Tasmanian Bills Tasmanian Bills[Index] [Search] [Download] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
TASMANIA
__________
AUDIT BILL 2008
__________
CONTENTS
PART 1 PRELIMINARY
1. Short title
2. Commencement
3. Purpose of Act
4. Interpretation
5. Functions under other written laws
6. Provisions of other law to be read subject to provisions of this
Act
PART 2 AUDITOR-GENERAL AND DEPUTY AUDITOR-GENERAL
7. Auditor-General
8. Auditor-General not to be Member of Parliament
9. Appointment of Auditor-General
10. Independence of Auditor-General
11. Auditor-General's annual plan
12. Application of State Service Act 2000 limited
13. Deputy Auditor-General
PART 3 ACCOUNTABLE AUTHORITIES
14. State entities and audited subsidiaries of State entities to have
accountable authority
15. Treasurer may determine accountable authority of State entity
[Bill 68]-I
PART 4 AUDITING AND OTHER FUNCTIONS OF AUDITOR-
GENERAL
Division 1 Functions as to the State, State entities, subsidiaries and related
entities
16. Auditor-General to be auditor of financial statements of
Treasurer
17. Accountable authorities are required to submit financial
statements to Auditor-General
18. Auditor-General to be auditor of financial statements of all State
entities
19. Auditor-General's opinions on financial statements and related
information as to State entities
20. Audit of State-owned companies
21. Audit of subsidiaries of State entities
22. Audits of accounts of related entities
23. Examinations and investigations
24. Audits at request of Treasurer
25. Audits at request of Public Accounts Committee
26. Audits at request of Ombudsman
27. Audit fees
28. Audits and other services by arrangement
Division 2 Reporting to Parliament
29. Tabling of Auditor-General's reports on financial statements of
State entities
30. Report on examination or investigation
PART 5 FUNCTIONS AND POWERS OF AUDITOR-GENERAL
Division 1 Functions and powers generally
31. Functions and powers of Auditor-General as to audits
32. Powers
33. Auditor-General may appoint person to audit
34. Delegation by Auditor-General
35. Functions and powers under other written laws
2
Division 2 Information-gathering powers
36. Auditor-General may authorise people to perform functions
37. Power to obtain information
38. Access to accounts, information, money and property
39. Duty to give information overrides other duties and rights
40. Communication with Ministers
PART 6 INDEPENDENT AUDIT OF FINANCIAL STATEMENTS OF
AUDITOR-GENERAL
41. Appointment of independent auditor of financial statements of
Auditor-General
42. Audits and opinions on financial statements and related
information as to Tasmanian Audit Office
43. Duties of independent auditor as to audits
44. Periodic review of Tasmanian Audit Office
PART 7 MISCELLANEOUS
45. Protection from liability
46. Information confidential
47. Compliance by certain State entities with section 17
48. Regulations
49. Administration of Act
PART 8 TRANSITIONAL AND SAVINGS
50. Incumbent Auditor-General remains in office
51. Savings of appointments of persons to audit
52. Fees
PART 9 CONSEQUENTIAL AMENDMENTS
53. Consequential amendments
SCHEDULE 1 GENERAL PROVISIONS AS TO AUDITOR-
GENERAL
SCHEDULE 2 FORM OF DECLARATION
SCHEDULE 3 CONSEQUENTIAL AMENDMENTS
3
4
AUDIT BILL 2008
(Brought in by the Premier, the Honourable David John
Bartlett)
A BILL FOR
An Act to provide for the appointment of an Auditor-
General, the audit of public finances and for related
purposes
Be it enacted by His Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
PART 1 PRELIMINARY
1. Short title
This Act may be cited as the Audit Act 2008.
2. Commencement
This Act commences on a day to be proclaimed.
3. Purpose of Act
The purposes of this Act are
(a) to ensure that the State has an Auditor-
General with the necessary functions,
immunities and independence; and
[Bill 68] 5
Audit Act 2008
Act No. of
s. 4 Part 1 Preliminary
(b) to provide for the independent audit of
the public sector and related entities.
4. Interpretation
(1) In this Act, unless the contrary intention
appears
"accountable authority" means the person or
body determined under section 14 or 15,
as the case may require;
"accounts" means
(a) records, however compiled,
recorded or stored, of transactions
in respect of money or other
property expressed in monetary
units or, in the case of property,
expressed in monetary units or
other units of measurement; and
(b) books, documents, writing,
monetary forms, abstracts,
vouchers and other records of any
kind from which records
mentioned in paragraph (a) have
been compiled;
"agency" means a Government department
specified in Column 1 of Schedule 1 to
the Financial Management and Audit Act
1990;
"the appropriate Minister", in relation to a
State entity, means the Minister for the
6
Audit Act 2008
Act No. of
Part 1 Preliminary s. 4
time being responsible for the
administration of that State entity or the
Minister who for the time being is able to
exercise control over a State entity by
virtue of ownership, solely or jointly, of
shares or of other instruments of
ownership of the State entity on behalf of
the Crown;
"audit" includes to examine, investigate,
inspect and review;
"audited subsidiary of a State entity" means
a subsidiary of a State entity of which the
Auditor-General is the auditor;
"Auditor-General" means a person holding
the office of Auditor-General by virtue of
section 9(1);
"Australian Auditing and Assurance
Standards" means standards made or
formulated from time to time by the
Auditing and Assurance Standards Board
established by the Australian Securities
and Investments Commission Act 2001 of
the Commonwealth;
"authorised person" has the meaning given
to that term in section 36;
"financial year" means
(a) a period of 12 months ending on
30 June in any year; or
7
Audit Act 2008
Act No. of
s. 4 Part 1 Preliminary
(b) any other period of 12 months in
respect of which a State entity is
required by any written law to
maintain accounts;
"functions" includes duties;
"Government Business Enterprise" means a
statutory authority specified in Schedule
1 to the Government Business
Enterprises Act 1995;
"independent auditor" has the meaning
given to that term in section 41(1);
"other money" means money collected,
received or held by the Crown or a State
entity for, or on behalf of, a person other
than the Crown or a State entity;
"other property" means property that is held
by the Crown or a State entity for, or on
behalf of, a person other than the Crown
or a State entity;
"premises" means any land, place or vehicle;
"Public Account" means the Public Account
of the State referred to in the Public
Account Act 1986;
"Public Accounts Committee" means the
Parliamentary Standing Committee of
Public Accounts established under
section 2(1) of the Public Accounts
Committee Act 1970;
8
Audit Act 2008
Act No. of
