Western Australian Current Acts

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           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
           Compilation table

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