{"id":"a-1996-23","name":"Auditor-General Act 1996","slug":"auditor-general-act-1996","collection":"act","jurisdiction":"act","status":"in_force","isInForce":true,"actNumber":"23 of 1996","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":23108,"registerId":"act-a-1996-23-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"3A","sectionType":"section","heading":"Notes","content":"3A Notes\nA note included in this Act is explanatory and is not part of this Act.\nNote See the Legislation Act, s 127 (1), (4) and (5) for the legal status of notes.\n\nPreliminary Part 1\nImportant concepts Division 1.2\nSection 3B\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 3\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":0},{"sectionNumber":"3B","sectionType":"section","heading":"Offences against Act—application of Criminal Code etc","content":"3B Offences against Act—application of Criminal Code etc\nOther legislation applies in relation to offences against this Act.\nNote 1 Criminal Code\nThe Criminal Code, ch 2 applies to offences against this Act (see Code,\npt 2.1).\nThe chapter sets out the general principles of criminal responsibility\n(including burdens of proof and general defences), and defines terms used\nfor offences to which the Code applies (eg conduct, intention,\nrecklessness and strict liability).\nNote 2 Penalty units\nThe Legislation Act, s 133 deals with the meaning of offence penalties\nthat are expressed in penalty units.\nDivision 1.2 Important concepts\n5 Controlling interests\n(1) For this Act, the Territory or a territory entity has a controlling\ninterest in a company if its interest in the company is such that—\n(a) it is able to—\n(i) control the composition of the board of directors of the\ncompany; or\n(ii) cast, or control the casting of, more than 50% of the\nmaximum number of votes that might be cast at a general\nmeeting of the company; or\n(iii) control more than 50% of the issued share capital of the\ncompany (excluding any part of that issued share capital\nthat carries no right to participate beyond a specified\namount in a distribution of either profits or capital); or\n(b) if paragraph (a) does not apply—no other person holds a greater\ninterest in the company.\n\n","sortOrder":1},{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"Part 1 Preliminary\n","sortOrder":2},{"sectionNumber":"Div 1","sectionType":"division","heading":"2 Important concepts","content":"Division 1.2 Important concepts\nSection 5\npage 4 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) For this Act, the Territory, or a territory entity, has a controlling\ninterest in a joint venture if its interest in the venture is such that—\n(a) it is able to control the acts and things done in the course of the\nventure; or\n(b) if paragraph (a) does not apply—no other person is able to\nexercise greater control over the acts and things done in the\ncourse of the venture.\n(3) For this Act, the Territory, or a territory entity, has a controlling\ninterest in a trust if its interest in the trust is such that—\n(a) it is able to control the acts and things done in the course of\ncarrying out the terms of the trust; or\n(b) if paragraph (a) does not apply—no other person is able to\nexercise greater control over the acts and things done in the\ncourse of carrying out the terms of the trust.\n\nThe auditor-general Part 2\nEstablishment and independence of auditor-general Division 2.1\nSection 6\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 5\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 2 The auditor-general\nDivision 2.1 Establishment and independence of\nauditor-general\n6 Auditor-general\nThere must be an Auditor-General for the Territory.\n","sortOrder":3},{"sectionNumber":"6A","sectionType":"section","heading":"Officer of the Legislative Assembly","content":"6A Officer of the Legislative Assembly\n(1) The auditor-general is an independent officer of the Legislative\nAssembly.\n(2) The functions, powers, rights, immunities and obligations of the\nauditor-general are as stated in this Act and any other law in force in\nthe ACT.\nNote A law in force in the ACT includes a territory law and a Commonwealth\nlaw.\n(3) There are no implied functions, powers, rights, immunities or\nobligations arising from the auditor-general being an independent\nofficer of the Legislative Assembly.\n(4) The powers of the Legislative Assembly to act in relation to the\nauditor-general are as stated in this Act and any other law in force in\nthe ACT.\n(5) In subsection (4):\nLegislative Assembly includes—\n(a) the members of the Legislative Assembly; and\n(b) the committees of the Legislative Assembly.\n(6) There are no implied powers of the Legislative Assembly arising\nfrom the auditor-general being an independent officer of the\nLegislative Assembly.\n\nPart 2 The auditor-general\nDivision 2.2 Appointment of auditor-general\nSection 7\npage 6 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":4},{"sectionNumber":"7","sectionType":"section","heading":"Auditor-general—independence","content":"7 Auditor-general—independence\n(1) Subject to this Act and to other territory laws, the auditor-general has\ncomplete discretion in the exercise of the auditor-general’s functions.\n(2) In particular, the auditor-general is not subject to direction from\nanyone in relation to—\n(a) whether or not a particular audit is to be carried out; or\n(b) the way in which a particular audit is to be carried out; or\n(c) the priority to be given to any particular matter.\n","sortOrder":5},{"sectionNumber":"7A","sectionType":"section","heading":"Reports for Annual Reports (Government Agencies)","content":"7A Reports for Annual Reports (Government Agencies)\nAct 2004\nIf the auditor-general considers that compliance with the Annual\nReports (Government Agencies) Act 2004 would prejudice the\nauditor-general’s independence, the auditor-general is not required to\ncomply with that Act to that extent.\nDivision 2.2 Appointment of auditor-general\n","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Appointment","content":"8 Appointment\n(1) The Speaker must, on behalf of the Territory, appoint a person as\nauditor-general.\n(2) The appointment must be made—\n(a) in consultation with the Chief Minister; and\n(b) in consultation with the Leader of the Opposition; and\n(c) in consultation with the leader (however described) of a\nregistered party (other than the party to which the Chief Minister\nor Leader of the Opposition belongs) if at least 2 members of the\nLegislative Assembly are members of the party; and\n(d) in accordance with an open and accountable selection process.\n\nThe auditor-general Part 2\nAppointment of auditor-general Division 2.2\nSection 8AA\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 7\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) The Speaker must not appoint a person as auditor-general unless—\n(a) the Speaker is satisfied that the person has extensive knowledge\nof, and experience in—\n(i) governance and risk management; or\n(ii) public administration; and\n(b) the relevant Assembly committee agrees to the person’s\nappointment.\n(4) The auditor-general is appointed on the terms (if any) in relation to\nmatters not provided for by this part or a determination under the\nRemuneration Tribunal Act 1995 that are prescribed by the\nmanagement standards under the Public Sector Management\nAct 1994.\n(5) The appointment is a disallowable instrument.\nNote A disallowable instrument must be notified, and presented to the\nLegislative Assembly, under the Legislation Act.\n(6) In this section:\nregistered party—see the Electoral Act 1992, dictionary.\n8AA Term of appointment\n(1) The auditor-general is to be appointed for 7 years.\n(2) A person who has been appointed auditor-general is not eligible for\nreappointment.\n","sortOrder":7},{"sectionNumber":"8A","sectionType":"section","heading":"Acting auditor-general","content":"8A Acting auditor-general\n(1) Before the Speaker appoints a person to act as auditor-general, the\nSpeaker must consult with the presiding member of the relevant\nAssembly committee about the proposed appointment.\n\nPart 2 The auditor-general\nDivision 2.3 Other provisions applying to auditor-general\nSection 8B\npage 8 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) However, for a period of leave of absence approved by the Speaker\nunder section 9BD, the auditor-general may appoint a person to act\nas auditor-general after consulting with the Speaker.\nDivision 2.3 Other provisions applying to\nauditor-general\n","sortOrder":8},{"sectionNumber":"8B","sectionType":"section","heading":"Oath or affirmation of office","content":"8B Oath or affirmation of office\nBefore a person is appointed as auditor-general, the person must take\nan oath of office, or make an affirmation of office, before the Speaker.\nNote For the form of the oath and affirmation of office, see the Oaths and\nAffirmations Act 1984, s 6 and sch 1.\n","sortOrder":9},{"sectionNumber":"8C","sectionType":"section","heading":"Disclosure of interests","content":"8C Disclosure of interests\nThe auditor-general must give a written statement of the\nauditor-general’s personal and financial interests to the Speaker\nwithin 7 days after—\n(a) the day the auditor-general is appointed; and\n(b) the first day of each financial year; and\n(c) the day there is a change in the interest.\nNote The Speaker may only disclose the information in the statement in certain\ncircumstances (see s 36).\n","sortOrder":10},{"sectionNumber":"8D","sectionType":"section","heading":"Auditor-general must not do other work etc","content":"8D Auditor-general must not do other work etc\nThe auditor-general must not—\n(a) have paid employment other than exercising the\nauditor-general’s functions; or\n(b) engage in any unpaid activity that is inconsistent with the\nauditor-general’s functions.\n\nThe auditor-general Part 2\nOther provisions applying to auditor-general Division 2.3\nSection 9\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 9\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":11},{"sectionNumber":"9","sectionType":"section","heading":"Resignation","content":"9 Resignation\nThe auditor-general may resign by giving a signed notice of\nresignation to the Speaker.\n","sortOrder":12},{"sectionNumber":"9A","sectionType":"section","heading":"Retirement","content":"9A Retirement\n(1) The Speaker may retire the auditor-general on the ground of physical\nor mental incapacity if—\n(a) the incapacity substantially affects the exercise of the\nauditor-general’s functions; and\n(b) the auditor-general consents to the retirement.\n(2) However, the auditor-general must not be retired on the ground of\ninvalidity unless—\n(a) if the auditor-general is an eligible employee for the\nSuperannuation Act 1976 (Cwlth)—\n(i) the auditor-general is under the auditor-general’s\nmaximum retiring age within the meaning of that Act; and\n(ii) a certificate has been given by the Commonwealth\nSuperannuation Board of Trustees No 2 under that Act,\nsection 54C for the auditor-general; or\n(b) if the auditor-general is a member of the superannuation scheme\nestablished under the Superannuation Act 1990 (Cwlth)—\n(i) the auditor-general is under 60 years old; and\n(ii) a certificate has been given by the Commonwealth\nSuperannuation Board of Trustees No 1 under that Act,\nsection 13 for the auditor-general; or\n(c) if the auditor-general is an ordinary employer-sponsored\nmember of PSSAP within the meaning of the Superannuation\nAct 2005 (Cwlth)—\n(i) the auditor-general is under 60 years old; and\n\nPart 2 The auditor-general\nDivision 2.3 Other provisions applying to auditor-general\nSection 9B\npage 10 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(ii) a certificate has been given by the Commonwealth\nSuperannuation Board of Trustees No 1 under that Act,\nsection 43 for the auditor-general.\n(3) In this section:\ninvalidity means—\n(a) for an eligible employee for the Superannuation Act 1976\n(Cwlth)—invalidity under that Act; or\n(b) for a member of the superannuation scheme established under\nthe Superannuation Act 1990 (Cwlth)—invalidity under that\nAct; or\n(c) for an ordinary employer-sponsored member of PSSAP within\nthe meaning of the Superannuation Act 2005 (Cwlth)—\ninvalidity under that Act.\nphysical or mental incapacity includes invalidity.\n","sortOrder":13},{"sectionNumber":"9B","sectionType":"section","heading":"Suspension—generally","content":"9B Suspension—generally\n(1) The Speaker may suspend the auditor-general on the ground of—\n(a) misbehaviour; or\n(b) physical or mental incapacity, if the incapacity substantially\naffects the exercise of the auditor-general’s functions.\nNote Power given by a law to make a decision includes power to reverse or\nchange the decision. The power to reverse or change the decision is\nexercisable in the same way, and subject to the same conditions, as the\npower to make the decision (see Legislation Act, s 180).\n(2) If the Speaker is considering suspending the auditor-general, the\nSpeaker may ask 1 or more of the following for advice about the\nproposed suspension:\n(a) the public sector standards commissioner;\n(b) anyone else the Speaker considers appropriate.