Part 1 Preliminary s. 4
"public money" means money collected,
received or held by any person for, or on
behalf of, the Crown or a State entity;
"public property" means all property, other
than public money held for, or on behalf
of, the Crown or a State entity;
"related entity" has the meaning given to that
expression in section 22;
"State authority" means a body or authority,
whether incorporated or not, that is
established or constituted under a written
law or under the royal prerogative, being
a body or authority which, or of which
the governing authority, wholly or partly
comprises a person or persons appointed
by the Governor, a Minister or another
State authority, but does not include an
agency;
"State entity" includes
(a) an agency; and
(b) a council; and
(c) a Government Business
Enterprise; and
(d) a State-owned company; and
(e) a State authority that is not a
Government Business Enterprise;
and
9
Audit Act 2008
Act No. of
s. 4 Part 1 Preliminary
(f) the council, board, trust or
trustees, or other governing body
(however designated) of, or for, a
corporation, body of persons or
institution, that is or are
appointed by the Governor or a
Minister of the Crown; and
(g) a Corporation within the meaning
of the Water and Sewerage
Corporations Act 2008;
"State-owned Company" means a company
incorporated under the Corporations Act
which is controlled by
(a) the Crown; or
(b) a State authority; or
(c) another company which is itself
controlled by the Crown or a
State authority;
"subsidiary", of a State entity, means
(a) a company or body formed or
incorporated under the
Corporations Act or formed or
incorporated under equivalent
laws of a place other than a State
or Territory
(i) in respect of which the
State entity has the
capacity to control
decision making, directly
10
Audit Act 2008
Act No. of
Part 1 Preliminary s. 4
or indirectly, in relation to
the financial and
operating policies of the
company or body; and
(ii) that is not itself a State
entity; or
(b) a body, trust or other entity
formed under written law or
under equivalent laws of the
Commonwealth or a State or
Territory of the Commonwealth
(i) in respect of which the
State entity has the
capacity to control
decision making, directly
or indirectly, in relation to
the financial and
operating policies of the
body, trust or other entity;
and
(ii) that is not itself a State
entity; or
(c) a body that is declared under an
Act to be a subsidiary of a State
entity and is not itself a State
entity; or
(d) a body that is determined by the
Treasurer, by written notice given
to the State entity, to be a
subsidiary of the State entity;
11
Audit Act 2008
Act No. of
s. 4 Part 1 Preliminary
"Tasmanian Audit Office" means the agency
referred to by that name in Schedule 1 to
the State Service Act 2000 that provides
support and services to the Auditor-
General;
"working day" means any day other than a
Saturday, Sunday or statutory holiday as
defined in the Statutory Holidays Act
2000;
"written authority", in relation to an
authorised person, means a written notice
signed by the Auditor-General that states
that the person is authorised to exercise
powers under this Act;
"written law" means
(a) an Act passed by the Parliament
of Tasmania and for the time
being in force; and
(b) all subordinate legislation for the
time being in force under any
such Act; and
(c) any directions given under the
Financial Management and Audit
Act 1990.
(2) If this Act uses a term that is used in the
Financial Management and Audit Act 1990, the
term has the same meaning in this Act as it has
in that Act unless the contrary intention appears
in this Act.
12
Audit Act 2008
Act No. of
Part 1 Preliminary s. 5
5. Functions under other written laws
(1) A reference in this Act to the Auditor-General's
functions includes a reference to functions given
to the Auditor-General under other written laws.
(2) The provisions of this Act extend to audits that
the Auditor-General is authorised to carry out
under other written laws.
6. Provisions of other law to be read subject to
provisions of this Act
If there is an inconsistency between a provision
of this Act and any other law in force in this
State, being a law that makes specific provision
with respect to the audit of a State entity or
subsidiary of a State entity or to the Auditor-
General, the provision of that law is to be read
subject to the provision of this Act.
13
Audit Act 2008
Act No. of
s. 7 Part 2 Auditor-General and Deputy Auditor-General
PART 2 AUDITOR-GENERAL AND DEPUTY
AUDITOR-GENERAL
7. Auditor-General
There is to continue to be an office of Auditor-
General for Tasmania.
8. Auditor-General not to be Member of Parliament
A person who is a member of a House of
Parliament of the Commonwealth, or of a State
or Territory of the Commonwealth, or a
candidate for election as a member of such
House of Parliament, is disqualified from being
appointed to the office of Auditor-General and,
if a person holding that office becomes a
candidate for election as such a member, that
person vacates the office of Auditor-General.
9. Appointment of Auditor-General
(1) The Auditor-General is to be appointed by the
Governor on the recommendation of the
Treasurer.
(2) The Treasurer must consult with the Public
Accounts Committee and the President of the
Legislative Council and the Speaker of the
House of Assembly in relation to the
appointment of the Auditor-General.
14
Audit Act 2008
Act No. of
Part 2 Auditor-General and Deputy Auditor-General s. 10
(3) The Auditor-General, except as provided for in
this Act, is not subject to the State Service Act
2000.
(4) Before performing the functions and exercising
the powers of the Auditor-General for the first
time, the Auditor-General must make a
declaration in the form contained in Schedule 2
before the Governor.
(5) Schedule 1 has effect.
10. Independence of Auditor-General
(1) The Auditor-General is authorised and required
to act independently in relation to the
performance of the functions of the Auditor-
General and, subject to this Act and other written
laws, has complete discretion in the performance
of those functions.
(2) In particular, the Auditor-General is not subject
to direction from anyone in relation to
(a) whether or not a particular audit is to be
conducted; or
(b) the way in which a particular audit is to
be conducted; or
(c) whether or not a particular report is to be
made; or
(d) what is to be included in a particular
report; or
15
Audit Act 2008
Act No. of
s. 11 Part 2 Auditor-General and Deputy Auditor-General
(e) the priority to be given to any particular
matter.
11. Auditor-General's annual plan
(1) The Auditor-General must, not later than
31 March in each year
(a) prepare a draft annual plan describing the
Auditor-General's proposed work
program for the following financial year;
and
(b) submit the draft to the Public Accounts
Committee.
