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

26   Sections 15, 16 and 17

Repeal the sections, substitute:

17 Performance audits of Commonwealth entities, Commonwealth companies and subsidiaries

(1) The Auditor-General may at any time conduct a performance audit of:

(a) a Commonwealth entity; or

(b) a Commonwealth company; or

(c) a subsidiary of a corporate Commonwealth entity or a Commonwealth company.

(2) However, the Auditor-General may only conduct such an audit on request by the Joint Committee of Public Accounts and Audit if the audit is of:

(a) a corporate Commonwealth entity that is a GBE, or of any of its subsidiaries; or

(b) a wholly-owned Commonwealth company that is a GBE, or any of its subsidiaries.

(3) Nothing prevents the Auditor-General from asking the Joint Committee of Public Accounts and Audit to make a particular request under subsection (2).

(4) As soon as practicable after completing the report on an audit under this section, the Auditor-General must:

(a) cause a copy of the report to be tabled in each House of the Parliament; and

(b) give a copy of the report to the responsible Minister; and

(c) give a copy of the report:

(i) if the audit is of a Commonwealth entity - to an official who is, or is a member of, the accountable authority of the entity; or

(ii) if the audit is of a Commonwealth company - to a director of the company; or

(iii) if the audit is of a subsidiary of a corporate Commonwealth entity or Commonwealth company - to a person who is, or is a member of, the governing body of the subsidiary; and

(d) to the extent that the report relates to the operations of a Commonwealth partner - give a copy of the report to a person who is, or is a member of, the governing body of the Commonwealth partner.

(5) The Auditor-General may give a copy of, or an extract from, the report to any person (including a Minister) who, or any body that, in the Auditor-General’s opinion, has a special interest in the report or the content of the extract.

(6) For the purposes of this section, a Commonwealth entity is taken not to include any persons who are:

(a) employed or engaged under the Members of Parliament (Staff) Act 1984; and

(b) prescribed by an Act or rules made for the purposes of the definition of Department of State or Parliamentary Department in section 8 of the Public Governance, Performance and Accountability Act 2013 in relation to the entity.