissible against the person in a criminal proceeding, other 18
than a proceeding relating to the falsity of the information, if 19
giving the information might in fact tend to incriminate the 20
person. 21
48 Obtaining evidence 22
(1) If it is reasonably necessary for the purposes of an audit under 23
this Act, an authorised auditor may, by written notice given to 24
a person, require the person-- 25
(a) to attend before an authorised auditor, at a reasonable 26
time and place stated in the notice, to answer questions; 27
and 28
(b) to produce to an authorised auditor, at a reasonable time 29
and place stated in the notice, documents belonging to, 30
in the custody of, or under the control of, the person. 31
(2) The authorised auditor before whom the person attends may 32
require answers to be verified or given on oath, either orally 33
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[s 48]
or in writing, and for that purpose the authorised auditor may 1
administer an oath. 2
(3) The oath to be taken by a person for this section is an oath that 3
the answers the person will give will be true. 4
(4) An authorised auditor to whom a document is produced under 5
a notice under subsection (1)-- 6
(a) may keep the document for a reasonable period for the 7
purposes of conducting the relevant audit; and 8
(b) may take extracts from and make copies of the 9
document. 10
(5) While the authorised auditor has possession of the document, 11
the authorised auditor must allow the document to be 12
inspected at any reasonable time by a person who would be 13
entitled to inspect it if it were not in the authorised auditor's 14
possession. 15
(6) The regulations must prescribe scales of allowances and 16
expenses to be allowed to persons required to attend under 17
this section. 18
(7) A person must comply with a notice under subsection (1), 19
unless the person has a reasonable excuse. 20
Maximum penalty--40 penalty units. 21
(8) It is not a reasonable excuse for a person who is an individual 22
to fail to comply with a notice under subsection (1) that 23
complying with the notice might tend to incriminate the 24
person. 25
(9) An answer given by a person who is an individual under this 26
section, or any information, document or other thing obtained 27
as a direct or indirect consequence of the person giving the 28
answer, is not admissible against the person in a criminal 29
proceeding, other than a proceeding relating to the falsity of 30
the answer if the answer might in fact tend to incriminate the 31
person. 32
(10) The fact that a document was produced by a person who is an 33
individual under this section is not admissible in evidence 34
against the person in a criminal proceeding, other than a 35
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[s 49]
proceeding relating to the falsity of the document, if 1
producing the document might in fact tend to incriminate the 2
person. 3
49 Compensation 4
(1) A person, other than a public sector entity, or anyone else 5
subject to audit, who incurs any loss or expense-- 6
(a) because of the exercise or purported exercise of a power 7
under this division; or 8
(b) in complying with a requirement made of the person 9
under this division; 10
may claim compensation from the State. 11
(2) A payment of compensation may be claimed and ordered-- 12
(a) in a proceeding for compensation brought in a court 13
having jurisdiction in relation to the recovery of a debt 14
in the amount of the compensation claimed; or 15
(b) during a proceeding for an offence against this Act 16
brought against the person by whom the claim is made. 17
(3) A court may order the payment of compensation for the loss 18
or expense only if it is satisfied that it is just to do so in the 19
circumstances of the particular case. 20
50 False or misleading information 21
A person must not state anything to an authorised auditor that 22
the person knows is false or misleading in a material 23
particular. 24
Maximum penalty--80 penalty units. 25
51 Obstruction of authorised auditor 26
(1) A person must not obstruct an authorised auditor in the 27
exercise of a power under this Act, unless the person has a 28
reasonable excuse. 29
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[s 52]
Maximum penalty--80 penalty units. 1
(2) In this section-- 2
obstruct includes hinder and resist, and attempt to obstruct. 3
52 Impersonation of authorised auditor 4
A person must not pretend to be an authorised auditor. 5
Maximum penalty--80 penalty units. 6
53 Confidentiality and related matters 7
(1) This section applies to a person who is or has been any of the 8
following, including before the commencement of this 9
subsection-- 10
(a) an authorised auditor; 11
(b) a person engaged by the auditor-general; 12
(c) a person engaged or employed by a contract auditor; 13
