Public Governance, Performance and Accountability (Consequential and Transitional Provisions) Act 2014 (62 of 2014)

Schedule 4   Auditor-General Act 1997 and related amendments

Part 1   Amendments

Auditor-General Act 1997

25   After Division 1 of Part 4

Insert:

Division 1A - Annual performance statement audits

15 Commonwealth entities

The Auditor-General’s functions include auditing annual performance statements of Commonwealth entities in accordance with the Public Governance, Performance and Accountability Act 2013.

16 Audit fees for annual performance statement audits

(1) A corporate Commonwealth entity whose annual performance statements are audited as mentioned in section 15 is liable to pay audit fees for the audit, based on a scale of fees determined by the Auditor-General.

(2) Fees are payable within 30 days after issue of a payment claim. Payment claims for instalments may be issued before the audit is completed.

(3) Unpaid fees:

(a) are a debt due to the Commonwealth; and

(b) may be recovered by the Auditor-General, on behalf of the Commonwealth, by action in a court of competent jurisdiction.

(4) In the annual report prepared by the Auditor-General and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period, the Auditor-General must include details of the basis on which the Auditor-General determined the audit fees that applied during the period.