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Queensland
FINANCIAL
ADMINISTRATION AND
AUDIT (PERFORMANCE
AUDIT OF HEALTH
DEPARTMENT) AMENDMENT
BILL 2004
Queensland
FINANCIAL ADMINISTRATION AND
AUDIT (PERFORMANCE AUDIT OF
HEALTH DEPARTMENT) AMENDMENT
BILL 2004
TABLE OF PROVISIONS
Section Page
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3 Amendment of s 66 (Delegation of powers) . . . . . . . . . . . . . . . . . . . . . . . . . 4
4 Insertion of new s 73A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
73A Audit of particular public sector entity . . . . . . . . . . . . . . . . . . . . . . . 4
5 Amendment of s 79 (Way in which audit is to be conducted). . . . . . . . . . . . 5
2004
A BILL
FOR
An Act to amend the Financial Administration and Audit Act 1977
s1 4 s4
Financial Administration and Audit (Performance
Audit of Health Department) Amendment Bill 2004
The Parliament of Queensland enacts-- 1
1 Short title
Clause 2
This Act may be cited as the Financial Administration and Audit 3
(Performance Audit of Health Department) Amendment Act 2004. 4
2 Act amended
Clause 5
This Act amends the Financial Administration and Audit Act 1977. 6
3 Amendment of s 66 (Delegation of powers)
Clause 7
Section 66-- 8
insert-- 9
`(3) Despite subsection (1), the auditor-general may delegate a power to 10
conduct an audit to which section 73A1 relates only to the deputy 11
auditor-general or a member of the staff of the audit office.'. 12
4 Insertion of new s 73A
Clause 13
After section 73-- 14
insert-- 15
`73A Audit of particular public sector entity 16
`(1) An audit of the health department under section 73(1)(b) must 17
include an audit of the operational performance of the department to find 18
out whether the department is economically, effectively and efficiently 19
achieving its objectives, including, for example, the delivery of public 20
sector health services in the State. 21
`(2) The auditor-general may, at any time, audit a particular part of the 22
health department's operations if-- 23
1 Section 73A (Audit of particular public sector entity)
s5 5 s5
Financial Administration and Audit (Performance
Audit of Health Department) Amendment Bill 2004
(a) the Minister responsible for the health department asks the 1
auditor-general to audit the part of the operations; or 2
(b) the auditor-general considers the audit is necessary in the public 3
interest. 4
`(3) An audit of a part of the health department's operations under 5
subsection (2) must include an audit of the operational performance of the 6
department to find out whether the department is economically, effectively 7
and efficiently achieving its objectives in relation to the part. 8
`(4) In this section-- 9
"health department" means the department in which the Health Services 10
Act 1991 is administered. 11
"public sector health service" see the Health Services Act 1991, 12
section 2.'. 13
5 Amendment of s 79 (Way in which audit is to be conducted)
Clause 14
Section 79(1), `The auditor-general'-- 15
omit, insert-- 16
`Subject to section 73A(1) and (3),2 the auditor-general'. 17
2 Section 73A (Audit of particular public sector entity)
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