{"id":"audit-act-1995","name":"Audit Act 1995","slug":"audit-act-1995","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":29862,"registerId":"nt-audit-act-1995-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Audit Act 1995","content":"NORTHERN TERRITORY OF AUSTRALIA\nAUDIT ACT 1995\nAs in force at 10 August 2019\nTable of provisions\nPart 1 Preliminary matters\n1 Short title ......................................................................................... 1\n2 Commencement .............................................................................. 1\n3 Interpretation ................................................................................... 1\nPart 2 Auditor-General\n4 Appointment of Auditor-General ...................................................... 3\n4A Eligibility for appointment ................................................................. 3\n4B Term of appointment ....................................................................... 4\n4C Conditions of appointment ............................................................... 4\n5 Salary of Auditor-General ................................................................ 5\n6 Leave of absence of Auditor-General .............................................. 5\n7 Vacancy in office ............................................................................. 5\n7A Resignation...................................................................................... 6\n7B Suspension and termination of appointment.................................... 6\n8 Saving of rights under Public Sector Employment and\nManagement Act ............................................................................. 7\n10 Acting Auditor-General .................................................................... 7\n11 Oath before taking office ................................................................. 7\n12 Protection from liability .................................................................... 8\n12A Independence .................................................................................. 8\nPart 3 Audits\n13 Duties of Auditor-General ................................................................ 9\n14 Special audits .................................................................................. 9\n15 Audit of performance management systems ................................. 10\n16 Auditor-General's reports............................................................... 11\n17 Authorised auditors ........................................................................ 12\n18 Duties of authorised auditor ........................................................... 12\n19 Access to accounts to be afforded for audit purposes ................... 12\n20 Production of books, accounts etc. ................................................ 12\n21 Information and explanations to be afforded.................................. 12\n22 ADI officers to give access to accounts ......................................... 13\n23 Secrecy.......................................................................................... 13\nPart 4 Auditor-General's reports\n24 Reports to Legislative Assembly and supplementary reports ........ 14\n\nAudit Act 1995 ii\n25 Audit of Treasurer's Annual Financial Statement ........................... 15\nPart 5 Strategic review and audit of accounts of\nAuditor-General's Office\n26 Strategic review of Auditor-General's Office .................................. 15\n27 Audit of accounts of Auditor-General's Office, other Agency,\nTerritory controlled entity or other organisation ............................. 16\n28 Extension of function to audit accounts of organisation ................. 17\nPart 6 General matters\n29 Offences ........................................................................................ 17\n29A Regulations.................................................................................... 17\nPart 7 Transitional matters for Audit Amendment\nAct 2011\n30 Auditor-General may be reappointed for further period ................. 17\nPart 8 Transitional matters for Integrity and\nAccountability Legislation Amendment\nAct 2019\n31 Effect on Auditor-General in office ................................................. 18\nENDNOTES\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 10 August 2019\n____________________\nAUDIT ACT 1995\nAn Act to provide for the appointment, and powers and functions, of the\nAuditor-General and the audit of the accounts of the Territory, Agencies\nand Territory controlled entities, and for related purposes\nPart 1 Preliminary matters\n1 Short title\nThis Act may be cited as the Audit Act 1995.\n2 Commencement\nThis Act shall come into operation on the commencement of the\nFinancial Management Act 1995.\n3 Interpretation\n(1) In this Act:\nActing Auditor-General means a person appointed under\nsection 10.\naudit includes the inspection, investigation, examination or review\nof accounts and systems.\nAuditor-General means the person appointed under section 4 as\nthe Auditor-General.\nAuditor-General's Office means the Agency of that name\nspecified in Schedule 1 to the Public Sector Employment and\nManagement Act 1993.\nAustralian parliament means:\n(a) the Legislative Assembly; or\n(b) the Parliament of the Commonwealth or a State; or\n(c) the parliament or legislature of another Territory.\n\nPart 1 Preliminary matters\nAudit Act 1995 2\nauthorised auditor means a person authorised or appointed under\nsection 17 by the Auditor-General to perform an audit.\nby notice means by written notice.\ncompany means a company within the meaning of the\nCorporations Act 2001.\neligible person, see section 4A(1).\nexecutive officer, in relation to a Territory controlled entity that is a\ncompany, means a director or other person who is concerned with,\nor takes part in, the management of the company.\norganisation includes a body but does not include a Territory\ncontrolled entity.\nprescribed officer:\n(a) of an Agency – means the Accountable Officer of the Agency;\nor\n(b) of a Territory controlled entity that is a company – means an\nexecutive officer of the company; or\n(c) of a Territory controlled entity other than a company – means\na person who is concerned with, or takes part, in the\nmanagement of the entity.\nprescribed requirements means requirements prescribed by or\nunder this Act or the Financial Management Act 1995.\nTreasurer's Annual Financial Statement means the statement\nprepared annually by the Treasurer in accordance with section 9 of\nthe Financial Management Act 1995.