(2) The Public Accounts Committee must consider
the draft annual plan and may comment on it.
(3) After considering the draft annual plan, the
Public Accounts Committee must return it with
any comments to the Auditor-General by not
later than 31 May.
(4) The Auditor-General must finalise the annual
plan for that year after considering any
comments received from the Public Accounts
Committee.
(5) The Auditor-General must indicate in the annual
plan the nature of any changes suggested by the
Public Accounts Committee that the Auditor-
General has not adopted.
16
Audit Act 2008
Act No. of
Part 2 Auditor-General and Deputy Auditor-General s. 12
(6) Before the beginning of the financial year to
which an annual plan relates, the Auditor-
General must
(a) present the annual plan to the Public
Accounts Committee; and
(b) cause the annual plan to be sent to the
President of the Legislative Council and
the Speaker of the House of Assembly.
(7) No person is to direct the Auditor-General in
relation to the content of the annual plan.
12. Application of State Service Act 2000 limited
(1) The office of Auditor-General is not an office
under the State Service Act 2000.
(2) The State Service Act 2000 applies to and in
relation to the Auditor-General to the extent, and
only to the extent, that the State Service Act 2000
confers powers or imposes functions on the
Auditor-General as Head of Agency, in his or
her capacity as an employing authority.
13. Deputy Auditor-General
(1) Subject to and in accordance with the State
Service Act 2000, a person is to be appointed or
employed as Deputy Auditor-General, and the
person so appointed or employed is to perform
such functions as the Auditor-General directs.
17
Audit Act 2008
Act No. of
s. 13 Part 2 Auditor-General and Deputy Auditor-General
(2) The Deputy Auditor-General
(a) is to act as Auditor-General during any
illness, suspension or absence of the
Auditor-General, and during any vacancy
in that office; and
(b) while so acting, is to exercise the powers
and perform the functions of the Auditor-
General and receive a salary at the same
rate as that payable to the Auditor-
General.
(3) Any act or thing done by the Deputy Auditor-
General in the exercise of powers and
performance of functions of the Auditor-General
has the same effect as if it were done by the
Auditor-General.
(4) Any act or thing that is required under a written
law to be done to, by reference to or in relation
to the Auditor-General is taken to be effectually
done if done to, by reference to or in relation to
the Deputy Auditor-General when the Deputy
Auditor-General is acting in the office of
Auditor-General.
(5) The Deputy Auditor-General, when acting in the
office of Auditor-General, has the same
immunities and independence as the Auditor-
General.
(6) Before performing the functions and exercising
the powers of the Auditor-General for the first
time under subsection (2), the Deputy Auditor-
General must make a declaration in the form set
out in Schedule 2 before the Governor.
18
Audit Act 2008
Act No. of
Part 3 Accountable Authorities s. 14
PART 3 ACCOUNTABLE AUTHORITIES
14. State entities and audited subsidiaries of State
entities to have accountable authority
(1) A State entity, or an audited subsidiary of a State
entity, is to have an accountable authority.
(2) The Head of Agency is the accountable authority
of
(a) a State entity that is an agency; and
(b) subject to section 15(1), any other State
entity that forms part of that agency.
(3) Subject to section 15(1), the accountable
authority of a State entity, other than a State
entity referred to in subsection (2), is the person
or body (however described) having the general
direction and control of, and the overall
responsibility for, the operations of the State
entity.
(4) The accountable authority of an audited
subsidiary of a State entity is the person or body
(however described) having the general direction
and control of, and the overall responsibility for,
the operations of the audited subsidiary of the
State entity.
(5) In this section
"Head of Agency" has the same meaning as
in the State Service Act 2000.
19
Audit Act 2008
Act No. of
s. 15 Part 3 Accountable Authorities
15. Treasurer may determine accountable authority of
State entity
(1) If the Treasurer considers that there is, or may
be, some doubt as to the application of
section 14(2)(b) or section 14(3) to a particular
State entity, the Treasurer may, by notice
published in the Gazette, appoint a person or
body to be the accountable authority of that State
entity.
(2) On the publication of a notice under
subsection (1), the body or person appointed is
to assume and perform all the functions
conferred on an accountable authority under this
Act.
(3) A notice under subsection (1) is not a statutory
rule within the meaning of the Rules Publication
Act 1953.
20
Audit Act 2008
Act No. of
Part 4 Auditing and Other Functions of Auditor-General s. 16
PART 4 AUDITING AND OTHER FUNCTIONS OF
AUDITOR-GENERAL
Division 1 Functions as to the State, State entities,
subsidiaries and related entities
16. Auditor-General to be auditor of financial
statements of Treasurer
(1) The Treasurer, before 30 September in each
year, is to submit to the Auditor-General
(a) statements reporting on the transactions
within the Public Account during the
immediately preceding financial year and
the balances in the Public Account at the
end of that financial year; and
(b) any statements required to be prepared in
accordance with the requirements of any
written law.
(2) The Auditor-General is to prepare a report on the
statements referred to in subsection (1) in
sufficient time to enable the Treasurer to table
the Treasurer's annual report in accordance with
section 26C of the Financial Management and
Audit Act 1990.
17. Accountable authorities are required to submit
financial statements to Auditor-General
(1) An accountable authority other than the Auditor-
General, as soon as possible and within 45 days
21
Audit Act 2008
Act No. of
s. 17 Part 4 Auditing and Other Functions of Auditor-General
after the end of each financial year, is to prepare
and forward to the Auditor-General a copy of the
financial statements for that financial year which
are complete in all material respects.
(2) For the purposes of subsection (1), the Auditor-
General is to determine whether the financial
statements are complete in all material respects.
(3) The financial statements of the Tasmanian Audit
Office are to be submitted by the Auditor-
General to the independent auditor as soon as
possible and within 45 days after the end of each
financial year.
(4) Unless otherwise required by any other written
law, the financial statements referred to in
subsections (1) and (3) are to be prepared in
accordance with the accounting standards and
other requirements issued by the Australian
Accounting Standards Board.
(5) An accountable authority who fails to comply
with a requirement under subsection (1) is guilty
of an offence and is liable on summary
conviction to a fine not exceeding 20 penalty
units.
