Queensland Consolidated Acts

AUDITOR-GENERAL ACT 2009

- As at 1 February 2024 
- Act 8 of 2009 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Short title
   2.      Commencement
   3.      Main objects of Act
   4.      Dictionary
   5.      What is a controlled entity

   PART 2 - QUEENSLAND AUDITOR-GENERAL AND QUEENSLAND AUDIT OFFICE

           Division 1 - General

   6.      Auditor-general and audit office
   7.      Control of audit office
   8.      Auditor-general not subject to direction
   8A.     Audit office not public sector entity
   8B.     Audit office to comply with obligations relating to equity, diversity, respect and inclusion
   8C.     Application of provisions of Public Sector Act 2022

           Division 2 - Provisions relating to auditor-general

   9.      Appointment of auditor-general
   10.     Duration of appointment
   11.     Terms of appointment
   11A.    Oath before performing duties
   12.     Declaration of interests
   12A.    Conflicts of interest
   13.     Restriction on outside employment
   14.     (Repealed)
   15.     Leave of absence
   16.     Resignation
   17.     Grounds for removal or suspension from office
   18.     Removal or suspension of auditor-general on address
   19.     Suspension of auditor-general when Legislative Assembly not sitting
   19A.    Restriction on employment after office ends
   20.     Delegation of powers
   21.     Estimates

           Division 3 - Provisions relating to deputy auditor-general

   22.     Employment of deputy auditor-general
   23.     Duties of deputy auditor-general
   24.     Deputy auditor-general subject only to direction of auditor-general
   25.     Declaration of interests and conflicts of interest
   25A.    Oath of office before acting as auditor-general
   25B.    Acting deputy auditor-general

           Division 4 - Staff of audit office

   26.     Employment of staff
   27.     Secondment of public service employees
   28.     Restriction on employment or secondment of person
   29.     Criminal history report
   29A.    Confidentiality of criminal history information

           Division 5 - Preservation of rights

   29B.    Preservation of rights if public service employee appointed or employed
   29C.    Preservation of rights if person becomes public service employee
   29D.    Preservation of rights if public service employee seconded

   PART 3 - AUDIT MANDATE

           Division 1 - Scope of auditor-general’s mandate

   30.     Auditor-general to audit consolidated fund and public sector entities unless exempted
   30A.    Exemption of public sector entities from audit by auditor-general under s 30
   31.     Exemption of certain public sector entities from audit by auditor-general
   32.     Exemption of foreign-based controlled entities and other controlled entities from audit by auditor-general
   33.     Appropriate Minister or authority to give Treasurer and auditor-general information about public sector entities
   34.     Auditor-general to be appointed auditor of every company public sector entity
   35.     Audits at request of Legislative Assembly
   36.     By-arrangement audits
   36A.    Auditor-general may conduct audit of matters

           Division 2 - Conduct of audits

   37.     Way in which audit is to be conducted
   37A.    Performance audit of public sector entities
   38.     (Repealed)
   38A.    Preparation of strategic audit plans for performance audits
   39.     Audit of consolidated fund accounts
   40.     Audit of public sector entities
   41.     Audit of expenditure for ministerial offices
   42.     Audit of consolidated whole-of-government financial statements
   42A.    Auditor-general may conduct joint audit
   43.     Appointment of contract auditors
   44.     Identity cards for authorised auditors
   45.     Proof of authority as authorised auditor
   46.     Access to documents and property
   47.     Obtaining information
   48.     Obtaining evidence
   49.     Compensation
   50.     False or misleading information
   51.     Obstruction of authorised auditor
   52.     Impersonation of authorised auditor
   53.     Confidentiality and related matters
   54.     Report on audit
   55.     Protection from liability
   56.     Audit fees
   56A.    Basic rates of fees
   57.     Act does not limit other powers of auditor-general

           Division 3 - Reports to the Legislative Assembly

   58.     Reports on auditing standards
   59.     Annual report on consolidated fund accounts
   60.     Annual reports on audits of public sector entities
   61.     Reports on audits requested by the Legislative Assembly
   61A.    Reports on audit of matters
   62.     Interim, supplementary and combined reports
   63.     Other reports
   64.     Comments on proposed audit reports
   65.     Proposed reports to remain confidential
   66.     Procedure for reporting certain sensitive information
   67.     Tabling of reports

   PART 4 - MONITORING AND OVERSIGHT

           Division 1 - Role of parliamentary committee

   67A.    Functions of parliamentary committee

           Division 2 - Strategic review of audit office

   68.     Conduct of strategic review of audit office
   69.     Powers of strategic review
   70.     Report of strategic review

           Division 3 - Independent audit of audit office

   71.     Audit of audit office
   72.     Conduct of independent audit

   PART 5 - GENERAL PROVISIONS

   72A.    Sharing information with Treasurer and Queensland Treasury
   73.     Regulation-making power

   PART 6 - TRANSITIONAL PROVISIONS

           Division 1 - Provisions for Act No. 8 of 2009

   74.     Definitions for div 1
   75.     Person holding appointment to conduct audit of audit office
   76.     Auditor-general continues to hold office
   77.     Deputy auditor-general continues to hold office
   78.     Delegations continue
   79.     Rulings under Public Service Act 2008
   80.     Requests for reviews under Public Service Act 2008
   81.     Strategic review of audit office under the repealed Act
   82.     References to documents under the repealed Act
   83.     Appointment of contract auditors
   84.     Reports on auditing standards to continue
   85.     Continuation of audit reviews

           Division 2 - Provision for Integrity Reform (Miscellaneous Amendments) Act 2010

   86.     Declarations of interests by auditor-general and deputy auditor-general

           Division 3 - Transitional provisions for the Parliamentary Service and Other Acts Amendment Act 2011

   87.     First strategic audit plan to be prepared
   88.     Existing audits of performance management systems
   89.     Duration of appointment of auditor-general not affected

           Division 4 - Transitional provisions for the Integrity and Other Legislation Amendment Act 2022

              Subdivision 1 - Provisions about office of auditor-general

   90.     Definitions for subdivision
   91.     Existing appointment unaffected
   92.     Oath of office

              Subdivision 2 - Provision about audits

   93.     Existing audits

              Subdivision 3 - Provisions about employment arrangements

   94.     Definitions for subdivision
   95.     Change of employment
   96.     Right of return to public service
           SCHEDULE - Dictionary