(d) a person receiving proposed reports, or extracts of 14
proposed reports, under section 64. 15
(2) The person must not-- 16
(a) make a record of protected information; or 17
(b) whether directly or indirectly, divulge or communicate 18
protected information; 19
unless the record is made, or the information is divulged or 20
communicated, under this Act or in the performance of duties, 21
as a person to whom this section applies, under this Act. 22
Maximum penalty--200 penalty units or imprisonment for 1 23
year. 24
(3) Subsection (2) does not prevent the disclosure of information 25
to-- 26
(a) the parliamentary committee; or 27
(b) the Crime and Misconduct Commission; or 28
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[s 54]
(c) a police officer, or an entity, responsible for the 1
investigation or prosecution of offences in any 2
jurisdiction; or 3
(d) a court for the purposes of the prosecution of a person 4
for an offence in any jurisdiction. 5
(4) Compliance by a person mentioned in subsection (1) in 6
relation to the Corporations Act, section 311 or the Australian 7
Securities and Investments Commission Act 2001, section 30A 8
is declared to be an excluded matter for the Corporations Act, 9
section 5F. 10
(5) Nothing in subsection (4) is intended to affect the power of a 11
person mentioned in subsection (1) to disclose information to 12
the Australian Securities and Investments Commission under 13
subsection (3)(c). 14
(6) In this section-- 15
protected information means information, other than 16
information that is publicly available, that-- 17
(a) is disclosed to, or obtained by, a person to whom this 18
section applies in relation to an audit that has been, is 19
being or will be conducted under this Act; and 20
(b) is relevant to the audit. 21
54 Report on audit 22
(1) The auditor-general may prepare a report on any audit 23
conducted under this Act. 24
(2) An authorised auditor, other than the auditor-general, must 25
give the auditor-general a report on every audit conducted by 26
the authorised auditor. 27
(3) A report under subsection (1) or (2) may contain observations 28
and suggestions about anything arising out of the audit. 29
(4) If the auditor-general considers that observations or 30
suggestions made under subsection (3) require attention or 31
further consideration, the auditor-general must give them, and 32
any comments on them-- 33
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[s 55]
(a) if they arose out of an audit of the consolidated fund 1
accounts--to the Treasurer and any other person whom 2
the auditor-general considers to have a special interest in 3
the report; or 4
(b) if they arose out of an audit of a department--to the 5
accountable officer of the department and any other 6
person whom the auditor-general considers to have a 7
special interest in the report; or 8
(c) if they arose out of an audit of another entity--to the 9
chief executive officer or chairperson of the entity and 10
the person responsible for the financial administration of 11
the entity, and any other person whom the 12
auditor-general considers to have a special interest in the 13
report. 14
(5) If the auditor-general considers that the observations or 15
suggestions made under subsection (3) are of significance, the 16
auditor-general must also give them, and any comments on 17
them, to the appropriate Minister and the Treasurer. 18
55 Protection from liability 19
(1) An authorised auditor does not incur civil liability for an act 20
or omission done or omitted to be done honestly and without 21
negligence under or for this Act. 22
(2) A liability that would, apart from subsection (1), attach to an 23
authorised auditor attaches instead to the State. 24
56 Audit fees 25
(1) The auditor-general may charge fees for an audit conducted 26
by the auditor-general. 27
(2) The auditor-general may also charge reasonable costs and 28
expenses incurred by or for the auditor-general in conducting 29
the audit. 30
(3) The auditor-general may, under the Treasurer's approval, 31
decide the basic rates of fees. 32
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[s 57]
(4) The auditor-general must assess the fees for an audit having 1
regard to the basic rates of fees decided under subsection (3). 2
(5) Unpaid fees may be recovered by the auditor-general as a debt 3
due to the auditor-general. 4
57 Act does not limit other powers of auditor-general 5
This Act does not limit any power the auditor-general has 6
apart from this Act. 7
Division 3 Reports to the Legislative Assembly 8
58 Reports on auditing standards 9
(1) The auditor-general must prepare a report to the Legislative 10
Assembly-- 11
(a) setting out the general standards the auditor-general 12
applies, or proposes to apply, to-- 13
(i) the conduct of audits; and 14