(6) In a prosecution for an offence under
subsection (5) it is a defence if the person
charged can show that at the relevant time the
financial statements of the State entity or audited
subsidiary of a State entity were not in the
possession or custody of, or under the control of,
that person, unless the lack of possession,
22
Audit Act 2008
Act No. of
Part 4 Auditing and Other Functions of Auditor-General s. 18
custody or control arose from a wrongful act or
omission on the part of the person.
(7) For the purposes of this section
"accountable authority" includes the Clerk
of the House of Assembly and the Clerk
of the Legislative Council;
"Australian Accounting Standards Board"
means the body of that name continued
in existence under the Australian
Securities and Investments Commission
Act 2001 of the Commonwealth.
18. Auditor-General to be auditor of financial
statements of all State entities
(1) The Auditor-General is to audit the financial
statements and any other information submitted
by a State entity or an audited subsidiary of a
State entity under section 17(1).
(2) Despite subsection (1), the Auditor-General
may, in respect of a particular financial year,
dispense, subject to any conditions that the
Auditor-General may determine, with all or any
part of the audit of a particular State entity or the
audits of State entities included in a category or
class of State entity specified by the Auditor-
General, if the Auditor-General considers that it
is appropriate in the circumstances.
23
Audit Act 2008
Act No. of
s. 19 Part 4 Auditing and Other Functions of Auditor-General
(3) The Auditor-General must consult with the
Treasurer before exercising the power conferred
by subsection (2).
(4) The Auditor-General may perform any of the
functions and exercise any of the powers of the
Auditor-General under this Act in respect of the
audit of a State entity notwithstanding that the
audit of that State entity has been dispensed with
pursuant to subsection (2).
19. Auditor-General's opinions on financial statements
and related information as to State entities
(1) The Auditor-General is to prepare and sign an
opinion on an audit carried out under
section 18(1) in accordance with requirements
determined by the Australian Auditing and
Assurance Standards.
(2) The Auditor-General is to provide the opinion
prepared and signed under subsection (1), and
any formal communication of audit findings that
is required to be prepared in accordance with the
Australian Auditing and Assurance Standards, to
the State entity's appropriate Minister and
provide a copy to the relevant accountable
authority.
(3) The Auditor-General must finalise his or her
audit opinion for a State entity or an audited
subsidiary of a State entity within 45 days of
receiving financial statements from the
accountable authority.
24
Audit Act 2008
Act No. of
Part 4 Auditing and Other Functions of Auditor-General s. 20
(4) Where financial statements of a State entity or an
audited subsidiary of a State entity are to be
included in an Annual Report to be tabled in
Parliament, the Auditor-General must ensure that
the opinion prepared and signed under
subsection (1) is provided to the relevant
Minister at least 5 days prior to the requested
tabling date.
20. Audit of State-owned companies
For the purposes of performing an audit of a
State-owned company or an audited subsidiary
of a State-owned company, the powers and
functions conferred and imposed on the Auditor-
General under this Act are in addition to the
powers and functions conferred and imposed
under the Corporations Act or any other written
law in relation to the audit.
21. Audit of subsidiaries of State entities
(1) An accountable authority responsible for the
operations of a State entity is to advise the
Auditor-General, in writing, before the end of
the relevant financial year of all subsidiaries of
the State entity.
(2) The Auditor-General is to be the auditor of a
subsidiary of a State entity unless the Auditor-
General determines otherwise.
25
Audit Act 2008
Act No. of
s. 22 Part 4 Auditing and Other Functions of Auditor-General
(3) The Auditor-General may accept appointment
under the Corporations Act as the auditor of a
subsidiary of a State entity.
(4) For the purposes of performing an audit of a
subsidiary of a State entity, the functions and
powers imposed and conferred on the Auditor-
General under this Act are in addition to the
functions and powers imposed and conferred
under the Corporations Act or any other written
law in relation to the audit.
22. Audits of accounts of related entities
If a State entity performs any of its functions
(a) in partnership or jointly with another
person or body; or
(b) through the instrumentality of another
person or body; or
(c) by means of a trust
the accountable authority must give written
notice of that fact to the Auditor-General, and
the person, body or trust is referred to as a
"related entity" of the State entity.
23. Examinations and investigations
The Auditor-General may at any time carry out
an examination or investigation for one or more
of the following purposes:
26
Audit Act 2008
Act No. of
Part 4 Auditing and Other Functions of Auditor-General s. 23
(a) examining the accounting and financial
management information systems of the
Treasurer, a State entity or a subsidiary
of a State entity to determine their
effectiveness in achieving or monitoring
program results;
(b) investigating any matter relating to the
accounts of the Treasurer, a State entity
or a subsidiary of a State entity;
(c) investigating any matter relating to
public money or other money, or to
public property or other property;
(d) examining the compliance of a State
entity or a subsidiary of a State entity
with written laws or its own internal
policies;
(e) examining the efficiency, effectiveness
and economy of a State entity, a number
of State entities, a part of a State entity or
a subsidiary of a State entity;
(f) examining the efficiency, effectiveness
and economy with which a related entity
of a State entity performs functions
(i) on behalf of the State entity; or
(ii) in partnership or jointly with the
State entity; or
(iii) as the delegate or agent of the
State entity.
27
Audit Act 2008
Act No. of
s. 24 Part 4 Auditing and Other Functions of Auditor-General
24. Audits at request of Treasurer
(1) The Auditor-General may carry out any audit
that the Treasurer requests the Auditor-General
to carry out.
(2) Without limiting subsection (1), where a grant or
advance of money is made by the Government to
a person for specific purposes, the Treasurer
may request the Auditor-General to audit the
accounts of that person to ascertain whether the
money granted or advanced has been expended
in accordance with the purposes of the grant or
advance.
25. Audits at request of Public Accounts Committee
The Auditor-General may carry out any audit
that the Public Accounts Committee requests the
Auditor-General to carry out.
26. Audits at request of Ombudsman
(1) If the Ombudsman requests the Auditor-General
to investigate any matter under section 41 of the
Public Interest Disclosures Act 2002, the
Auditor-General may carry out that
investigation.
(2) Any investigation carried out by the Auditor-
General under subsection (1) is to be carried out
in accordance with his or her powers under this
Act.
28
Audit Act 2008
Act No. of
Part 4 Auditing and Other Functions of Auditor-General s. 27
27. Audit fees
(1) The Auditor-General is to determine whether a
fee is to be charged for an audit carried out by
the Auditor-General under this Division and, if
so
(a) the amount of that fee; and
(b) the accountable authority liable to pay
that fee.
