New South Wales Consolidated Acts

GOVERNMENT SECTOR AUDIT ACT 1983

- As at 20 January 2023 
- Act 152 of 1983 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Principal objects of Act
   4.      Definitions
   4A.     Relationship with Corporations legislation

   PART 2 - (Repealed)
   None

   PART 3 - AUDIT

           Division 1 - The Auditor-General

   27B.    The Auditor-General
   28.     Appointment etc
   28A.    Veto of proposed appointment of Auditor-General
   29.     Declaration of office
   30.     Deputy Auditor-General
   31.     Auditor-General shall communicate with Treasurer
   32.     Search in public books
   33.     Auditor-General may obtain opinion of law officer

           Division 1A - The Audit Office

   33A.    Establishment of Audit Office
   33B.    Staff of Audit Office
   33C.    Auditor-General may determine employment conditions
   33D.    Auditor-General may enter into agreements
   33E.    Role of Auditor-General in industrial proceedings
   33F.    Executive officers
   33G.    Delegation of Auditor-General's functions

           Division 2 - Audit--generally

   33H.    Definitions
   34.     Reports on audits and audit-related functions for purposes of Government Sector Finance Act 2018
   35.     Inspection, examination and audit of accounts and records of auditable entities
   36.     Access to documents and information
   36A.    Disclosure of confidential information
   37.     Access to banking information about auditable entities
   38.     Secrecy

           Division 2A - Performance audits of activities

   38A.    Definitions
   38B.    Meaning of "governing body"
   38C.    Meaning of "relevant entity"
   38D.    Relationship with definition of "auditable entity"
   38E.    Application of Division 2 to audit of relevant activities of relevant entities
   38EA.   Performance audit by Auditor-General
   38EB.   Report of performance audit
   38EC.   Tabling etc of reports under section 38EB

           Division 2B - Modern slavery audit

   38F.    Definitions
   38G.    Modern slavery audit by Auditor-General
   38H.    Advice concerning modern slavery audit

           Division 3 - (Repealed)
           None

           Division 4 - Particular audits of prescribed entities

   44.     Application and interpretation
   45.     Particular audit

           Division 4A - (Repealed)
           None

           Division 5 - Audit and review of the Audit Office

   46.     Definitions
   47.     Appointment and functions of auditor
   48.     Auditing of financial report and records
   48A.    Review of Audit Office

           Division 6 - Auditor-General's annual report etc

   49.     Examination of Consolidated State Financial Statements
           50, 51. (Repealed)
   52.     Auditor-General's reports
   52A.    Auditor-General's report to be presented to Parliament
   52B.    Tabling etc of special reports

           Division 7 - Protected disclosures to Auditor-General

   52C.    Definitions
   52D.    Complaints about waste of government money
   52E.    Reports by Auditor-General
   52F.    Presentation of reports to Parliament

   PART 4 - THE PUBLIC ACCOUNTS COMMITTEE

   53.     Definitions
   54.     Constitution of Public Accounts Committee
   55.     Chair and Deputy Chair of Committee
   56.     Procedure of Committee
   57.     Functions of Committee
   57A.    Power to veto proposed appointment of Auditor-General
   58.     Evidence

   PART 4A - (Repealed)
   None

   PART 5 - MISCELLANEOUS

   59.     Form of books, records etc
           59A-62. (Repealed)
   63.     Nature of proceedings for offences
           63A, 63B. (Repealed)
   63C.    Documents presented to Clerk of House of Parliament
   63D.    Personal liability
   63E.    Delegation of Treasurer's functions
   63F.    (Repealed)
   63G.    Oversight of electricity industry restructuring
   64.     Regulations
   65.     Savings, transitional and other provisions
           SCHEDULE 1
           SCHEDULE 1A
           Schedule 3 (Repealed)
           SCHEDULE 4