Federal Register of Legislation - Australian Government

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A Bill for an Act to amend the Auditor-General Act 1997, and for related purposes
For authoritative information on the progress of bills and on amendments proposed to them, please see the House of Representatives Votes and Proceedings, and the Journals of the Senate as available on the Parliament House website.
Registered 02 Mar 2011
Introduced HR 28 Feb 2011
Table of contents.

2010‑2011

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

Auditor‑General Amendment Bill 2011

 

No.      , 2011

 

(Mr Oakeshott)

 

 

 

A Bill for an Act to amend the Auditor‑General Act 1997, and for related purposes

  

  

  


Contents

Part 1—Preliminary                                                                                                             1

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Schedule(s)......................................................................................... 1

Schedule 1—Functions and powers of the Auditor‑General                      2

 

 


 

 

 

 

 

 

 

 

A Bill for an Act to amend the Auditor‑General Act 1997, and for related purposes

The Parliament of Australia enacts:

Part 1Preliminary

  

1  Short title

                   This Act may be cited as the Auditor‑General Amendment Act 2011.

2  Commencement

                   This Act commences on the day after it receives the Royal Assent.

3  Schedule(s)

                   Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

 

 

 


 

Schedule 1Functions and powers of the Auditor‑General

  

Auditor‑General Act 1997

1  Paragraphs 8(4)(a) and (b)

After “audit” (wherever occurring), insert “or assurance review”.

2  After Division 1 of Part 4

Insert:

Division 1AAudit of performance indicators

14A  Auditor‑General to audit performance indicators

(1) The Auditor‑General must, at least once each year, audit a sample of Agency performance indicators and the quality of reporting against those indicators.

(2) In selecting the sample of performance indicators to be audited the Auditor‑General must have regard to priorities of the Parliament determined by the Joint Committee of Public Accounts and Audit.

3  Subsection 16(1)

Omit “(other than a GBE)”.

4  Subsections 16(2) and (3)

Repeal the subsections.

5  Subsection 17(1)

Omit “(other than a GBE)”.

6  Subsections 17(2) and (3)

Repeal the subsections.

7  Subsection 18(4)

Omit “(other than GBEs)”, (wherever occurring).

8  After section 18

Insert:

18A  Parties to contracts and agreements

             (1)  This section applies if:

                     (a)  the Auditor‑General conducts a performance audit on an entity under this Division; and

                     (b)  a person (in this section called the contractor) is a party to a contract or agreement with the entity to:

                              (i)  provide goods or services to the entity; or

                             (ii)  provide goods or services to other persons on behalf of the entity.

             (2)  The Auditor‑General may audit the performance by the contractor of its obligations under the contract or agreement if the Auditor-General considers that the performance by the contractor is likely to be material to the findings of the audit.

.            (3)  The Auditor‑General must include the reasons for auditing the performance of the contractor in the report of the audit tabled in each House of the Parliament.

             (4)  If the contractor is an agency of a State, Territory or local government, or is a subsidiary of or controlled by such an agency, the Auditor‑General may audit the performance of the contractor only if requested to do so by the responsible Minister, the Finance Minister or the Joint Committee of Public Accounts and Audit.

             (5)  Nothing prevents the Auditor‑General from asking a responsible Minister, the Finance Minister or the Joint Committee of Public Accounts and Audit to make a particular request under subsection (4).

9  After Division 2 of Part 4

Insert:

Division 2AOther assurance reviews

19A  Assurance reviews other than audits

             (1)  The Auditor‑General may undertake assurance reviews other than audits of:

                             (a)  Agencies; or

                             (b)  Commonwealth authorities and their subsidiaries; or

                             (c)  Commonwealth companies and their subsidiaries.

[Note: such assurance reviews include those conducted by the Auditor‑General in accordance with the Standard on Assurance Engagements ASAE3000 “Assurance Engagements Other than Audits or Reviews of Historical Financial Information” issued by the Auditing and Assurance Standards Board. Such reviews can provide what is described in the Standard as “limited” assurance, rather than “reasonable” assurance of the type provided by a performance audit.]

             (2)  The Auditor‑General may determine arrangements for the conduct of assurance reviews other than audits, including arrangements for reporting to the Parliament.

             (3)  The powers under section 32 and 33 may be used for the purpose of a review under this section only if the review is identified as a priority of the Parliament for the purposes of this section by decision of either House of the Parliament or of the Joint Committee of Public Accounts and Audit.

10  Paragraph 21(1)(c)

Omit the paragraph, substitute:

                     (c)  a subsidiary of a Commonwealth company.

Note        The heading to section 24 is altered by inserting “and assurance” after “Auditing”.

11  Section 24

After “auditing “ insert “and assurance”.

12  Before paragraph 31(a)

Insert:

                    (aa)  an assurance review under section 19A that has not been identified as a priority of the Parliament under subsection 19A(3); or

13  After section 32, before section 33

Insert:

32A  Legal professional privilege

             (1)  To avoid doubt, the Auditor‑General’s powers under section 32 are not limited by a claim that information or a document is the subject of legal professional privilege.

             (2)  Information or a document does not cease to be the subject of legal professional privilege merely because it is produced in response to a direction under section 32.