Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014

A corporate Commonwealth entity whose annual performance statements are audited as mentioned in section 15 is liable to pay audit fees for the audit, based on a scale of fees determined by the Auditor‑General.

Fees are payable within 30 days after issue of a payment claim. Payment claims for instalments may be issued before the audit is completed.

Unpaid fees:

are a debt due to the Commonwealth; and

may be recovered by the Auditor‑General, on behalf of the Commonwealth, by action in a court of competent jurisdiction.

In the annual report prepared by the Auditor‑General and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period, the Auditor‑General must include details of the basis on which the Auditor‑General determined the audit fees that applied during the period.