Queensland Consolidated Acts

AUDITOR-GENERAL ACT 2009 - SECT 37A

37A Performance audit of public sector entities

(1) The auditor-general may conduct an audit (a
"performance audit" ) of all or any particular activities of a public sector entity.

(2) The performance audit may be conducted as a separate audit or as part of another audit, including an audit of another public sector entity under this section.

(3) The object of the performance audit includes—

(a) deciding whether the objectives of the public sector entity are being achieved economically, efficiently and effectively and in compliance with all relevant laws; and

(b) identifying any opportunities for the public sector entity to achieve its objectives more economically, efficiently and effectively.

(4) When conducting the performance audit, the auditor-general must have regard to the prescribed requirements that apply to the entity.

(5) The auditor-general must not question the merits of policy objectives of the State or a local government, including—

(a) a decision of Cabinet; and

(b) a direction of a Minister; and

(c) a policy statement in the budget papers of the State or a local government; and

(d) a document evidencing a policy decision of Cabinet or a Minister; and

(e) a document evidencing a policy decision of a local government.

(6) In this section—

"annual appropriation Act" see the Financial Accountability Act 2009 , section 6 .

"budget papers" means the budget papers of the State tabled in Parliament with an annual appropriation Act.