(2) A fee determined under subsection (1)(a) is to be
paid by the person determined under
subsection (1)(b).
(3) If the amount of the fee referred to in
subsection (1)(a) is disputed by the accountable
authority liable to pay the fee, the accountable
authority may refer the dispute to the
Government Prices Oversight Commission
established under section 9 of the Government
Prices Oversight Act 1995 and that Commission
is to determine the amount of the fee to be paid.
(4) Any such fee for an audit is a debt due to the
Crown and may be recovered as such in a court
of competent jurisdiction by the Treasurer.
28. Audits and other services by arrangement
(1) The Auditor-General may enter into an
arrangement with any person or body
(a) to carry out an audit for or in relation to
the person or body; or
29
Audit Act 2008
Act No. of
s. 29 Part 4 Auditing and Other Functions of Auditor-General
(b) to provide services to a person or body
that are of a kind commonly performed
by auditors.
(2) The Auditor-General may carry out audits and
provide services under an arrangement under
subsection (1).
(3) An arrangement under subsection (1) may
provide for the payment of fees to the Auditor-
General in respect of the audit or services.
(4) Division 2 of Part 5 does not apply in relation to
an audit carried out under this section.
Division 2 Reporting to Parliament
29. Tabling of Auditor-General's reports on financial
statements of State entities
(1) The Auditor-General, on or before 31 December
in each year, is to report to Parliament in writing
on the audit of State entities and audited
subsidiaries of State entities in respect of the
preceding financial year.
(2) A report under subsection (1) is to include
details of all State entities the audits of which
have been dispensed with under section 18(2)
and may describe the State entities by their name
or by reference to the classes or categories of
State entities in which they are included.
(3) A report under subsection (1) is to describe the
basis on which audit fees are calculated.
30
Audit Act 2008
Act No. of
Part 4 Auditing and Other Functions of Auditor-General s. 29
(4) Without limiting subsection (1), in a report under
that subsection the Auditor-General
(a) is to draw attention to any case in which
the functions of an accountable authority
were not adequately and properly
performed, and which the Auditor-
General considers of sufficient
importance to have attention drawn to it;
and
(b) is to include particulars of any major
change of approach made by the Auditor-
General in relation to the extent or
character of the audit function.
(5) If the Auditor-General is unable to comply with
subsection (1) by reason of the fact that either
House of Parliament is not sitting, the Auditor-
General is to immediately
(a) forward copies of the report to the Clerk
of the Legislative Council or the Clerk of
the House of Assembly, as the case may
require; and
(b) make copies of the report available to the
public
and, on the next sitting-day of that House, is to
cause copies of the report to be laid before that
House.
(6) The Auditor-General, in writing, is to notify the
Treasurer and, in relation to a report referred to
in subsection (1), any Minister responsible for
the activity to which the report relates of the
31
Audit Act 2008
Act No. of
s. 30 Part 4 Auditing and Other Functions of Auditor-General
Auditor-General's intention to submit the report
to Parliament, at least 5 days before the report is
to be submitted.
30. Report on examination or investigation
(1) The Auditor-General may prepare and sign a
report on an examination or investigation carried
out under section 23 and may submit the report
to
(a) both Houses of Parliament; or
(b) the Public Accounts Committee.
(2) Before signing a report proposed to be submitted
under subsection (1), the Auditor-General must
(a) give a summary of findings to the
Treasurer, accountable authority or
related entity of a State entity, as the case
may require, and any other person who,
in the Auditor-General's opinion, has a
special interest in the report; and
(b) by written notice, invite the Treasurer,
accountable authority or related entity of
a State entity or that other person, as the
case may require, to make submissions
or comments on the content of the
summary of findings before a specified
day, being a day not less than 3 working
days after the summary of findings is
given to the Treasurer, accountable
32
Audit Act 2008
Act No. of
Part 4 Auditing and Other Functions of Auditor-General s. 30
authority, related entity of a State entity
or person.
(3) The Auditor-General must include in a report
prepared under subsection (1) any submissions
or comments made under subsection (2) before
the specified day, or a fair summary of them.
(4) If either House of Parliament is not sitting when
the Auditor-General signs a report under
subsection (1), the Auditor-General may send a
copy of the report to the Clerk of the House of
Assembly and the Clerk of the Legislative
Council.
33
Audit Act 2008
Act No. of
s. 31 Part 5 Functions and Powers of Auditor-General
PART 5 FUNCTIONS AND POWERS OF AUDITOR-
GENERAL
Division 1 Functions and powers generally
31. Functions and powers of Auditor-General as to
audits
(1) The Auditor-General is to perform the audits
required by this or any other Act in such a
manner as the Auditor-General thinks fit having
regard to
(a) the character and effectiveness of the
internal control and internal audit of the
relevant State entity or audited subsidiary
of a State entity; and
(b) the Australian Auditing and Assurance
Standards.
(2) In performing any such audit, the Auditor-
General may take into account any other matter
that
(a) affects the efficiency, effectiveness or
economy of any State entity or audited
subsidiary of a State entity; or
(b) the Auditor-General considers
appropriate.
34
Audit Act 2008
Act No. of
Part 5 Functions and Powers of Auditor-General s. 32
32. Powers
The Auditor-General has all the powers that are
needed for the performance of the Auditor-
General's functions.
33. Auditor-General may appoint person to audit
(1) The Auditor-General may, in writing, appoint a
person employed in the Tasmanian Audit Office
or some other suitable person to carry out all or a
part of an audit.
(2) A person appointed under subsection (1) must
report on completion of the audit to the Auditor-
General.
(3) The fee payable to a person appointed under
subsection (1) who is not a State Service officer
or State Service employee is to be fixed by the
Auditor-General.
34. Delegation by Auditor-General
(1) The Auditor-General may delegate to a State
Service officer or State Service employee
employed in the Tasmanian Audit Office any
function or power of the Auditor-General
under
(a) a provision of this Act, other than this
section or section 29, 30 or 37; or
(b) another written law.
35
Audit Act 2008
Act No. of
s. 34 Part 5 Functions and Powers of Auditor-General
(2) If a person has been appointed under section 33
to carry out all or a part of an audit, the Auditor-
General may delegate to that person any function
or power of the Auditor-General under
(a) a provision of this Act, other than this
section or section 29, 30, 33 or 37; or
(b) another written law
in relation to that audit.
