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AUDIT AMENDMENT BILL 2010
NOTES ON CLAUSES
PART 1 PRELIMINARY
Clause 1. Short title
Identifies the short title of the Bill.
Clause 2. Commencement
Provides that the Act commences on a day to be proclaimed.
Clause 3. Principal Act
Identifies the Audit Act 2008 as the Principal Act.
Clause 4. Section 30 amended (Report on examination or investigation)
4(a) Makes the existing clause 30(1) subject to a new clause 30A. Clause
30A is a new clause which provides that there are certain types of
information that the Auditor-General, acting in the public interest, must
not disclose.
Clause 30(1) provides that the Auditor-General may prepare and sign
a report on an examination or investigation under clause 23 and may,
subject to clause 30A, submit the report to both Houses of Parliament
or to the Public Accounts Committee.
(Refer to clause note for clause 30A)
4(b) Makes the existing clause 30(2) subject to a new clause 30A. Clause
30A is a new clause which provides that there are certain types of
information that the Auditor-General, acting in the public interest, must
not disclose.
Clause 30(2) provides that, prior to signing a report under clause 30(1),
the Auditor-General is required to give a summary of findings, subject
to clause 30A, to the Treasurer, accountable authority or related entity
of a State entity, and to any other person who has a special interest in
the report.
(Refer to clause note for clause 30A)
4(c) Replaces the existing clause 30(4) with new clauses 30(4), 30(5),
30(6) and 30(7).
Clause 30(4) provides that, where either House of Parliament is not
sitting, the Auditor-General may, subject to clause 30A, give a copy of
a report signed under clause 30(1) to the Clerk of the House of
Assembly and the Clerk of the Legislative Council.
Clause 30(5) provides that a report given to the Clerks under
clause 30(4) is taken to have been laid before the House of Assembly
and the Legislative Council when it is given to the Clerks.
Clause 30(6) provides that any report that the Auditor-General has
given to the Clerks is treated as if the report had been published under
the authority of Parliament.
Clause 30(7) provides that the Clerk of each House must cause the
report to be laid before that House on the next sitting day of the House.
Clause 5. Section 30A inserted (Certain sensitive information not to be
disclosed)
Provides that a new clause 30A is to be inserted after section 30 of the
Principal Act.
Clause 30A
Clause 30A(1) provides that where the Auditor-General considers it
against the public interest to disclose information of the type described
in clauses 30A(1)(a) to (g) then he/she must not disclose that
information.
Clauses 30A(1)(a) to (g) describe the types of information that are
against the public interest and which the Auditor-General must not
disclose.
Clause 30(2) provides that the Auditor-General cannot be required to
disclose any information prohibited by clause 30A(1).
Clause 30A(3) provides that, where the Auditor-General does not
disclose information in a report because of clause 30A(1), the report
must state the reason/s under clause 30A(1) why the information
cannot be disclosed.
Clause 30A(4) provides that the Auditor-General may prepare a report,
that includes the omitted sensitive information, which the
Auditor-General may give to the Treasurer and the Public Accounts
Committee.
Clause 6 Section 45 amended (Protection from liability)
A new clause 45(3) is inserted after clause 45(2).
Clause 45(3) makes it clear that the protection from liability that is
provided by clause 45(1) will apply to the Auditor-General, or to any
person acting with the authority of the Auditor-General, irrespective of
whether they are acting in accordance with a requirement of the Act or
in accordance with a discretionary authority provided by the Act.
Clause 7 Provides that the Act is repealed on the 90th day from its
commencement.