AUDITOR GENERAL ACT 2006 - SECT 14
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.