(3) A delegation under this section must be by
written notice signed by the Auditor-General.
(4) A person to whom a function or power is
delegated in accordance with this section cannot
delegate that function or power.
(5) A person performing or exercising a function or
power that has been delegated to the person in
accordance with this section is taken to do so in
accordance with the terms of the delegation
unless the contrary is shown.
(6) A function or power that has been delegated to a
person in accordance with this section is, when
performed or exercised by that person, taken to
have been performed or exercised by the
Auditor-General.
(7) Nothing in this section limits the ability of the
Auditor-General to perform a function through
an agent.
36
Audit Act 2008
Act No. of
Part 5 Functions and Powers of Auditor-General s. 35
35. Functions and powers under other written laws
The Auditor-General's functions and powers
under this Part are in addition to the Auditor-
General's functions and powers under other
written laws.
Division 2 Information-gathering powers
36. Auditor-General may authorise people to perform
functions
The Auditor-General may, by written notice,
authorise a person (an "authorised person") to
perform functions under this Division.
37. Power to obtain information
(1) For the purpose of an audit, the Auditor-General
may, by written notice, direct a person to do all
or any of the following:
(a) to provide the Auditor-General with any
information or explanation that the
Auditor-General requires;
(b) to attend and give evidence before the
Auditor-General or an authorised person;
(c) to produce to the Auditor-General any
documents in the custody or under the
control of the person.
(2) The Auditor-General may direct that
37
Audit Act 2008
Act No. of
s. 38 Part 5 Functions and Powers of Auditor-General
(a) the information, explanation or answers
to questions be given either orally or in
writing (as the Auditor-General
requires); and
(b) the information, explanation or answers
to questions be verified or given on oath
or affirmation that the information or
evidence the person will give will be
true.
(3) The Auditor-General or an authorised person
may administer an oath or affirmation for the
purposes of this section.
(4) A person who, without reasonable excuse, fails
to comply with a direction under this section
within 14 days of receiving it commits an
offence.
Penalty: Fine not exceeding 500 penalty units.
(5) A person who is required under subsection (1) to
attend under this section is entitled to be paid
such expenses as the Auditor-General considers
reasonable.
38. Access to accounts, information, money and
property
(1) For the purpose of an audit, the Auditor-General,
or an authorised person, is entitled to full and
free access at all reasonable times to
(a) all accounts, information, documents,
systems and records that the Auditor-
38
Audit Act 2008
Act No. of
Part 5 Functions and Powers of Auditor-General s. 38
General considers to be relevant to the
audit; or
(b) public money or other money; or
(c) public property or other property
that is or are in the possession of any person and
the Auditor-General or an authorised person may
make copies of or take extracts from any of the
accounts, information, documents and records.
(2) For the purpose of subsection (1), the Auditor-
General may cause a search to be made in, and
extracts to be taken from, anything in the
custody of the Treasurer or in any office of any
person, without paying any fee for doing so.
(3) Subject to subsection (6), the Auditor-General or
an authorised person may, at all reasonable
times, enter and remain on any premises in order
to exercise powers under this section.
(4) A person who prevents the Auditor-General or
an authorised person from entering premises
under this section is guilty of an offence and is
liable on summary conviction to a fine not
exceeding 500 penalty units.
(5) If an authorised person enters, or proposes to
enter, premises under this section, the occupier
must provide the authorised person with all
reasonable facilities for the effective exercise of
powers under this section.
Penalty: Fine not exceeding 500 penalty units.
39
Audit Act 2008
Act No. of
s. 39 Part 5 Functions and Powers of Auditor-General
(6) An authorised person is not entitled to enter or
remain on premises if the authorised person fails
to produce a written authority on being asked by
the occupier to produce proof that the entry is
authorised.
39. Duty to give information overrides other duties and
rights
(1) A person is not excused from giving information
or an explanation, answering a question or
producing a document under section 37 on the
ground that the information, explanation or
answer, or the production of the document,
might tend to incriminate the person.
(2) A person must give information or an
explanation, answer a question or produce a
document as required under section 37 despite
any duty of secrecy or confidentiality that the
person has under another written law, and the
person does not commit an offence under
another written law by doing so.
(3) If a person gives information or an explanation,
answers a question or produces a document
under section 37, neither
(a) the giving of the information or
explanation, answering of the question or
production of the document; or
(b) anything obtained as a direct or indirect
result of the giving of the information or
40
Audit Act 2008
Act No. of
Part 5 Functions and Powers of Auditor-General s. 40
explanation, answering of the question or
production of the document
is admissible in evidence against that person in
any civil or criminal proceedings, except
(c) proceedings for an offence against this
Division; or
(d) proceedings under Chapter XII of the
Criminal Code.
40. Communication with Ministers
The Auditor-General must notify the appropriate
Minister of all matters arising out of the
performance of the Auditor-General's functions
and the exercise of the Auditor-General's powers
under this Act or any other written law that are,
in the opinion of the Auditor-General, of
sufficient importance to justify doing so.
41
Audit Act 2008
Act No. of
s. 41 Part 6 Independent Audit of Financial Statements of Auditor-General
PART 6 INDEPENDENT AUDIT OF FINANCIAL
STATEMENTS OF AUDITOR-GENERAL
41. Appointment of independent auditor of financial
statements of Auditor-General
(1) The Governor, on the recommendation of the
Treasurer, may appoint an auditor who is a
registered company auditor within the meaning
of the Corporations Act (the "independent
auditor") to conduct the annual audit of the
financial statements relating to the Tasmanian
Audit Office.
(2) The Treasurer is to make his or her
recommendation under subsection (1) after
consultation with the Auditor-General.
(3) The Minister, the Auditor-General or a person
employed in the Tasmanian Audit Office is not
to be appointed under subsection (1).
42. Audits and opinions on financial statements and
related information as to Tasmanian Audit Office
(1) The independent auditor is to audit the financial
statements and other information submitted by
the Auditor-General under section 17(3).
(2) The independent auditor is to prepare and sign
an opinion on an audit carried out under
subsection (1) in accordance with requirements
determined by the Australian Auditing and
Assurance Standards.
