82Independent performance audit of Auditor-General and Victorian Auditor-General's Office

82 Independent performance audit of Auditor-General and Victorian Auditor-General's Office

(1) On the recommendation of the Parliamentary Committee, a suitably qualified person may be appointed by resolution of the Legislative Council and Legislative Assembly as an independent performance auditor of the Auditor-General and the Victorian Auditor-General's Office other than the following—

(a) a person who has a conflict of interest by reason of being engaged by the Auditor-General under section 7;

(b) a person who has a conflict of interest by reason of holding a delegation from the Auditor-General under section 8;

(c) a person appointed under section 79 as the independent financial auditor of the Victorian Auditor-General's Office.

(2) The independent performance auditor—

(a) is appointed on the terms and conditions and is entitled to the remuneration determined by the Parliamentary Committee; and

(b) in conducting the audit, must comply with directions as to the audit given by the Parliamentary Committee.

(3) Remuneration payable to a person appointed as the independent performance auditor is to be paid from money appropriated to the Parliament.

(4) The independent performance auditor must conduct a performance audit at least once every 4 years to determine whether the Auditor-General and the Victorian Auditor-General's Office are achieving their objectives effectively, economically and efficiently and in compliance with all relevant Acts.

(5) Subject to any directions given by the Parliamentary Committee, the independent performance auditor may exercise any powers of the Auditor-General under Part 7 to the extent necessary to conduct the audit as if a reference in that Part to the Auditor-General includes a reference to the independent performance auditor.

(6) The Parliamentary Committee must prepare and finalise a specification for a performance audit before the independent performance auditor may call for any information or rely on any power under Part 7 in relation to the audit.

(7) Before finalising a specification for a performance audit the Parliamentary Committee must—

(a) prepare a draft specification for the performance audit that sets out the objectives of the audit and the particular issues (if any) to be addressed; and

(b) consult with the Auditor-General on the draft specification.

(8) If the Auditor-General does not respond to a request for comment on a draft specification for a performance audit within 15 business days of receiving the request—

(a) the Auditor-General is taken to have no comment on the draft specification; and

(b) the independent performance auditor may finalise the specification.