Victorian Consolidated Legislation

Audit Act 1994 - SECT 19

Performance audit of Auditor-General and Victorian Auditor-General's Office

19. Performance audit of Auditor-General and Victorian Auditor-General's
Office





(1) An audit shall be conducted under this section at least once every 3 years
to determine whether the Auditor-General and the Victorian Auditor-General's
Office are achieving their objectives effectively and doing so economically
and efficiently and in compliance with this Act.

(2) An audit under this section shall be conducted by a suitably qualified
person appointed by resolution of the Legislative Council and the Legislative
Assembly, on the recommendation of the Parliamentary Committee.

(2A) None of the following can be appointed to conduct an audit under this
section-

   (a)  a person engaged by the Auditor-General under section 7F;

   (b)  a person who holds a delegation from the Auditor-General under section
        7G;

   (c)  the independent auditor.

(3) A person appointed under this section-





   (a)  shall be appointed on such terms and conditions and is entitled to
        such remuneration as are determined by the Parliamentary Committee;
        and

   (b)  in conducting the audit, must comply with directions as to the audit
        given by that Committee.

(4) The remuneration payable to a person appointed under this section shall be
paid from money appropriated to the Parliament.

(5) Subject to any directions given by the Parliamentary Committee, sections
11, 12 and 14 apply in relation to a person appointed under this section as if
references in those sections to the Auditor-General were references to the
person appointed under this section.





(6) A person appointed under this section must not make a report of an audit
under this section unless-

   (a)  at least 20 business days before making the report, the person has
        given the Auditor-General a summary of findings and proposed
        recommendations in relation to the audit; and

   (b)  has, in writing, asked the Auditor-General for submissions or comment
        before a specified date, being at least 10 business days after the
        report is given to the Auditor-General.

(7) The person must include in the report of an audit under this section any
submissions or comment received, before the report is made, from the
Auditor-General or a summary, in an agreed form, of any such submissions or
comment.

(8) The person, in a report of an audit under this section-

   (a)  may include such information as he or she thinks desirable in relation
        to matters that are the subject of the audit; and

   (b)  must set out the reasons for opinions expressed in the report; and

   (c)  may include any recommendations arising out of the audit as he or she
        thinks fit to make.

(9) The person must cause a copy of the report to be transmitted to each House
of the Parliament within 7 sitting days of that House after making the report.

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