Division 1Division 1 The Auditor-General
(1) There is to be an Auditor-General for the State.(2) The Auditor-General has the functions conferred or imposed on the Auditor-General by law.(3) The Auditor-General’s functions include the following:(a) to audit the consolidated financial statements, the general government sector financial statements and any other financial reports that the Auditor-General is required or authorised to audit by law,(b) to provide any particular audit or audit-related service to Parliament at the joint request of both Houses of Parliament,(c) to provide any particular audit or audit-related service to the Treasurer at the request of the Treasurer or to any other Minister at the request of that other Minister,(d) to report to Parliament as required or authorised by law,(e) to do anything that is incidental to the exercise of the Auditor-General’s functions.(4) The Auditor-General may exercise his or her functions in such manner as the Auditor-General thinks fit. However, the Auditor-General is required:(a) to have regard to recognised professional standards and practices, and(b) to comply with any relevant requirements imposed by law.(5) The Auditor-General may, in the exercise of his or her functions, have regard to whether there has been:(a) any wastage of public resources, or(b) any lack of probity or financial prudence in the management or application of public resources.(6) Nothing in this Act entitles the Auditor-General to question the merits of policy objectives of the Government, including:(a) any policy objective of the Government contained in a record of a policy decision of Cabinet, and(b) a policy direction of a Minister, and(c) a policy statement in any Budget Paper or other document evidencing a policy direction of the Cabinet or a Minister.(6A) Towards defraying the costs and expenses of any particular audit or audit-related service provided at the request of both Houses of Parliament or of a Minister under subsection (3), there is payable to the Auditor-General, out of funds available for the expenditure of Parliament or of the Minister (as the case requires), such amounts at such times as the Treasurer decides.(7) In this section, by law means by or under this or any other Act or law.
(1) The Auditor-General is to be appointed by the Governor for a term of 7 years and is not eligible for re-appointment, including re-appointment after the end of that term.(2) Part 1 of Schedule 1 has effect.
28A Veto of proposed appointment of Auditor-General
(1) A person is not to be appointed as Auditor-General until:(a) a proposal that the person be appointed has been referred to the Public Accounts Committee under section 57A, and(b) either the period that the Committee has under that section to veto the proposed appointment has ended without the Committee having vetoed the proposed appointment or the Committee notifies the Treasurer that it has decided not to veto the proposed appointment.(2) A person may be proposed for appointment on more than one occasion.
(1) The Auditor-General, on being appointed under this Act, shall, before exercising the powers or performing the duties conferred or imposed on the Auditor-General by this Act, make and subscribe, before one of the Judges of the Supreme Court, a declaration in the form of Part 2 of Schedule 1.(2) The declaration made and subscribed pursuant to subsection (1) shall be kept among the records of the Supreme Court.
(1) A Deputy Auditor-General may be appointed by the Governor to act in the office of the Auditor-General at any time while the Auditor-General is absent from office through illness or any other cause or while there is a vacancy in the office of the Auditor-General.(2) An appointment under subsection (1) may be made whether or not, at the time at which the appointment is made, the Auditor-General is absent from office as referred to in that subsection or there is a vacancy in the office of Auditor-General as so referred to.(3) Section 29 applies to and in respect of the Deputy Auditor-General in the same way as it applies to and in respect of the Auditor-General.(4) The Deputy Auditor-General, while acting as referred to in subsection (1), shall be deemed to be the Auditor-General and shall have and may exercise the functions of the Auditor-General.(5) No person shall be concerned to inquire whether or not any occasion has arisen requiring or authorising a person to act in the office of the Auditor-General, and all things done or omitted to be done by that person while so acting shall be as valid and effectual and shall have the same consequences as if they had been done or omitted to be done by the Auditor-General.
31 Auditor-General shall communicate with Treasurer
(1) The Auditor-General shall communicate with the Treasurer upon all matters arising under this Act or the prescribed requirements and which, in the opinion of the Auditor-General, are sufficiently significant to be brought to the Treasurer’s attention.(2) The Auditor-General shall transmit to the Treasurer the name of any person failing to comply with any of the provisions of this Act or the prescribed requirements.(3) Upon the name of a person being transmitted to the Treasurer under subsection (2) and until the failure of that person is made good to the satisfaction of the Auditor-General, the payment of any salary or money due or to become due to that person may, subject to and in accordance with the regulations, be withheld.
The Auditor-General may cause a search to be made in and any extracts to be taken from any book, document or record, in any public office, without paying any fee therefor.
33 Auditor-General may obtain opinion of law officer
The Auditor-General shall be entitled to lay before the Attorney General or Crown Solicitor a case in writing as to any question regarding the interpretation of this Act, the Constitution Act 1902, or any other Act, or the prescribed requirements concerning the functions of the Auditor-General and the Attorney General or Crown Solicitor, as the case may be, shall give a written opinion on the case.