1Short title
This is the Auditor General Act 2006.
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Bill homepageThis is the Auditor General Act 2006.
This Act comes into operation on the day on which the Financial Management Act 2006 comes into operation.
The purposes of this Act are —
to ensure that the State has an Auditor General with the necessary functions, immunities and independence; and
to provide for the independent external audit of the public sector and related entities.
In this Act, unless the contrary intention appears —
accounts means —
records, however compiled, recorded or stored, of transactions in respect of moneys or other property, expressed in monetary units, or in the case of property, expressed in monetary units or other units of measurement; and
books, documents, writings, monetary forms, abstracts, vouchers and other records of any kind from which records mentioned in paragraph (a) have been compiled;
audit includes to examine, investigate, inspect and review;
Auditing and Assurance Standards means standards made or formulated from time to time by the Auditing and Assurance Standards Board established by the Australian Securities and Investments Commission Act 2001 of the Commonwealth;
authorised person has the meaning given to that term in section 33;
Corporations Act means the Corporations Act 2001 of the Commonwealth;
Estimates and Financial Operations Committee means the Estimates and Financial Operations Committee of the Legislative Council or such other committee determined by the Legislative Council to be the responsible committee for the purposes of this Act;
independent auditor has the meaning given to that term in section 38(2);
Joint Standing Committee on Audit means the Joint Standing Committee on Audit or, if it is renamed, that committee as renamed;
OAG means the department of the Public Service known as the Office of the Auditor General;
Public Accounts Committee means the Public Accounts Committee of the Legislative Assembly or, if it is renamed, that committee as so renamed;
public service officer has the meaning given to that term in the Public Sector Management Act 1994 section 3(1);
related entity has the meaning given to that term in section 17(1).
If this Act uses a term that is used in the Financial Management Act 2006, the term has the same meaning in this Act as it has in that Act unless the contrary intention appears in this Act.
Without limiting subsection (2), in this Act —
accountable authority and agency have the meanings given to those terms in the Financial Management Act 2006 section 3;
subsidiary body, in relation to an agency, has the meaning given to that term in the Financial Management Act 2006 section 60(1).
A reference in this Act to the Auditor General’s functions includes a reference to functions given to the Auditor General under other written laws.
The provisions of this Act extend to audits that the Auditor General is authorised to carry out under other written laws.
There is to continue to be an office of Auditor General for Western Australia.
Whenever a vacancy occurs in the office of Auditor General, an appropriately qualified person is to be appointed to the office under Schedule 1 as soon as practicable.
The Auditor General is an independent officer of Parliament.
The functions of the Auditor General are as specified in this Act and other written laws and there are no implied functions arising from the Auditor General being an independent officer of Parliament.
The powers of Parliament to act in relation to the Auditor General are as specified in or applying under this Act and other written laws and there are no implied powers of Parliament arising from the Auditor General being an independent officer of Parliament.
In subsection (3) —
Parliament includes —
each House of Parliament; and
the members of each House of Parliament; and
the committees of each House of Parliament and joint committees of both Houses of Parliament.
The Auditor General is authorised and required to act independently in relation to the performance of the functions of the Auditor General and, subject to this Act and other written laws, has complete discretion in the performance of those functions.
In particular, the Auditor General is not subject to direction from anyone in relation to —
whether or not a particular audit is to be conducted; or
the way in which a particular audit is to be conducted; or
whether or not a particular report is to be made; or
what is to be included in a particular report; or
the priority to be given to any particular matter.
Despite section 7(6)(e), the Auditor General must have regard to the audit priorities of Parliament as determined by —
either House of Parliament; or
the Public Accounts Committee; or
the Estimates and Financial Operations Committee.
The office of Auditor General is not an office in the Public Service.
The Public Sector Management Act 1994 sections 21(1)(e), 22C, 22D, 22E, 24 and 32 do not apply to or in relation to the Auditor General.
The Public Sector Management Act 1994 Parts 3, 5 and 6 apply to and in relation to the Auditor General to the extent, and only to the extent, provided in section 4(6) of that Act.
[Section 9 amended: No. 39 of 2010 s. 72.]
In the OAG there is to be an office designated Deputy Auditor General.
The Deputy Auditor General is to perform such functions as the Auditor General directs.
Schedule 1 sets out provisions as to appointment, conditions of service, acting arrangements and other matters relating to the Auditor General.
The Auditor General is to audit the Public Ledger.
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