NORTHERN TERRITORY OF AUSTRALIA
AUDIT ACT 1995
As in force at 10 August 2019
Table of provisions
Part 1 Preliminary matters
1 Short title ......................................................................................... 1
2 Commencement .............................................................................. 1
3 Interpretation ................................................................................... 1
Part 2 Auditor-General
4 Appointment of Auditor-General ...................................................... 3
4A Eligibility for appointment ................................................................. 3
4B Term of appointment ....................................................................... 4
4C Conditions of appointment ............................................................... 4
5 Salary of Auditor-General ................................................................ 5
6 Leave of absence of Auditor-General .............................................. 5
7 Vacancy in office ............................................................................. 5
7A Resignation...................................................................................... 6
7B Suspension and termination of appointment.................................... 6
8 Saving of rights under Public Sector Employment and
Management Act ............................................................................. 7
10 Acting Auditor-General .................................................................... 7
11 Oath before taking office ................................................................. 7
12 Protection from liability .................................................................... 8
12A Independence .................................................................................. 8
Part 3 Audits
13 Duties of Auditor-General ................................................................ 9
14 Special audits .................................................................................. 9
15 Audit of performance management systems ................................. 10
16 Auditor-General's reports............................................................... 11
17 Authorised auditors ........................................................................ 12
18 Duties of authorised auditor ........................................................... 12
19 Access to accounts to be afforded for audit purposes ................... 12
20 Production of books, accounts etc. ................................................ 12
21 Information and explanations to be afforded.................................. 12
22 ADI officers to give access to accounts ......................................... 13
23 Secrecy.......................................................................................... 13
Part 4 Auditor-General's reports
24 Reports to Legislative Assembly and supplementary reports ........ 14
Audit Act 1995 ii
25 Audit of Treasurer's Annual Financial Statement ........................... 15
Part 5 Strategic review and audit of accounts of
Auditor-General's Office
26 Strategic review of Auditor-General's Office .................................. 15
27 Audit of accounts of Auditor-General's Office, other Agency,
Territory controlled entity or other organisation ............................. 16
28 Extension of function to audit accounts of organisation ................. 17
Part 6 General matters
29 Offences ........................................................................................ 17
29A Regulations.................................................................................... 17
Part 7 Transitional matters for Audit Amendment
Act 2011
30 Auditor-General may be reappointed for further period ................. 17
Part 8 Transitional matters for Integrity and
Accountability Legislation Amendment
Act 2019
31 Effect on Auditor-General in office ................................................. 18
ENDNOTES
NORTHERN TERRITORY OF AUSTRALIA
As in force at 10 August 2019
AUDIT ACT 1995
An Act to provide for the appointment, and powers and functions, of the
Auditor-General and the audit of the accounts of the Territory, Agencies
and Territory controlled entities, and for related purposes
Part 1 Preliminary matters
1 Short title
This Act may be cited as the Audit Act 1995.
2 Commencement
This Act shall come into operation on the commencement of the
Financial Management Act 1995.
3 Interpretation
(1) In this Act:
Acting Auditor-General means a person appointed under
section 10.
audit includes the inspection, investigation, examination or review
of accounts and systems.
Auditor-General means the person appointed under section 4 as
the Auditor-General.
Auditor-General's Office means the Agency of that name
specified in Schedule 1 to the Public Sector Employment and
Management Act 1993.
Australian parliament means:
(a) the Legislative Assembly; or
(b) the Parliament of the Commonwealth or a State; or
(c) the parliament or legislature of another Territory.
Part 1 Preliminary matters
Audit Act 1995 2
authorised auditor means a person authorised or appointed under
section 17 by the Auditor-General to perform an audit.
by notice means by written notice.
company means a company within the meaning of the
Corporations Act 2001.
eligible person, see section 4A(1).
executive officer, in relation to a Territory controlled entity that is a
company, means a director or other person who is concerned with,
or takes part in, the management of the company.
organisation includes a body but does not include a Territory
controlled entity.
prescribed officer:
(a) of an Agency – means the Accountable Officer of the Agency;
or
(b) of a Territory controlled entity that is a company – means an
executive officer of the company; or
(c) of a Territory controlled entity other than a company – means
a person who is concerned with, or takes part, in the
management of the entity.
prescribed requirements means requirements prescribed by or
under this Act or the Financial Management Act 1995.
