Western Australian Consolidated Acts

AUDITOR GENERAL ACT 2006 - SECT 14

14 .         Audits of accounts of agencies

        (1)         The Auditor General is to audit the accounts of an agency at least once in respect of each financial year.

        (2)         Despite subsection (1), the Auditor General may dispense with all or any part of an audit of the accounts of an agency in respect of a financial year if the Auditor General considers that the dispensation is appropriate in the circumstances.

        (3)         The Auditor General must consult with the Treasurer before exercising the power conferred by subsection (2).

        (4)         If the Auditor General exercises the power conferred by subsection (2), the Auditor General must notify the Public Accounts Committee and the Estimates and Financial Operations Committee.

        (5)         The power conferred by subsection (2) cannot be exercised in respect of 3 consecutive financial years of an agency.