Western Australian Current Acts

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AUDITOR GENERAL ACT 2006 - SECT 18

18 .         Examinations and investigations

        (1)         In this section —

        audited local subsidiary means a local subsidiary that has appointed the Auditor General as its auditor under section 16(2).

        (2)         The Auditor General may at any time carry out an examination or investigation for one or more of the following purposes —

            (a)         examining the accounting and financial management information systems of the Treasurer or an agency to determine their effectiveness in achieving or monitoring programme results;

            (b)         investigating any matter relating to the accounts of the Treasurer, an agency or an audited local subsidiary;

            (c)         investigating any matter relating to public money, other money or statutory authority money or to public property or other property;

            (d)         examining an agency’s compliance with legislative provisions, public sector policies or its own internal policies;

            (e)         examining the efficiency and effectiveness of an agency, a number of agencies, a part of an agency or an audited local subsidiary;

            (f)         examining the efficiency and effectiveness with which a related entity of an agency performs functions —

                  (i)         on behalf of the agency; or

                  (ii)         in partnership or jointly with the agency; or

                  (iii)         as the delegate or agent of the agency.



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