\n\nThe auditor-general Part 2\nOther provisions applying to auditor-general Division 2.3\nSection 9BA\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 11\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) If the Speaker suspends the auditor-general, the Speaker must give\nthe auditor-general written notice of the suspension and a copy of a\nstatement of the reasons for the suspension.\nNote For what must be included in a statement of reasons, see the Legislation\nAct, s 179.\n(4) The suspension takes effect when the notice and statement are given\nto the auditor-general under subsection (3).\n(5) The auditor-general may be suspended only under this section.\n(6) The auditor-general is entitled to be paid salary and allowances while\nsuspended.\n9BA Suspension—relevant Assembly committee notice and\nmeetings\n(1) If the Speaker suspends the auditor-general, the Speaker must give\nwritten notice of the suspension and a copy of the statement of the\nreasons for the suspension to each member of the relevant Assembly\ncommittee not later than the next business day, or if the committee\nhas not been established, the next business day after the day the\ncommittee is established.\n(2) The relevant Assembly committee must meet in relation to the\nauditor-general’s suspension—\n(a) not later than 3 business days after the day the committee is\ngiven written notice of the suspension (the notice day); and\n(b) at subsequent intervals of not longer than 30 days while the\nauditor-general is suspended (a regular meeting).\n(3) The relevant Assembly committee must give the auditor-general\nwritten notice that a regular meeting will be held at least 3 business\ndays before the day the meeting is to be held.\n(4) The auditor-general may make an oral or written submission (or both)\nto the committee about the auditor-general’s suspension.\n\nPart 2 The auditor-general\nDivision 2.3 Other provisions applying to auditor-general\nSection 9BB\npage 12 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(5) At each regular meeting, the relevant Assembly committee must\nreview the auditor-general’s suspension and may at any time pass a\nresolution about the suspension, including a resolution—\n(a) recommending to the Speaker that the Speaker end the\nsuspension; or\n(b) to make a statement to the Legislative Assembly recommending\nthat the Speaker end the auditor-general’s appointment.\n9BB Suspension—ending suspension\n(1) If the Speaker does not comply with section 9BA (1), the suspension\nends at the end of the notice day.\n(2) If the relevant Assembly committee fails to hold a meeting as required\nunder section 9BA (2), the suspension ends on the day after the last\nday when the meeting could have been held.\n(3) If the relevant Assembly committee makes a recommendation\nmentioned in section 9BA (5) (a) and the Speaker does not end the\nsuspension within 1 business day after the day the recommendation\nis made—\n(a) the committee may at any time resolve to make a statement to\nthe Legislative Assembly recommending that the suspension be\nended; and\n(b) if the committee makes a statement mentioned in paragraph (a)\nand—\n(i) the Legislative Assembly resolves to end the suspension—\nthe suspension ends on the passing of the resolution; or\n(ii) the Legislative Assembly does not deal with the statement\nwithin 3 sitting days—the suspension ends at the end of the\n3rd sitting day.\n\nThe auditor-general Part 2\nOther provisions applying to auditor-general Division 2.3\nSection 9BC\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 13\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) If the relevant Assembly committee makes a statement mentioned in\nsection 9BA (5) (b)—\n(a) the Legislative Assembly may resolve to require the Speaker to\nend the auditor-general’s appointment; but\n(b) if the Legislative Assembly does not, within 3 sitting days, pass\na resolution mentioned in paragraph (a)—the suspension ends at\nthe end of the 3rd sitting day.\n(5) If the Speaker ends the auditor-general’s suspension, the Speaker\nmust give written notice of the ending of the suspension and a copy\nof a statement of the reasons for ending the suspension to the\nauditor-general and the relevant Assembly committee.\nNote For what must be included in a statement of reasons, see the Legislation\nAct, s 179.\n(6) In this section:\nnotice day—see section 9BA (2) (a).\n9BC Ending of appointment\n(1) The Speaker must end the auditor-general’s appointment if—\n(a) the Legislative Assembly—\n(i) passes a resolution under section 9BB (4) (a); or\n(ii) otherwise resolves to require the Speaker to end the\nauditor-general’s appointment—\n(A) for misbehaviour; or\n(B) for physical or mental incapacity, if the incapacity\nsubstantially affects the exercise of the\nauditor-general’s functions; or\n(b) the auditor-general becomes bankrupt or personally insolvent.\n\nPart 2 The auditor-general\nDivision 2.3 Other provisions applying to auditor-general\nSection 9BD\npage 14 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) For a resolution mentioned in subsection (1) (a) (ii)—\n(a) at least 7 days before the day the motion to which the resolution\nrelates is first debated in the Legislative Assembly—\n(i) the Assembly must be given the notice of the motion and a\nstatement of reasons for the motion; and\n(ii) the Speaker must—\n(A) give the auditor-general a copy of the notice and the\nstatement of reasons; and\n(B) tell the auditor-general that a written submission\nabout the motion may be made to the Speaker not later\nthan 3 days after the day the auditor-general is given\nthe notice; and\n(b) the Speaker must give any written submission to the Legislative\nAssembly before the day the motion is first debated in the\nLegislative Assembly.\nNote For what must be included in a statement of reasons, see the Legislation\nAct, s 179.\n(3) The Speaker may end the auditor-general’s appointment if the\nauditor-general is absent from duty, except on leave granted by the\nSpeaker, for 14 consecutive days or for 28 days in any 12 months.\n(4) The auditor-general’s appointment may be ended by the Speaker only\nunder this section or section 9A (Retirement).\n9BD Leave of absence\nThe Speaker may approve leave of absence for the auditor-general on\nthe terms the Speaker decides.\n\nThe auditor-general Part 2\nOffice of the auditor-general Division 2.4\nSection 9C\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 15\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDivision 2.4 Office of the auditor-general\n","sortOrder":14},{"sectionNumber":"9C","sectionType":"section","heading":"Auditor-general’s staff","content":"9C Auditor-general’s staff\n(1) The auditor-general may employ staff on behalf of the Territory.\n(2) The auditor-general’s staff must be employed under the Public Sector\nManagement Act 1994.\nNote The Public Sector Management Act 1994, div 8.2 applies to the\nauditor-general in relation to the employment of staff (see Public Sector\nManagement Act 1994, s 152).\n","sortOrder":15},{"sectionNumber":"9D","sectionType":"section","heading":"Contractors","content":"9D Contractors\n(1) The auditor-general may, on behalf of the Territory, engage a person\nunder a contract to assist in the exercise of any function of the auditor-\ngeneral.\n(2) Subsection (1) does not apply to a person who—\n(a) is the independent auditor; or\n(b) has been the independent auditor within the 12 months before\nthe engagement.\n9DA Staff not subject to direction from others\n(1) The auditor-general’s staff are not subject to direction from anyone\nother than the following people in relation to the exercise of the\nauditor-general’s functions:\n(a) the auditor-general;\n(b) another member of the auditor-general’s staff authorised by the\nauditor-general to give directions.\n(2) In this section:\nstaff means—\n(a) staff mentioned in section 9C; and\n\n","sortOrder":16},{"sectionNumber":"Part 2","sectionType":"part","heading":"The auditor-general","content":"Part 2 The auditor-general\n","sortOrder":17},{"sectionNumber":"Div 2","sectionType":"division","heading":"4 Office of the auditor-general","content":"Division 2.4 Office of the auditor-general\nSection 9E\npage 16 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) a contractor mentioned in section 9D.\n","sortOrder":18},{"sectionNumber":"9E","sectionType":"section","heading":"Other arrangements for staff and facilities","content":"9E Other arrangements for staff and facilities\nThe auditor-general may arrange with the head of service to use the\nservices of a public servant or Territory facilities.\nNote The head of service may delegate powers in relation to the management\nof public servants to a public servant or another person (see Public Sector\nManagement Act 1994, s 18).\n","sortOrder":19},{"sectionNumber":"9F","sectionType":"section","heading":"Delegation","content":"9F Delegation\nThe auditor-general may delegate the auditor-general’s functions\nunder this Act to—\n(a) a member of staff mentioned in section 9C; or\n(b) a person engaged by the auditor-general under section 9D\n(Contractors).\nNote For the making of delegations and the exercise of delegated functions,\nsee the Legislation Act, pt 19.4.\n\nFunctions and powers Part 3\nApplication—pt 3 Division 3.1\nSection 9G\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 17\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 3 Functions and powers\nNote Certain provisions of this part apply to an independent auditor, see s 32.\nDivision 3.1 Application—pt 3\n9G Application—Office of the Legislative Assembly—pt 3\nThis part applies to the Office of the Legislative Assembly as if—\n(a) a reference in this part to a directorate were a reference to the\noffice; and\n(b) a reference in this part to the responsible director-general were\na reference to the clerk of the Legislative Assembly.\nDivision 3.2 Functions\n","sortOrder":20},{"sectionNumber":"10","sectionType":"section","heading":"Functions","content":"10 Functions\n(1) In addition to the functions given to the auditor-general by this Act,\nthe auditor-general has the following functions:\n(a) to promote public accountability in the public administration of\nthe Territory;\n(b) to audit annual financial statements of the Territory, directorates\nand territory authorities under the Financial Management Act;\n(c) to audit the accounts and records in relation to any person, body\nor thing ascertained in accordance with the regulations;\n(d) to conduct performance audits in relation to any person, body or\nthing ascertained in accordance with the regulations;\n(e) any function given to the auditor-general by or under any other\nlaw of the Territory;\n\nPart 3 Functions and powers\nDivision 3.2 Functions\nSection 10A\npage 18 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(f) to do anything incidental or conducive to any of the\nauditor-general’s functions.\nNote The auditor-general must consult with the custodial inspector in relation\nto the exercise of a function under pars (a) to (d) involving a detainee or\ncorrectional centre or service (see Custodial Inspector Act 2017, s 33).\n(2) The auditor-general must exercise the auditor-general’s functions in\nthe way the auditor-general considers appropriate, having regard to\nrecognised professional standards and practices.\n","sortOrder":21},{"sectionNumber":"10A","sectionType":"section","heading":"Auditor under the Corporations Act","content":"10A Auditor under the Corporations Act\n(1) The auditor-general must accept appointment under the Corporations\nAct as the auditor of a public sector company.\n(2) This section does not, by implication, limit the auditor-general’s\npower to engage a person under section 24.\n","sortOrder":22},{"sectionNumber":"10B","sectionType":"section","heading":"Auditor-general may conduct audit of multiple entities","content":"10B Auditor-general may conduct audit of multiple entities\nThe auditor-general may conduct a single audit of 2 or more entities\nunder this Act (a multi-entity audit) if satisfied that it is appropriate\nto do so.\n","sortOrder":23},{"sectionNumber":"10C","sectionType":"section","heading":"Auditor-general may conduct joint or collaborative audit","content":"10C Auditor-general may conduct joint or collaborative audit\nThe auditor-general may conduct an audit (a joint audit) under this\nAct jointly, or in collaboration, with the auditor-general of the\nCommonwealth or a State if the auditor-general reasonably believes\nthe Commonwealth or State has an interest in the audit.\nNote State includes the Northern Territory (see Legislation Act, dict, pt 1).\n\nFunctions and powers Part 3\nFinancial audits Division 3.3\nSection 11\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 19\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDivision 3.3 Financial audits\n","sortOrder":24},{"sectionNumber":"11","sectionType":"section","heading":"Special financial audits","content":"11 Special financial audits\n(1) The auditor-general may, in relation to each financial year—\n(a) audit the accounts and records of a public sector company;\n(b) audit the accounts and records in relation to a joint venture in\nwhich the Territory or a territory entity has a controlling interest;\nor\n(c) audit the accounts and records in relation to a trust in which the\nTerritory or a territory entity has a controlling interest.\n(2) An audit under subsection (1) of a public sector company must not be\ntaken to be an audit under the Corporations Act.