Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Guide aims to give you a general overview of the matters covered by this Act. It also gives you some information about the way this Act is organised.
Overview of this Act
This Act establishes an office of Auditor - General for the Commonwealth and sets out the Auditor - General's functions. This Act also establishes the Australian National Audit Office and provides for the appointment of an Independent Auditor to audit the Office.
Summary of this Act
Part 1 Preliminary: This Part deals with the commencement of this Act, its application to things outside Australia and its application to the Crown.
Part 2 Interpretation: This Part contains definitions of terms that are frequently used throughout this Act.
Part 3 The Auditor - General: This Part establishes the office of Auditor - General. Schedule 1 deals with administrative matters relating to the office of Auditor - General, such as the Auditor - General's appointment, conditions, resignation and removal.
Part 4 Main functions and powers of the Auditor - General: This Part set out the functions and powers of the Auditor - General.
Part 5 Information - gathering powers and secrecy: This Part gives the Auditor - General various powers to gather information. It also places restrictions on the disclosure or publication of information.
Part 6 The Australian National Audit Office: This Part establishes the Australian National Audit Office.
Part 7 Audit of the Australian National Audit Office: This Part establishes an office of Independent Auditor. The functions of the Independent Auditor are to audit the financial statements of the Australian National Audit Office and to carry out performance audits of the Office. Schedule 2 deals with administrative matters relating to the office of Independent Auditor, such as the Independent Auditor's appointment, conditions, resignation and removal.
Part 8 Miscellaneous: This Part deals with miscellaneous matters such as a Commonwealth indemnity for people carrying out Auditor - General functions.
Contents
Part 1--Preliminary
1 Short title
2 Commencement
3 This Act binds the Crown
3A Norfolk Island
4 This Act extends to things outside Australia
Part 2--Interpretation
Part 3--The Auditor - General
7 Auditor - General
8 Independence of the Auditor - General
9 Appointment, conditions etc. for Auditor - General
10 Auditor - General to have regard to audit priorities of Parliament etc.
Part 4--Main functions and powers of the Auditor - General
Division 1--Annual financial statement audits
11 Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries
12 Annual consolidated financial statements
14 Audit fees for annual financial statement audits
Division 1A--Annual performance statement audits
15 Commonwealth entities
16 Audit fees for annual performance statement audits
Division 2--Performance audits
17 Performance audits of Commonwealth entities, Commonwealth companies and subsidiaries
18 General performance audit
18A Audit of performance measures
18B Commonwealth partners
19 Comments on proposed report
Division 2A--Assurance reviews
19A Assurance reviews
Division 3--Audits etc. by arrangement
20 Audits etc. by arrangement
Division 4--Functions under other Acts
21 Acting as auditor under the Corporations Act
22 Functions under other Acts
Division 5--Miscellaneous functions and powers
23 Provision of advice or information
23A Information sharing
24 Auditing standards
25 Extra reports to Parliament
26 Extra reports to Ministers
27 Contracting outsiders to assist with audits
28 Annual report for the Australian National Audit Office
29 Delegation by Auditor - General
Part 5--Information - gathering powers and secrecy
Division 1--Information - gathering powers
30 Relationship of information - gathering powers with other laws
31 Purpose for which information - gathering powers may be used
32 Power of Auditor - General to obtain information
33 Access to premises etc.
35 Self - incrimination no excuse
Division 2--Confidentiality of information
36 Confidentiality of information
37 Sensitive information not to be included in public reports
Part 6--The Australian National Audit Office
38 Establishment
39 Function
40 Staff
Part 7--Audit of the Australian National Audit Office
Division 1--The Independent Auditor
41 Independent Auditor
42 Appointment, conditions etc. for Independent Auditor
43 Independent Auditor to have regard to audit priorities of Parliament etc.
Division 2--Audit of the Australian National Audit Office
44 Audit of annual financial statements
45 Performance audit
46 Sensitive information not to be included in public reports
Division 3--Miscellaneous
47 Independent Auditor to have same access powers etc. as Auditor - General
48 Confidentiality of information
49 Indemnity
Part 8--Miscellaneous
50 Guaranteed availability of parliamentary appropriations
51 Auditor - General may approve expenditure
53 Joint Committee of Public Accounts and Audit may request draft estimates for Audit Office
54 Provision of information to the Minister or the Finance Minister
55 Indemnity
56 Modifications of Act for intelligence or security agency etc.
56A Constitutional safety net
57 Regulations
Schedule 1--Appointment, conditions of appointment etc. for Auditor - General
1 Appointment of Auditor - General
2 Minister must refer recommendation for appointment of Auditor - General to the Joint Committee of Public Accounts and Audit
3 Remuneration of Auditor - General
4 Recreation leave etc.
5 Resignation
6 Removal from office etc.
7 Acting appointment
Schedule 2--Appointment, conditions of appointment etc. for Independent Auditor
1 Appointment of Independent Auditor
2 Minister must refer recommendation for appointment of Independent Auditor to the Joint Committee of Public Accounts and Audit
3 Remuneration of Independent Auditor
4 Resignation
5 Removal from office etc.
6 Acting appointment
Endnotes
Endnote 1--About the endnotes
Endnote 2--Abbreviation key
Endnote 3--Legislation history
Endnote 4--Amendment history