42
Audit Act 2008
Act No. of
Part 6 Independent Audit of Financial Statements of Auditor-General s. 43
(3) The independent auditor of the financial
statements of the Tasmanian Audit Office must
finalise his or her audit opinion within 45 days
of receiving the financial statements from the
Auditor-General.
(4) The independent auditor is to provide the
opinion prepared and signed under
subsection (2), and any formal communication
of audit findings that is required to be prepared
in accordance with the Australian Auditing and
Assurance Standards, to the Auditor-General and
to the Treasurer.
(5) The Auditor-General is to append to the annual
report of the Tasmanian Audit Office a copy of
the opinion referred to in subsection (2) issued
by the independent auditor on the completion of
the audit of the financial statements referred to in
section 17(3).
43. Duties of independent auditor as to audits
The independent auditor is to carry out an audit
under this Part in accordance with the Australian
Auditing and Assurance Standards.
44. Periodic review of Tasmanian Audit Office
(1) The Tasmanian Audit Office is to be subject to a
review of the efficiency, effectiveness and
economy of its operations at least once in every
period of 5 years.
43
Audit Act 2008
Act No. of
s. 44 Part 6 Independent Audit of Financial Statements of Auditor-General
(2) The independent auditor may be engaged to
conduct the review referred to in subsection (1).
(3) If the independent auditor is not also engaged
under subsection (2), the Treasurer is to appoint
a registered company auditor within the meaning
of the Corporations Act to conduct the review
referred to in subsection (1).
(4) The Treasurer is to consult with the Auditor-
General in regard to the terms and conditions of
an appointment under this section.
(5) The findings of the review under this section are
to be submitted to the Public Accounts
Committee.
(6) Before the findings of the review are submitted
to the Public Accounts Committee, the
independent auditor must
(a) give a summary of findings to the
Auditor-General; and
(b) by written notice given to the Auditor-
General, invite the Auditor-General to
make submissions or comments on the
content of the summary of findings
before a specified day, being a day not
less than 3 working days after the
summary of findings is given to the
Auditor-General.
(7) The independent auditor must include in the
findings of the review referred to in
subsection (5) any submissions or comments
44
Audit Act 2008
Act No. of
Part 6 Independent Audit of Financial Statements of Auditor-General s. 44
made under subsection (6) before the specified
day, or a fair summary of them.
(8) Audit findings, decisions or recommendations
reached by the Auditor-General during the
course of the conduct of an audit are not subject
to review under this section.
45
Audit Act 2008
Act No. of
s. 45 Part 7 Miscellaneous
PART 7 MISCELLANEOUS
45. Protection from liability
(1) No action or claim for damages lies against
(a) the Auditor-General acting in good faith;
or
(b) any person acting on behalf of, or with
the authority of, the Auditor-General; or
(c) the independent auditor or an auditor
engaged to conduct a review under
section 44
for or on account of anything done or omitted, or
ordered or authorised to be done or omitted
(d) under, or apparently under, this Act or
any other written law; or
(e) for the purpose, or apparently for the
purpose, of giving effect to this Act or
any other written law.
(2) Subsection (1) does not apply if it is proved that
the thing was done or omitted, or ordered or
authorised to be done or omitted, maliciously
and without reasonable and probable cause.
46. Information confidential
(1) Subsection (2) applies to a person who is or has
been
46
Audit Act 2008
Act No. of
Part 7 Miscellaneous s. 46
(a) the Auditor-General; or
(b) a person employed in the Tasmanian
Audit Office; or
(c) a person appointed to assist the Auditor-
General in respect of a particular matter;
or
(d) an authorised person; or
(e) the independent auditor or an auditor
engaged to conduct a review under
section 44.
(2) A person to whom this subsection applies must
preserve confidentiality with respect to all
matters that come to the person's knowledge in
the course of employment or duties under this
Act or another written law and must not
communicate any information as to matters of
that kind to any person, except as may be
required in connection with
(a) the administration of this Act or that
other written law; or
(b) any proceedings under this Act, that
other written law or the Criminal Code.
Penalty: Fine not exceeding 500 penalty units.
(3) Subsection (2) does not apply to the
communication of information to
(a) the Public Accounts Committee; or
47
Audit Act 2008
Act No. of
s. 47 Part 7 Miscellaneous
(b) the House of Assembly or the Legislative
Council; or
(c) a committee, commission or other body
established by either House of
Parliament in order to investigate the
activities of one or more State entities or
subsidiaries of State entities.
(4) A person to whom a summary of findings is
given under section 30(2) must preserve
confidentiality with respect to all matters that are
in the summary of findings and must not
(a) communicate any information as to those
matters to any person; or
(b) copy or reproduce any part of the
summary of findings, except as may be
necessary in connection with making
submissions or comments to the Auditor-
General under that section or obtaining
legal advice as to those matters.
Penalty: Fine not exceeding 500 penalty units.
47. Compliance by certain State entities with section 17
Where, before the commencement of this Act, a
State entity has not been required under any Act
to forward financial statements to the Auditor-
General within 45 days of the end of each
financial year, the State entity is to comply with
section 17 of this Act from the financial year
commencing after 30 June 2010.
48
Audit Act 2008
Act No. of
Part 7 Miscellaneous s. 48
48. Regulations
(1) The Governor may make regulations for the
purposes of this Act.
(2) The regulations may be made so as to apply
differently according to matters, limitations or
restrictions, whether as to time, circumstance or
otherwise, specified in the regulations.
(3) The regulations may authorise any matter to be
from time to time determined, applied or
regulated by the Auditor-General or any person
specified in the regulations.
49. Administration of Act
Until provision is made in relation to this Act by
order under section 4 of the Administrative
Arrangements Act 1990
(a) the administration of this Act is assigned
to the Treasurer; and
(b) the department responsible to the
Treasurer in relation to the administration
of this Act is the Department of Treasury
and Finance.
49
Audit Act 2008
Act No. of
s. 50 Part 8 Transitional and Savings
PART 8 TRANSITIONAL AND SAVINGS
50. Incumbent Auditor-General remains in office
(1) In this section
"former office" means the office of Auditor-
General under the Financial
Management and Audit Act 1990.
(2) Despite section 9 and Schedule 1, if a person
held the former office immediately before the
commencement of this Act (other than in an
acting capacity), that person is entitled to hold
office as Auditor-General in accordance with the
terms and conditions of his or her existing
appointment and, subject to subsection (3), is
eligible for reappointment.
