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GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 48A
Review of Audit Office
(1) A review of the Audit Office is to be conducted under this section at
least once every 4 years.
(2) The review is to examine the auditing practices
and standards of the Auditor-General and to determine whether the
Auditor-General is complying with those practices and standards in the
carrying out of the Auditor-General's functions under this Act.
(3) The
review is to be conducted by a person (
"the reviewer" ) appointed by the Public Accounts Committee for the time being
constituted under Part 4.
(4) The reviewer-- (a) is to be appointed on such
terms and conditions and is entitled to such remuneration (if any) as are
determined by the Public Accounts Committee, and
(b) in conducting a review
under this section, must comply with any directions as to the review given by
the Committee.
(5) The remuneration payable to the reviewer is to be paid
from money appropriated by Parliament for the purpose.
(6) Sections 36, 37
and 38 apply in relation to the reviewer as if references in those sections to
the Auditor-General were references to the reviewer.
(7) The reviewer is to
report to the Public Accounts Committee as to the result of any such review
and as to such other matters as in the judgment of the reviewer call for
special notice.
(8) The reviewer must not make a report of a review conducted
under this section unless, at least 28 days before making the report,
the reviewer has given the Auditor-General a summary of findings and proposed
recommendations in relation to the review.
(9) The reviewer must include in
the report any written submissions or comments made by the Auditor-General or
a summary, in an agreed form, of any such submissions or comments.
(10)
The reviewer, in a report of a review under this section-- (a) may include
such information as he or she thinks desirable in relation to matters that are
the subject of the review, and
(b) must set out the reasons for opinions
expressed in the report, and
(c) may include such recommendations arising out
of the review as he or she thinks fit to make.
(12) The Chair of the Public
Accounts Committee is, on receipt of a report under this section, to present
the report to the Legislative Assembly, if the Legislative Assembly is then
sitting.
(13) If at the time at which the Chair seeks, in accordance with
this section, to present the report to the Legislative Assembly the
Legislative Assembly is not sitting, the Chair is to present the report to the
Clerk of the Legislative Assembly to be dealt with in accordance with
section 63C.
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