Auditor General Act 2006 (WA)

Western Australia Auditor General Act 2006 Western Australia Auditor General Act 2006 Contents Part 1 — Preliminary 1. Short title 2 2. Commencement 2 3. Purpose 2 4. Terms used in this Act 2 5. Functions under other written laws 4 Part 2 — The Auditor General and Deputy Auditor General 6. Auditor General 5 7. Status and independence of Auditor General 5 8. Auditor General to have regard to audit priorities of Parliament 6 9. Application of Public Sector Management Act 1994 limited 6 10. Deputy Auditor General 6 11. General provisions as to Auditor General 7 Part 3 — Auditing and other functions of Auditor General Division 1 — Functions as to the State, agencies, subsidiary bodies and related entities 12. Audit of the Public Ledger 8 13. Audit and opinion on Annual Report on State Finances 8 14. Audits of accounts of agencies 8 15. Audits and opinions on financial statements and related information as to agencies 9 16. Audits of accounts of certain subsidiary bodies 10 17. Audits of accounts of related entities 11 18. Examinations and investigations 12 19. Audits at the request of the Treasurer 12 20. Audits at the request of committees of Parliament 13 21. Audit fees 13 Division 2 — Other audits, services and functions 22. Audits and other services by arrangement 13 23. Provision of advice or information 14 Division 3 — Reporting to Parliament 24. Reports on performance of functions generally 14 25. Report on an examination or investigation 15 26. Reports transmitted to Clerks 16 Part 4 — Powers and duties of Auditor General Division 1 — Powers and duties generally 27. Powers 17 28. Duties of Auditor General as to audits 17 29. Auditor General may appoint person to audit 17 30. Power to obtain opinion 17 31. Delegation by Auditor General 18 32. Powers and duties under other written laws 18 Division 2 — Information gathering powers 33. Auditor General may authorise people to perform functions 19 34. Power to obtain information 19 35. Access to accounts, information, money and property 20 36. Duty to give information overrides other duties and rights 21 37. Powers extend to confidential information 22 Part 5 — Independent auditing of the OAG 38. Appointment of independent auditor for the OAG 23 39. Audits of accounts of the OAG 23 40. Audits and opinions on financial statements and related information as to the OAG 23 41. Duties of independent auditor as to audits 24 42. Audit fees for independent auditor 24 Part 6 — Miscellaneous 43. Joint Standing Committee on Audit 25 44. Recommendations by the Joint Standing Committee on Audit 25 45. Protection from liability 25 46. Information confidential 26 47. Regulations 27 48. Review of Act 27 Part 7 — Transitional and saving 49. Incumbent Auditor General remains in office 30 50. Savings of appointments of persons to audit 30 Schedule 1 — General provisions as to Auditor General 1. Appointment of Auditor General 31 2. Remuneration 31 3. Other employment 32 4. Leave and other conditions of service 32 5. Rights of officers preserved 32 6. Resignation of Auditor General 33 7. Removal and suspension from office 33 8. Acting Auditor General 34 9. Deputy Auditor General, or acting Deputy Auditor General, may act as Auditor General 35 Schedule 2 — Form of declaration Notes Compilation table 38 Uncommenced provisions table 38 Defined terms Western Australia Auditor General Act 2006 An Act to provide for the appointment of an Auditor General, to set out the Auditor General's functions, and for related purposes.