AUDITOR-GENERAL ACT 2009 - As at 1 February 2024 - Act 8 of 2009
- As at 1 February 2024 - Act 8 of 2009Table 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 (Repealed)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
PART 5 - GENERAL PROVISIONS
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