Treasurer's Annual Financial Statement means the statement
prepared annually by the Treasurer in accordance with section 9 of
the Financial Management Act 1995.
Territory controlled entity means either of the following entities if
the entity's receipts and expenditures are not kept as part of the
Public Account:
(a) a company that is an entity controlled, within the meaning of
the Corporations Act 2001, by an Agency or otherwise by the
Territory;
(b) an entity (other than a company or an entity established under
an Act) controlled, within the meaning of the Australian
Accounting Standards, by an Agency or otherwise by the
Territory.
Part 2 Auditor-General
Audit Act 1995 3
(2) Where a word or expression used in this Act is not defined in this
Act but is defined in and for the purposes of the Financial
Management Act 1995, then, unless the contrary intention appears,
that word or expression has the same meaning in this Act as it has
in the Financial Management Act 1995.
Note for subsection (2)
Words and expressions used in this Act and defined in the Financial
Management Act 1995 include ”Accountable Officer", "accounts" and "Public
Account". To understand this Act, the Financial Management Act 1995 needs to
be considered. For example, "Agency" and "Government Business Division" are
defined in the Financial Management Act 1995. Even though this Act does not
use the expression Government Business Division, a reference in this Act to an
Agency may include part of an Agency including a Government Business
Division. Such a context might be under section 13(3)(a).
Part 2 Auditor-General
4 Appointment of Auditor-General
(1) There is to be an Auditor-General.
(2) The Administrator may appoint an eligible person to be the Auditor-
General.
(3) The appointment may be made only after receiving a
recommendation of the Legislative Assembly.
(4) The Minister must table a copy of the appointment in the Legislative
Assembly within 6 sitting days after the appointment is made.
4A Eligibility for appointment
(1) A person is an eligible person for appointment as the Auditor-
General if:
(a) the person has suitable qualifications or experience relating to
the Auditor-General's functions; and
(b) the person is committed to the purposes of this Act and its
underlying principles; and
(c) the person is not any of the following:
(i) a judicial officer;
(ii) a member of an Australian parliament;
(iii) a member of a local government council or of an
equivalent body in a State or another Territory;
Part 2 Auditor-General
Audit Act 1995 4
(iv) a member of a political party;
(v) a prescribed officer of a Territory controlled entity; and
(d) the person does not have a recent political affiliation.
(2) For subsection (1)(d), a person has a recent political affiliation if, at
any time during the previous 5 years, the person:
(a) was a member of the Legislative Assembly or a local
government council; or
(b) was an office holder or elected representative of a political
party in the Territory or elsewhere in Australia; or
(c) was a member of staff of a minister; or
(d) made a reportable donation to a political party, or an
associated entity of a political party, in the Territory or
elsewhere in Australia.
(3) For subsection (2)(d), a person made a reportable donation if it was
made by the person or by a body corporate of which the person
was an office holder or majority shareholder at the time the
donation was made.
(4) In this section:
reportable donation means a gift or loan that is required to be
disclosed or reported under Part 10 of the Electoral Act 2004 or
under a similar law in force in the Commonwealth or in a State or
another Territory.
4B Term of appointment
(1) The appointment of a person as the Auditor-General is for a period
of 5 years.
(2) A person who is the Auditor-General may be reappointed, if still
eligible, for one further period of 5 years.
4C Conditions of appointment
(1) The Auditor-General holds office on the conditions, including
conditions about remuneration, expenses and allowances,
determined by the Administrator.
Part 2 Auditor-General
Audit Act 1995 5
(2) The Auditor-General's conditions of office:
(a) cannot provide any conditions (for example as to
remuneration) that are contingent on the Auditor-General's
performance in office; and
(b) cannot be varied during the Auditor-General's term in office.
5 Salary of Auditor-General
The salary and any annual allowance, and such other allowances,
as the Administrator determines under section 4C must be paid by
the Territory at such rate as the Administrator so determines, and
the appropriation for that purpose is hereby established or
increased to the extent necessary.
6 Leave of absence of Auditor-General
Subject to section 4C, the Minister may grant leave of absence to
the Auditor-General.
