AUDITOR GENERAL ACT 2006

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