\nTerritory controlled entity means either of the following entities if\nthe entity's receipts and expenditures are not kept as part of the\nPublic Account:\n(a) a company that is an entity controlled, within the meaning of\nthe Corporations Act 2001, by an Agency or otherwise by the\nTerritory;\n(b) an entity (other than a company or an entity established under\nan Act) controlled, within the meaning of the Australian\nAccounting Standards, by an Agency or otherwise by the\nTerritory.\n\nPart 2 Auditor-General\nAudit Act 1995 3\n(2) Where a word or expression used in this Act is not defined in this\nAct but is defined in and for the purposes of the Financial\nManagement Act 1995, then, unless the contrary intention appears,\nthat word or expression has the same meaning in this Act as it has\nin the Financial Management Act 1995.\nNote for subsection (2)\nWords and expressions used in this Act and defined in the Financial\nManagement Act 1995 include ”Accountable Officer\", \"accounts\" and \"Public\nAccount\". To understand this Act, the Financial Management Act 1995 needs to\nbe considered. For example, \"Agency\" and \"Government Business Division\" are\ndefined in the Financial Management Act 1995. Even though this Act does not\nuse the expression Government Business Division, a reference in this Act to an\nAgency may include part of an Agency including a Government Business\nDivision. Such a context might be under section 13(3)(a).\nPart 2 Auditor-General\n4 Appointment of Auditor-General\n(1) There is to be an Auditor-General.\n(2) The Administrator may appoint an eligible person to be the Auditor-\nGeneral.\n(3) The appointment may be made only after receiving a\nrecommendation of the Legislative Assembly.\n(4) The Minister must table a copy of the appointment in the Legislative\nAssembly within 6 sitting days after the appointment is made.\n4A Eligibility for appointment\n(1) A person is an eligible person for appointment as the Auditor-\nGeneral if:\n(a) the person has suitable qualifications or experience relating to\nthe Auditor-General's functions; and\n(b) the person is committed to the purposes of this Act and its\nunderlying principles; and\n(c) the person is not any of the following:\n(i) a judicial officer;\n(ii) a member of an Australian parliament;\n(iii) a member of a local government council or of an\nequivalent body in a State or another Territory;\n\nPart 2 Auditor-General\nAudit Act 1995 4\n(iv) a member of a political party;\n(v) a prescribed officer of a Territory controlled entity; and\n(d) the person does not have a recent political affiliation.\n(2) For subsection (1)(d), a person has a recent political affiliation if, at\nany time during the previous 5 years, the person:\n(a) was a member of the Legislative Assembly or a local\ngovernment council; or\n(b) was an office holder or elected representative of a political\nparty in the Territory or elsewhere in Australia; or\n(c) was a member of staff of a minister; or\n(d) made a reportable donation to a political party, or an\nassociated entity of a political party, in the Territory or\nelsewhere in Australia.\n(3) For subsection (2)(d), a person made a reportable donation if it was\nmade by the person or by a body corporate of which the person\nwas an office holder or majority shareholder at the time the\ndonation was made.\n(4) In this section:\nreportable donation means a gift or loan that is required to be\ndisclosed or reported under Part 10 of the Electoral Act 2004 or\nunder a similar law in force in the Commonwealth or in a State or\nanother Territory.\n4B Term of appointment\n(1) The appointment of a person as the Auditor-General is for a period\nof 5 years.\n(2) A person who is the Auditor-General may be reappointed, if still\neligible, for one further period of 5 years.\n4C Conditions of appointment\n(1) The Auditor-General holds office on the conditions, including\nconditions about remuneration, expenses and allowances,\ndetermined by the Administrator.\n\nPart 2 Auditor-General\nAudit Act 1995 5\n(2) The Auditor-General's conditions of office:\n(a) cannot provide any conditions (for example as to\nremuneration) that are contingent on the Auditor-General's\nperformance in office; and\n(b) cannot be varied during the Auditor-General's term in office.\n5 Salary of Auditor-General\nThe salary and any annual allowance, and such other allowances,\nas the Administrator determines under section 4C must be paid by\nthe Territory at such rate as the Administrator so determines, and\nthe appropriation for that purpose is hereby established or\nincreased to the extent necessary.\n6 Leave of absence of Auditor-General\nSubject to section 4C, the Minister may grant leave of absence to\nthe Auditor-General.\n7 Vacancy in office\n(1) The office of Auditor-General becomes vacant if:\n(a) the Auditor-General resigns under section 7A; or\n(b) the Auditor-General's appointment is terminated under\nsection 7B; or\n(c) the Auditor-General is found guilty of an offence, whether in\nthe Territory or elsewhere, for which the maximum penalty is\nimprisonment for a term of at least 12 months, with or without\na fine; or\n(d) the Auditor-General is sentenced to imprisonment for an\noffence, whether in the Territory or elsewhere and whether or\nnot the sentence is suspended; or\n(e) the Auditor-General becomes bankrupt, applies to take the\nbenefit of a law for the relief of bankrupt or insolvent debtors,\ncompounds with creditors or makes an assignment of\nremuneration for their benefit; or\n(f) the Auditor-General becomes a candidate for election as a\nmember of an Australian parliament or a local government\ncouncil; or\n(g) the Auditor-General is no longer an eligible person for\nappointment.\n\nPart 2 Auditor-General\nAudit Act 1995 6\n(2) A decision, an act or an omission of the Auditor-General is not\ninvalid only because of a defect in the appointment of the\nAuditor-General, including not being an eligible person for\nappointment.\n7A Resignation\nThe Auditor-General may resign office by written notice given to the\nAdministrator.\n7B Suspension and termination of appointment\n(1) The Administrator may suspend the Auditor-General from duty if:\n(a) the Auditor-General becomes physically or mentally incapable\nof satisfactorily performing official duties; or\n(b) the Auditor-General engages in corrupt conduct as defined in\nsection 10 of the Independent Commissioner Against\nCorruption Act 2017; or\n(c) the Auditor-General engages in paid employment outside the\nduties of office without the Minister's approval; or\n(d) the Auditor-General is absent from duty, without the approval\nof the Minister and without reasonable excuse, for\n28 consecutive days or for 42 days in any period of\n12 months.\n(2) The Minister must immediately give the Auditor-General a\nstatement of reasons for the suspension.