Commonwealth Numbered Acts

AUDIT AMENDMENT ACT 1988 No. 73 of 1988 - SECT 12

12. (1) After section 53 of the Principal Act the following section is
inserted: Auditor-General's reports on Departmental financial statements to be
given to Minister administering Department etc.

"53A. (1) After preparing and signing a report under section 51 that relates
to a Departmental financial statement, the Auditor-General shall give a signed
copy of the report to the relevant authority in relation to the Department
concerned.

"(2) For the purposes of subsection (1), the relevant authority in relation to
a Department is:

   (a)  if the Department is a Department of State-the Minister administering
        the Department of State;

   (b)  if the Department is the Department of the Senate-the President of the
        Senate;

   (c)  if the Department is the Department of the House of
        Representatives-the Speaker of the House of Representatives;

   (d)  if the Department is the Department of the Parliamentary Library, the
        Department of the Parliamentary Reporting Staff or the Joint House
        Department-both the President of the Senate and the Speaker of the
        House of Representatives; or

   (e)  if the Department is a branch or part of the Australian Public Service
        in relation to which a person has, under an Act, the powers of, or
        exercisable by, the Secretary of a Department of the Australian Public
        Service-the Minister administering that Act.

"(3) If the Department to which a Departmental financial statement to which a
report (in this subsection called the 'Auditor-General's report') under
section 51 relates is a Department for the purposes of subsection 25 (6) of
the Public Service Act 1922, the report required by that subsection to be
prepared in relation to the Department in respect of the financial year to
which the statement relates shall include a copy of the Auditor-General's
report.

"(4) If the Department to which a Departmental financial statement to which a
report (in this subsection called the 'Auditor-General's report') under
section 51 relates is a Parliamentary Department for the purposes of
subsection 9B (2) of the Public Service Act 1922, the report required by that
subsection to be prepared in relation to the Parliamentary Department in
respect of the financial year to which the statement relates shall include a
copy of the Auditor-General's report.".

(2) The amendment made by subsection (1) applies in relation to the financial
year commencing on 1 July 1988 and to subsequent financial years.