\n","sortOrder":25},{"sectionNumber":"11A","sectionType":"section","heading":"Audit fees","content":"11A Audit fees\n(1) This section applies to an entity if—\n(a) the entity’s annual financial statements are audited under the\nFinancial Management Act; or\n(b) the entity’s accounts or records are audited under section 11\n(Special financial audits); or\n(c) the entity’s accounts or records are audited under another\nterritory law.\n(2) The entity is liable to pay to the auditor-general on behalf of the\nTerritory fees for the audit based on a scale of fees decided by the\nauditor-general.\n(3) The fees are payable within 30 days after the day a claim for payment\nis given to the person by the auditor-general.\n(4) The auditor-general may make a claim for payment for an instalment\nof the fees before the audit is finished.\n\nPart 3 Functions and powers\nDivision 3.4 Performance audits\nSection 11B\npage 20 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(5) A report by the auditor-general under the Annual Reports\n(Government Agencies) Act 2004 must include details of the basis on\nwhich fees for audits conducted during the reporting period were\ndecided by the auditor-general.\nDivision 3.4 Performance audits\n","sortOrder":26},{"sectionNumber":"11B","sectionType":"section","heading":"Meaning of performance audit","content":"11B Meaning of performance audit\nIn this Act:\nperformance audit, of a person, body or thing, means a review or\nexamination of any aspect of the operations of the entity.\n","sortOrder":27},{"sectionNumber":"12","sectionType":"section","heading":"Performance audits—Territory","content":"12 Performance audits—Territory\n(1) The auditor-general may at any time conduct a performance audit in\nrespect of—\n(a) a directorate; or\n(b) a territory entity; or\n(c) a joint venture in which the Territory or a territory entity has a\ncontrolling interest; or\n(d) a trust in which the Territory or a territory entity has a\ncontrolling interest.\n(2) In the conduct of a performance audit, the auditor-general may, where\nappropriate, take into account environmental issues relative to the\noperations being reviewed or examined, having regard to the\nprinciples of ecologically sustainable development.\n\nFunctions and powers Part 3\nPerformance audits Division 3.4\nSection 13\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 21\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(3) In this section:\necologically sustainable development means the effective integration\nof economic and environmental considerations in decision-making\nprocesses achievable through implementation of the following\nprinciples:\n(a) the precautionary principle;\n(b) the inter-generational equity principle;\n(c) conservation of biological diversity and ecological integrity;\n(d) improved valuation and pricing of environmental resources.\nthe inter-generational equity principle means that the present\ngeneration should ensure that the health, diversity and productivity of\nthe environment is maintained or enhanced for the benefit of future\ngenerations.\nthe precautionary principle means that, if there is a threat of serious\nor irreversible environmental damage, a lack of full scientific\ncertainty should not be used as a reason for postponing measures to\nprevent environmental degradation.\n","sortOrder":28},{"sectionNumber":"13","sectionType":"section","heading":"Annual performance audit program","content":"13 Annual performance audit program\n(1) The auditor-general must, before the end of each financial year,\nprepare a program (an annual performance audit program) for\nperformance audits that the auditor-general intends to conduct in the\nnext financial year under—\n(a) section 12 (Performance audits—Territory); and\n(b) section 13C (Minister or relevant Assembly committee may\nrequest audit of non-public sector entity); and\n(c) section 13D (Non-public sector entity audits—initiated by\nauditor-general).\n\nPart 3 Functions and powers\nDivision 3.5 Audit of non-public sector entities\nSection 13A\npage 22 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) In preparing an annual performance audit program, the\nauditor-general must consult—\n(a) the relevant Assembly committee; and\n(b) each member of the Legislative Assembly; and\n(c) the head of service; and\n(d) anyone else the auditor-general considers appropriate.\nNote The auditor-general has complete discretion in the exercise of his or\nher functions and is not subject to direction from anyone about\nwhether a particular audit is to be carried out (see s 7).\n(3) The annual performance audit program must be published on the\nauditor-general’s website.\nNote The auditor-general’s website is accessible at www.audit.act.gov.au.\nDivision 3.5 Audit of non-public sector entities\n","sortOrder":29},{"sectionNumber":"13A","sectionType":"section","heading":"Meaning of public sector entity","content":"13A Meaning of public sector entity\n(1) In this Act:\npublic sector entity means—\n(a) a directorate; or\n(b) a territory authority; or\n(c) a territory-owned corporation; or\n(d) a territory controlled company, joint venture or trust.\n(2) In this section:\nterritory controlled company, joint venture or trust means a\ncompany, joint venture or trust in which the Territory or a territory\nentity has a controlling interest.\nNote Controlling interest—see s 5.\n\nFunctions and powers Part 3\nAudit of non-public sector entities Division 3.5\nSection 13B\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 23\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":30},{"sectionNumber":"13B","sectionType":"section","heading":"Meaning of non-public sector entity","content":"13B Meaning of non-public sector entity\nIn this Act:\nnon-public sector entity means an entity that is not a public sector\nentity.\n","sortOrder":31},{"sectionNumber":"13C","sectionType":"section","heading":"Minister or relevant Assembly committee may request","content":"13C Minister or relevant Assembly committee may request\naudit of non-public sector entity\n(1) This section applies if a public sector entity provides property to a\nnon-public sector entity for a purpose.\n(2) The Minister or the relevant Assembly committee may ask the\nauditor-general to conduct a performance audit of the non-public\nsector entity in relation to the property provided by the public sector\nentity.\n(3) The auditor-general may conduct the requested audit if satisfied\nthat—\n(a) the usual acquittal procedures for the use of property provided\nby a public sector entity have been exhausted; and\n(b) there are no other mechanisms reasonably available to the public\nsector entity to resolve the proposed subject of the audit; and\n(c) failure to conduct the audit may result in significant risk to the\nTerritory.\n(4) If the auditor-general conducts the requested audit, the\nauditor-general must record the reasons for the decision in the audit\nreport.\n(5) In conducting the audit, the auditor-general may exercise a power\nunder division 3.6 (Power to obtain information) only to the extent\nthat it relates to the property provided by the public sector entity.\n\nPart 3 Functions and powers\nDivision 3.6 Power to obtain information\nSection 13D\npage 24 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":32},{"sectionNumber":"13D","sectionType":"section","heading":"Non-public sector entity audits—initiated by","content":"13D Non-public sector entity audits—initiated by\nauditor-general\n(1) This section applies if a public sector entity provides property to a\nnon-public sector entity for a purpose.\n(2) The auditor-general may at any time, on the auditor-general’s own\ninitiative, conduct a performance audit of the non-public sector entity\nin relation to the property provided by the public sector entity if\nsatisfied of the matters mentioned in section 13C (3) (a) to (c).\n(3) If the auditor-general conducts an audit under subsection (2), the\nauditor-general must record the reasons for the decision in the audit\nreport.\n(4) In conducting the audit, the auditor-general may exercise a power\nunder division 3.6 (Power to obtain information) only to the extent\nthat it relates to the property provided by the public sector entity.\nDivision 3.6 Power to obtain information\n","sortOrder":33},{"sectionNumber":"14","sectionType":"section","heading":"Power to obtain information etc","content":"14 Power to obtain information etc\n(1) For this Act, the auditor-general may, by written notice, require a\nperson to do any 1 or more of the following:\n(a) to give stated information to the auditor-general within a stated\nreasonable time;\n(b) to produce a stated document in the possession or control of the\nperson to the auditor-general within a stated reasonable time;\n(c) to attend and answer questions before the auditor-general at a\nstated reasonable time and place.\nNote 1 For how the notice may be given, see the Legislation Act, pt 19.5.\nNote 2 The notice may require a person to verify information or a document by\na statutory declaration (see Legislation Act, s 54 (1)).\nNote 3 Document includes anything from which images, sounds, messages or\nwritings can be produced or reproduced, (see Legislation Act, dict, pt 1).\n\nFunctions and powers Part 3\nPower to obtain information Division 3.6\nSection 14A\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 25\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) The notice must—\n(a) state that the requirement is made under this section; and\n(b) contain a statement to the effect that failure to comply with the\nnotice is an offence; and\n(c) contain a statement about the effect of section 14D (Privileges\nagainst self-incrimination and exposure to civil penalty).\n(3) To remove any doubt, a reference to the giving of information to, or\nanswering a question before, the auditor-general includes the giving\nof an explanation in relation to something done or not done by a\nperson.\n(4) A regulation may prescribe fees and expenses payable to a person\nwho is given a notice under subsection (1).\n","sortOrder":34},{"sectionNumber":"14A","sectionType":"section","heading":"Power to administer oath or affirmation","content":"14A Power to administer oath or affirmation\n(1) For section 14 (1) (c), the auditor-general may require the person to\nanswer questions on oath or affirmation.\nNote For the taking of an oath or the making of an affirmation, see the Oaths\nand Affirmations Act 1984.\n(2) For subsection (1), the auditor-general may administer an oath or\naffirmation to the person that the answers the person is to give will be\ntrue.\n","sortOrder":35},{"sectionNumber":"14B","sectionType":"section","heading":"Failure to comply with notice under s 14 (1)","content":"14B Failure to comply with notice under s 14 (1)\n(1) A person who is given a notice under section 14 (1) (a) or (b) (Power\nto obtain information etc) commits an offence if the person fails to\ncomply with the notice.\nMaximum penalty: 50 penalty units.\nNote The Legislation Act, s 171 deals with client legal privilege.\n\nPart 3 Functions and powers\nDivision 3.6 Power to obtain information\nSection 14C\npage 26 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) A person who is given a notice under section 14 (1) (c) commits an\noffence if the person fails to attend before the auditor-general in\naccordance with the notice.\nMaximum penalty: 50 penalty units.\n(3) An offence against this section is a strict liability offence.\n","sortOrder":36},{"sectionNumber":"14C","sectionType":"section","heading":"Attendance before auditor-general—offences","content":"14C Attendance before auditor-general—offences\n(1) A person commits an offence if—\n(a) the person is required by a notice under section 14 (1) (c) (Power\nto obtain information etc) to attend and answer questions before\nthe auditor-general; and\n(b) the person attends before the auditor-general; and\n(c) the auditor-general requires the person to swear an oath or make\nan affirmation that the answers the person is to give will be true;\nand\n(d) the person fails to swear the oath or make the affirmation.\nMaximum penalty: 50 penalty units.\n(2) A person commits an offence if—\n(a) the person is required by a notice under section 14 (1) (c) to\nattend and answer questions before the auditor-general; and\n(b) the person attends before the auditor-general; and\n(c) the auditor-general requires the person to answer a question; and\n(d) the person fails to answer the question.\nMaximum penalty: 50 penalty units.\n(3) A person commits an offence if—\n(a) the person is required by a notice under section 14 (1) (c) to\nattend and answer questions before the auditor-general; and\n\nFunctions and powers Part 3\nPower to obtain information Division 3.6\nSection 14D\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 27\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) the person attends before the auditor-general; and\n(c) the person fails to continue to attend as required by the auditor-\ngeneral until excused from further attendance.\nMaximum penalty: 50 penalty units.\n(4) Subsection (3) does not apply if it was not reasonable in the\ncircumstances for the auditor-general to continue to require the\nperson to attend and answer questions.\n(5) An offence against this section is a strict liability offence.