\n(3) The Minister must table in the Legislative Assembly the statement\nand any written response by the Auditor-General within 6 sitting\ndays after the suspension.\n(4) If, within 6 sitting days after the statement is tabled, a resolution of\nthe Legislative Assembly is passed by a two-thirds majority of all of\nthe Assembly requiring the Administrator to terminate the Auditor-\nGeneral's appointment, the Administrator must terminate the\nAuditor-General's appointment.\n(5) The suspension of the Auditor-General is lifted if:\n(a) the Minister does not table the statement under\nsubsection (3); or\n(b) the Legislative Assembly does not pass a resolution in\naccordance with subsection (4).\n\nPart 2 Auditor-General\nAudit Act 1995 7\n(6) The Auditor-General is entitled to be paid remuneration and\nallowances during the period of suspension.\n8 Saving of rights under Public Sector Employment and\nManagement Act\nWhere a person employed in the Public Sector, within the meaning\nof the Public Sector Employment and Management Act 1993, is\nappointed to be the Auditor-General, he or she, while holding that\noffice, retains all rights and privileges accrued or accruing to him or\nher under the Public Sector Employment and Management\nAct 1993 as if the service as the Auditor-General were a\ncontinuation of service as an employee in the Public Sector, and\nthose rights and privileges continue to accrue during his or her\ntenure of office as the Auditor-General as if he or she had remained\nan employee in the Public Sector.\n10 Acting Auditor-General\n(1) The Administrator may appoint an eligible person for appointment\nas the Auditor-General to act as the Auditor-General:\n(a) during a vacancy in the office; or\n(b) during a period, or all periods, when the Auditor-General, or\nanother Acting Auditor-General, is unable, or unavailable, to\nperform official duties.\n(2) An appointment to act as the Auditor-General during a vacancy in\nthe office may only be for a period or periods not exceeding in\naggregate 6 months in any 12 month period.\n(3) If the office of Auditor-General is vacant for a period of 18 months,\nno further appointment to act as the Auditor-General during the\nvacancy can be made.\n(4) An Acting Auditor-General holds office on the conditions, including\nconditions about remuneration, expenses and allowances,\ndetermined by the Administrator.\n11 Oath before taking office\n(1) Before performing any functions as Auditor-General, the\nAuditor-General must take an oath that the Auditor-General will\nfaithfully, impartially and truly perform the functions of the\nAuditor-General according to law.\n(2) Before performing any functions as Acting Auditor-General, an\nActing Auditor-General must take an oath that the Acting\nAuditor-General will faithfully, impartially and truly perform the\n\nPart 2 Auditor-General\nAudit Act 1995 8\nfunctions for which the Acting Auditor-General is appointed,\naccording to law.\n(3) The oath must be administered:\n(a) for the Auditor-General – by the Administrator; or\n(b) for an Acting Auditor-General – by the Administrator or\nthe Minister.\n12 Protection from liability\nNo action or proceeding, civil or criminal, lies against the Auditor-\nGeneral for or in respect of an act or thing done or omitted to be\ndone in good faith by the Auditor-General in his or her capacity as\nAuditor-General.\n12A Independence\n(1) In performing or exercising the Auditor-General's functions or\npowers, the Auditor-General:\n(a) is not subject to the direction of any person; and\n(b) must act independently, impartially and in the public interest.\n(2) Without limiting subsection (1), the Auditor-General is not subject to\ndirection in relation to any of the following:\n(a) the type of audit to be performed;\n(b) how an audit is to be performed;\n(c) whether a report on an audit is to be made;\n(d) what is to be included, or not included, in a report;\n(e) the priority of matters to be considered.\n(3) This section is subject to:\n(a) a direction to carry out an audit under section 14 or 15(1A); or\n(b) a request to carry out an audit, or an arrangement for carrying\nout an audit, under section 28.\n\nPart 3 Audits\nAudit Act 1995 9\nPart 3 Audits\n13 Duties of Auditor-General\n(1) Subject to this Act, the Auditor-General must audit the Public\nAccount and other accounts (including the accounts of a Territory\ncontrolled entity) in such manner as he or she thinks fit having\nregard to the character and effectiveness of the internal control and\nrecognised professional standards and practices.\n(2) An audit under subsection (1) must be at times the Auditor-General\nthinks fit, but not less than once in each year unless the Auditor-\nGeneral dispenses with an audit under subsection (3).\n(3) The Auditor-General:\n(a) may dispense with the audit of the accounts of an Agency or\nTerritory controlled entity for a particular year; and\n(b) if there is a dispensation – must report that fact, and give a\nstatement of the reason for the dispensation, in a report under\nsection 24.\n(5) This Act does not prevent the conferral of other functions and\npowers on the Auditor-General by another Act.\n14 Special audits\n(1) The Minister may, either generally or in relation to a specific aspect,\nby notice, direct the Auditor-General to carry out an audit which the\nAuditor-General has power under this Act to carry out, in relation to\nan Agency specified in the notice, within the time specified in the\nnotice or within such further time as is reasonably necessary to\nenable the audit to be completed, and the Auditor-General must\ncarry out the audit accordingly.\n(2) As soon as practicable after carrying out an audit as required under\nsubsection (1), the Auditor-General must furnish to the Minister a\nreport on the audit.\n(3) The Minister must, within 6 sitting days of the Legislative Assembly\nafter receiving a report furnished to him or her under subsection (2),\ntable a copy of the report in the Legislative Assembly.\n\nPart 3 Audits\nAudit Act 1995 10\n15 Audit of performance management systems\n(1) The Auditor-General may conduct an audit of performance\nmanagement systems of any Agency or other organisation in\nrespect of the accounts of which the Auditor-General is required or\npermitted by a law of the Territory to conduct an audit.\n(1A) Despite subsection (1), the Auditor-General must conduct an audit\nof the performance management systems of an organisation to the\nextent necessary to investigate the use of public moneys paid by an\nAgency to the organisation if the Minister:\n(a) believes the payment is made for delivering projects, or\nundertaking significant service provision activities, that could\nbe delivered or undertaken by the Agency; and\n(b) directs the Auditor-General to audit the performance\nmanagement systems of the organisation to investigate the\nuse of the public moneys.