Commonwealth Consolidated Acts

AUDITOR-GENERAL ACT 1997 - SECT 38

  (1)   There is established an Office called the Australian National Audit Office.

  (2)   The Audit Office consists of the Auditor - General and the staff referred to in section   40.

  (3)   For the purposes of the finance law (within the meaning of the Public Governance, Performance and Accountability Act 2013 ):

  (a)   the Audit Office is a listed entity; and

  (b)   the Auditor - General is the accountable authority of the Audit Office; and

  (c)   the following persons are officials of the Audit Office:

  (i)   the Auditor - General;

  (ii)   the staff referred to in section   40;

  (iii)   persons engaged under contract as referred to in section   27; and

  (d)   the purposes of the Audit Office include:

  (i)   the Auditor - General functions; and

  (ii)   the function of the Audit Office referred to in section   39.