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Auditor-General Act 1997
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Department of the Prime Minister and Cabinet
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C2023C00356 (C18)
17 October 2023
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An Act to provide for the appointment of an Auditor General, to set out the functions of the Auditor General, and for related purposes Part 1—Preliminary
1 Short title
2 Commencement
3 This Act binds the Crown
3A Norfolk Island
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—Annual financial statement audits
11 Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries
12 Annual consolidated financial statements
14 Audit fees for annual financial statement audits
Division 1A—Annual performance statement audits
15 Commonwealth entities
16 Audit fees for annual performance statement audits
Division 2—Performance audits
17 Performance audits of Commonwealth entities, Commonwealth companies and subsidiaries
18 General performance audit
18A Audit of performance measures
18B Commonwealth partners
19 Comments on proposed report
Division 2A—Assurance reviews
19A Assurance reviews
Division 3—Audits etc. by arrangement
20 Audits etc. by arrangement
Division 4—Functions under other Acts
21 Acting as auditor under the Corporations Act
22 Functions under other Acts
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 Minister or 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.
6 Acting appointment
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history