Australian Capital Territory Current Acts

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AUDITOR-GENERAL ACT 1996 - SECT 10

Functions

    (1)     In addition to the functions given to the auditor-general by this Act, the auditor-general has the following functions:

        (a)     to promote public accountability in the public administration of the Territory;

        (b)     to audit annual financial statements of the Territory, directorates and territory authorities under the Financial Management Act;

        (c)     to audit the accounts and records in relation to any person, body or thing ascertained in accordance with the regulations;

        (d)     to conduct performance audits in relation to any person, body or thing ascertained in accordance with the regulations;

        (e)     any function given to the auditor-general by or under any other law of the Territory;

        (f)     to do anything incidental or conducive to any of the auditor-general's functions.

Note     The auditor-general must consult with the inspector of correctional services in relation to the exercise of a function under pars (a) to (d) involving a detainee or correctional centre or service (see Inspector of Correctional Services Act 2017

, s 33).

    (2)     The auditor-general must exercise the auditor-general's functions in the way the auditor-general considers appropriate, having regard to recognised professional standards and practices.



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