\n(2) An audit under this section may be conducted as a separate audit\nor as part of another audit (including an audit of another Agency or\norganisation under this section).\n(3) The object of an audit conducted under this section includes\ndetermining whether the performance management systems of the\nAgency or organisation in respect of which the audit is being\nconducted enable the Agency or organisation to assess whether its\nobjectives are being achieved economically, efficiently and\neffectively.\n(4) In conducting an audit under this section, the Auditor-General must\nhave regard to the prescribed requirements, if any, relating to the\nestablishment and maintenance of performance management\nsystems that apply to the Agency or organisation.\n(5) In conducting an audit under this section, the Auditor-General may\nnot question the merits of policy objectives of the Government\nincluding:\n(a) a policy objective of the Government contained in a record of\na policy decision of Cabinet; and\n(b) a policy direction of a Minister; and\n(c) a policy statement in a budget paper or any other document\nevidencing a policy decision of Cabinet or a Minister.\n\nPart 3 Audits\nAudit Act 1995 11\n16 Auditor-General's reports\n(1) The Auditor-General may prepare a report on any audit performed\nby him or her or an authorised auditor.\n(2) If the audit is an audit of an Agency, the Auditor-General:\n(a) must give the report to the Accountable Officer; and\n(b) may give a copy of the report to the appropriate Minister, the\nTreasurer or both of them.\n(3) If the audit is an audit of a Territory controlled entity, the Auditor-\nGeneral:\n(a) must give the report to the Accountable Officer of the Agency\nthat, under the Administrative Arrangement Order, is allotted\nthe general and financial responsibility for the principal area of\ngovernment relevant to the Territory controlled entity; and\n(b) must give a copy of the report to a prescribed officer of the\nTerritory controlled entity; and\n(c) may give a copy of the report to either or both of the following:\n(i) the Minister who, under the Administrative Arrangement\nOrder, is responsible for the Agency mentioned in\nparagraph (a);\n(ii) the Treasurer.\n(4) If the audit is an audit of an organisation, the Auditor-General:\n(a) must give the report to the Accountable Officer of the Agency\nthat, under the Administrative Arrangement Order, is allotted\nthe general and financial responsibility for the principal area of\ngovernment relevant to the organisation (if any); and\n(b) must give a copy of the report to a person whom the Auditor-\nGeneral considers is concerned with, or takes part in, the\nmanagement of the organisation; and\n(c) may give a copy of the report to either or both of the following:\n(i) the Minister who, under the Administrative Arrangement\nOrder, is responsible for the Agency mentioned in\nparagraph (a);\n(ii) the Treasurer.\n\nPart 3 Audits\nAudit Act 1995 12\n(5) An Accountable Officer given a report or copy of a report under this\nsection must pay due attention to comments made by the Auditor-\nGeneral in the report.\n17 Authorised auditors\nThe Auditor-General may, in writing, appoint a person to be an\nauthorised auditor.\n18 Duties of authorised auditor\nThe Auditor-General may, in writing, direct an authorised auditor to\nperform an audit required by this Act or another law of the Territory\nto be performed by the Auditor-General and to report on the audit to\nhim or her, and an authorised auditor to whom such a direction is\ngiven must comply with the direction.\n19 Access to accounts to be afforded for audit purposes\n(1) Without limiting the powers conferred by this Act, the Auditor-\nGeneral or an authorised auditor must, at all reasonable times,\nhave full and free access to all accounts and records required by\nthe prescribed requirements to be kept and to money of the\nTerritory or public property that is in the possession of any person\nand may make copies of or extracts from those accounts and\nrecords.\n(2) A person who has in the person's possession any accounts referred\nto in subsection (1), money of the Territory or public property must,\nat all reasonable times, on request by the Auditor-General or an\nauthorised auditor, produce to the Auditor-General or the\nauthorised auditor, as the case may be, such accounts, records,\nmoneys or property as are specified in the request.\n20 Production of books, accounts etc.\nThe Auditor-General may, by notice, require a person named in the\nnotice to appear personally before the Auditor-General at a time\nand place named in the notice and produce to him or her such\naccounts, books, documents or writings in the possession or under\nthe control of that person as appear to the Auditor-General to be\nnecessary for the purposes of an audit authorised or required by\nthis Act or any other law of the Territory to be made by the Auditor-\nGeneral.\n21 Information and explanations to be afforded\n(1) The Auditor-General or an authorised auditor may require the\nprescribed officer of, or a person employed in, an Agency or\nTerritory controlled entity to furnish to him or her such information,\n\nPart 3 Audits\nAudit Act 1995 13\nadvice or explanation as the Auditor-General or authorised auditor\nthinks necessary in relation to an audit, and a person so required\nmust furnish the information, advice or explanation required to be\nfurnished.\n(2) The Auditor-General or an authorised auditor may, at any time,\ncause a search to be made of and extracts taken from an account,\ndocument or record in the custody of an Agency or Territory\ncontrolled entity, without the payment of a fee for such search.\n22 ADI officers to give access to accounts\nThe Auditor-General or an authorised auditor may require the\nmanager or other officer of an ADI in which money of the Territory\nhas been deposited:\n(a) to permit the Auditor-General or auditor to make copies of or\nextracts from any of the ADI's accounts relating to the money\nin the custody of the ADI, including any account or record\nrelating to an entry in the accounts of the ADI; and\n(b) to provide to the Auditor-General or auditor certificates or\nother information that the Auditor-General or auditor requires.\n23 Secrecy\n(1) The operation of sections 19, 20, 21 and 22 is not limited by any\nprovision (including a provision relating to secrecy) contained in any\nother law of the Territory (whether made before or after the\ncommencement of this Act) except to the extent to which such other\nlaw expressly excludes the operation of this section.