Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Auditor - General may at any time conduct a performance audit of:
(a) a Commonwealth entity; or
(b) a Commonwealth company; or
(c) a subsidiary of a corporate Commonwealth entity or a Commonwealth company.
(2) However, the Auditor - General may only conduct such an audit on request by the Joint Committee of Public Accounts and Audit if the audit is of:
(a) a corporate Commonwealth entity that is a GBE, or of any of its subsidiaries; or
(b) a wholly - owned Commonwealth company that is a GBE, or any of its subsidiaries.
(3) Nothing prevents the Auditor - General from asking the Joint Committee of Public Accounts and Audit to make a particular request under subsection (2).
(4) As soon as practicable after completing the report on an audit under this section, the Auditor - General must:
(a) cause a copy of the report to be tabled in each House of the Parliament; and
(b) give a copy of the report to the responsible Minister; and
(c) give a copy of the report:
(i) if the audit is of a Commonwealth entity--to an official who is, or is a member of, the accountable authority of the entity; or
(ii) if the audit is of a Commonwealth company--to a director of the company; or
(iii) if the audit is of a subsidiary of a corporate Commonwealth entity or Commonwealth company--to a person who is, or is a member of, the governing body of the subsidiary; and
(d) to the extent that the report relates to the operations of a Commonwealth partner--give a copy of the report to a person who is, or is a member of, the governing body of the Commonwealth partner.
(5) The Auditor - General may give a copy of, or an extract from, the report to any person (including a Minister) who, or any body that, in the Auditor - General's opinion, has a special interest in the report or the content of the extract.
(6) For the purposes of this section, a Commonwealth entity is taken not to include any persons who are:
(a) employed under the Members of Parliament (Staff) Act 1984 ; and
(b) prescribed by an Act or rules made for the purposes of the definition of Department of State or Parliamentary Department in section 8 of the Public Governance, Performance and Accountability Act 2013 in relation to the entity.