\n","sortOrder":37},{"sectionNumber":"14D","sectionType":"section","heading":"Privileges against self-incrimination and exposure to civil","content":"14D Privileges against self-incrimination and exposure to civil\npenalty\n(1) This section applies if—\n(a) a person is attending before the auditor-general in accordance\nwith a requirement under section 14 (Power to obtain\ninformation etc); and\n(b) the auditor-general requires the person to give information or\nanswer a question.\n(2) This section also applies if a person is required by a notice under\nsection 14 to produce a document.\n(3) The person cannot rely on the common law privileges against\nself-incrimination and exposure to the imposition of a civil penalty to\nrefuse to give the information, produce the document or answer the\nquestion.\nNote The Legislation Act, s 171 deals with client legal privilege.\n\nPart 3 Functions and powers\nDivision 3.6 Power to obtain information\nSection 15\npage 28 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) However, any information, document or thing obtained, directly or\nindirectly, because of the giving of the information, the production of\nthe document or the answer to the question is not admissible in\nevidence against the person in a civil or criminal proceeding, other\nthan a proceeding for an offence against this part or the Criminal\nCode, part 3.4 (False or misleading statements, information and\ndocuments).\n","sortOrder":38},{"sectionNumber":"15","sectionType":"section","heading":"Access to premises and things—Territory","content":"15 Access to premises and things—Territory\n(1) For this Act, the auditor-general or an authorised person may, at any\nreasonable time, enter and remain on premises occupied by the\nTerritory or a territory entity.\n(2) The auditor-general or an authorised person may do any 1 or more of\nthe following in relation to the premises or anything on the premises:\n(a) examine and copy, or take extracts from, any document on the\npremises;\n(b) examine anything else on the premises;\n(c) require a person on the premises to give the auditor-general or\nauthorised person reasonable help to exercise a function under\nthis section.\nExample for par (a)\ncopying a computer file to a data storage device\nExample for par (c)\nassisting in accessing data held in or accessible from a computer on the premises\nNote Document includes anything from which images, sounds, messages or\nwritings can be produced or reproduced, (see Legislation Act, dict, pt 1).\n(3) The auditor-general is not entitled to enter or remain on the premises\nif the auditor-general does not produce written proof of his or her\nappointment when asked by a person on the premises.\n\nFunctions and powers Part 3\nPower to obtain information Division 3.6\nSection 15A\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 29\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) An authorised person is not entitled to enter or remain on the premises\nif the person does not produce written proof of authority when asked\nby a person on the premises.\n(5) In this section:\nauthorised person means a person authorised in writing by the\nauditor-general for this section.\npremises includes land and any place.\n","sortOrder":39},{"sectionNumber":"15A","sectionType":"section","heading":"Failure to comply with requirement—offence","content":"15A Failure to comply with requirement—offence\n(1) A person commits an offence if—\n(a) the auditor-general or an authorised person makes a requirement\nof the person under section 15 (2) (c); and\n(b) the person is informed by the auditor-general or authorised\nperson to the effect that failure to comply with the requirement\nis an offence; and\n(c) the person fails to comply with the requirement.\nMaximum penalty: 50 penalty units.\nNote The Legislation Act, s 171 deals with client legal privilege.\n(2) An offence against this section is a strict liability offence.\n(3) In this section:\nauthorised person—see section 15 (5).\n\nPart 3 Functions and powers\nDivision 3.7 Reports for Legislative Assembly\nSection 17\npage 30 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDivision 3.7 Reports for Legislative Assembly\n","sortOrder":40},{"sectionNumber":"17","sectionType":"section","heading":"Reports for Legislative Assembly","content":"17 Reports for Legislative Assembly\n(1) The auditor-general may at any time prepare a report for the\nLegislative Assembly on any matter arising in connection with the\nexercise of the auditor-general’s functions.\n(2) The report must include the substance of any comments received by\nthe auditor-general under section 18.\n(3) The auditor-general, in a report of a special financial audit or a\nperformance audit—\n(a) may include any information that he or she considers desirable\nin relation to the activities that are the subject of the audit; and\n(b) is to set out the reasons for opinions expressed in the report; and\n(c) may include any recommendations arising out of the audit that\nthe auditor-general considers appropriate to make.\n(4) If the Legislative Assembly is sitting when the auditor-general has\nfinished the report—\n(a) the auditor-general must give the report to the Speaker; and\n(b) the Speaker must present the report to the Legislative Assembly\non the next sitting day.\n(5) If the Legislative Assembly is not sitting when the auditor-general\nhas finished the report—\n(a) the auditor-general must give the report, and a copy for each\nmember of the Legislative Assembly, to the Speaker; and\n(b) the report is taken for all purposes to have been presented to the\nLegislative Assembly on the day the auditor-general gives it to\nthe Speaker (the report day); and\n(c) publication of the report is taken to have been ordered by the\nLegislative Assembly on the report day; and\n\nFunctions and powers Part 3\nReports for Legislative Assembly Division 3.7\nSection 18\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 31\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(d) the Speaker must arrange for a copy of the report to be given to\neach member of the Legislative Assembly on the report day; and\n(e) the Speaker may give directions for the printing and circulation,\nand in relation to the publication, of the report; and\n(f) despite paragraph (b), the Speaker must present the report to the\nLegislative Assembly on the next sitting day.\n(6) The auditor-general may give a copy of the report to a Minister or the\nhead of service if, in the auditor-general’s opinion, the Minister or\nhead of service has a special interest in the report.\n(7) In this section:\nSpeaker, for a report given to the Deputy Speaker or clerk under\nsection 37A (Reports to be given to Speaker), means the Deputy\nSpeaker or clerk.\n","sortOrder":41},{"sectionNumber":"18","sectionType":"section","heading":"Comments on proposed reports","content":"18 Comments on proposed reports\n(1) This section applies if the auditor-general is preparing a report for the\nLegislative Assembly under section 17.\n(2) The auditor-general must give a draft of the report (the proposed\nreport), or, if the auditor-general considers that only part of the\nproposed report relates to a person, a part of the proposed report, to\nthe following people:\n(a) if the proposed report is about an audit under\nsection 12 (Performance audits—Territory)—the responsible\ndirector-general for the directorate, territory authority, public\nsector company, joint venture or trust;\n\nPart 3 Functions and powers\nDivision 3.7 Reports for Legislative Assembly\nSection 18\npage 32 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) if the proposed report is about an audit under section 13C\n(Minister or relevant Assembly committee may request audit of\nnon-public sector entity) or section 13D (Non-public sector\nentity audits—initiated by auditor-general)—\n(i) if the non-public sector entity is—\n(A) an individual—the individual; or\n(B) not an individual—the chief executive officer\n(however described) of the non-public sector entity;\nand\n(ii) the responsible director-general for the public sector entity\nthat gave the property to the non-public sector entity;\n(c) if the proposed report is about a multi-entity audit—the head of\nservice.\n(3) The auditor-general may also give all or part of the proposed report\nto anyone else the auditor-general considers has a direct interest in\nthe proposed report.\n(4) However, if the auditor-general must give all or part of the proposed\nreport to a non-public sector entity under subsection (2) (b) (i), the\nauditor-general must not give the report, or the part of the report, to\nanyone else under subsection (2) or (3) until after—\n(a) the time for comments under the non-public sector entity’s\nproposed report notice has ended; and\n(b) the auditor-general has considered any comments received from\nthe non-public sector entity.\n(5) If the auditor-general gives a person all or part of a proposed report\nunder subsection (2) or (3), the auditor-general must also give the\nperson written notice (a proposed report notice) stating that the\nperson may give written comments about the proposed report to the\nauditor-general before the end of—\n(a) 14 days after the day the notice is given to the person; or\n\nFunctions and powers Part 3\nReports for Legislative Assembly Division 3.7\nSection 19\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 33\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(b) a longer period stated in the notice.\nNote Comments received under this section must be taken into consideration\nand included in the final report (see s (7) and s 17 (2)).\n(6) However, the auditor-general need not give a proposed report notice\nin relation to more than 1 proposed report, or part of a proposed\nreport, given to a person.\n(7) If the auditor-general receives comments under this section, the\nauditor-general must consider the comments in preparing the final\nreport.\n","sortOrder":42},{"sectionNumber":"19","sectionType":"section","heading":"Reporting sensitive information","content":"19 Reporting sensitive information\n(1) The auditor-general must not include information in a report for the\nLegislative Assembly if the auditor-general considers that the\ndisclosure of the information would, on balance, be contrary to the\npublic interest.\n(2) The disclosure of information may be contrary to the public interest\nonly if the disclosure would be reasonably likely to—\n(a) infringe an individual’s right to privacy, or any other right under\nthe Human Rights Act 2004; or\n(b) disclose a trade secret, or the business affairs or research of an\nentity; or\n(c) prejudice the investigation of a contravention of a law; or\n(d) prejudice relations between the ACT government and another\ngovernment; or\n(e) disclose information mentioned in the Legal Aid Act 1977,\nsection 92 (2) (a) or contained in a document mentioned in that\nAct, section 92 (2) (b).\n(3) However, the auditor-general may include in the report information\nmentioned in subsection (1) if the auditor-general is satisfied that the\nsubstance of the information is public knowledge.\n\n","sortOrder":43},{"sectionNumber":"Part 3","sectionType":"part","heading":"Functions and powers","content":"Part 3 Functions and powers\n","sortOrder":44},{"sectionNumber":"Div 3","sectionType":"division","heading":"7 Reports for Legislative Assembly","content":"Division 3.7 Reports for Legislative Assembly\nSection 20\npage 34 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(4) If, under subsection (1), the auditor-general omits information\nmentioned in subsection (2) (a) to (d) from a report for the Legislative\nAssembly, the auditor-general may prepare a special report for the\nrelevant Assembly committee that includes the information.\n(5) The auditor-general must give the special report to the presiding\nmember of the committee.\n(6) The presiding member must present the special report to the\ncommittee.\n(7) A special report presented to the committee is taken for all purposes\nto have been referred to the committee by the Legislative Assembly\nfor inquiry and any report that the committee considers appropriate.\n","sortOrder":45},{"sectionNumber":"20","sectionType":"section","heading":"Reporting Executive deliberations and decisions","content":"20 Reporting Executive deliberations and decisions\n(1) The auditor-general may include deliberative information in a report\nfor the Legislative Assembly only if the auditor-general considers that\nit is in the public interest to include the information.\nNote Deliberative information—see the dictionary.\n(2) The auditor-general must consult the Chief Minister in deciding\nwhether it is in the public interest to include particular deliberative\ninformation in a report.\n(3) If the Chief Minister objects to the inclusion of particular deliberative\ninformation in a report, the auditor-general—\n(a) may include the information in the report; but\n(b) if the information is included—must tell the Chief Minister\nabout the inclusion at least 7 days before the report is published.