\n(2) Notwithstanding anything contained in any other law of the\nTerritory, and notwithstanding the making of an oath or declaration\nof secrecy, a person is not guilty of an offence nor does any civil\naction lie against the person by reason of anything done by the\nperson for the purposes of section 19, 20, 21 or 22.\n(3) The Auditor-General and every authorised auditor must preserve\nsecrecy with respect to all matters and things coming to their\nknowledge in the performance of their functions or the exercise of\ntheir powers under this Act and must not, except in the course of\ntheir duty, communicate to a person any such matter or thing.\n\nPart 4 Auditor-General's reports\nAudit Act 1995 14\nPart 4 Auditor-General's reports\n24 Reports to Legislative Assembly and supplementary reports\n(1) The Auditor-General must, not less than once in each year, prepare\nand submit a report to the Legislative Assembly on those matters\narising from the performance of his or her functions or the exercise\nof his or her powers that, in the Auditor-General's opinion, should\nbe reported to the Assembly.\n(2) In subsection (1), report includes a report or reports,\nsupplementary to a primary report, prepared and signed as soon as\npracticable after the preparation and submission of the primary\nreport.\n(3) The Auditor-General may at any time make a special report to the\nLegislative Assembly on any matter or thing arising out of an audit\nto which, in his or her opinion, attention should be drawn.\n(4) The Auditor-General must not make a report under this section\nunless:\n(a) the Auditor-General has:\n(i) not later than 10 working days before the report is made,\ngiven a copy of the report, or a summary of findings and\nproposed recommendations, to:\n(A) if the report relates to an Agency or Territory\ncontrolled entity – the prescribed officer of the\nAgency or Territory controlled entity; or\n(B) if the report relates to an organisation – a person\n(the manager) whom the Auditor-General\nconsiders is concerned with, or takes part in, the\nmanagement of the organisation; and\n(ii) in writing, asked the prescribed officer or the manager\nfor submissions or comments before a specified date,\nbeing not earlier than 7 days after the copy of the report\nis given to the prescribed officer or the manager; and\n(b) the Auditor-General has included in the report all submissions\nor comments received before the report is made from the\nprescribed officer or the manager or a summary, in an agreed\nform, of such submissions or comments.\n\nPart 5 Strategic review and audit of accounts of Auditor-General's Office\nAudit Act 1995 15\n25 Audit of Treasurer's Annual Financial Statement\nThe Auditor-General must, not later than 2 months after receiving\nthe Treasurer's Annual Financial Statement, audit the Statement\nand prepare and sign a report to the Treasurer on the audit.\nPart 5 Strategic review and audit of accounts of\nAuditor-General's Office\n26 Strategic review of Auditor-General's Office\n(1) Strategic reviews of the Auditor-General's Office must be conducted\nunder this section.\n(2) A review under this section must be conducted not less than once\nevery 3 years.\n(3) A review under this section must be undertaken by an appropriately\nqualified person appointed by the Administrator.\n(4) The terms of reference for a review under this section must be\ndetermined by the Administrator.\n(5) Before a person is appointed under this section to undertake a\nreview, the Minister must consult with the Public Accounts\nCommittee of the Legislative Assembly and the Auditor-General\nabout:\n(a) the appointment; and\n(b) the terms of reference for the review.\n(6) The remuneration and other terms and conditions of appointment of\na person appointed under this section to undertake a review must\nbe as determined by the Administrator.\n(7) For the purposes of conducting the review:\n(a) the person has all the powers that an authorised auditor has\nunder this Act; and\n(b) this Act applies to and in relation to the person and the review\nas if the person were an authorised auditor conducting an\naudit, and the review were an audit, under this Act.\n(8) Subject to subsection (9), on completing a review under this\nsection, the person must give a report on the review to the Minister\nand the Auditor-General.\n\nPart 5 Strategic review and audit of accounts of Auditor-General's Office\nAudit Act 1995 16\n(9) Section 24 applies to a report under subsection (8) as if the person\nwere the Auditor-General and the Auditor-General's Office were the\nagency to which the report relates and the matter was the subject of\na report under that section.\n(10) The Minister must table a copy of a report under subsection (8) in\nthe Legislative Assembly within 6 sitting days of the Assembly after\nit is received by the Minister.\n27 Audit of accounts of Auditor-General's Office, other Agency,\nTerritory controlled entity or other organisation\n(1) The Administrator may, from time to time, appoint an auditor, who is\nregistered under the Corporations Act 2001:\n(a) to audit the accounts of the Auditor-General's Office; or\n(b) to audit the accounts of an Agency, Territory controlled entity\nor other organisation in respect of which the Auditor-General\nhas declared he or she has a conflict of interest.\n(2) Every audit under subsection (1) must be performed not less than\nonce in a year.\n(3) An auditor appointed under subsection (1), in conducting an audit\nand preparing a report under this section, has the same powers and\nis subject to the same requirements as the Auditor-General when\nconducting an audit and preparing a report under this Act.\n(4) Subject to subsection (5), on completing an audit under this section,\nthe auditor must give a report of the audit to the Minister and the\nAuditor-General.\n(5) Where an auditor is appointed under subsection (1) to audit the\naccounts of the Auditor-General's Office, section 24 applies to a\nreport under subsection (4) as if the auditor were the Auditor-\nGeneral and the Auditor-General's Office were the Agency to which\nthe report relates.\n(6) The Minister must table a copy of a report referred to in\nsubsection (4) in the Legislative Assembly within 6 sitting days of\nthe Assembly after it is received by the Minister.\n\nPart 7 Transitional matters for Audit Amendment Act 2011\nAudit Act 1995 17\n28 Extension of function to audit accounts of organisation\n(1) The functions of the Auditor-General under this Act extend to the\ncarrying out, at his or her discretion, of an audit of the accounts of\nan organisation in which the Territory, an Agency or a Territory\ncontrolled entity has an interest:\n(a) where a Minister requests the Auditor-General to carry out the\naudit and arranges with the organisation for its accounts to be\nmade available for the purpose; or\n(b) in accordance with an arrangement made under\nsubsection (2).