(ii) the selection, engagement, and quality control of 15
the work of contract auditors; and 16
(b) stating the extent to which the standards are in 17
accordance with auditing standards made by relevant 18
professional or statutory bodies. 19
(2) If the auditor-general later makes a significant change to, or 20
replaces, the general standards, the auditor-general must, as 21
soon as practicable after making the change or replacement, 22
prepare a report to the Legislative Assembly stating-- 23
(a) the nature of the change or replacement; and 24
(b) the extent to which the changed or replaced standards 25
are in accordance with auditing standards made by 26
relevant professional or statutory bodies. 27
(3) A report to the Legislative Assembly prepared by the 28
auditor-general on the conduct of an audit must refer to any 29
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[s 59]
occasion of significance on which the general standards were 1
not applied. 2
(4) The auditor-general must arrange for copies of the report 3
under subsection (1), and each report under subsection (2), to 4
be made accessible to the public free of charge on the 5
Queensland Audit Office website. 6
59 Annual report on consolidated fund accounts 7
(1) The auditor-general must prepare a report to the Legislative 8
Assembly on each audit conducted of the consolidated fund 9
accounts. 10
(2) The report must-- 11
(a) deal with the matters mentioned in section 39; and 12
(b) deal with the action, if any, taken to remedy significant 13
deficiencies reported in previous reports on audits 14
conducted of the consolidated fund accounts. 15
60 Annual reports on audits of public sector entities 16
(1) The auditor-general must prepare a report to the Legislative 17
Assembly on each audit conducted of a public sector entity by 18
an authorised auditor. 19
(2) The report must-- 20
(a) state whether or not-- 21
(i) the audit of the public sector entity has been 22
finished; and 23
(ii) the annual financial statements of the public sector 24
entity have been audited; and 25
(b) draw attention to any case in which the functions 26
relating to the financial management of the public sector 27
entity were not adequately and properly performed if the 28
auditor-general considers the matter to be significant 29
enough to require inclusion in the report; and 30
(c) set out-- 31
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[s 61]
(i) the results of audits conducted, in relation to the 1
relevant financial year, of controlled entities of the 2
public sector entity by an authorised auditor; and 3
(ii) if audits were not conducted in relation to 4
particular controlled entities--the reasons why 5
they were not conducted; and 6
(d) deal with the action, if any, taken to remedy significant 7
deficiencies reported in previous reports on audits of the 8
public sector entity. 9
61 Reports on audits requested by the Legislative Assembly 10
The auditor-general must prepare a report to the Legislative 11
Assembly on each audit conducted at the request of the 12
Legislative Assembly. 13
62 Interim, supplementary and combined reports 14
(1) The auditor-general may prepare interim and supplementary 15
reports to the Legislative Assembly on any matter on which 16
the auditor-general is to report or has reported. 17
(2) The auditor-general may combine reports on any 2 or more 18
audits. 19
63 Other reports 20
The auditor-general may prepare any of the following reports 21
to the Legislative Assembly-- 22
(a) if the auditor-general considers it desirable to do so at 23
any particular time for reasons of urgency--a report on 24
any significant matter arising out of an audit; 25
(b) if the auditor-general considers it to be in the public 26
interest to do so--a full report on, or a report on any 27
specific matters arising out of, a particular audit; 28
(c) if the auditor-general considers it otherwise appropriate 29
to do so at any time--a report on any matter arising out 30
of an audit to which attention should be drawn; 31
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[s 64]
(d) if a regulation has been made for the purposes of section 1
31 that the auditor-general advised should not have been 2
made or should have been made differently--a report 3
setting out the advice and the reasons for it. 4
64 Comments on proposed audit reports 5
(1) Subsections (2) and (3) apply if the auditor-general proposes 6
to include in a report to the Legislative Assembly under this 7
division a matter that the auditor-general considers to be a 8
matter of significance. 9
(2) The auditor-general must give written advice of the matter 10
that is proposed to be included to-- 11
(a) if the matter relates to a department--the accountable 12
officer of the department and any other person whom 13
