PUBLIC FINANCE AND AUDIT (AUDITOR-GENERAL'S POWERS) AMENDMENT BILL 2002

Short title

1. (1) This Act may be cited as the Public Finance and Audit (Auditor-General's Powers) Amendment Act 2002.

(2) The Public Finance and Audit Act 1987 is referred to in this Act as "the principal Act".

Commencement

2. This Act will come into operation on a day to be fixed by proclamation.

Amendment of s. 24—Appointment of Auditor-General

3. Section 24 of the principal Act is amended—

(a)by inserting in subsection (2) "on a recommendation made by resolution of both Houses of Parliament" after "by the Governor";

(b)by inserting after subsection (2) the following subsection:

(2a) On a vacancy occurring in the office of Auditor-General, the matter of enquiring into and reporting on a suitable person for appointment to the vacant office is referred by force of this subsection to the Statutory Officers Committee established under the Parliamentary Committees Act 1991.;

(c)by striking out from subsection (6) "is not subject to the direction of any person" and substituting "is an independent statutory officer who is not subject to the direction of any person, body or authority".

Amendment of s. 31—Audit of public accounts, etc

4. Section 31 of the principal Act is amended by inserting in subsection (2) "and may consider and report on any other matter that is relevant to the proper management or use of public money or that should, in the opinion of the Auditor-General, be examined in the public interest" after "uses its resources".

Amendment of s. 32—Examination of publicly funded bodies and projects

5. Section 32 of the principal Act is amended—

(a)by striking out paragraphs (a) and (b) of subsection (1) and substituting the following paragraphs:

(a)examine the accounts of a publicly funded body and any matter associated with—

(i)the governance or financial management of the publicly funded body; or

(ii)the efficiency and economy of the publicly funded body in the conduct of its affairs; or

(iii)the operations or activities of the publicly funded body insofar as this may be relevant to the proper management or use of public money; or

(b)examine accounts relating to a publicly funded project and any matter associated with—

(i)the financial management of the project; or

(ii)the efficiency and cost-effectiveness of the project; or

(iii)any outcomes or activities arising from, or connected with, the management or use of public money; or

(c)examine any other matter relating or relevant to public finances or to the management or use of public resources.;

(b)by striking out from subsection (1a) "the body or project" and substituting "a body, project or activity";

(c)by inserting after subsection (1a) the following subsections:

(1b) The Auditor-General may undertake and conduct an examination in such manner as the Auditor-General thinks fit and, without limiting any other power, may set time limits and impose other requirements and, in the event of non-compliance with any such time limit or requirement, make any determination, draw any conclusion or take any other step as the Auditor-General thinks fit.

(1c) Any proceedings calling into question or challenging an act or omission of the Auditor-General in connection, or purported connection, with the performance or exercise of a function or power associated with an examination must be commenced within 14 days after the date of the act or omission.;

(d)by inserting in subsection (2) "and containing such material and addressing such other matters as the Auditor-General thinks fit" after "results of the examination".

Amendment of s. 33—Audit of other accounts

6. Section 33 of the principal Act is amended—

(a)by inserting in subsection (2) "and may consider and report on any other matter that is relevant to the proper management or use of public money or that should, in the opinion of the Auditor-General, be examined in the public interest" after "carries out those functions";

(b)by inserting in subsection (4) "and may consider and report on any other matter that is relevant to the proper management or use of public money or that should, in the opinion of the Auditor-General, be examined in the public interest" after "carries out those functions";

(c)by inserting in subsection (6) "and consider and report on any other matter that is relevant to the proper management or use of public money or that should, in the opinion of the Auditor-General, be examined in the public interest" after "conducts its affairs";

(d)by striking out subsection (7) and substituting the following subsection:

(7) The Auditor-General must act under subsection (6) if requested to do so by the Treasurer.

Amendment of s. 34—Powers of the Auditor-General to obtain information

7. Section 34 of the principal Act is amended—

(a)by inserting in subsection (1) "or report" after "make an examination";

(b)by striking out from subsection (1)(c) "the audit or examination" and substituting "performance of a function under this Act";

(c)by striking out from subsection (1)(d) "or examination" twice occurring and substituting, in each case, ", examination or other matter";

(d)by inserting in subsection (1)(e)(iii) "or other relevant body" after "public authority", twice occurring;

(e)by striking out from subsection (2)(f) "$5 000" and substituting "$10 000".

Amendment of s. 37—Recommendations relating to public authorities

8. Section 37 of the principal Act is amended by striking out from subsection (1) "a matter that has come to the attention of the Auditor-General in the course of an examination of the efficiency and economy with which a public authority uses its resources" and substituting "a matter concerning the way in which a public authority has used, or is using, its resources".

Repeal of s. 38

9. Section 38 of the principal Act is repealed.

Insertion of Division 7

10. The following Division is inserted immediately after section 39 of the principal Act:

DIVISION 7—RELATED MATTERS

Power to make related findings

39A. The Auditor-General may, in connection with an audit or examination under this Part—

(a)make findings as to the conduct of any person or body; and

(b)make findings of fact or law; and

(c)consider and report on any other matter that, in the opinion of the Auditor-General, is related or relevant to the audit or examination or that, in the opinion of the Auditor-General, should be considered and addressed in the public interest.

Publication of reports and other documents

39B. (1) When the President of the Legislative Council and the Speaker of the House of Assembly receive a report or other documents from the Auditor-General under this Part, the President and Speaker must—

(a)immediately cause the report or documents to be published; and

(b)lay them before their respective Houses at the earliest opportunity.

(2) If the President of the Legislative Council or the Speaker of the House of Assembly is absent at the time the Auditor-General delivers to Parliament a report or other document under this Part, the Clerk of the relevant House will receive the report or document on behalf of the President or Speaker (as the case may be) (and the report or document will then be taken to have been received by the President or the Speaker).

(3) If a report or other document is received by the President of the Legislative Council or the Speaker of the House of Assembly at a time when Parliament is not sitting, the report or document will be taken to have been published under subsection (1)(a) at the expiration of one clear day after the day of receipt of the report or document.

(4) A report or document will, when published under subsection (1)(a), be taken for the purposes of any other Act or law to be a report of the Parliament published under the authority of the Legislative Council and the House of Assembly.

By Authority: J. D. Ferguson, Government Printer, South Australia

South Australian Bills

PUBLIC FINANCE AND AUDIT (AUDITOR-GENERAL'S POWERS) AMENDMENT BILL 2002