\n\nFunctions and powers Part 3\nReports for Legislative Assembly Division 3.7\nSection 21\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 35\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":46},{"sectionNumber":"21","sectionType":"section","heading":"Ministerial response to report for Legislative Assembly","content":"21 Ministerial response to report for Legislative Assembly\n(1) Within 4 months after the day a report by the auditor-general is\npresented to the Legislative Assembly under section 17 (Reports for\nLegislative Assembly), the Minister must—\n(a) prepare a written response to the report; and\n(b) either—\n(i) present the response to the Legislative Assembly; or\n(ii) give the response, and a copy for each member of the\nAssembly, to the Speaker.\n(2) If the Minister gives the response to the Speaker—\n(a) the Speaker must arrange for a copy of the response to be given\nto each member of the Legislative Assembly; and\n(b) the Minister must present the response to the Legislative\nAssembly—\n(i) on the next sitting day; or\n(ii) if the next sitting day is the first meeting of the Legislative\nAssembly after a general election of members of the\nAssembly—on the second sitting day after the election.\n(3) In this section:\nSpeaker, for a response given to the Deputy Speaker or clerk under\nsection 37A (Reports to be given to Speaker), means the Deputy\nSpeaker or clerk.\n\nPart 5 Review of auditor-general\nDivision 5.1 Strategic review of auditor-general\nSection 23\npage 36 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 5 Review of auditor-general\nDivision 5.1 Strategic review of auditor-general\n23 Meaning of strategic review—div 5.1\nIn this division:\nstrategic review, of the auditor-general, means—\n(a) a review of the auditor-general’s functions; and\n(b) a performance audit of the auditor-general.\n","sortOrder":47},{"sectionNumber":"24","sectionType":"section","heading":"Strategic review to be carried out in each Assembly term","content":"24 Strategic review to be carried out in each Assembly term\n(1) A strategic review of the auditor-general must be carried out once in\neach term of the Legislative Assembly.\n(2) The relevant Assembly committee must decide when the strategic\nreview is to be carried out.\n","sortOrder":48},{"sectionNumber":"25","sectionType":"section","heading":"Strategic reviewer","content":"25 Strategic reviewer\n(1) When the relevant Assembly committee decides that the strategic\nreview of the auditor-general is to be carried out, the relevant\nAssembly committee must ask the Speaker to, on behalf of the\nTerritory, engage a person to conduct the strategic review.\n(2) If requested by the relevant Assembly committee, the Speaker must,\non behalf of the Territory, engage an appropriately qualified person\n(the strategic reviewer) under a contract to conduct the strategic\nreview.\n\nReview of auditor-general Part 5\nStrategic review of auditor-general Division 5.1\nSection 26\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 37\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":49},{"sectionNumber":"26","sectionType":"section","heading":"Strategic review to be conducted as requested","content":"26 Strategic review to be conducted as requested\n(1) If the Speaker engages a strategic reviewer under section 25—\n(a) the relevant Assembly committee must—\n(i) decide terms of reference for the strategic review, in\nconsultation with the Minister; and\n(ii) ask the strategic reviewer to conduct the strategic review\naccording to the terms of reference; and\n(b) the strategic reviewer must conduct the requested strategic\nreview as soon as practicable after receiving the request.\n(2) The strategic reviewer may conduct a strategic review of the auditor-\ngeneral only when requested under this section.\n","sortOrder":50},{"sectionNumber":"27","sectionType":"section","heading":"Powers and obligations of strategic reviewer","content":"27 Powers and obligations of strategic reviewer\n(1) The strategic reviewer has the same powers and obligations in\nrelation to the strategic review as the auditor-general has under the\nfollowing provisions in relation to a performance audit under\nsection 12 (Performance audits—Territory):\n(a) division 3.6 (Power to obtain information);\n(b) section 19 (Reporting sensitive information);\n(c) section 35 (Directions about protected information);\n(d) section 36 (Offences—use or divulge protected information).\n(2) The strategic reviewer may include deliberative information in a\nreport for the Legislative Assembly only if the information has\npreviously been published.\nExample—information previously published\ninformation included in a previous report for the Legislative Assembly\nNote Deliberative information—see the dictionary.\n\nPart 5 Review of auditor-general\nDivision 5.1 Strategic review of auditor-general\nSection 28\npage 38 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":51},{"sectionNumber":"28","sectionType":"section","heading":"Comments on proposed strategic review report","content":"28 Comments on proposed strategic review report\n(1) This section applies if the strategic reviewer is preparing a report\nabout the strategic review for the Legislative Assembly under\nsection 29.\n(2) The strategic reviewer must give the auditor-general—\n(a) a copy of the proposed report; and\n(b) a written notice (a proposed report notice) stating that the\nauditor-general may give written comments about the proposed\nreport to the strategic reviewer before the end of—\n(i) 14 days after the day the notice is given to the\nauditor-general; or\n(ii) a longer period stated in the notice.\n(3) If the strategic reviewer receives comments under this section, the\nstrategic reviewer must consider the comments in preparing the final\nreport.\n(4) In this section:\nproposed report means a draft version of a report.\n","sortOrder":52},{"sectionNumber":"29","sectionType":"section","heading":"Strategic review report","content":"29 Strategic review report\n(1) As soon as practicable after completing a strategic review, the\nstrategic reviewer must give a report about the strategic review to the\nSpeaker.\n(2) The report must include the substance of any comments received by\nthe strategic reviewer under section 28 (3).\n(3) The Speaker must present a copy of the report to the Legislative\nAssembly.\n\nReview of auditor-general Part 5\nIndependent financial audit of auditor-general Division 5.2\nSection 30\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 39\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDivision 5.2 Independent financial audit of\nauditor-general\n30 Meaning of independent financial audit—div 5.2\nIn this division:\nindependent financial audit, of the auditor-general, means an audit\nof an annual financial statement prepared by the auditor-general\nunder the Financial Management Act, section 27 (Annual financial\nstatements of directorates).\nNote The Financial Management Act (FMA), s 27 applies to the\nauditor-general as if a reference in that section to a directorate included a\nreference to the auditor-general (see FMA, s 4 (1) (b) (i)).\n","sortOrder":53},{"sectionNumber":"31","sectionType":"section","heading":"Independent auditor","content":"31 Independent auditor\nThe Speaker must, on behalf of the Territory, engage an appropriately\nqualified person (the independent auditor) under a contract to—\n(a) conduct independent financial audits of the auditor-general; and\n(b) exercise functions as required under the Financial Management\nAct.\nNote The FMA, s 4 (2) applies that Act, div 3.2 to the auditor-general as if a\nreference in that division to the auditor-general were a reference to the\nindependent auditor.\nThe FMA, s 29 requires the independent auditor to give the\nauditor-general audit opinions about annual financial statements.\n","sortOrder":54},{"sectionNumber":"32","sectionType":"section","heading":"Independent financial audits","content":"32 Independent financial audits\n(1) The independent auditor must conduct an independent financial audit\nof each annual financial statement prepared by the auditor-general\nunder the Financial Management Act, division 3.2 (Financial reports\nand performance statements of directorates).\n\n","sortOrder":55},{"sectionNumber":"Part 5","sectionType":"part","heading":"Review of auditor-general","content":"Part 5 Review of auditor-general\n","sortOrder":56},{"sectionNumber":"Div 5","sectionType":"division","heading":"2 Independent financial audit of auditor-general","content":"Division 5.2 Independent financial audit of auditor-general\nSection 33\npage 40 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) As soon as practicable after completing an independent financial\naudit, the independent auditor must give a written report about the\naudit to the Speaker.\n(3) However, the independent auditor must give the auditor-general a\ndraft version of the report before preparing the final report.\n","sortOrder":57},{"sectionNumber":"33","sectionType":"section","heading":"Powers and obligations of independent auditor","content":"33 Powers and obligations of independent auditor\n(1) The independent auditor has the same powers and obligations in\nrelation to the conduct of an independent financial audit as the\nauditor-general has under the following provisions in relation to a\nperformance audit under section 12 (Performance audits—Territory):\n(a) division 3.6 (Power to obtain information);\n(b) section 19 (Reporting sensitive information);\n(c) section 35 (Directions about protected information);\n(d) section 36 (Offences—use or divulge protected information).\n(2) The independent auditor may include deliberative information in a\nreport for the Legislative Assembly only if the information has\npreviously been published.\nExample—information previously published\ninformation included in a previous report for the Legislative Assembly\nNote Deliberative information—see the dictionary.\n\nProtected information Part 5A\nSection 34\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 41\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPart 5A Protected information\n","sortOrder":58},{"sectionNumber":"34","sectionType":"section","heading":"Meaning of protected information—pt 5A","content":"34 Meaning of protected information—pt 5A\nIn this part—\nprotected information means information that is disclosed to, or\nobtained by, a person to whom this section applies because of the\nexercise of a function under this Act by the person or someone else.\nExample—protected information\ninformation obtained by the auditor-general under s 14 in the course of conducting\nan audit\n","sortOrder":59},{"sectionNumber":"35","sectionType":"section","heading":"Directions about protected information","content":"35 Directions about protected information\n(1) The auditor-general, or a person authorised by the auditor-general (an\nauthorised person), may give a direction to a person prohibiting or\nrestricting the disclosure of protected information.\n(2) In deciding whether to give a direction under subsection (1), the\nauditor-general or authorised person must have regard to whether the\ndirection—\n(a) would promote the purposes of this Act; or\n(b) is necessary or desirable to protect the integrity of an audit or\ninvestigation (however described) by the auditor-general.\n(3) The auditor-general or authorised person may also have regard to any\nother relevant matter in deciding whether to give a direction under\nsubsection (1).\n(4) A person commits an offence if—\n(a) the auditor-general or an authorised person has given to the\nperson or someone else a direction under subsection (1)\nprohibiting or restricting the disclosure of protected\ninformation; and\n(b) the person knows that the direction has been given; and\n\nPart 5A Protected information\nSection 36\npage 42 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) the person discloses the information to someone else.\nMaximum penalty: 50 penalty units, imprisonment for 6 months or\nboth.\n(5) Subsection (4) does not apply if the information is disclosed—\n(a) under this Act or another territory law; or\n(b) in relation to the exercise of a function, as a person to whom this\nsection applies, under this Act or another territory law; or\n(c) in a court proceeding.\n(6) Subsection (4) does not apply to the disclosure of protected\ninformation—\n(a) if the protected information is about a person—with the person’s\nconsent; or\n(b) in accordance with a disclosure direction; or\nNote Disclosure direction—see s 36A.\n(c) to an entity prescribed by regulation.\nNote 1 The defendant has an evidential burden in relation to the matters\nmentioned in s (5) and s (6) (see Criminal Code, s 58).\nNote 2 If the protected information disclosed under s (5) or s (6) is provided by\na person under s 14, the information and any information directly or\nindirectly derived from it may not be admissible in evidence against the\nperson in another criminal proceeding (see s 14D).\n","sortOrder":60},{"sectionNumber":"36","sectionType":"section","heading":"Offences—use or divulge protected information","content":"36 Offences—use or divulge protected information\n(1) A person to whom this section applies commits an offence if—\n(a) the person uses information; and\n(b) the information is protected information; and\n\nProtected information Part 5A\nSection 36\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 43\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) the person is reckless about whether the information is protected\ninformation.\nMaximum penalty: 50 penalty units, imprisonment for 6 months or\nboth.