Queensland Legislation
Auditor-General Act 2009
An Act to provide for the Queensland Auditor-General and the Queensland Audit Office and the audit of the State's public finances and all public sector entities
Part 1 Preliminary
1 Short title This Act may be cited as the Auditor-General Act 2009.
2 Commencement This Act commences on a day to be fixed by proclamation.
3 Main objects of Act The main objects of this Act are as follows— (a) to establish the position of the Queensland Auditor-General and the Queensland Audit Office; (b) to confer on the Queensland Auditor-General and the Queensland Audit Office the functions and powers necessary to carry out independent audits of the Queensland public sector and related entities; (c) to provide for the strategic review of the Queensland Audit Office; (d) to provide for the independent audit of the Queensland Audit Office.
4 Dictionary The dictionary in the schedule defines particular words used in this Act.
5 What is a controlled entity (1) An entity is a controlled entity if it is subject to the control of 1 or more of the following (the controlling entity)— (a) a department; (b) a local government; (c) a statutory body; (d) a GOC; (e) another entity subject to the control of 1 or more of the entities mentioned in paragraphs (a) to (d). (2) In this section— control means the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable the other entity to operate with it in pursuing the objectives of the controlling entity.
Part 2 Queensland Auditor-General and Queensland Audit Office
Division 1 General
6 Auditor-general and audit office (1) There is to be a Queensland Auditor-General. (2) The auditor-general is an officer of the Parliament. (3) Also, there is to be a Queensland Deputy Auditor-General. (4) An office called the Queensland Audit Office is established. (5) The office consists of the auditor-general, the deputy auditor-general and the staff of the audit office.
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