\n(2) The Auditor-General may, at the request of a Minister, make an\narrangement with an organisation, not being an Agency, in which\nthe Territory or an Agency has an interest for the carrying out by the\nAuditor-General of the audit of the accounts of the organisation and\nmay, with the consent of the Minister, vary or revoke such an\narrangement.\n(3) An arrangement under subsection (2) may include provision for the\npayment of a fee by the organisation to the Territory in respect of\nthe carrying out of the audit.\nPart 6 General matters\n29 Offences\nA person who contravenes a provision of this Act that applies to the\nperson is guilty of an offence.\nMaximum penalty: 8 penalty units.\n29A Regulations\nThe Administrator may make regulations under this Act.\nPart 7 Transitional matters for Audit Amendment\nAct 2011\n30 Auditor-General may be reappointed for further period\n(1) This section applies to the person who, immediately before the\ncommencement of this section, held office as the Auditor-General.\n\nPart 8 Transitional matters for Integrity and Accountability Legislation Amendment\nAct 2019\nAudit Act 1995 18\n(2) Subject to subsection (3), the person's appointment as Auditor-\nGeneral is not affected by the amendment of section 4 by the Audit\nAmendment Act 2011.\n(3) If the person held office as the Auditor-General because of an\nappointment under section 4(2) as in force immediately before\ncommencement, the person is eligible for a single reappointment as\nthe Auditor-General under section 4(3) for a further period not\nexceeding 3 years.\nPart 8 Transitional matters for Integrity and\nAccountability Legislation Amendment\nAct 2019\n31 Effect on Auditor-General in office\n(1) The office holder continues to hold the office of Auditor-General on\nthe same terms and conditions that applied to the office holder's\nappointment before the commencement.\n(2) After the commencement, this Act applies to the office holder for\nthe purposes of any reappointment as Auditor-General and the term\nof office that the office holder held before the commencement is to\nbe counted for section 4B(2).\n(3) In this section:\ncommencement means the commencement of section 5 of the\nIntegrity and Accountability Legislation Amendment Act 2019.\nofficer holder means the person who, immediately before the\ncommencement, held office as the Auditor-General.\n\nENDNOTES\nAudit Act 1995 19\nENDNOTES\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nAudit Act 1995 (Act No. 2, 1995)\nAssent date 21 March 1995\nCommenced 1 April 1995 (s 2, s 2 Financial Management Act 1995 (Act\nNo. 4, 1995) and Gaz S13, 31 March 1995)\nFinancial Institutions (Miscellaneous Amendments) Act 1997 (Act No. 23, 1997)\nAssent date 2 June 1997\nCommenced 2 June 1997\nCorporations Reform (Consequential Amendments NT) Act 2001 (Act No. 17, 2001)\nAssent date 29 June 2001\nCommenced 15 July 2001 (s 2, s 2 Corporations Act 2001 (Cth Act No. 50,\n2001) and Cth Gaz S285, 13 July 2001)\nStatute Law Revision (Financial Provisions) Act 2002 (Act No. 38, 2002)\nAssent date 13 September 2002\nCommenced 30 October 2002 (Gaz G43, 30 October 2002, p 3)\nFinancial Management Amendment Act 2009 (Act No. 15, 2009)\nAssent date 18 June 2009\nCommenced 18 June 2009\nPublic Information Act 2010 (Act No. 11, 2010)\nAssent date 20 May 2010\nCommenced 1 August 2010 (Gaz G29, 21 July 2010, p 8)\nAudit Amendment Act 2011 (Act No. 15, 2011)\nAssent date 20 May 2011\nCommenced 20 May 2011\n\nENDNOTES\nAudit Act 1995 20\nPenalties Amendment (Chief Minister's and Other Portfolios) Act 2011 (Act No. 27,\n2011)\nAssent date 31 August 2011\nCommenced 21 September 2011 (Gaz G38, 21 September 2011, p 5)\nIntegrity and Accountability Amendment Act 2019 (Act No. 23, 2019)\nAssent date 9 August 2019\nCommenced 10 August 2019 (s 2)\n3 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1, 3 and 8.\n4 LIST OF AMENDMENTS\nlt amd No. 15, 2011, s 3\npt 1 hdg amd No. 15, 2011, s 17\ns 3 amd No. 15, 2011, s 4; No. 23, 2019, s 4\ns 4 amd No. 15, 2011, s 5\nsub No. 23, 2019, s 5\nss 4A – 4C ins No. 23, 2019, s 5\ns 5 amd No. 15, 2009, s 16; No. 15, 2011, s 17; No. 23, 2019, s 6\ns 6 amd No. 23, 2019, s 7\ns 7 amd No. 15, 2011, s 17\nsub No. 23, 2019, s 8\nss 7A – 7B ins No. 23, 2019, s 8\ns 8 amd No. 15, 2011, s 17\ns 9 sub No. 15, 2011, s 6\nrep No. 23, 2019, s 9\ns 10 amd No. 17, 2001, s 21; No. 15, 2011, s 17\nsub No. 23, 2019, s 9\ns 11 amd No. 15, 2011, s 17\nsub No. 23, 2019, s 9\ns 12 amd No. 15, 2011, s 17\ns 12A ins No. 15, 2011, s 7\ns 13 amd No. 11, 2010, s 13; No. 15, 2011, s 8\ns 14 amd No. 15, 2011, s 17\ns 15 amd No. 15, 2011, s 9\ns 16 amd No. 15, 2011, s 10\nss 18 – 20 amd No. 15, 2011, s 17\ns 21 amd No. 15, 2011, s 11\ns 22 amd No. 23, 1997, s 6\nsub No. 38, 2002, s 3\ns 23 amd No. 15, 2011, s 17\ns 24 amd No. 15, 2011, s 12\nss 25 – 26 amd No. 15, 2011, s 17\ns 27 amd No. 17, 2001, s 21; No. 15, 2011, s 13\ns 28 amd No. 15, 2011, s 14\npt 6 hdg amd No. 15, 2011, s 17\ns 29 amd No. 15, 2011, s 17; No. 27, 2011, s 3\ns 29A ins No. 15, 2011, s 15\npt 7 hdg sub No. 15, 2011, s 16\ns 30 sub No. 15, 2011, s 16\n\nENDNOTES\nAudit Act 1995 21\npt 8 hdg ins No. 23, 2019, s 10\ns 31 rep No. 15, 2011, s 16\nins No. 23, 2019, s 10\nsch rep No. 23, 2019, s 11","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond its original 1995 scope. The original Act focused primarily on financial audits of the Public Account and government agencies. Amendments in 2011 and 2019 have added: (1) performance management system audits (efficiency/effectiveness reviews, not just financial compliance); (2) audits of non-government organisations receiving public funds; (3) complex eligibility restrictions to ensure political independence; (4) strategic reviews of the Auditor-General's own office; and (5) detailed procedural safeguards for suspension/removal. The Act has evolved from a straightforward financial audit statute into a comprehensive integrity and accountability framework."