AUDITOR GENERAL ACT 2006 - SECT 48

AUDITOR GENERAL ACT 2006 - SECT 48

48 .         Review of Act

        (1)         The Joint Standing Committee on Audit is to carry out a review of the operation and effectiveness of this Act as soon as is practicable after —

            (a)         the fifth anniversary of its commencement; and

            (b)         the expiry of each 5 yearly interval after that anniversary.

        (2)         In the course of a review under subsection (1) the Joint Standing Committee on Audit is to consider and have regard to —

            (a)         whether there is a need for this Act to continue; and

            (b)         how the process for appointing an Auditor General has operated in practice; and

            (c)         whether the Auditor General’s information gathering powers are adequate, particularly in relation to claims of legal professional privilege and Cabinet documents; and

            (d)         the impact of any exercise of the power to audit certain accounts of related entities; and

            (e)         the efficiency and effectiveness of the provisions for dealing with confidential information; and

            (f)         any other matters that appear to the Joint Standing Committee on Audit to be relevant to the operation and effectiveness of this Act.

        (3)         For the purposes of subsection (1), the Joint Standing Committee on Audit is to appoint a suitably qualified person (the reviewer ) to conduct a review (a performance and legislative review ) as to such matters relating to —

            (a)         the operation and effectiveness of this Act; and

            (b)         the performance of the Auditor General’s functions by the Auditor General and the OAG,

                as are within the terms of reference given to the reviewer by the Joint Standing Committee on Audit.

        (4)         The Joint Standing Committee on Audit is to consult with the Auditor General before appointing the reviewer and determining the terms of reference to be given to the reviewer.

        (5)         The reviewer is to carry out a performance and legislative review and is to prepare a report based on that review and provide it to the Joint Standing Committee on Audit.

        (6)         Before providing the report the reviewer must —

            (a)         give a summary of the findings of the performance and legislative review to the Auditor General; and

            (b)         by written notice invite the Auditor General to make submissions or comments on the summary of findings before a specified day, being —

                  (i)         not more than 14 days after the summary of findings is given to the Auditor General; and

                  (ii)         before the report is provided to the Joint Standing Committee on Audit.

        (7)         The reviewer must include in the report any submissions or comments made under subsection (6) before the specified day, or a fair summary of them.

        (8)         The Joint Standing Committee on Audit is to prepare a report based on a review under subsection (1) and, as soon as is practicable after the report is prepared, is to cause it to be laid before the Legislative Council and the Legislative Assembly.

        (9)         The Joint Standing Committee on Audit may adopt the report provided to it by the reviewer, in whole or in part and with or without modifications, as part of the report under subsection (8).