Queensland Numbered Acts
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AUDITOR-GENERAL ACT 2009 NO. 8
TABLE OF PROVISIONS
Contents
Part 1--Preliminary
1. Short title
2. Commencement
3. Main objects of Act
4. Dictionary
5. What is a controlled entity
Part 2--Queensland Auditor-General and Queensland Audit Office
Division 1--General
6. Auditor-general and audit office
7. Control of audit office
8. Auditor-general not subject to direction
Division 2--Provisions relating to auditor-general
9. Appointment of auditor-general
10. Duration of appointment
11. Terms of appointment
12. Declaration of interests
13. Restriction on outside employment
14. Preservation of rights
15. Leave of absence
16. Resignation
17. Grounds for removal or suspension from office
18. Removal or suspension of auditor-general on address
19. Suspension of auditor-general when Legislative Assembly not sitting
20. Delegation of powers
21. Estimates
Division 3--Provisions relating to deputy auditor-general
22. Deputy auditor-general employed under Public Service Act
23. Duties of deputy auditor-general
24. Deputy auditor-general subject only to direction of auditor-general
25. Pecuniary interests declaration
Division 4--Staff of audit office
26. Staff employed under Public Service Act
27. Staff subject only to direction of auditor-general
Division 5--Other matters
28. Rulings under Public Service Act
29. Reviews under Public Service Act
Part 3--Audit of consolidated fund and public sector entities
Division 1--Scope of auditor-general's mandate
30. Auditor-general to audit consolidated fund and public sector entities unless exempted
31. Exemption of certain public sector entities from audit by auditor-general
32. Exemption of foreign-based controlled entities and other controlled entities from audit by auditor-general
33. Appropriate Minister or authority to give Treasurer and auditor-general information about public sector entities
34. Auditor-general to be appointed auditor of every company public sector entity
35. Audits at request of Legislative Assembly
36. By-arrangement audits
Division 2--Conduct of audits
37. Way in which audit is to be conducted
38. Audit of performance management systems
39. Audit of consolidated fund accounts
40. Audit of public sector entities
41. Audit of expenditure for ministerial offices
42. Audit of consolidated whole-of-government financial statements
43. Appointment of contract auditors
44. Identity cards for authorised auditors
45. Proof of authority as authorised auditor
46. Access to documents and property
47. Obtaining information
48. Obtaining evidence
49. Compensation
50. False or misleading information
51. Obstruction of authorised auditor
52. Impersonation of authorised auditor
53. Confidentiality and related matters
54. Report on audit
55. Protection from liability
56. Audit fees
57. Act does not limit other powers of auditor-general
Division 3--Reports to the Legislative Assembly
58. Reports on auditing standards
59. Annual report on consolidated fund accounts
60. Annual reports on audits of public sector entities
61. Reports on audits requested by the Legislative Assembly
62. Interim, supplementary and combined reports
63. Other reports
64. Comments on proposed audit reports
65. Proposed audit report to remain confidential
66. Procedure for reporting certain sensitive information
67. Tabling of reports
Part 4--Strategic review of the audit office
68. Conduct of strategic review of audit office
69. Powers of strategic review
70. Report of strategic review
Part 5--Independent audit of Queensland Audit Office
71. Audit of audit office
72. Conduct of independent audit
Part 6--General provisions
73. Regulation-making power
Part 7--Transitional provisions
74. Definitions for pt 7
75. Person holding appointment to conduct audit of audit office
76. Auditor-general continues to hold office
77. Deputy auditor-general continues to hold office
78. Delegations continue
79. Rulings under Public Service Act 2008
80. Requests for reviews under Public Service Act 2008
81. Strategic review of audit office under the repealed Act
82. References to documents under the repealed Act
83. Appointment of contract auditors
84. Reports on auditing standards to continue
85. Continuation of audit reviews
SCHEDULE -- DICTIONARY
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