Commonwealth Consolidated Acts

AUDITOR-GENERAL ACT 1997

TABLE OF PROVISIONS

           Long Title
           Preamble

   PART 1--PRELIMINARY

   1.      Short title  
   2.      Commencement  
   3.      This Act binds the Crown  
   3A.     Norfolk Island  
   4.      This Act extends to things outside Australia  

   PART 2--INTERPRETATION

   5.      Definitions  

   PART 3--THE--AUDITOR-GENERAL

   7.      Auditor - General  
   8.      Independence of the Auditor - General  
   9.      Appointment, conditions etc. for Auditor - General  
   10.     Auditor - General to have regard to audit priorities of Parliament etc.  

   PART 4--MAIN--FUNCTIONS AND POWERS OF THE AUDITOR-GENERAL

           Division 1--Annual financial statement audits

   11.     Annual financial statements of Commonwealth entities, Commonwealth companies and subsidiaries  
   12.     Annual consolidated financial statements  
   14.     Audit fees for annual financial statement audits  

           Division 1A--Annual performance statement audits

   15.     Commonwealth entities  
   16.     Audit fees for annual performance statement audits  

           Division 2--Performance audits

   17.     Performance audits of Commonwealth entities, Commonwealth companies and subsidiaries  
   18.     General performance audit  
   18A.    Audit of performance measures  
   18B.    Commonwealth partners  
   19.     Comments on proposed report  

           Division 2A--Assurance reviews

   19A.    Assurance reviews  

           Division 3--Audits etc. by arrangement

   20.     Audits etc. by arrangement  

           Division 4--Functions under other Acts

   21.     Acting as auditor under the Corporations Act  
   22.     Functions under other Acts  

           Division 5--Miscellaneous functions and powers

   23.     Provision of advice or information  
   23A.    Information sharing  
   24.     Auditing standards  
   25.     Extra reports to Parliament  
   26.     Extra reports to Ministers  
   27.     Contracting outsiders to assist with audits  
   28.     Annual report for the Australian National Audit Office  
   29.     Delegation by Auditor - General  

   PART 5--INFORMATION---GATHERING POWERS AND SECRECY

           Division 1--Information-gathering powers

   30.     Relationship of information - gathering powers with other laws  
   31.     Purpose for which information - gathering powers may be used  
   32.     Power of Auditor - General to obtain information  
   33.     Access to premises etc.  
   35.     Self - incrimination no excuse  

           Division 2--Confidentiality of information

   36.     Confidentiality of information  
   37.     Sensitive information not to be included in public reports  

   PART 6--THE--AUSTRALIAN NATIONAL AUDIT OFFICE

   38.     Establishment  
   39.     Function  
   40.     Staff  

   PART 7--AUDIT--OF THE AUSTRALIAN NATIONAL AUDIT OFFICE

           Division 1--The Independent Auditor

   41.     Independent Auditor  
   42.     Appointment, conditions etc. for Independent Auditor  
   43.     Independent Auditor to have regard to audit priorities of Parliament etc.  

           Division 2--Audit of the Australian National Audit Office

   44.     Audit of annual financial statements  
   45.     Performance audit  
   46.     Sensitive information not to be included in public reports  

           Division 3--Miscellaneous

   47.     Independent Auditor to have same access powers etc. as Auditor - General  
   48.     Confidentiality of information  
   49.     Indemnity  

   PART 8--MISCELLANEOUS

   50.     Guaranteed availability of parliamentary appropriations  
   51.     Auditor - General may approve expenditure  
   53.     Joint Committee of Public Accounts and Audit may request draft estimates for Audit Office  
   54.     Provision of information to the Minister or the Finance Minister  
   55.     Indemnity  
   56.     Modifications of Act for intelligence or security agency etc.  
   56A.    Constitutional safety net  
   57.     Regulations  
           SCHEDULE 1 Appointment, conditions of appointment etc. for Auditor-General
           SCHEDULE 2 Appointment, conditions of appointment etc. for Independent Auditor