AUDITOR GENERAL ACT 2006 - SECT 24

AUDITOR GENERAL ACT 2006 - SECT 24

24 .         Reports on performance of functions generally

        (1)         At least once in each year the Auditor General is to prepare, sign and submit to both Houses of Parliament a report on matters arising out of the performance of the Auditor General’s functions that are, in the opinion of the Auditor General, of such significance as to require reporting in that manner.

        (2)         Without limiting subsection (1), in a report under that subsection the Auditor General —

            (a)         is to draw attention to any case in which the functions of accountable authorities were not adequately and properly performed; and

            (b)         is to include particulars of any major change of approach made by the Auditor General in relation to the extent or character of the audit function; and

            (c)         is to include an opinion as to whether a decision by a Minister not to provide information to Parliament concerning any conduct or operation of an agency is reasonable and appropriate.

        (3)         Within 14 days after signing a report under subsection (1), the Auditor General is to transmit it to both Houses of Parliament if Parliament is then in session and sitting.

        (4)         If Parliament is not in session and sitting when the Auditor General signs a report under subsection (1), the Auditor General is to —

            (a)         transmit a copy of the report to the Clerk of the Legislative Assembly and the Clerk of the Legislative Council; and

            (b)         make the report available to the public,

                within 14 days after signing the report.