Australian Capital Territory Current Acts

AUDITOR-GENERAL ACT 1996

TABLE OF PROVISIONS

           Long Title

   PART 1--PRELIMINARY

           Division 1.1--Preliminary

   1.      Name of Act  
   2.      Dictionary  
   3A.     Notes  
   3B.     Offences against Act—application of Criminal Code etc  

           Division 1.2--Important concepts

   5.      Controlling interests  

   PART 2--THE AUDITOR-GENERAL

           Division 2.1--Establishment and independence of auditor-general

   6.      Auditor-general  
   6A.     Officer of the Legislative Assembly  
   7.      Auditor-general—independence  
   7A.     Reports for Annual Reports (Government Agencies) Act 2004  

           Division 2.2--Appointment of auditor-general

   8.      Appointment  
   8AA.    Term of appointment  
   8A.     Acting auditor-general  

           Division 2.3--Other provisions applying to auditor-general

   8B.     Oath or affirmation of office  
   8C.     Disclosure of interests  
   8D.     Auditor-general must not do other work etc  
   9.      Resignation  
   9A.     Retirement  
   9B.     Suspension—generally  
   9BA.    Suspension—relevant Assembly committee notice and meetings  
   9BB.    Suspension—ending suspension  
   9BC.    Ending of appointment  
   9BD.    Leave of absence  

           Division 2.4--Office of the auditor-general

   9C.     Auditor-general's staff  
   9D.     Contractors  
   9DA.    Staff not subject to direction from others  
   9E.     Other arrangements for staff and facilities  
   9F.     Delegation  

   PART 3--FUNCTIONS AND POWERS

           Division 3.1--Application—pt 3

   9G.     Application—Office of the Legislative Assembly—pt 3  

           Division 3.2--Functions

   10.     Functions  
   10A.    Auditor under the Corporations Act  
   10B.    Auditor-general may conduct audit of multiple entities  
   10C.    Auditor-general may conduct joint or collaborative audit  

           Division 3.3--Financial audits

   11.     Special financial audits  
   11A.    Audit fees  

           Division 3.4--Performance audits

   11B.    Meaning of performance audit  
   12.     Performance audits—Territory  
   13.     Annual performance audit program  

           Division 3.5--Audit of non-public sector entities

   13A.    Meaning of public sector entity  
   13B.    Meaning of non-public sector entity  
   13C.    Minister or relevant Assembly committee may request audit of non-public sector  
   13D.    Non-public sector entity audits—initiated by auditor-general  

           Division 3.6--Power to obtain information

   14.     Power to obtain information etc  
   14A.    Power to administer oath or affirmation  
   14B.    Failure to comply with notice under s 14 (1)  
   14C.    Attendance before auditor-general—offences  
   14D.    Privileges against self-incrimination and exposure to civil penalty  
   15.     Access to premises and things—Territory  
   15A.    Failure to comply with requirement—offence  

           Division 3.7--Reports for Legislative Assembly

   17.     Reports for Legislative Assembly  
   18.     Comments on proposed reports  
   19.     Reporting sensitive information  
   20.     Reporting Executive deliberations and decisions  
   21.     Ministerial response to report for Legislative Assembly  

   PART 5--REVIEW OF AUDITOR-GENERAL

           Division 5.1--Strategic review of auditor-general

   23.     Meaning of strategic review—div 5.1  
   24.     Strategic review to be carried out in each Assembly term  
   25.     Strategic reviewer  
   26.     Strategic review to be conducted as requested  
   27.     Powers and obligations of strategic reviewer  
   28.     Comments on proposed strategic review report  
   29.     Strategic review report  

           Division 5.2--Independent financial audit of auditor-general

   30.     Meaning of independent financial audit—div 5.2  
   31.     Independent auditor  
   32.     Independent financial audits  
   33.     Powers and obligations of independent auditor  

   PART 5A--PROTECTED INFORMATION

   34.     Meaning of protected information—pt 5A  
   35.     Directions about protected information  
   36.     Offences—use or divulge protected information  
   36A.    Minister may direct disclosure of protected information  

   PART 6--MISCELLANEOUS

   37.     Protection of auditor-general etc from liability  
   37A.    Reports to be given to Speaker  
   37B.    Assistance for Speaker  
   38.     Regulation-making power  
           DICTIONARY
           ENDNOTES