Commonwealth Numbered Acts
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AUDITOR-GENERAL ACT 1997
TABLE OF PROVISIONS
Long Title
1. 1 Short title
2. 2 Commencement
3. 3 This Act binds the Crown
4. 4 This Act extends to things outside Australia
5. 5 Definitions
6. 6 Offences
7. 7 Auditor-General
8. 8 Independence of the Auditor-General
9. 9 Appointment, conditions etc. for Auditor-General
10. 10 Auditor-General to have regard to audit priorities of Parliament etc.
11. 11 Agencies
12. 12 Commonwealth authorities and subsidiaries
13. 13 Commonwealth companies and subsidiaries
14. 14 Audit fees for statement audits
15. 15 Agencies
16. 16 Commonwealth authorities and subsidiaries
17. 17 Commonwealth companies and subsidiaries
18. 18 General performance audit
19. 19 Comments on proposed report
20. 20 Audits etc. by arrangement
21. 21 Acting as auditor under the Corporations Law
22. 22 Functions under other Acts
23. 23 Provision of advice or information
24. 24 Auditing standards
25. 25 Extra reports to Parliament
26. 26 Extra reports to Ministers
27. 27 Contracting outsiders to assist with audits
28. 28 Annual report for the Australian National Audit Office
29. 29 Delegation by Auditor-General
30. 30 Relationship of information-gathering powers with other laws
31. 31 Purpose for which information-gathering powers may be used
32. 32 Power of Auditor-General to obtain information
33. 33 Access to premises etc.
34. 34 False statements etc.
35. 35 Self-incrimination no excuse
36. 36 Confidentiality of information
37. 37 Sensitive information not to be included in public reports
38. 38 Establishment
39. 39 Function
40. 40 Staff
41. 41 Independent Auditor
42. 42 Appointment, conditions etc. for Independent Auditor
43. 43 Independent Auditor to have regard to audit priorities of Parliament etc.
44. 44 Audit of annual financial statements
45. 45 Performance audit
46. 46 Sensitive information not to be included in public reports
47. 47 Independent Auditor to have same access powers etc. as Auditor- General
48. 48 Confidentiality of information
49. 49 Indemnity
50. 50 Guaranteed availability of parliamentary appropriations
51. 51 Auditor-General may approve expenditure
52. 52 Agreements for "net appropriations"
53. 53 Joint Committee of Public Accounts and Audit may request draft estimates for Audit Office
54. 54 Provision of information to the Finance Minister
55. 55 Indemnity
56. 56 Modifications of Act for intelligence or security agency etc.
57. 57 Regulations
SCHEDULE 1
SCHEDULE 2
(Assented to 24 October 1997)
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