\n(2) A person to whom this section applies commits an offence if—\n(a) the person does something that divulges information; and\n(b) the information is protected information; and\n(c) the person is reckless about whether—\n(i) the information is protected information; and\n(ii) doing the thing would result in the information being\ndivulged to someone else.\nMaximum penalty: 50 penalty units, imprisonment for 6 months or\nboth.\n(3) This section does not apply if the information is used or divulged—\n(a) under this Act or another territory law; or\n(b) in relation to the exercise of a function, as a person to whom this\nsection applies, under this Act or another territory law; or\n(c) in a court proceeding.\n(4) This section does not apply to the using or divulging of protected\ninformation—\n(a) if the protected information is about a person—with the person’s\nconsent; or\n(b) in accordance with a disclosure direction; or\nNote Disclosure direction—see s 36A.\n\n","sortOrder":61},{"sectionNumber":"Part 5A","sectionType":"part","heading":"Protected information","content":"Part 5A Protected information\nSection 36\npage 44 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(c) to an entity prescribed by regulation.\nNote 1 The defendant has an evidential burden in relation to the matters\nmentioned in s (3) and s (4) (see Criminal Code, s 58).\nNote 2 If the protected information used or divulged under s (3) or s (4) is\nprovided by a person under s 14, the information and any information\ndirectly or indirectly derived from it may not be admissible in evidence\nagainst the person in another criminal proceeding (see s 14D).\n(5) A person to whom this section applies need not divulge protected\ninformation to a court, or produce a document containing protected\ninformation to a court, unless it is necessary to do so for this Act or\nanother law applying in the territory.\n(6) In this section:\ncourt includes a tribunal, authority or person having power to require\nthe production of documents or the answering of questions.\ndivulge includes—\n(a) communicate; or\n(b) publish.\nperson to whom this section applies means—\n(a) a person who is or has been—\n(i) the auditor-general; or\n(ii) anyone acting under the direction or authority of the\nauditor-general; or\n(b) anyone else who has exercised a function under this Act.\nproduce includes allow access to.\nuse information includes make a record of the information.\nNote The Crimes Act 1900, s 153 also deals with disclosure of information by\npublic employees or people performing services for the Territory or a\nterritory authority. Section 36 applies to the auditor-general and anyone\nelse who has exercised a function under the Act.\n\nProtected information Part 5A\nSection 36A\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 45\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":62},{"sectionNumber":"36A","sectionType":"section","heading":"Minister may direct disclosure of protected information","content":"36A Minister may direct disclosure of protected information\nThe Minister may direct a person to disclose protected information to\nsomeone else (a disclosure direction) if the Minister certifies that the\ndisclosure is necessary in the public interest.\n\nPart 6 Miscellaneous\nSection 37\npage 46 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":63},{"sectionNumber":"Part 6","sectionType":"part","heading":"Miscellaneous","content":"Part 6 Miscellaneous\n","sortOrder":64},{"sectionNumber":"37","sectionType":"section","heading":"Protection of auditor-general etc from liability","content":"37 Protection of auditor-general etc from liability\n(1) A protected person is not personally liable for conduct done honestly\nand without recklessness—\n(a) in the exercise of a function under this Act or another law; or\n(b) in the reasonable belief that the conduct was in the exercise of a\nfunction under this Act or another law.\n(2) Any liability that would, apart from this section, attach to the\nprotected person attaches instead to the Territory.\n(3) In this section:\nconduct means an act or an omission to do an act.\nprotected person means a person who is or has been—\n(a) the auditor-general; or\n(b) a member of the staff of the auditor-general.\nstaff means—\n(a) staff mentioned in section 9C; and\n(b) a contractor mentioned in section 9D; and\n(c) a public servant mentioned in section 9E.\n","sortOrder":65},{"sectionNumber":"37A","sectionType":"section","heading":"Reports to be given to Speaker","content":"37A Reports to be given to Speaker\n(1) A report or response required by this Act to be given to the Speaker\nmust—\n(a) if the Speaker is unavailable—be given to the Deputy Speaker;\nor\n(b) if both the Speaker and Deputy Speaker are unavailable—be\ngiven to the clerk of the Legislative Assembly.\n\nMiscellaneous Part 6\nSection 37B\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 47\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n(2) For subsection (1), the Speaker or Deputy Speaker is unavailable if—\n(a) he or she is absent from duty; or\n(b) there is a vacancy in the office.\n","sortOrder":66},{"sectionNumber":"37B","sectionType":"section","heading":"Assistance for Speaker","content":"37B Assistance for Speaker\nIn exercising a function under this Act, the Speaker may seek\nadministrative support or advice from—\n(a) the Office of the Legislative Assembly; or\n(b) another entity that is able to provide impartial administrative\nsupport or advice.\n","sortOrder":67},{"sectionNumber":"38","sectionType":"section","heading":"Regulation-making power","content":"38 Regulation-making power\n(1) The Executive may make regulations for this Act.\nNote A regulation must be notified, and presented to the Legislative Assembly,\nunder the Legislation Act.\n(2) The Executive must consult with the auditor-general and the relevant\nAssembly committee before making a regulation under this Act.\n(3) Subject to any disallowance or amendment under the Legislation Act,\nchapter 7, a regulation under this Act commences—\n(a) if there is a motion to disallow the regulation and the motion is\nnegatived by the Legislative Assembly—on the day after the day\nthe motion is negatived; or\n(b) on the day after the 6th sitting day after the day it is presented to\nthe Legislative Assembly under that chapter; or\n(c) if the regulation provides for a later date or time of\ncommencement—on that date or at that time.\n\nDictionary\npage 48 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\n(see s 2)\nNote 1 The Legislation Act contains definitions and other provisions relevant to\nthis Act.\nNote 2 For example, the Legislation Act, dict, pt 1, defines the following terms:\n• appointment\n• bankrupt or personally insolvent\n• director-general (see s 163)\n• entity\n• Executive\n• exercise\n• fail\n• function\n• head of service\n• law, of the Territory\n• Office of the Legislative Assembly\n• public servant\n• Speaker\n• territory law\n• territory-owned corporation\n• under.\nchief executive officer—see the Financial Management Act,\ndictionary.\ncontract—see the Financial Management Act, dictionary.\ncontrolling interest—see section 5.\ndeliberative information means information that discloses a\ndeliberation or decision of the Executive.\ndirectorate—see the Financial Management Act, dictionary.\n\nDictionary\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 49\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\ndisclosure direction—see section 36A (Minister may direct\ndisclosure of protected information).\nFinancial Management Act means the Financial Management\nAct 1996.\nhead of service—see the Public Sector Management Act 1994,\ndictionary.\nindependent auditor—see section 31.\nindependent financial audit, of the auditor-general, for division 5.2\n(Independent financial audit of auditor-general)—see section 30.\njoint audit—see section 10C.\nmulti-entity audit—see section 10B.\nnon-public sector entity—see section 13B.\nperformance audit, of a person, body or thing—see section 11B.\nprotected information, for part 5A (Protected information)—see\nsection 34.\npublic sector company means—\n(a) a subsidiary of a territory authority; or\n(b) a territory-owned corporation; or\n(c) a subsidiary of a territory-owned corporation; or\n(d) a company prescribed by regulation; or\n(e) any other company in which the Territory or another territory\nentity has a controlling interest.\npublic sector entity—see section 13A.\nrelevant Assembly committee means the standing committee of the\nLegislative Assembly whose responsibilities include the examination\nof matters relating to the Auditor-General.\n\nDictionary\npage 50 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nresponsible director-general means—\n(a) for a directorate—the responsible director-general in relation to\nthe directorate under the Financial Management Act; and\n(b) for a territory authority—the chief executive officer of the\nauthority under the Financial Management Act; and\n(c) for a public sector company—the person responsible for\nmanaging the affairs of the company; and\n(d) for a joint venture or trust in which the Territory or a territory\nentity has a controlling interest—the responsible\ndirector-general of the directorate or territory entity that is\nresponsible for matters most closely related to that interest.\nspecial financial audit means an audit conducted under section 11.\nstrategic review, of the auditor-general, for division 5.1 (Strategic\nreview of auditor-general)—see section 23.\nstrategic reviewer, for division 5.1 (Strategic review of\nauditor-general)—see section 25 (2).\nsubsidiary, of a territory-owned corporation—see the\nTerritory-owned Corporations Act 1990, dictionary.\nterritory authority—see the Financial Management Act, dictionary.\nterritory entity means—\n(a) a territory authority; or\n(b) a public sector company.\n\nEndnotes\nAbout the endnotes 1\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 51\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEndnotes\n","sortOrder":68},{"sectionNumber":"1","sectionType":"section","heading":"About the endnotes","content":"1 About the endnotes\nAmending and modifying laws are annotated in the legislation history and the\namendment history. Current modifications are not included in the republished law\nbut are set out in the endnotes.\nNot all editorial amendments made under the Legislation Act 2001, part 11.3 are\nannotated in the amendment history. Full details of any amendments can be\nobtained from the Parliamentary Counsel’s Office.\nUncommenced amending laws are not included in the republished law. The details\nof these laws are underlined in the legislation history. Uncommenced expiries are\nunderlined in the legislation history and amendment history.\nIf all the provisions of the law have been renumbered, a table of renumbered\nprovisions gives details of previous and current numbering.\nThe endnotes also include a table of earlier republications.\n","sortOrder":69},{"sectionNumber":"2","sectionType":"section","heading":"Abbreviation key","content":"2 Abbreviation key\nA = Act NI = Notifiable instrument\nAF = Approved form o = order\nam = amended om = omitted/repealed\namdt = amendment ord = ordinance\nAR = Assembly resolution orig = original\nch = chapter par = paragraph/subparagraph\nCN = Commencement notice pres = present\ndef = definition prev = previous\nDI = Disallowable instrument (prev...) = previously\ndict = dictionary pt = part\ndisallowed = disallowed by the Legislative r = rule/subrule\nAssembly reloc = relocated\ndiv = division renum = renumbered\nexp = expires/expired R[X] = Republication No\nGaz = gazette RI = reissue\nhdg = heading s = section/subsection\nIA = Interpretation Act 1967 sch = schedule\nins = inserted/added sdiv = subdivision\nLA = Legislation Act 2001 SL = Subordinate law\nLR = legislation register sub = substituted\nLRA = Legislation (Republication) Act 1996 underlining = whole or part not commenced\nmod = modified/modification or to be expired\n\nEndnotes\n3 Legislation history\npage 52 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n3 Legislation history\nAuditor-General Act 1996 A1996-23\nnotified 4 June 1996 (Gaz 1996 No S101)\ncommenced 1 July 1996 (s 2)\nas amended by\nAuditor-General (Amendment) Act 1997 A1997-90\nnotified 1 December 1997 (Gaz 1997 No S380)\ncommenced 1 December 1997 (s 2)\nLegislation (Consequential Amendments) Act 2001 A2001-44 pt 27\nnotified 26 July 2001 (Gaz 2001 No 30)\ns 1, s 2 commenced 26 July 2001 (IA s 10B)\npt 27 commenced 12 September 2001 (s 2 and see Gaz 2001 No S65)\nAuditor-General Amendment Act 2001 A2001-52\nnotified 12 July 2001 (Gaz 2001 No 28)\ncommenced 12 July 2001 (s 2)\nLegislation Amendment Act 2002 A2002-11 pt 2.2\nnotified LR 27 May 2002\ns 1, s 2 commenced 27 May 2002 (LA s 75)\npt 2.2 commenced 28 May 2002 (s 2 (1))\nStatute Law Amendment Act 2002 A2002-30 pt 3.5\nnotified LR 16 September 2002\ns 1, s 2 taken to have commenced 19 May 1997 (LA s 75 (2))\npt 3.5 commenced 17 September 2002 (s 2 (1))\nAnnual Reports (Government Agencies) Act 2004 A2004-8 s 27\nnotified LR 19 March 2004\ns 1, s 2 commenced 19 March 2004 (LA s 75 (1))\ns 27 commenced 13 April 2004 (s 2 and CN2004-5)\nAnnual Reports Legislation Amendment Act 2004 A2004-9 sch 1\npt 1.3\nnotified LR 19 March 2004\ns 1, s 2 commenced 19 March 2004 (LA s 75 (1))\nsch 1 pt 1.3 commenced 13 April 2004 (s 2 and see Annual Reports\n(Government Agencies) Act 2004 A2004-8, s 2 and