the auditor-general considers to have a special interest in 14
the report; or 15
(b) if the matter relates to a controlled entity that is subject 16
to the control of a department--the chief executive 17
officer or chairperson of the entity, the person 18
responsible for the financial administration of the entity 19
and the accountable officer of the department and any 20
other person whom the auditor-general considers to 21
have a special interest in the report; or 22
(c) if the matter relates to another public sector entity--the 23
chief executive officer or chairperson of the entity and 24
the person responsible for the financial administration of 25
the entity and any other person whom the 26
auditor-general considers to have a special interest in the 27
report. 28
(3) Also, the auditor-general must give written advice of the 29
matter that is proposed to be included to-- 30
(a) if the matter raises issues concerning the powers or 31
functions of the Treasurer under the Financial 32
Accountability Act 2009--the Treasurer and any other 33
person whom the auditor-general considers to have a 34
special interest in the report; or 35
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Auditor-General Bill 2009
Part 3 Audit of consolidated fund and public sector entities
[s 65]
(b) if the matter does not raise issues concerning the powers 1
or functions of the Treasurer under the Financial 2
Accountability Act 2009--the appropriate Minister and 3
any other person whom the auditor-general considers to 4
have a special interest in the report. 5
(4) The advice mentioned in subsection (3) must include a 6
statement that comments on the proposed matter may be made 7
in writing given to the auditor-general-- 8
(a) within 21 days after the advice is received; or 9
(b) within the longer period that is stated in the advice. 10
(5) If comments are received within the 21 days or longer period, 11
the auditor-general must include them, or a fair summary of 12
them, in the report. 13
(6) In this section-- 14
control see section 5(2). 15
65 Proposed audit report to remain confidential 16
A person who receives a proposed audit report, or part of a 17
proposed audit report, of the auditor-general under section 64 18
must not disclose any information contained in the report 19
unless-- 20
(a) disclosure is required for the purpose of-- 21
(i) making submissions or comments to the 22
auditor-general in relation to the proposed report; 23
or 24
(ii) obtaining legal advice in relation to matters raised 25
by the proposed report; or 26
(b) the information has been made public by the 27
auditor-general. 28
Maximum penalty--200 penalty units or 1 year's 29
imprisonment. 30
Page 38
Auditor-General Bill 2009
Part 3 Audit of consolidated fund and public sector entities
[s 66]
66 Procedure for reporting certain sensitive information 1
(1) If the auditor-general considers it to be against the public 2
interest to disclose in a report under this division information 3
that could-- 4
(a) have a serious adverse effect on the commercial interests 5
of a public sector entity; or 6
(b) reveal trade secrets of a public sector entity; or 7
(c) prejudice the investigation of a contravention or possible 8
contravention of the law; or 9
(d) prejudice the fair trial of a person; or 10
(e) cause damage to the relations between the Government 11
of the State and another Government; 12
the auditor-general must not disclose the information in the 13
report but must instead include it in a report prepared and 14
given to the parliamentary committee. 15
(2) This section applies despite anything in this or any other Act. 16
67 Tabling of reports 17
(1) A report prepared under this division must be given to the 18
Speaker or, if there is no Speaker or the Speaker is 19
unavailable, to the clerk of the Parliament. 20
(2) The Speaker or clerk must table a copy of the report in the 21
Legislative Assembly on its next sitting day. 22
(3) For the purposes of its publication, a report given to the 23
Speaker or the clerk under subsection (1) is taken to have been 24
tabled in the Legislative Assembly, and to have been ordered 25
to be published by the Legislative Assembly, when it is given 26
to the Speaker or the clerk. 27
Page 39
Auditor-General Bill 2009
Part 4 Strategic review of the audit office
[s 68]
Part 4 Strategic review of the audit 1
office 2
68 Conduct of strategic review of audit office 3
(1) Strategic reviews of the audit office must be conducted under 4
this part. 5
(2) A strategic review must be conducted at least every 5 years, 6
counting from when the Minister makes a response to the 7
parliamentary committee report in the Legislative Assembly 8
for the most recent earlier strategic review, up to when the 9
reviewer is appointed under subsection (3) to conduct the 10
latest strategic review. 11
