New South Wales Consolidated Acts

GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 27B

27B The Auditor-General

(1) There is to be an Auditor-General for the State.

(1A) The Auditor-General is an independent officer of Parliament.

(2) The Auditor-General has the functions conferred or imposed on the Auditor-General by law.

(2A) No implied rights, obligations or immunities arise from the Auditor-General being an independent officer of Parliament.

(3) The Auditor-General's functions include the following--

(a) to audit the Consolidated State Financial Statements and any other financial reports that the Auditor-General is required or authorised to audit by law,

(b) to provide any particular audit or audit-related service to Parliament at the joint request of both Houses of Parliament,

(c) to provide any particular audit or audit-related service to the Treasurer at the request of the Treasurer or to any other Minister at the request of that other Minister,

(c1) to provide any other auditing, audit-related or reporting services that the Auditor-General is required or authorised to provide by law,

(d) to report to Parliament as required or authorised by law,

(e) to do anything that is incidental to the exercise of the Auditor-General's functions.

(3A) For subsection (3)(b) or (c), the Parliament or Treasurer or other Minister must consult with the Auditor-General about the scope of a particular audit or audit-related service before requesting the Auditor-General to provide the audit or audit-related service.

(4) The Auditor-General may exercise his or her functions in such manner as the Auditor-General thinks fit. However, the Auditor-General is required--

(a) to have regard to recognised professional standards and practices, and

(b) to comply with any relevant requirements imposed by law.

(5) The Auditor-General may, in the exercise of his or her functions, have regard to whether there has been--

(a) any wastage of public resources, or

(b) any lack of probity or financial prudence in the management or application of public resources.

(6) Nothing in this Act entitles the Auditor-General to question the merits of policy objectives of the Government, including--

(a) any policy objective of the Government contained in a record of a policy decision of Cabinet, and

(b) a policy direction of a Minister, and

(c) a policy statement in any Budget Paper or other document evidencing a policy direction of the Cabinet or a Minister.

(6A) Towards defraying the costs and expenses of any particular audit or audit-related service provided at the request of both Houses of Parliament or of a Minister under subsection (3), there is payable to the Auditor-General, out of funds available for the expenditure of Parliament or of the Minister (as the case requires), such amounts at such times as the Treasurer decides.

(7) In this section,
"by law" means by or under this or any other Act or law.