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

The Auditor‑General may at any time conduct an audit of:

the appropriateness of the performance measures (however described) of:

a Commonwealth entity; or

a Commonwealth company; or

a subsidiary of a corporate Commonwealth entity or a Commonwealth company; and

reporting by the entity, company or subsidiary against those measures.

However, the Auditor‑General may only conduct such an audit on request by the Joint Committee of Public Accounts and Audit if the audit is of:

a corporate Commonwealth entity that is a GBE, or of any of its subsidiaries; or

a wholly‑owned Commonwealth company that is a GBE, or of any of its subsidiaries.

Nothing prevents the Auditor‑General from asking the Joint Committee of Public Accounts and Audit to make a particular request under subsection (2).

As soon as practicable after completing the report on an audit under this section, the Auditor‑General must:

cause a copy of the report to be tabled in each House of the Parliament; and

give a copy of the report to the responsible Minister; and

give a copy of the report:

if the audit is of a Commonwealth entity—to an official who is, or is a member of, the accountable authority of the entity; or

if the audit is of a Commonwealth company—to a director of the company; or

if the audit is of a subsidiary of a corporate Commonwealth entity or Commonwealth company—to a person who is, or is a member of, the governing body of the subsidiary.

Subsection (4) does not apply if the report is, or is to be, included in the annual report of the Commonwealth entity or Commonwealth company.

The Auditor‑General may give a copy of, or an extract from, the report to any person (including a Minister) who, or any body that, in the Auditor‑General’s opinion, has a special interest in the report or the content of the extract.

give a copy of the report to a person who is, or is a member of, the governing body of the Commonwealth partner.