(3) Each strategic review is to be conducted by an appropriately 12
qualified person (reviewer), appointed by the Governor in 13
Council, who is to give a report on the review. 14
(4) The terms of reference for a strategic review are to be decided 15
by the Governor in Council. 16
(5) Before a reviewer is appointed to conduct a strategic review, 17
the Minister must consult with the parliamentary committee 18
and the auditor-general about-- 19
(a) the appointment of the reviewer; and 20
(b) the terms of reference for the review. 21
(6) The remuneration and other terms of appointment of the 22
reviewer are as decided by the Governor in Council. 23
(7) In this section-- 24
strategic review includes-- 25
(a) a review of the auditor-general's functions; and 26
(b) a review of the auditor-general's performance of the 27
functions to assess whether they are being performed 28
economically, effectively and efficiently. 29
Page 40
Auditor-General Bill 2009
Part 4 Strategic review of the audit office
[s 69]
69 Powers of strategic review 1
In conducting a strategic review-- 2
(a) the reviewer has the powers an authorised auditor has 3
for an audit of an entity; and 4
(b) this Act and other Acts apply to the reviewer as if the 5
reviewer were an authorised auditor conducting an audit 6
of an entity. 7
70 Report of strategic review 8
(1) The reviewer for a strategic review must give the copy of a 9
proposed report on the strategic review to the Minister and the 10
auditor-general. 11
(2) The Minister and the auditor-general may, within 21 days 12
after receiving the proposed report, give the reviewer written 13
comments on anything in the proposed report. 14
(3) If the auditor-general or the Minister provide comments under 15
subsection (2), the reviewer must-- 16
(a) if the reviewer and the person providing the comments 17
can agree about how to dispose of a 18
comment--incorporate into the report any agreed 19
amendment necessary to dispose of the comment; or 20
(b) if the reviewer and the person providing the comments 21
can not agree about how to dispose of a 22
comment--include the comment, in full, in the report. 23
(4) After complying with subsections (1) and (3), the reviewer 24
must give the report (review report) to the Minister and the 25
auditor-general. 26
(5) The review report must be the same as the proposed report 27
given to them under subsection (1), apart from the changes 28
made under subsection (3). 29
(6) The Minister must table the review report in the Legislative 30
Assembly within 3 sitting days after the Minister receives the 31
report. 32
Page 41
Auditor-General Bill 2009
Part 5 Independent audit of Queensland Audit Office
[s 71]
(7) For the Parliament of Queensland Act 2001, section 84(2) the 1
report is referred to the parliamentary committee. 2
Part 5 Independent audit of 3
Queensland Audit Office 4
71 Audit of audit office 5
(1) The Governor in Council must appoint a person who is a 6
registered company auditor under the Corporations Act to 7
conduct an audit of the audit office for each financial year for 8
which the person is appointed. 9
(2) A person may not be appointed under subsection (1) for more 10
than 5 consecutive financial years. 11
(3) The person is entitled to be paid the fee decided by the 12
Governor in Council for each financial year for which the 13
person is appointed. 14
72 Conduct of independent audit 15
(1) For conducting an audit under section 71(1)-- 16
(a) the person has all the powers of an authorised auditor; 17
and 18
(b) this Act and other Acts apply to the person as if the 19
person were an authorised auditor. 20
(2) After an audit, the person must give-- 21
(a) a report about the audit to the Premier; and 22
(b) a copy of the report to the auditor-general and the 23
Treasurer. 24
(3) The auditor-general must include the person's report in the 25
annual report of the audit office. 26
Page 42
Auditor-General Bill 2009
Part 6 General provisions
[s 73]
Part 6 General provisions 1
73 Regulation-making power 2
(1) The Governor in Council may make regulations under this 3
Act. 4
(2) A regulation may create offences and prescribe penalties for 5
the offences of not more than 5 penalty units. 6
Part 7 Transitional provisions 7
74 Definitions for pt 7 8
In this part-- 9
commencement means the commencement of this section. 10
repealed Act means the Financial Administration and Audit 11
Act 1977. 12
75 Person holding appointment to conduct audit of audit 13
office 14
(1) On the commencement, a person who has been appointed by 15
the Governor in Council under section 69 of the repealed Act 16
is taken to have been appointed under section 71. 17
(2) However, the person's term of appointment is taken to have 18
commenced on appointment under the repealed Act. 19
76 Auditor-general continues to hold office 20
