Australian Capital Territory Current Acts

AUDITOR-GENERAL ACT 1996 - SECT 13

    (1)     The auditor-general must, before the end of each financial year, prepare a program (an annual performance audit program ) for performance audits that the auditor-general intends to conduct in the next financial year under—

        (a)     section 12 (Performance audits—Territory); and

        (b)     section 13C (Minister or relevant Assembly committee may request audit of non-public sector entity); and

        (c)     section 13D (Non-public sector entity audits—initiated by auditor-general).

    (2)     In preparing an annual performance audit program, the auditor-general must consult—

        (a)     the relevant Assembly committee; and

        (b)     each member of the Legislative Assembly; and

        (c)     the head of service; and

        (d)     anyone else the auditor-general considers appropriate.

Note     The auditor-general has complete discretion in the exercise of his or her functions and is not subject to direction from anyone about whether a particular audit is to be carried out (see  s 7).

    (3)     The annual performance audit program must be published on the auditor-general's website.

Note     The auditor-general's website is accessible at www.audit.act.gov.au

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