},"complexity_factors":["Moderate length (31 sections plus endnotes) but spread across 8 Parts with transitional provisions","14 defined terms in section 3, plus incorporated definitions from the Financial Management Act 1995 (cross-referenced)","Nested eligibility criteria in section 4A with multiple disqualifications and a 5-year 'recent political affiliation' lookback period","Complex appointment/removal mechanics: recommendation from Legislative Assembly required for appointment (s 4(3)), but suspension requires Ministerial action followed by two-thirds Assembly vote for termination (s 7B)","Conditional audit powers: general discretion vs mandatory audits when directed by Minister (ss 14, 15(1A), 28)","Multiple reporting pathways depending on entity type (Agency vs Territory controlled entity vs organisation) with different notification requirements (s 16)","Secrecy provisions that override other laws (s 23) creating a hierarchy of legislative authority","Transitional provisions preserving rights of existing office holders across two separate amendment Acts (Parts 7 and 8)"],"plain_english_summary":"**What this law does:**\n\nThis is the **Northern Territory's Audit Act 1995**, which sets up the office of the **Auditor-General** — the Territory's top financial watchdog. The Act creates an independent officer who checks that public money is being spent properly and that government agencies are running efficiently.\n\n**Who it affects:**\n\n- **The Auditor-General** — how they're appointed, how long they serve (5 years, with one possible reappointment), what they get paid, and how they can be removed from office\n- **Government agencies** (called \"Agencies\" in the Act) — they must open their books for inspection\n- **Territory controlled entities** — government-owned companies and other bodies that operate outside the main government accounts\n- **Other organisations** — non-government bodies that receive public money or have government interests\n- **Ministers and the Legislative Assembly** — who can direct certain audits and receive reports\n\n**Key things the law covers:**\n\n- **Independence**: The Auditor-General cannot be told what to audit, how to do it, or what to put in reports (section 12A). This protects them from political interference.\n- **What gets audited**: The Public Account (main government bank account), agency accounts, government-owned companies, and performance management systems (checking if agencies are achieving goals efficiently)\n- **Powers**: The Auditor-General can demand documents, enter premises, require explanations, and access bank records\n- **Reporting**: Annual reports to the Legislative Assembly, plus special reports when needed. Reports must be shared with the relevant agency heads before being tabled, giving them a chance to respond\n- **Protection**: The Auditor-General can't be sued for doing their job in good faith\n\n**Why it matters:**\n\nThis law is crucial for **transparency and accountability** in government. It ensures someone independent is checking that taxpayer dollars aren't being wasted or misused. The strong protections for the Auditor-General's independence mean they can investigate controversial issues without fear of being sacked or pressured by the government of the day.\n\n**Recent changes** (reflected in this 2019 version):\n- Tighter rules on who can be appointed (no recent political affiliations, no party members)\n- Clearer process for suspending or sacking the Auditor-General (requires a two-thirds vote of the Assembly)\n- Specific rules about auditing organisations that receive public money to do work that could be done by government agencies"},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"Since enactment the Act has been broadened beyond a simple statutory framework for annual financial audit. Amendments introduced detailed eligibility and term rules for the Auditor‑General (ss 4A–4C, 4B), an explicit statutory independence statement with enumerated exceptions (s 12A), powers to audit performance management systems and to investigate use of public moneys in third‑party organisations at Ministerial request (s 15(1A)), formal arrangements to audit organisations in which the Territory has an interest including charging fees (s 28), and mandatory strategic reviews of the Auditor‑General's Office (s 26). The Act also adds procedures for appointing external auditors where the Auditor‑General has a conflict (s 27). Those changes expand the Office’s remit (performance auditing and third‑party audits), create new governance and eligibility constraints, and add procedural mechanisms that go beyond the original narrow focus on annual financial statement auditing."},"complexity_factors":["Multiple defined terms in s 3 and cross-reference to the Financial Management Act 1995 (interpretation depends on definitions external to this Act)","New eligibility and appointment rules in ss 4A–4C with several disqualifying categories and a 5‑year political‑affiliation lookback","Conditional appointment and removal mechanics involving Administrator, Minister and the Legislative Assembly (ss 4, 7B) with voting thresholds and tabling requirements","Independence clause (s 12A) with explicit statutory exceptions (ss 14, 15(1A), 28) creating conditional logic","Extensive access and production powers with secrecy override (ss 19–23) that interact with other Territory laws","Reporting rules requiring pre‑publication circulation and limited response windows (s 24(4))","Provisions for external/authorised auditors and conflict‑of‑interest audits (ss 17, 27, 28) adding parallel audit streams","Transitional and amendment history spread across Parts 7–8 and endnotes, requiring attention when determining current application","Several procedural timelines and limits (e.g., annual audit frequency s 13, 2‑month deadline for Treasurer's Statement s 25, acting appointment limits s 10(2)–(3))"],"plain_english_summary":"**What this law does, in plain English**\n\n- Establishes an independent Auditor-General for the Northern Territory, sets out how that office is appointed, how long the appointment lasts, and the basic terms and protections attaching to the office (see ss 4, 4A–4C, 4B, 4C, 5, 11, 12, 12A).\n\n- Gives the Auditor-General broad powers to audit the Territory's Public Account, Agency accounts, Territory controlled entities (including some companies), and—at the Auditor-General's discretion or on Ministerial request—other organisations in which the Territory has an interest (see ss 13, 17, 27, 28). The Auditor-General can also appoint authorised auditors to carry out audits (ss 16–18, 27).\n\n- Requires agencies, prescribed officers and persons holding Territory money to provide access to accounts, records, documents, explanations and physical property for audit purposes; the Auditor-General can also require people to appear and produce documents (see ss 19–22, 20, 21, 22). A breach of the Act is an offence (s 29).\n\n- Sets out reporting rules: the Auditor-General must prepare at least one annual report to the Legislative Assembly and may make special reports. Before reporting about an agency or organisation the Auditor-General must give the subject a draft and allow limited time for submissions; many reports are tabled in the Assembly via the Minister (see ss 24, 16, 25, 26, 27).