Auditor-General Act 1997 (Cth)

Auditor‑General Act 1997

No. 151, 1997

Compilation No. 18

Compilation date: 17 October 2023

Includes amendments up to: Act No. 71, 2023

Registered: 25 October 2023

About this compilation

This compilation

This is a compilation of the Auditor-General Act 1997 that shows the text of the law as amended and in force on 17 October 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Readers Guide This Guide aims to give you a general overview of the matters covered by this Act. It also gives you some information about the way this Act is organised. Overview of this Act This Act establishes an office of Auditor‑General for the Commonwealth and sets out the Auditor‑General's functions. This Act also establishes the Australian National Audit Office and provides for the appointment of an Independent Auditor to audit the Office. Summary of this Act Part 1 Preliminary: This Part deals with the commencement of this Act, its application to things outside Australia and its application to the Crown. Part 2 Interpretation: This Part contains definitions of terms that are frequently used throughout this Act. Part 3 The Auditor‑General: This Part establishes the office of Auditor‑General. Schedule 1 deals with administrative matters relating to the office of Auditor‑General, such as the Auditor‑General's appointment, conditions, resignation and removal. Part 4 Main functions and powers of the Auditor‑General: This Part set out the functions and powers of the Auditor‑General. Part 5 Information‑gathering powers and secrecy: This Part gives the Auditor‑General various powers to gather information. It also places restrictions on the disclosure or publication of information. Part 6 The Australian National Audit Office: This Part establishes the Australian National Audit Office. Part 7 Audit of the Australian National Audit Office: This Part establishes an office of Independent Auditor. The functions of the Independent Auditor are to audit the financial statements of the Australian National Audit Office and to carry out performance audits of the Office. Schedule 2 deals with administrative matters relating to the office of Independent Auditor, such as the Independent Auditor's appointment, conditions, resignation and removal. Part 8 Miscellaneous: This Part deals with miscellaneous matters such as a Commonwealth indemnity for people carrying out Auditor‑General functions. Contents 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 1 Appointment of Auditor‑General 2 Minister must refer recommendation for appointment of Auditor‑General to the Joint Committee of Public Accounts and Audit 3 Remuneration of Auditor‑General 4 Recreation leave etc. 5 Resignation 6 Removal from office etc. 7 Acting appointment Schedule 2—Appointment, conditions of appointment etc. for Independent Auditor 1 Appointment of Independent Auditor 2 Minister must refer recommendation for appointment of Independent Auditor to the Joint Committee of Public Accounts and Audit 3 Remuneration of Independent Auditor 4 Resignation 5 Removal from office etc. 6 Acting appointment Endnotes Endnote 1—About the endnotes Endnote 2—Abbreviation key Endnote 3—Legislation history Endnote 4—Amendment history An Act to provide for the appointment of an Auditor‑General, to set out the functions of the Auditor‑General, and for related purposes