Western Australian Consolidated Acts

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  
           Compilation table