\n\n- Preserves secrecy obligations for the Auditor-General and authorised auditors as to information acquired in audits, but it also overrides other Territory secrecy laws to permit access for audit purposes (s 23). The Auditor-General is protected from civil or criminal proceedings for acts done in good faith in performing the office (s 12).\n\n- Provides administrative and governance detail: eligibility restrictions for appointment to avoid recent political involvement (s 4A), a fixed term with possible one renewal (s 4B), rules for acting appointments with limits (s 10), suspension and termination procedures involving the Minister and the Legislative Assembly (s 7B), and periodic independent strategic reviews of the Auditor-General's Office (s 26).\n\n\nWho is affected and who pays\n\n- Affected: Territory Agencies, their Accountable Officers (prescribed officers), Territory controlled entities (including certain companies), financial institutions holding Territory money (ADI officers), and other organisations in which the Territory has an interest when audited under s 28 or s 15(1A).\n\n- Who pays: the Auditor-General's remuneration and allowances are paid by the Territory (s 5). The Auditor-General may, by arrangement, recover a fee from an organisation for auditing that organisation's accounts (s 28(3)).\n\n\nKey mechanics that matter for behaviour\n\n- Appointment and oversight: the Administrator appoints the Auditor-General on a Legislative Assembly recommendation; the Minister must table appointments and suspension reasons (ss 4, 4A, 7B(2)–(3)). This gives the executive and legislature defined roles in appointment, oversight and (limited) removal.\n\n- Independence and exceptions: the Auditor-General must act independently and is not subject to direction on how and what to audit (s 12A). However, the Minister may direct a special audit under s 14 and may require an audit of performance management systems where public money has been paid to an organisation (s 15(1A)); the Auditor-General may also audit organisations by arrangement or request (s 28). Those statutory exceptions are the concrete limit on independence.\n\n- Access and confidentiality: auditors have statutory power to inspect, copy and require production of records, and other Territory secrecy laws do not prevent disclosure for audit purposes (s 19–23). That creates a legal channel for auditors to obtain material that might otherwise be confidential.\n\n- Reporting and right to comment: before tabling adverse findings, the Auditor-General must give a draft or summary to the subject and allow at least 7 days for submissions; those submissions must be included or summarised in the final report (s 24(4)). That creates a short, formal process for subjects to respond before public release.\n\n\nStated purpose-claims and trade-offs (what the statute claims it will do, and the concrete costs and incentives)\n\n- Claim (implicit in the Act): provide independent financial and performance oversight of Territory funds, Agencies and entities to promote accountability (ss 13, 24, 25). \n  - Costs/incentives/trade-offs: Agencies and organisations that are audited must allocate staff time and records to respond (ss 19–21). The statutory power to override other secrecy laws (s 23(1)–(2)) reduces the ability of audited entities to withhold information on confidentiality grounds, which can raise compliance and transactional costs for commercial counterparties (s 22 deals specifically with ADIs). The Auditor-General may also charge a fee for audits of non-Agency organisations (s 28(3)), transferring some cost to those organisations.\n\n- Claim (by operation): preserve Auditor-General independence (s 12A) while allowing targeted direction (s 14) and Minister-initiated investigation of service-delivery contractors (s 15(1A)).\n  - Trade-off: statutory independence is broad, but explicit carve-outs (s 14, s 15(1A), and s 28 arrangements) give the executive the ability to trigger particular audits. That creates a balance where the Auditor-General controls audit method and priority (s 12A(2)), but the executive can require specific inquiries in limited statutory circumstances.\n\n- Implementation and compliance risks: the Act gives reliance on administrative actors — Administrator, Minister, Legislative Assembly and Accountable Officers — to exercise appointment, suspension, tabling and response processes (ss 4, 7B, 24). Those touchpoints create risk of delay or political friction (e.g. timing of tabling, the 2‑month deadline for auditing the Treasurer's Annual Financial Statement at s 25).\n\n\nEffects on private enterprise, competition and contract freedom (brief, statutory view)\n\n- Private businesses that contract with the Territory or receive public money can be audited under s 28 or s 15(1A) when the Territory has an interest; that reduces confidentiality vis-à-vis public oversight and can increase compliance costs.\n\n- Financial institutions holding Territory money must provide access and information on Territory deposits (s 22). This is an exception to normal commercial confidentiality, legally authorised for audit purposes.\n\n- The Act does not directly regulate markets or prices, but audit obligations and the right to obtain records can affect commercial discretion and contractual confidentiality where the Territory is a party or funder.\n\n\nConcrete behaviours the Act causes\n\n- Administrators and the Legislative Assembly participate in appointing/removing an Auditor-General (ss 4, 7B).\n- Agencies and Territory controlled entities must keep prescribed accounts and must provide them on request (s 19; interpretive link to Financial Management Act per s 3(2)).\n- Audited entities must be given an opportunity to comment before publication (s 24(4)).\n- The Auditor-General may outsource or appoint authorised auditors and external auditors in conflict cases (ss 17, 27).\n\n\nBottom line (what to watch in practice)\n\n- The Act grants strong audit powers and broad access to records (ss 19–23), protects the Auditor-General from civil/criminal action for acts in good faith (s 12), and establishes independence with narrowly defined statutory exceptions (s 12A; exceptions in ss 14, 15(1A), 28). That structure creates both accountability mechanisms and concentrated compliance obligations for Agencies and organisations receiving Territory funds. Monitor how the Minister’s direction powers (s 14) and the Minister‑initiated performance audits (s 15(1A)) are used in practice — they are the main legal levers that limit or channel Auditor-General independence."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/audit-act-1995","history":"/api/acts/audit-act-1995/history","analysis":"/api/acts/audit-act-1995/analysis","conflicts":"/api/acts/audit-act-1995/conflicts","importantCases":"/api/acts/audit-act-1995/important-cases","documents":"/api/acts/audit-act-1995/documents"}}