Auditor-General Act 2009

This Act may be cited as the Auditor-General Act 2009.

This Act commences on a day to be fixed by proclamation.

The main objects of this Act are as follows—

to establish the position of the Queensland Auditor-General and the Queensland Audit Office;

to confer on the Queensland Auditor-General and the Queensland Audit Office the functions and powers necessary to carry out independent audits of the Queensland public sector and related entities;

to provide for the strategic review of the Queensland Audit Office;

to provide for the independent audit of the Queensland Audit Office.

The dictionary in the schedule defines particular words used in this Act.

An entity is a controlled entity if it is subject to the control of 1 or more of the following (the controlling entity)—

a department;

a local government;

a statutory body;

a GOC;

another entity subject to the control of 1 or more of the entities mentioned in paragraphs (a) to (d).

In this section—control means the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable the other entity to operate with it in pursuing the objectives of the controlling entity.

There is to be a Queensland Auditor-General.

The auditor-general is an officer of the Parliament.

Also, there is to be a Queensland Deputy Auditor-General.

An office called the Queensland Audit Office is established.

The office consists of the auditor-general, the deputy auditor-general and the staff of the audit office.

The auditor-general is to control the audit office.

The auditor-general is not subject to direction by any person about—

the way in which the auditor-general’s powers in relation to audit are to be exercised; or

the priority to be given to audit matters.

The audit office is an entity prescribed not to be a public sector entity for the Public Sector Act 2022, section 8(2)(s).

The audit office is an entity prescribed for the Public Sector Act 2022, section 25, definition prescribed entity, paragraph (c).

A regulation may—

apply particular provisions of the Public Sector Act 2022, including, for example, particular directives made under the Public Sector Act 2022, to the audit office, the auditor-general and employees; and

provide for the way in which the provisions mentioned in paragraph (a) are to apply, including, for example, that they apply with or without change.

Before recommending to the Governor in Council the making of a regulation under subsection (1), the Minister must consult with the auditor-general about the proposed regulation.

If a regulation is made under subsection (1)—

the Public Sector Act 2022 applies to the audit office, the auditor-general and employees only to the extent provided for under the regulation; and

the Public Sector Act 2022 applies in the way mentioned in paragraph (a) with necessary changes.

Also, a regulation may prescribe anything necessary or convenient to be prescribed—

to enable a regulation under subsection (1) to be made; or

to carry out or give effect to a regulation made under subsection (1); or

because of the making of a regulation under subsection (1), including, for example, the portability of employment rights and entitlements.

The auditor-general is to be appointed by the Governor in Council.

A person may be appointed as the auditor-general only if—

press advertisements have been placed nationally calling for applications from suitably qualified persons to be considered for appointment; and

the person has been selected for appointment in accordance with a process for selection approved by the parliamentary committee; and

the Minister has obtained the parliamentary committee’s approval for the appointment of the person as the auditor-general.

For subsection (2)(c), the parliamentary committee—

must decide to give or not give the approval within 20 business days after receiving the request for the approval from the Minister (the original period) or within the further period agreed under subsection (4); and

is taken to have approved the appointment of the person as the auditor-general if the committee does not notify the Minister of its decision under paragraph (a) within the period stated in that paragraph.

The Minister and chair of the parliamentary committee may, before the end of the original period, agree to extend the original period by a further period of not more than 20 business days.