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Auditor-General Act 1997
In force
Administered by
Department of the Prime Minister and Cabinet
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C2012C00697 C12
04 October 2012
-
30 June 2014
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Part 1—Preliminary
1 Short title [see Note 1]
2 Commencement [see Note 1]
3 This Act binds the Crown
4 This Act extends to things outside Australia
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Part 2—Interpretation
5 Definitions
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Part 3—The Auditor-General
7 Auditor-General
8 Independence of the Auditor-General
9 Appointment, conditions etc. for Auditor-General
10 Auditor-General to have regard to audit priorities of Parliament etc.
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Part 4—Main functions and powers of the Auditor-General
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Division 1—Statement audits
11 Agencies
12 Commonwealth authorities and subsidiaries
13 Commonwealth companies and subsidiaries
14 Audit fees for statement audits
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Division 2—Performance audits
15 Agencies
16 Commonwealth authorities and subsidiaries
17 Commonwealth companies and subsidiaries
18 General performance audit
18A Audit of performance indicators
18B Commonwealth partners
19 Comments on proposed report
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Division 2A—Assurance reviews
19A Assurance reviews
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Division 3—Audits etc. by arrangement
20 Audits etc. by arrangement
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Division 4—Functions under other Acts
21 Acting as auditor under the Corporations Act
22 Functions under other Acts
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Division 5—Miscellaneous functions and powers
23 Provision of advice or information
23A Information sharing
24 Auditing standards
25 Extra reports to Parliament
26 Extra reports to Ministers
27 Contracting outsiders to assist with audits
28 Annual report for the Australian National Audit Office
29 Delegation by Auditor-General
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Part 5—Information-gathering powers and secrecy
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Division 1—Information-gathering powers
30 Relationship of information-gathering powers with other laws
31 Purpose for which information-gathering powers may be used
32 Power of Auditor-General to obtain information
33 Access to premises etc.
35 Self-incrimination no excuse
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Division 2—Confidentiality of information
36 Confidentiality of information
37 Sensitive information not to be included in public reports
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Part 6—The Australian National Audit Office
38 Establishment
39 Function
40 Staff
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Part 7—Audit of the Australian National Audit Office
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Division 1—The Independent Auditor
41 Independent Auditor
42 Appointment, conditions etc. for Independent Auditor
43 Independent Auditor to have regard to audit priorities of Parliament etc.
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Division 2—Audit of the Australian National Audit Office
44 Audit of annual financial statements
45 Performance audit
46 Sensitive information not to be included in public reports
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Division 3—Miscellaneous
47 Independent Auditor to have same access powers etc. as Auditor-General
48 Confidentiality of information
49 Indemnity
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Part 8—Miscellaneous
50 Guaranteed availability of parliamentary appropriations
51 Auditor-General may approve expenditure
53 Joint Committee of Public Accounts and Audit may request draft estimates for Audit Office
54 Provision of information to the Finance Minister
55 Indemnity
56 Modifications of Act for intelligence or security agency etc.
56A Constitutional safety net
57 Regulations
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Schedule 1—Appointment, conditions of appointment etc. for Auditor-General
1 Appointment of Auditor-General
2 Minister must refer recommendation for appointment of Auditor-General to the Joint Committee of Public Accounts and Audit
3 Remuneration of Auditor-General
4 Recreation leave etc.
5 Resignation
6 Removal from office etc.
7 Acting appointment
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Schedule 2—Appointment, conditions of appointment etc. for Independent Auditor
1 Appointment of Independent Auditor
2 Minister must refer recommendation for appointment of Independent Auditor to the Joint Committee of Public Accounts and Audit
3 Remuneration of Independent Auditor
4 Resignation
5 Removal from office etc.
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6 Acting appointment
Notes to the STYLEREF ShortT \* MERGEFORMAT Auditor-General Act 1997