(1) On the commencement, the person who, immediately before 21
the commencement, held appointment as the auditor-general 22
under the repealed Act continues to hold appointment as the 23
auditor-general under this Act. 24
Page 43
Auditor-General Bill 2009
Part 7 Transitional provisions
[s 77]
(2) However, the person's term of appointment is taken to have 1
commenced on appointment under the repealed Act. 2
77 Deputy auditor-general continues to hold office 3
On the commencement, the person who, immediately before 4
the commencement, held appointment as the deputy 5
auditor-general under the repealed Act continues to hold 6
appointment as the deputy auditor-general under this Act. 7
78 Delegations continue 8
(1) On the commencement, a delegation of power made by the 9
auditor-general under the repealed Act, section 66, continues 10
to have effect according to its terms as a delegation made 11
under section 20. 12
(2) However, if the delegation is made-- 13
(a) under a particular section of the repealed Act; and 14
(b) a section under this Act is substantially the same as the 15
section under the repealed Act; 16
the delegation has effect as if it were made under the section 17
of this Act. 18
79 Rulings under Public Service Act 2008 19
On the commencement, a ruling made under the repealed Act, 20
section 70, and in force immediately before the 21
commencement, continues to have effect according to its 22
terms. 23
80 Requests for reviews under Public Service Act 2008 24
On the commencement, a request for a review under section 25
71 of the repealed Act is taken to be a request for a review 26
under section 29. 27
Page 44
Auditor-General Bill 2009
Part 7 Transitional provisions
[s 81]
81 Strategic review of audit office under the repealed Act 1
(1) On the commencement, any strategic review of the audit 2
office that has started but has not been finished under the 3
repealed Act, part 5, division 6 is taken to have been started 4
under part 4. 5
(2) On the commencement, the most recent finished report of a 6
strategic review under the repealed Act, section 72B is taken 7
to be report of a strategic review prepared under section 68. 8
82 References to documents under the repealed Act 9
A reference to the repealed Act, part 5 or 6 in any document 10
may, if the context permits, be taken to be a reference to this 11
Act. 12
83 Appointment of contract auditors 13
On the commencement, contract auditors appointed under 14
section 82 of the repealed Act are taken to be appointed under 15
section 43. 16
84 Reports on auditing standards to continue 17
On the commencement, the most recent reports for section 97 18
of the repealed Act are taken to have been prepared under 19
section 58. 20
85 Continuation of audit reviews 21
On the commencement, any audit reviews which have been 22
started but have not been not finished under the repealed Act 23
are taken to have started under this Act. 24
Page 45
Auditor-General Bill 2009
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 2009. 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 2009
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 2009, 18
section 16. 19
consolidated fund account see the Financial Accountability 20
Act 2009, section 17(1). 21
consolidated whole-of-government financial statements see 22
the Financial Accountability Act 2009, 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 2009
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 2009, 6
section 8. 7
expenditure see the Financial Accountability Act 2009, 8
schedule 3. 9
financial year see the Financial Accountability Act 2009, 10
schedule 3. 11
full year report see the Financial Accountability Act 2009, 12
schedule 3. 13
GOC means a government owned corporation. 14
internal control see the Financial Accountability Act 2009, 15
schedule 3. 16
ministerial offices means the offices maintained for Ministers 17
and their staff. 18
parliamentary committee means the Public Accounts and 19
Public Works Committee of the Legislative Assembly. 20
prescribed requirements see the Financial Accountability Act 21
2009, schedule 3. 22
proposed audit report means a draft report of the 23
auditor-general relating to an audit of a public sector entity 24
and distributed to relevant entities under section 64. 25
public moneys see the Financial Accountability Act 2009, 26
schedule 3. 27
public sector entity means-- 28
(a) a department; or 29
(b) a local government; or 30
(c) a statutory body; or 31
(d) a GOC; or 32
Page 48
Auditor-General Bill 2009
Schedule
(e) a controlled entity. 1
statutory body see the Financial Accountability Act 2009, 2
section 9. 3
Treasurer's consolidated fund bank account see the 4
Financial Accountability Act 2009, section 18(1). 5
© State of Queensland 2009
Page 49
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