CN2004-5)\n\nEndnotes\nLegislation history 3\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 53\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAuditor-General Amendment Act 2004 A2004-72\nnotified LR 8 September 2004\ns 1, s 2 commenced 8 September 2004 (LA s 75 (1))\nremainder commenced 9 September 2004 (s 2)\nStatute Law Amendment Act 2008 A2008-28 sch 3 pt 3.6\nnotified LR 12 August 2008\ns 1, s 2 commenced 12 August 2008 (LA s 75 (1))\nsch 3 pt 3.6 commenced 26 August 2008 (s 2)\nStatute Law Amendment Act 2009 (No 2) A2009-49 sch 3 pt 3.4\nnotified LR 26 November 2009\ns 1, s 2 commenced 26 November 2009 (LA s 75 (1))\nsch 3 pt 3.4 commenced 17 December 2009 (s 2)\nAdministrative (One ACT Public Service Miscellaneous Amendments)\nAct 2011 A2011-22 sch 1 pt 1.14\nnotified LR 30 June 2011\ns 1, s 2 commenced 30 June 2011 (LA s 75 (1))\nsch 1 pt 1.14 commenced 1 July 2011 (s 2 (1))\nStatute Law Amendment Act 2011 (No 3) A2011-52 sch 3 pt 3.6\nnotified LR 28 November 2011\ns 1, s 2 commenced 28 November 2011 (LA s 75 (1))\nsch 3 pt 3.6 commenced 12 December 2011 (s 2)\nLegislative Assembly (Office of the Legislative Assembly) Act 2012\nA2012-26 sch 1 pt 1.2\nnotified LR 24 May 2012\ns 1, s 2 commenced 24 May 2012 (LA s 75 (1))\nsch 1 pt 1.2 commenced 1 July 2012 (s 2)\nAuditor-General Amendment Act 2013 A2013-25\nnotified LR 20 August 2013\ns 1, s 2 commenced 20 August 2013 (LA s 75 (1))\nremainder commenced 20 February 2014 (s 2 and LA s 79)\nOfficers of the Assembly Legislation Amendment Act 2013 A2013-41\npt 2\nnotified LR 7 November 2013\ns 1, s 2 commenced 7 November 2013 (LA s 75 (1))\npt 2 commenced 1 July 2014 (s 2)\n\nEndnotes\n","sortOrder":70},{"sectionNumber":"3","sectionType":"section","heading":"Legislation history","content":"3 Legislation history\npage 54 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nOfficers of the Assembly Legislation Amendment Act 2014 A2014-22\npt 2\nnotified LR 26 May 2014\ns 1, s 2 commenced 26 May 2014 (LA s 75 (1))\npt 2 commenced 1 July 2014 (s 2 and see Officers of the Assembly\nLegislation Amendment Act 2013 A2013-41 s 2)\nAuditor-General Amendment Act 2014 A2014-31\nnotified LR 20 August 2014\ns 1, s 2 commenced 20 August 2014 (LA s 75 (1))\nremainder commenced 21 August 2014 (s 2)\nStatute Law Amendment Act 2015 (No 2) A2015-50 sch 1 pt 1.1, sch 3\npt 3.2\nnotified LR 25 November 2015\ns 1, s 2 commenced 25 November 2015 (LA s 75 (1))\nsch 1 pt 1.1, sch 3 pt 3.2 commenced 9 December 2015 (s 2)\nPublic Sector Management Amendment Act 2016 A2016-52 sch 1\npt 1.7\nnotified LR 25 August 2016\ns 1, s 2 commenced 25 August 2016 (LA s 75 (1))\nsch 1 pt 1.7 commenced 1 September 2016 (s 2)\nLegislative Assembly Legislation Amendment Act 2017 A2017-41 pt 2\nnotified LR 13 November 2017\ns 1, s 2 commenced 13 November 2017 (LA s 75 (1))\npt 2 commenced 14 November 2017 (s 2)\nInspector of Correctional Services Act 2017 A2017-47 sch 2 pt 2.1\nnotified LR 7 December 2017\ns 1, s 2 commenced 7 December 2017 (LA s 75 (1))\nsch 2 pt 2.1 commenced 8 December 2017 (s 2 (1))\nStatute Law Amendment Act 2018 A2018-42 sch 3 pt 3.4\nnotified LR 8 November 2018\ns 1, s 2 taken to have commenced 1 July 2018 (LA s 75 (2))\nsch 3 pt 3.4 commenced 22 November 2018 (s 2 (1))\n\nEndnotes\nLegislation history 3\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 55\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nLegislation (Legislative Assembly Committees) Amendment Act 2022\nA2022-4 sch 1 pt 1.4\nnotified LR 30 March 2022\ns 1, s 2 commenced 30 March 2022 (LA s 75 (1))\nsch 1 pt 1.4 commenced 6 April 2022 (s 2)\nMonitoring of Places of Detention Legislation Amendment Act 2024\nA2024-41 sch 1 pt 1.1\nnotified LR 17 September 2024\ns 1, s 2 commenced 17 September 2024 (LA s 75 (1))\nsch 1 pt 1.1 commenced 18 September 2024 (s 2 (1))\n\nEndnotes\n4 Amendment history\npage 56 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n4 Amendment history\nPreliminary\ndiv 1.1 hdg ins A2013-25 s 4\nName of Act\ns 1 sub A2002-30 amdt 3.36\nDictionary\ns 2 orig s 2\nom A2001-44 amdt 1.311\npres s 2\n(prev s 3) renum and reloc as s 2 A2002-30 amdt 3.39\nam A2018-42 amdt 3.20\nApplication of terms used in Financial Management Act\ns 3 orig s 3\nrenum as s 2 A2002-30 amdt 3.39\npres s 3\nins A2002-30 amdt 3.39\nom A2013-25 s 5\ndefs reloc to dict A2002-30 amdt 3.38\ndef controlling interest reloc to dict A2002-30 amdt 3.38\ndef Financial Management Act reloc to dict A2002-30\namdt 3.38\ndef independent auditor reloc to dict A2002-30 amdt 3.38\ndef performance audit reloc to dict A2002-30 amdt 3.38\ndef public accounts committee reloc to dict A2002-30\namdt 3.38\ndef public sector company reloc to dict A2002-30 amdt 3.38\ndef Public Sector Management Act reloc to dict A2002-30\namdt 3.38\ndef responsible chief executive reloc to dict A2002-30\namdt 3.38\ndef Speaker om R2 LA\ndef subsidiary om A2002-30 amdt 3.37\ndef Territory entity reloc to dict A2002-30 amdt 3.38\ndef Territory owned corporation om A2002-30 amdt 3.37\nNotes\ns 3A ins A2002-30 amdt 3.39\nOffences against Act—application of Criminal Code etc\ns 3B ins A2004-72 s 4\nReports to be given to Speaker\ns 4 renum and reloc as s 37A\nImportant concepts\ndiv 1.2 hdg ins A2013-25 s 7\n\nEndnotes\nAmendment history 4\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 57\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nEstablishment and independence of auditor-general\ndiv 2.1 hdg ins A2013-25 s 7\nAuditor-general\ns 6 am A2008-28 amdt 3.34\nOfficer of the Legislative Assembly\ns 6A ins A2013-41 s 4\nam A2017-41 ss 4-6\nAuditor-general—independence\ns 7 sub A2013-25 s 9\nReports for Annual Reports (Government Agencies) Act 2004\ns 7A (prev s 9A) ins A2004-8 s 27\nrenum and reloc as s 7A A2013-25 s 12\nAppointment of auditor-general\ndiv 2.2 hdg ins A2013-25 s 9\nAppointment\ns 7B (prev sch 1 s 1.1) am A2001-52 s 6; A2002-30 amdt 3.45;\nA2008-28 amdt 3.34\nrenum and reloc as s 7B A2013-25 s 47\nom A2013-41 s 5\nAppointment\ns 8 am A2008-28 amdt 3.34, amdt 3.35; A2011-52 amdt 3.13\nsub A2013-41 s 5\nam A2016-52 amdt 1.30; A2017-41 s 7, s 8; pars renum\nR18 LA; A2022-4 amdt 1.9\nTerm of appointment\ns 8AA ins A2017-41 s 9\nActing auditor-general\ns 8A (prev sch 1 s 1.6) sub A2002-30 amdt 3.47\nrenum as sch 1 s 1.5 R7 LA\nrenum and reloc as s 8A A2013-25 s 48\nsub A2013-41 s 6\nam A2022-4 amdt 1.9\nOther provisions applying to auditor-general\ndiv 2.3 hdg ins A2013-25 s 10\nApplication of Legislation Act, div 19.3.3\ns 8B (prev sch 1 s 1.7) ins A2002-11 amdt 2.4\nrenum as sch 1 s 1.6 R7 LA\nrenum and reloc as s 8B A2013-25 s 48\nom A2013-41 s 7\nins A2013-41 s 8\n\nEndnotes\n4 Amendment history\npage 58 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDisclosure of interests\ns 8C ins A2013-41 s 8\nAuditor-general must not do other work etc\ns 8D ins A2013-41 s 8\nResignation\ns 9 orig s 9\nam A2002-30 amdt 3.49\nom A2013-25 s 11\npres s 9\n(prev sch 1 s 1.3) renum as sch 1 s 1.2 R7 LA\nrenum and reloc as s 9 A2013-25 s 48\nam A2013-41 s 9\nRetirement\ns 9A orig s 9A\nrenum as s 7A\npres s 9A\n(prev sch 1 s 1.4) renum as s 1.3 R7 LA\nrenum and reloc as s 9A A2013-25 s 48\nsub A2013-41 s 8\nSuspension—generally\ns 9B (prev sch 1 s 1.5) am A2008-28 amdt 3.33, amdt 3.34\nrenum as sch 1 s 1.4 R7 LA\nam A2009-49 amdt 3.10\nrenum and reloc as s 9B A2013-25 s 48\nsub A2013-41 s 8\nam A2015-50 amdt 3.4; A2016-52 amdt 1.31\nSuspension—relevant Assembly committee notice and meetings\ns 9BA hdg am A2022-4 amdt 1.9\ns 9BA ins A2013-41 s 8\nam A2022-4 amdt 1.9\nSuspension—ending suspension\ns 9BB ins A2013-41 s 8\nam A2015-50 amdt 3.5; A2022-4 amdt 1.9\nEnding of appointment\ns 9BC ins A2013-41 s 8\nam A2015-50 amdt 3.6\nLeave of absence\ns 9BD ins A2013-41 s 8\nOffice of the auditor-general\ndiv 2.4 hdg ins A2013-25 s 10\n\nEndnotes\nAmendment history 4\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 59\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nAuditor-general’s staff\ns 9C ins A2013-25 s 10\nam A2013-41 s 11\nsub A2016-52 amdt 1.32\nContractors\ns 9D (prev s 24) am A2002-30 amdt 3.49\nrenum and reloc as s 9D A2013-25 s 39\nStaff not subject to direction from others\ns 9DA ins A2013-41 s 12\nOther arrangements for staff and facilities\ns 9E (prev s 25) sub A2011-22 amdt 1.52\nrenum and reloc as s 9E A2013-25 s 39\nsub A2016-52 amdt 1.33\nDelegation\ns 9F (prev s 26) sub A2002-30 amdt 3.44\nam A2013-25 s 40\nrenum and reloc as s 9F A2013-25 s 41\nam A2016-52 amdt 1.34\nFunctions and powers\npt 3 hdg note ins A2004-72 s 5\nApplication—pt 3\ndiv 3.1 hdg ins A2013-25 s 13\nApplication—Office of the Legislative Assembly—pt 3\ns 9G hdg (prev s 20 hdg) sub A2013-25 s 33\ns 9G (prev s 20) am A2011-22 amdt 1.55, amdt 1.56\nsub A2012-26 amdt 1.9\nrenum and reloc as s 9G A2013-25 s 34\nFunctions\ndiv 3.2 hdg ins A2013-25 s 13\nFunctions\ns 10 am A2002-30 amdt 3.40; A2011-22 amdt 1.49; A2013-25 s 14;\nA2017-47 amdt 2.1; A2024-41 amdt 1.1\nAuditor under the Corporations Act\ns 10A (prev s 13) am A2008-28 amdt 3.34\nrenum and reloc as s 10A A2013-25 s 19\nAuditor-general may conduct audit of multiple entities\ns 10B ins A2013-25 s 15\nAuditor-general may conduct joint or collaborative audit\ns 10C ins A2013-25 s 15\n\nEndnotes\n4 Amendment history\npage 60 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nFinancial audits\ndiv 3.3 hdg ins A2013-25 s 15\nSpecial financial audits\ns 11 am A2008-28 amdt 3.34\nAudit fees\ns 11A (prev s 16) am A2004-9 amdt 1.3\nsub A2004-72 s 10\nrenum and reloc as s 11A A2013-25 s 23\nPerformance audits\ndiv 3.4 hdg ins A2013-25 s 16\nMeaning of performance audit\ns 11B ins A2013-25 s 16\nPerformance audits—Territory\ns 12 hdg sub A2013-25 s 17\ns 12 am A1997-90 s 4; A2002-30 amdt 3.41; A2004-72 s 6;\nss renum R6 LA (see A2004-72 s 7); A2008-28 amdt 3.35;\nA2011-22 amdt 1.56; A2013-25 s 18\nAnnual performance audit program\ns 13 orig s 13\nrenum and reloc as s 10A\npres s 13\nins A2013-25 s 20\nam A2022-4 amdt 1.9\nAudit of non-public sector entities\ndiv 3.5 hdg ins A2013-25 s 21\nMeaning of public sector entity\ns 13A ins A2013-25 s 21\nMeaning of non-public sector entity\ns 13B ins A2013-25 s 21\nMinister or relevant Assembly committee may request audit of non-public\nsector entity\ns 13C hdg am A2022-4 amdt 1.9\ns 13C ins A2013-25 s 21\nam A2022-4 amdt 1.9\nNon-public sector entity audits—initiated by auditor-general\ns 13D ins A2013-25 s 21\nPower to obtain information\ndiv 3.6 hdg ins A2013-25 s 21\n\nEndnotes\nAmendment history 4\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 61\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPower to obtain information etc\ns 14 am A2002-30 amdt 3.49\nsub A2004-72 s 8\nPower to administer oath or affirmation\ns 14A ins A2004-72 s 8\nFailure to comply with notice under s 14 (1)\ns 14B ins A2004-72 s 8\nAttendance before auditor-general—offences\ns 14C ins A2004-72 s 8\nPrivileges against self-incrimination and exposure to civil penalty\ns 14D ins A2004-72 s 8\nAccess to premises and things—Territory\ns 15 hdg sub A2013-25 s 22\ns 15 am A2002-30 amdt 3.49\nsub A2004-72 s 9\nFailure to comply with requirement—offence\ns 15A ins A2004-72 s 9\nAudit fees\ns 16 renum and reloc as s 11A\nReports for Legislative Assembly\ndiv 3.7 hdg ins A2013-25 s 24\nReports for Legislative Assembly\ns 17 sub A2001-52 s 4\nam A2002-30 amdt 3.42, amdt 3.49; A2011-22 amdt 1.55;\nA2013-25 ss 25-27; A2013-41 s 13; ss renum R13 LA;\nA2015-50 amdt 1.1; ss renum R16 LA\nComments on proposed reports\ns 18 am A2008-28 amdt 3.34; A2011-22 amdt 1.55\nsub A2013-25 s 28; A2014-31 s 4\nam A2022-4 amdt 1.9\nReporting sensitive information\ns 19 sub A2004-72 s 11\nam A2013-25 s 29, s 30; ss renum R12 LA; A2022-4 amdt 1.9\nReporting Executive deliberations and decisions\ns 19A renum as s 20\n\nEndnotes\n4 Amendment history\npage 62 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nReporting Executive deliberations and decisions\ns 20 orig s 20\nrenum and reloc as s 9G\npres s 20\n(prev s 19A) ins A2004-72 s 11\nsub A2013-25 s 31\nrenum as s 20 A2013-25 s 32\nMinisterial response to report for Legislative Assembly\ns 21 am A2002-30 amdt 3.43; A2011-22 amdt 1.50, amdt 1.56;\nA2013-25 s 35\nom A2014-22 s 4\nins A2015-50 amdt 1.2\nAdministration\npt 4 hdg om A2014-22 s 4\nProposed appropriations\ns 22 am A2008-28 amdt 3.35; A2011-52 amdt 3.14\nom A2014-22 s 4\nAdditional amounts for certain audits\ns 22A ins A2001-52 s 5\nam A2011-52 amdt 3.15; A2013-25 s 36, s 37\nom A2014-22 s 4\nReview of auditor-general\npt 5 hdg ins A2013-25 s 42\nStrategic review of auditor-general\ndiv 5.1 hdg ins A2013-25 s 42\nMeaning of strategic review—div 5.1\ns 23 am A2008-28 amdt 3.34; A2011-22 amdt 1.51\nom A2013-25 s 38\nins A2013-25 s 42\nStrategic review to be carried out in each Assembly term\ns 24 orig s 24\nrenum and reloc as s 9D\npres s 24\nins A2013-25 s 42\nam A2022-4 amdt 1.9\nStrategic reviewer\ns 25 orig s 25\nrenum and reloc as s 9E\npres s 25\nins A2013-25 s 42\nam A2022-4 amdt 1.9\n\nEndnotes\nAmendment history 4\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 63\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nStrategic review to be conducted as requested\ns 26 orig s 26\nrenum and reloc as s 9F\npres s 26\nins A2013-25 s 42\nam A2022-4 amdt 1.9\nPowers and obligations of strategic reviewer\ns 27 sub A2013-25 s 42\nComments on proposed strategic review report\ns 28 sub A2013-25 s 42\nStrategic