AUDITOR GENERAL ACT 2006

Table of Provisions

• Long Title

PART 1 -- Preliminary  

• 1 Short title
 
• 2 Commencement
 
• 3 Purpose
 
• 4 Terms used in this Act
 
• 5 Functions under other written laws

PART 2 -- The Auditor General and Deputy Auditor General  

• 6 Auditor General
 
• 7 Status and independence of Auditor General
 
• 8 Auditor General to have regard to audit priorities of Parliament
 
• 9 Application of Public Sector Management Act 1994 limited
 
• 10 Deputy Auditor General
 
• 11 General provisions as to Auditor General

PART 3 -- Auditing and other functions of Auditor General

Division 1 -- Functions as to the State, agencies, subsidiary bodies and related entities  

• 12 Audit of the Public Ledger
 
• 13 Audit and opinion on Annual Report on State Finances
 
• 14 Audits of accounts of agencies
 
• 15 Audits and opinions on financial statements and related information as to agencies
 
• 16 Audits of accounts of certain subsidiary bodies
 
• 17 Audits of accounts of related entities
 
• 18 Examinations and investigations
 
• 19 Audits at the request of the Treasurer
 
• 20 Audits at the request of committees of Parliament
 
• 21 Audit fees

Division 2 -- Other audits, services and functions  

• 22 Audits and other services by arrangement
 
• 23 Provision of advice or information

Division 3 -- Reporting to Parliament  

• 24 Reports on performance of functions generally
 
• 25 Report on an examination or investigation
 
• 26 Reports transmitted to Clerks

PART 4 -- Powers and duties of Auditor General

Division 1 -- Powers and duties generally  

• 27 Powers
 
• 28 Duties of Auditor General as to audits
 
• 29 Auditor General may appoint person to audit
 
• 30 Power to obtain opinion
 
• 31 Delegation by Auditor General
 
• 32 Powers and duties under other written laws

Division 2 -- Information gathering powers  

• 33 Auditor General may authorise people to perform functions
 
• 34 Power to obtain information
 
• 35 Access to accounts, information, money and property
 
• 36 Duty to give information overrides other duties and rights
 
• 37 Powers extend to confidential information

PART 5 -- Independent auditing of the OAG  

• 38 Appointment of independent auditor for the OAG
 
• 39 Audits of accounts of the OAG
 
• 40 Audits and opinions on financial statements and related information as to the OAG
 
• 41 Duties of independent auditor as to audits
 
• 42 Audit fees for independent auditor

PART 6 -- Miscellaneous  

• 43 Joint Standing Committee on Audit
 
• 44 Recommendations by the Joint Standing Committee on Audit
 
• 45 Protection from liability
 
• 46 Information confidential
 
• 47 Regulations
 
• 48 Review of Act

PART 7 -- Transitional and saving  

• 49 Incumbent Auditor General remains in office
 
• 50 Savings of appointments of persons to audit
• SCHEDULE 1 -- General provisions as to Auditor General  
• SCHEDULE 2 -- Form of declaration