Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The duties of the Committee are:
(a) to examine the accounts of the receipts and expenditure of the Commonwealth, including the financial statements given to the Auditor - General under paragraphs 42(1)(b) and 48(1)(b) of the Public Governance, Performance and Accountability Act 2013 ; and
(b) to examine the financial affairs of authorities of the Commonwealth to which this Act applies and of intergovernmental bodies to which this Act applies; and
(c) to examine all reports of the Auditor - General (including reports of the results of performance audits) that are tabled in each House of the Parliament; and
(d) to report to both Houses of the Parliament, with any comment it thinks fit, on any items or matters in those accounts, statements and reports, or any circumstances connected with them, that the Committee thinks should be drawn to the attention of the Parliament; and
(e) to report to both Houses of the Parliament any alteration that the Committee thinks desirable in:
(i) the form of the public accounts or in the method of keeping them; or
(ii) the mode of receipt, control, issue or payment of public moneys; and
(f) to inquire into any question conn ec ted with the public accounts which is referred to the Committee by either House of the Parliament, and to report to that House on that question; and
(g) to consider:
(i) the operations of the Audit Office; and
(ii) the resources of the Audit Office, including funding, staff and information technology; and
(iii) reports of the Independent Auditor on operations of the Audit Office; and
(h) to report to both Houses of the Parliament on any matter arising out of the Committee's consideration of the matters listed in paragraph ( g), or on any other matter relating to the Auditor - General's functions and powers, that the Committee considers should be drawn to the attention of the Parliament; and
(i) to report to both Houses of the Parliament on the performance of the Audit Office at any time; and
(j) to consider draft estimates for the Audit Office submitted under section 53 of the Auditor - General Act 1997 ; and
(k) to consider the level of fees determined by the Auditor - General under subsection 14(1) of the Auditor - General Act 1997 ; and
(ka) to consider the level of fees determined by the Auditor - General under subsection 16(1) of the Auditor - General Act 1997 ; and
(l) to make recommendations to both Houses of Parliament, and to the Minister who administers the Auditor - General Act 1997 , on draft estimates referred to in paragraph ( j); and
(m) to determine the audit priorities of the Parliament and to advise the Auditor - General of those priorities; and
(n) to determine the audit priorities of the Parliament for audits of the Audit Office and to advise the Independent Auditor of those priorities; and
(o) any other duties given to the Committee by this Act, by any other law or by Joint Standing Orders approved by both Houses of the Parliament.
(1A) Nothing in subsection ( 1) authorises the Committee to direct the activities of the Auditor - General or the Independent Auditor.
(2) The duties of the Committee do not extend to:
(a) an examination of the financial affairs of the Australian Capital Territory or the Northern Territory or of the Administration of an External Territory (including the financial affairs of the Administration of an External Territory contained in any of the accounts and financial statements referred to in paragraph ( a) of subsection ( 1)); or
(b) an examination of a report of the Auditor - General that relates to, or in so far as it relates to:
(i) the financial affairs of the Australian Capital Territory or the Northern Territory or of the Administration of an External Territory (including the financial affairs of the Administration of an External Territory contained in any of the accounts and financial statements referred to in paragraph ( a) of subsection ( 1)); or
(ii) the results of an efficiency audit of operations of the Administration of an External Territory .
(2A) For the purposes of subsection ( 2), an External Territory does not include the Territory of Christmas Island or the Territory of Cocos (Keeling) Islands.
(3) For the purpose of this section, an authority of the Commonwealth to which this Act applies is:
(a) a body corporate or an unincorporated body established for a public purpose by, or in accordance with the provisions of, an enactment, not being an inter - governmental body;
(b) a body established by the Governor - General or by a Minister otherwise than in accordance with an enactment; or
(c) an incorporated company over which the Commonwealth is in a position to exercise control.
(4) Where the parties to an agreement relating to the establishment of an inter - governmental body consent to the examination, by the Committee, of the financial affairs of that body, the Minister shall notify the fact that they have so consented in the Gazette and the body shall thereupon become an inter - governmental body to which this Act applies.
(5) Where a party to an agreement relating to the establishment of an inter - governmental body (being an inter - governmental body which, by virtue of subsection ( 4), is an inter - governmental body to which this Act applies) withdraws its consent to the examination, by the Committee, of the financial affairs of that body, the Minister shall notify the fact that that party has withdrawn its consent in the Gazette and the body shall thereupon cease to be an inter - governmental body to which this Act applies.
(6) In this section, unless the contrary intention appears:
"enactment" means:
(a) an Act;
(b) an Ordinance of the Australian Capital Territory ; or
(c) an instrument (including rules, regulations or by - laws) made under an Act or under such an Ordinance.
"inter-governmental body" means a body corporate or an unincorporated body established by, or in accordance with the provisions of, an agreement between the Commonwealth and a State or States or between the Commonwealth and the government of another country or the governments of other countries.
"State" includes the Australian Capital Territory and the Northern Territory .