(3) The maximum period for which a person
referred to in subsection (2) may be reappointed
is a period of 10 years.
(4) Subsection (2) does not apply if the person
resigned from the former office with effect
immediately before the commencement of this
Act.
51. Savings of appointments of persons to audit
An appointment made under a written law or by
the Auditor-General under the Financial
Management and Audit Act 1990, and subsisting
immediately before the commencement of this
50
Audit Act 2008
Act No. of
Part 8 Transitional and Savings s. 52
Act, of a person to carry out all or part of an
audit is to be regarded as having been made by
the Auditor-General under section 33.
52. Fees
Any fee determined by the Treasurer under
section 56 of the Financial Management and
Audit Act 1990 is taken to be a fee determined by
the Auditor-General under section 27 of this Act.
51
Audit Act 2008
Act No. of
s. 53 Part 9 Consequential Amendments
PART 9 CONSEQUENTIAL AMENDMENTS
53. Consequential amendments
The legislation specified in Schedule 3 is
amended as specified in that Schedule.
52
Audit Act 2008
Act No. of
sch. 1
SCHEDULE 1 GENERAL PROVISIONS AS TO
AUDITOR-GENERAL
Section 9
1. Term of office
(1) Subject to this Act, a person appointed as
Auditor-General holds office for a term not
exceeding 10 years.
(2) Except as provided in section 50, a person
cannot be appointed as Auditor-General if the
person has previously been appointed as
Auditor-General under this Act or the Financial
Management and Audit Act 1990.
2. Remuneration
(1) The Auditor-General is to be paid a salary in
respect of a financial year at a rate that is the
average of the rates of salary paid to the
Auditors-General in South Australia and
Western Australia from the beginning of that
financial year.
(2) The salary and conditions of the Auditor-
General's employment are not to be altered
during the term of his or her appointment in any
way to the disadvantage of the Auditor-General.
(3) The salary of the Auditor-General is to be paid
out of the Consolidated Fund which, to the
necessary extent, is appropriated accordingly.
53
Audit Act 2008
Act No. of
sch. 1
3. Other employment
The Auditor-General must not, except so far as
authorised so to do by another enactment or by
resolutions of both Houses of Parliament
(a) hold any appointment (other than that of
Auditor-General) or be a member of, or
of the governing body of, any State
entity; or
(b) engage in any paid employment outside
the duties of his or her appointment as
Auditor-General.
4. Leave and other conditions of service
(1) In addition to the salary paid under this Act, the
Auditor-General is entitled to be paid any
travelling allowances and other allowances as
are applicable to a Head of a State Service
Agency.
(2) The Auditor-General is entitled to the same
leave of absence, whether recreation leave or
leave of any other kind, as that to which the
Auditor-General would be entitled under the
State Service Act 2000, if the Auditor-General
were a State Service employee, but only in the
circumstances and subject to the conditions that
are applicable in respect of such an employee.
(3) A person appointed as Auditor-General is taken
to be an employee for the purposes of the Long
Service Leave (State Employees) Act 1994 and
54
Audit Act 2008
Act No. of
sch. 1
the Public Sector Superannuation Reform Act
1999.
(4) The allowances which the Auditor-General is
entitled to be paid under this clause are to be
paid out of the Consolidated Fund which, to the
necessary extent, is appropriated accordingly.
5. Rights preserved
(1) A State Service officer or State Service
employee appointed as Auditor-General is
entitled to retain all existing and accruing rights
as if the service of that person as Auditor-
General were a continuation of service as a State
Service officer or State Service employee.
(2) Where a person ceases to hold office as
Auditor-General and becomes a State Service
officer or State Service employee, the service of
that person as Auditor-General is to be regarded
as service in the State Service for the purpose of
determining rights as a State Service officer or
State Service employee.
6. Resignation of Auditor-General
The Auditor-General may resign from office by
giving the Governor a signed letter of
resignation.
55
Audit Act 2008
Act No. of
sch. 1
7. Removal and suspension from office
(1) The Auditor-General is not to be removed from
office as Auditor-General unless a resolution for
that removal is passed by both Houses of
Parliament.
(2) At any time when Parliament is not sitting the
Governor may suspend the Auditor-General
from office as Auditor-General for incapacity,
incompetence or misbehaviour, in which case
the person holding office as Deputy Auditor-
General is to act in the office of Auditor-
General.
(3) Where the Governor suspends the Auditor-
General from office, the Governor is to cause to
be laid before each House of Parliament, within
the next 7 sitting-days of that House after that
suspension, a full statement of the reason for that
suspension.
(4) If a resolution is presented to the Governor by
either House of Parliament, within 20 sitting-
days of that House after a statement under
subclause (3) is laid before it, requesting that the
Auditor-General be restored to that office, the
Auditor-General is to be restored accordingly.
(5) If no such resolution is so presented, the
Governor, within 30 days of the expiration of the
period mentioned in subclause (4), is to confirm
the suspension, and declare the office of
Auditor-General to be vacant, and that office
becomes vacant.
56
Audit Act 2008
Act No. of
sch. 2
SCHEDULE 2 FORM OF DECLARATION
Sections 9(4) and 13(6)
I, .........................................., sincerely
promise and declare that, according to the best
of my skill and ability, I will faithfully,
impartially and truly execute the office and
perform the functions and exercise the powers
of Auditor-General according to law.
......................................
(Signature of declarant) (Date)
57
Audit Act 2008
Act No. of
sch. 3
SCHEDULE 3 CONSEQUENTIAL AMENDMENTS
Section 53
Financial Management and Audit Act 1990
1. The long title is amended by omitting "for the
audit of public finances,".
2. Section 3 is amended as follows:
(a) by omitting "writings," from the
definition of "accounts";
(b) by omitting "or public body" twice
occurring from the definition of "the
appropriate Minister";
(c) by omitting "section 31(1) or 68(2)" from
the definition of "Auditor-General" and
substituting "section 7 of the Audit Act
2008";
(d) by omitting the definition of "public
body";
(e) by omitting the definitions of "State
authority" and "State-owned company".
3. Section 26B is repealed.
4. Section 28 is repealed.
58
Audit Act 2008
Act No. of
sch. 3
5. Part 3 is repealed.
6. Division 2 of Part 4 is repealed.
Government Printer, Tasmania 59