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AUDITOR-GENERAL ACT 2009 - As at 1 February 2024 - Act 8 of 2009

- As at 1 February 2024 - Act 8 of 2009

Table of Provisions

PART 1 - PRELIMINARY

PART 2 - QUEENSLAND AUDITOR-GENERAL AND QUEENSLAND AUDIT OFFICE

Division 1 - General

  • 6 Auditor-general and audit office
  • 7 Control of audit office
  • 8 Auditor-general not subject to direction
  • 8A Audit office not public sector entity
  • 8B Audit office to comply with obligations relating to equity, diversity, respect and inclusion
  • 8C Application of provisions of Public Sector Act 2022

Division 2 - Provisions relating to auditor-general

  • 9 Appointment of auditor-general
  • 10 Duration of appointment
  • 11 Terms of appointment
  • 11A Oath before performing duties
  • 12 Declaration of interests
  • 12A Conflicts of interest
  • 13 Restriction on outside employment
  • 14. (Repealed)
  • 15 Leave of absence
  • 16 Resignation
  • 17 Grounds for removal or suspension from office
  • 18 Removal or suspension of auditor-general on address
  • 19 Suspension of auditor-general when Legislative Assembly not sitting
  • 19A Restriction on employment after office ends
  • 20 Delegation of powers
  • 21 Estimates

Division 3 - Provisions relating to deputy auditor-general

  • 22 Employment of deputy auditor-general
  • 23 Duties of deputy auditor-general
  • 24 Deputy auditor-general subject only to direction of auditor-general
  • 25 Declaration of interests and conflicts of interest
  • 25A Oath of office before acting as auditor-general
  • 25B Acting deputy auditor-general

Division 4 - Staff of audit office

  • 26 Employment of staff
  • 27 Secondment of public service employees
  • 28 Restriction on employment or secondment of person
  • 29 Criminal history report
  • 29A Confidentiality of criminal history information

Division 5 - Preservation of rights

  • 29B Preservation of rights if public service employee appointed or employed
  • 29C Preservation of rights if person becomes public service employee
  • 29D Preservation of rights if public service employee seconded

PART 3 - AUDIT MANDATE

Division 1 - Scope of auditor-general’s mandate

  • 30 Auditor-general to audit consolidated fund and public sector entities unless exempted
  • 30A Exemption of public sector entities from audit by auditor-general under s 30
  • 31 Exemption of certain public sector entities from audit by auditor-general
  • 32 Exemption of foreign-based controlled entities and other controlled entities from audit by auditor-general
  • 33 Appropriate Minister or authority to give Treasurer and auditor-general information about public sector entities
  • 34 Auditor-general to be appointed auditor of every company public sector entity
  • 35 Audits at request of Legislative Assembly
  • 36 By-arrangement audits
  • 36A Auditor-general may conduct audit of matters

Division 2 - Conduct of audits

  • 37 Way in which audit is to be conducted
  • 37A Performance audit of public sector entities
  • 38. (Repealed)
  • 38A Preparation of strategic audit plans for performance audits
  • 39 Audit of consolidated fund accounts
  • 40 Audit of public sector entities
  • 41 Audit of expenditure for ministerial offices
  • 42 Audit of consolidated whole-of-government financial statements
  • 42A Auditor-general may conduct joint audit
  • 43 Appointment of contract auditors
  • 44 Identity cards for authorised auditors
  • 45 Proof of authority as authorised auditor
  • 46 Access to documents and property
  • 47 Obtaining information
  • 48 Obtaining evidence
  • 49 Compensation
  • 50 False or misleading information
  • 51 Obstruction of authorised auditor
  • 52 Impersonation of authorised auditor
  • 53 Confidentiality and related matters
  • 54 Report on audit
  • 55 Protection from liability
  • 56 Audit fees
  • 56A Basic rates of fees
  • 57 Act does not limit other powers of auditor-general

Division 3 - Reports to the Legislative Assembly

  • 58 Reports on auditing standards
  • 59 Annual report on consolidated fund accounts
  • 60 Annual reports on audits of public sector entities
  • 61 Reports on audits requested by the Legislative Assembly
  • 61A Reports on audit of matters
  • 62 Interim, supplementary and combined reports
  • 63 Other reports
  • 64 Comments on proposed audit reports
  • 65 Proposed reports to remain confidential
  • 66 Procedure for reporting certain sensitive information
  • 67 Tabling of reports

PART 4 - MONITORING AND OVERSIGHT

Division 1 - Role of parliamentary committee

  • 67A Functions of parliamentary committee

Division 2 - Strategic review of audit office

  • 68 Conduct of strategic review of audit office
  • 69 Powers of strategic review
  • 70 Report of strategic review

Division 3 - Independent audit of audit office

  • 71 Audit of audit office
  • 72 Conduct of independent audit

PART 5 - GENERAL PROVISIONS

  • 72A Sharing information with Treasurer and Queensland Treasury
  • 73 Regulation-making power

PART 6 - TRANSITIONAL PROVISIONS

Division 1 - Provisions for Act No. 8 of 2009

  • 74 Definitions for div 1
  • 75 Person holding appointment to conduct audit of audit office
  • 76 Auditor-general continues to hold office
  • 77 Deputy auditor-general continues to hold office
  • 78 Delegations continue
  • 79 Rulings under Public Service Act 2008
  • 80 Requests for reviews under Public Service Act 2008
  • 81 Strategic review of audit office under the repealed Act
  • 82 References to documents under the repealed Act
  • 83 Appointment of contract auditors
  • 84 Reports on auditing standards to continue
  • 85 Continuation of audit reviews

Division 2 - Provision for Integrity Reform (Miscellaneous Amendments) Act 2010

  • 86 Declarations of interests by auditor-general and deputy auditor-general

Division 3 - Transitional provisions for the Parliamentary Service and Other Acts Amendment Act 2011

  • 87 First strategic audit plan to be prepared
  • 88 Existing audits of performance management systems
  • 89 Duration of appointment of auditor-general not affected

Division 4 - Transitional provisions for the Integrity and Other Legislation Amendment Act 2022

Subdivision 1 - Provisions about office of auditor-general
  • 90 Definitions for subdivision
  • 91 Existing appointment unaffected
  • 92 Oath of office
  • Subdivision 2 - Provision about audits
  • 93 Existing audits
  • Subdivision 3 - Provisions about employment arrangements
  • 94 Definitions for subdivision
  • 95 Change of employment
  • 96 Right of return to public service

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