Queensland Consolidated Acts

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FINANCIAL ADMINISTRATION AND AUDIT ACT 1977 - SECT 72

72 Strategic review of audit office

(1) Strategic reviews of the audit office are to be conducted under this division.

(2) A strategic review is to be conducted at least every 5 years, counting from when the report (the earlier report) for the most recent earlier strategic review was given to the Minister and the auditor-general under section 72B(4), up to when the reviewer is appointed under subsection (4) to undertake the latest strategic review.

(3) However, if the parliamentary committee reported to the Legislative Assembly about the earlier report, and the committee's report made recommendations to which a Minister was required to respond under the Parliament of Queensland Act 2001, section 107 the 5 years is counted from when the Minister's response was tabled under that section.

(4) Each strategic review is to be undertaken by an appropriately qualified person (reviewer), appointed by the Governor in Council, who is to give a report on the review.

(5) The terms of reference for a strategic review are to be decided by the Governor in Council.

(6) Before a reviewer is appointed to conduct a strategic review, the Minister must consult with the parliamentary committee and the auditor-general about--

(a) the appointment of the reviewer; and
(b) the terms of reference for the review.

(7) The remuneration and other terms of appointment of the reviewer are as decided by the Governor in Council.

(8) In this section--

strategic review includes--

(a) a review of the auditor-general's functions; and
(b) a review of the auditor-general's performance of the functions to assess whether they are being performed economically, effectively and efficiently.


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