Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Acts
In force
Text
Details
Authorises
Downloads
All versions
Interactions
Auditor-General Act 1997
In force
Administered by
Department of the Prime Minister and Cabinet
Superseded version
View latest version
Order print copy
Save this title to My Account
Set up an alert
C2004A05248
24 October 1997
-
04 December 1999
Legislation text
View document
Select value
Act
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Part 1—Preliminary
1 Short title
2 Commencement
3 This Act binds the Crown
4 This Act extends to things outside Australia
Collapse
Part 2—General provisions about definitions and offences
5 Definitions
6 Offences
Collapse
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.
Collapse
Part 4—Main functions and powers of the Auditor-General
Collapse
Division 1—Statement audits
11 Agencies
12 Commonwealth authorities and subsidiaries
13 Commonwealth companies and subsidiaries
14 Audit fees for statement audits
Collapse
Division 2—Performance audits
15 Agencies
16 Commonwealth authorities and subsidiaries
17 Commonwealth companies and subsidiaries
18 General performance audit
19 Comments on proposed report
Collapse
Division 3—Audits etc. by arrangement
20 Audits etc. by arrangement
Collapse
Division 4—Functions under other Acts
21 Acting as auditor under the Corporations Law
22 Functions under other Acts
Collapse
Division 5—Miscellaneous functions and powers
23 Provision of advice or information
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
Collapse
Part 5—Information-gathering powers and secrecy
Collapse
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.
34 False statements etc.
35 Self-incrimination no excuse
Collapse
Division 2—Confidentiality of information
36 Confidentiality of information
37 Sensitive information not to be included in public reports
Collapse
Part 6—The Australian National Audit Office
38 Establishment
39 Function
40 Staff
Collapse
Part 7—Audit of the Australian National Audit Office
Collapse
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.
Collapse
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
Collapse
Division 3—Miscellaneous
47 Independent Auditor to have same access powers etc. as Auditor-General
48 Confidentiality of information
49 Indemnity
Collapse
Part 8—Miscellaneous
50 Guaranteed availability of parliamentary appropriations
51 Auditor-General may approve expenditure
52 Agreements for “net appropriations”
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.
57 Regulations
Collapse
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
Collapse
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.
6 Acting appointment