review report\ns 29 am A2008-28 amdt 3.34\nsub A2013-25 s 42\nIndependent financial audit of auditor-general\ndiv 5.2 hdg ins A2013-25 s 42\nMeaning of independent financial audit—div 5.2\ns 30 am A2008-28 amdt 3.34\nsub A2013-25 s 42; A2014-22 s 5\nIndependent auditor\ns 31 am A2008-28 amdt 3.34\nsub A2013-25 s 42\nam A2014-22 s 6\nIndependent financial audits\ns 32 am A2002-30 amdt 3.49\nsub A2004-72 s 12; A2013-25 s 42\nam A2014-22 s 7\nMeaning of protected information for pt 6\ns 32A renum as s 33\nDisclosure of protected information\ns 32B renum as s 34\nDirections about protected information\ns 32C renum as s 35\nAuthorised disclosures of protected information\ns 32D renum as s 36\n\nEndnotes\n4 Amendment history\npage 64 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nPowers and obligations of independent auditor\ns 33 orig s 33\nrenum as s 37\nprev s 33\n(prev s 32A) ins A2004-72 s 13\nrenum R6 LA (see A2004-72 s 15)\nom A2013-25 s 43\npres s 33\nins A2013-25 s 42\nProtected information\npt 5A hdg ins A2013-25 s 42\nMeaning of protected information—pt 5A\ns 34 orig s 34\nam A2002-30 amdt 3.49\nom A2004-72 s 14\nprev s 34\n(prev s 32B) ins A2004-72 s 13\nrenum R6 LA (see A2004-72 s 15)\nom A2013-25 s 43\npres s 34\nins A2013-25 s 42\nDirections about protected information\ns 35 orig s 35\nrenum as s 38\npres s 35\n(prev s 32C) ins A2004-72 s 13\nrenum R6 LA (see A2004-72 s 15)\nam A2013-25 s 44\nreloc to pt 5A A2013-25 s 45\nOffences—use or divulge protected information\ns 36 orig s 36\n(prev s 32D) ins A2004-72 s 13\nrenum R6 LA (see A2004-72 s 15)\nprev s 36\nom A2013-25 s 46\npres s 36\nins A2013-25 s 42\nMinister may direct disclosure of protected information\ns 36A ins A2013-25 s 42\nProtection of auditor-general etc from liability\ns 37 (prev s 33) am A2002-30 amdt 3.49\nrenum R6 LA (see A2004-72 s 15)\nsub A2008-28 amdt 3.32\nam A2016-52 amdt 1.35\n\nEndnotes\nAmendment history 4\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 65\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nReports to be given to Speaker\ns 37A (prev s 4) am A2008-28 amdt 3.34\nrenum and reloc as s 37A A2013-25 s 6\nam A2015-50 amdt 1.3\nAssistance for Speaker\ns 37B ins A2017-41 s 10\nRegulation-making power\ns 38 (prev s 35) sub A2001-44 amdt 1.312\nrenum R6 LA (see A2004-72 s 15)\nam A2013-41 s 14; A2022-4 amdt 1.9\nTransitional—Officers of the Assembly Legislation Amendment Act 2013\npt 10 hdg ins A2013-41 s 15\nexp 1 July 2015 (s 51)\nExisting appointment of auditor-general\ns 50 ins A2013-41 s 15\nexp 1 July 2015 (s 51)\nExpiry—pt 10\ns 51 ins A2013-41 s 15\nexp 1 July 2015 (s 51)\nAppointment and terms of office of auditor-general\nsch 1 ss renum R7 LA\nAppointment\nsch 1 s 1.1 renum and reloc as s 7B\nResignation\nsch 1 s 1.2 orig sch 1 s 1.2\nom A2002-30 amdt 3.46\nprev sch 1 s 1.2\nrenum and reloc as s 9\nRetirement\nsch 1 s 1.3 renum and reloc as s 9A\nRemoval from office\nsch 1 s 1.4 renum and reloc as s 9B\nActing auditor-general\nsch 1 s 1.5 renum and reloc as s 8A\nApplication of Legislation Act, div 19.3.3\nsch 1 s 1.6 renum and reloc as s 8B\nApplication of Legislation Act, div 19.3.3\nsch 1 s 1.7 renum as sch 1 s 1.6 R7 LA\n\nEndnotes\n","sortOrder":71},{"sectionNumber":"4","sectionType":"section","heading":"Amendment history","content":"4 Amendment history\npage 66 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\nDictionary\ndict ins A2002-30 amdt 3.48\nam A2004-72 s 16; A2009-49 amdt 3.11; A2011-22 amdt 1.53;\nA2011-52 amdt 3.16; A2012-26 amdt 1.10; A2013-25 s 50;\nA2013-41 s 16; A2015-50 amdt 3.7; A2016-52 amdt 1.36\ndef appropriation ins A2013-25 s 51\nom A2015-50 amdt 3.8\ndef chief executive officer ins A2013-25 s 51\ndef contract ins A2013-25 s 51\ndef controlling interest reloc from s 3 A2002-30 amdt 3.38\ndef deliberative information ins A2013-25 s 51\ndef directorate ins A2013-25 s 51\ndef disclosure direction ins A2013-25 s 51\ndef Financial Management Act reloc from s 3 A2002-30\namdt 3.38\ndef head of service ins A2013-25 s 51\ndef independent auditor reloc from s 3 A2002-30 amdt 3.38\nsub A2013-25 s 52\ndef independent financial audit ins A2013-25 s 53\ndef joint audit ins A2013-25 s 53\ndef multi-entity audit ins A2013-25 s 53\ndef non-public sector entity ins A2013-25 s 53\ndef performance audit reloc from s 3 A2002-30 amdt 3.38\nsub A2013-25 s 54\ndef protected information ins A2004-72 s 17\nsub A2013-25 s 55\ndef public accounts committee reloc from s 3 A2002-30\namdt 3.38\nam A2011-22 amdt 1.56\nom A2022-4 amdt 1.10\ndef public sector company reloc from s 3 A2002-30\namdt 3.38\ndef public sector entity ins A2013-25 s 56\ndef Public Sector Management Act reloc from s 3 A2002-30\namdt 3.38\nom A2013-25 s 57\ndef relevant Assembly committee ins A2022-4 amdt 1.11\ndef responsible chief executive reloc from s 3 A2002-30\namdt 3.38\nom A2011-22 amdt 1.54\ndef responsible director-general ins A2011-22 amdt 1.54\ndef special financial audit ins A2013-25 s 58\ndef strategic review ins A2013-25 s 58\ndef strategic reviewer ins A2013-25 s 58\n\nEndnotes\nAmendment history 4\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 67\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\ndef subsidiary ins A2002-30 amdt 3.48\nam A2018-42 amdt 3.21\ndef territory authority ins A2013-25 s 58\ndef Territory entity reloc from s 3 A2002-30 amdt 3.38\n\nEndnotes\n5 Earlier republications\npage 68 Auditor-General Act 1996\nEffective: 18/09/24\nR22\n18/09/24\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":72},{"sectionNumber":"5","sectionType":"section","heading":"Earlier republications","content":"5 Earlier republications\nSome earlier republications were not numbered. The number in column 1 refers to\nthe publication order.\nSince 12 September 2001 every authorised republication has been published in\nelectronic pdf format on the ACT legislation register. A selection of authorised\nrepublications have also been published in printed format. These republications are\nmarked with an asterisk (*) in column 1. Electronic and printed versions of an\nauthorised republication are identical.\nRepublication No Amendments to Republication date\n1 A1997-90 1 March 1999\n2 A2001-52 12 September 2001\n3 A2002-11 30 May 2002\n4 A2002-30 17 September 2002\n5 A2004-9 13 April 2004\n6 A2004-72 9 September 2004\n7 A2008-28 26 August 2008\n8 A2009-49 17 December 2009\n9 A2011-22 1 July 2011\n10 A2011-52 12 December 2011\n11 A2012-26 1 July 2012\n12 (RI) ‡ A2013-25 15 July 2014\n13 (RI) ‡ A2014-22 15 July 2014\n14 A2014-31 21 August 2014\n15 A2014-31 2 July 2015\n16 A2015-50 9 December 2015\n17 A2016-52 1 September 2016\n18 A2017-41 14 November 2017\n19 A2017-47 8 December 2017\n20 A2018-42 22 November 2018\n21 A2022-4 6 April 2022\n‡ includes textual correction in s 19 (4)\n\nEndnotes\nExpired transitional or validating provisions 6\nR22\n18/09/24\nAuditor-General Act 1996\nEffective: 18/09/24\npage 69\nAuthorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au\n","sortOrder":73},{"sectionNumber":"6","sectionType":"section","heading":"Expired transitional or validating provisions","content":"6 Expired transitional or validating provisions\nThis Act may be affected by transitional or validating provisions that have expired.\nThe expiry does not affect any continuing operation of the provisions (see\nLegislation Act 2001, s 88 (1)).\nExpired provisions are removed from the republished law when the expiry takes\neffect and are listed in the amendment history using the abbreviation ‘exp’ followed\nby the date of the expiry.\nTo find the expired provisions see the version of this Act before the expiry took\neffect. The ACT legislation register has point-in-time versions of this Act.\n© Australian Capital Territory 2024","sortOrder":74}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"Yes. The Act’s operational scope has been expanded through amendments reflected in the amendment history: additions include a formal strategic review regime and independent financial audits of the Auditor‑General (ss 23–33), explicit powers to audit non‑public entities receiving public property (ss 13C–13D), multi‑entity and joint audits (ss 10B–10C), and a protected information regime with criminal offences and a ministerial disclosure direction (pt 5A; ss 34–36, 36A). These changes broadened investigatory reach, oversight and confidentiality controls (see amendment history in endnotes)."},"complexity_factors":["Appointment, tenure and removal regimes are detailed and involve multiple actors and procedures (consultation, committee agreement, single 7‑year non‑reappointable term; ss 8, 8AA, 9B, 9BC).","Strong statutory independence for audit decision‑making (complete discretion; s 7) combined with reporting and consultation requirements (ss 13, 17–18) increases checks and procedural complexity.","Broad coercive information powers with criminal penalties and strict liability elements create compliance burdens and enforcement complexity (powers to require info/produce documents/attend; ss 14, 14A, 14B, 14C, 14D).","Entry and inspection powers over Territory premises and related offences impose operational obligations on public bodies and staff (ss 15, 15A).","Audit reach includes public sector and conditional audit powers over non‑public entities that receive public property, with statutory thresholds before powers extend to non‑public parties (ss 13A–13D).","Fee‑for‑service charging mechanism makes audited entities legally liable for audit fees set by the Auditor‑General (s 11A), creating direct financial effects on those entities.","Protected information regime and criminal sanctions for misuse or disclosure, plus a ministerial power to direct disclosure in the public interest, balance confidentiality and executive discretion (pt 5A; ss 34–36, 36A).","Obligations to publish an annual performance audit program, provide drafts for comment, and require ministerial responses create layered timelines and administrative processes (ss 13, 18, 21).","Provisions for strategic review and independent financial audit of the Auditor‑General introduce reciprocal oversight and contracting arrangements (div 5.1, div 5.2; ss 23–33).","Interplay with other Acts (Financial Management Act, Corporations Act, Public Sector Management Act) and cross‑references increase legal interpretive complexity (see ss 10A, 9C and dictionary entries)."],"plain_english_summary":"This Act creates an independent Auditor‑General for the Australian Capital Territory who audits Territory finances and performance, may examine Territory entities and certain non‑public bodies linked to public property, and reports to the Legislative Assembly. It gives the Auditor‑General powers to require information, enter premises, charge audit fees and exclude or protect sensitive material, and it creates offences for non‑compliance or improper disclosure. Affected parties include directorates, territory entities, public sector companies and non‑public recipients of public property."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"_metrics":{"completionTokens":653},"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly from its original 1996 form. Major additions include: Part 5A on protected information (2004, expanded 2013), detailed suspension and removal procedures for the Auditor-General (2013), strategic review mechanisms (2013), non-public sector entity audit powers (2013), and joint/collaborative audit provisions. The 2013 amendments by the Officers of the Assembly Legislation Amendment Act substantially restructured the office's governance, adding extensive accountability mechanisms that go well beyond the original Act's simpler framework."},"complexity_factors":["Multiple cross-references to other ACT legislation (Financial Management Act, Public Sector Management Act, Corporations Act, Criminal Code)","Nested conditional logic in suspension and removal procedures (sections 9B-9BC)","Defined terms scattered across dictionary and substantive sections (e.g., 'controlling interest' in section 5, 'public sector entity' in section 13A)","Complex procedural requirements for audit reports including comment periods, presentation rules and ministerial responses","Protected information regime with multiple exceptions and criminal offences (Part 5A)","Detailed superannuation provisions for retirement on invalidity grounds (section 9A)","Multi-layered appointment process requiring consultation with multiple political officeholders (section 8)"],"plain_english_summary":"The Act creates an independent Auditor‑General for the ACT who audits government directorates, Territory entities and some private bodies receiving public funds, checking financial accounts, program performance and special matters where the Territory has control. Reporting to the Legislative Assembly, the Auditor‑General has discretion to choose audits, compel evidence, enter premises, and requires ministerial responses; audit material and staff are legally protected, and the office itself is subject to independent oversight and periodic review."}},"importantCases":[],"_links":{"self":"/api/acts/auditor-general-act-1996","history":"/api/acts/auditor-general-act-1996/history","analysis":"/api/acts/auditor-general-act-1996/analysis","conflicts":"/api/acts/auditor-general-act-1996/conflicts","importantCases":"/api/acts/auditor-general-act-1996/important-cases","documents":"/api/acts/auditor-general-act-1996/documents"}}