7 Vacancy in office
(1) The office of Auditor-General becomes vacant if:
(a) the Auditor-General resigns under section 7A; or
(b) the Auditor-General's appointment is terminated under
section 7B; or
(c) the Auditor-General is found guilty of an offence, whether in
the Territory or elsewhere, for which the maximum penalty is
imprisonment for a term of at least 12 months, with or without
a fine; or
(d) the Auditor-General is sentenced to imprisonment for an
offence, whether in the Territory or elsewhere and whether or
not the sentence is suspended; or
(e) the Auditor-General becomes bankrupt, applies to take the
benefit of a law for the relief of bankrupt or insolvent debtors,
compounds with creditors or makes an assignment of
remuneration for their benefit; or
(f) the Auditor-General becomes a candidate for election as a
member of an Australian parliament or a local government
council; or
(g) the Auditor-General is no longer an eligible person for
appointment.
Part 2 Auditor-General
Audit Act 1995 6
(2) A decision, an act or an omission of the Auditor-General is not
invalid only because of a defect in the appointment of the
Auditor-General, including not being an eligible person for
appointment.
7A Resignation
The Auditor-General may resign office by written notice given to the
Administrator.
7B Suspension and termination of appointment
(1) The Administrator may suspend the Auditor-General from duty if:
(a) the Auditor-General becomes physically or mentally incapable
of satisfactorily performing official duties; or
(b) the Auditor-General engages in corrupt conduct as defined in
section 10 of the Independent Commissioner Against
Corruption Act 2017; or
(c) the Auditor-General engages in paid employment outside the
duties of office without the Minister's approval; or
(d) the Auditor-General is absent from duty, without the approval
of the Minister and without reasonable excuse, for
28 consecutive days or for 42 days in any period of
12 months.
(2) The Minister must immediately give the Auditor-General a
statement of reasons for the suspension.
(3) The Minister must table in the Legislative Assembly the statement
and any written response by the Auditor-General within 6 sitting
days after the suspension.
(4) If, within 6 sitting days after the statement is tabled, a resolution of
the Legislative Assembly is passed by a two-thirds majority of all of
the Assembly requiring the Administrator to terminate the Auditor-
General's appointment, the Administrator must terminate the
Auditor-General's appointment.
(5) The suspension of the Auditor-General is lifted if:
(a) the Minister does not table the statement under
subsection (3); or
(b) the Legislative Assembly does not pass a resolution in
accordance with subsection (4).
Part 2 Auditor-General
Audit Act 1995 7
(6) The Auditor-General is entitled to be paid remuneration and
allowances during the period of suspension.
8 Saving of rights under Public Sector Employment and
Management Act
Where a person employed in the Public Sector, within the meaning
of the Public Sector Employment and Management Act 1993, is
appointed to be the Auditor-General, he or she, while holding that
office, retains all rights and privileges accrued or accruing to him or
her under the Public Sector Employment and Management
Act 1993 as if the service as the Auditor-General were a
continuation of service as an employee in the Public Sector, and
those rights and privileges continue to accrue during his or her
tenure of office as the Auditor-General as if he or she had remained
an employee in the Public Sector.
10 Acting Auditor-General
(1) The Administrator may appoint an eligible person for appointment
as the Auditor-General to act as the Auditor-General:
(a) during a vacancy in the office; or
(b) during a period, or all periods, when the Auditor-General, or
another Acting Auditor-General, is unable, or unavailable, to
perform official duties.
(2) An appointment to act as the Auditor-General during a vacancy in
the office may only be for a period or periods not exceeding in
aggregate 6 months in any 12 month period.
(3) If the office of Auditor-General is vacant for a period of 18 months,
no further appointment to act as the Auditor-General during the
vacancy can be made.
(4) An Acting Auditor-General holds office on the conditions, including
conditions about remuneration, expenses and allowances,
determined by the Administrator.
11 Oath before taking office
(1) Before performing any functions as Auditor-General, the
Auditor-General must take an oath that the Auditor-General will
faithfully, impartially and truly perform the functions of the
Auditor-General according to law.
(2) Before performing any functions as Acting Auditor-General, an
Acting Auditor-General must take an oath that the Acting
Auditor-General will faithfully, impartially and truly perform the
Part 2 Auditor-General
Audit Act 1995 8
functions for which the Acting Auditor-General is appointed,
according to law.
(3) The oath must be administered:
(a) for the Auditor-General – by the Administrator; or
(b) for an Acting Auditor-General – by the Administrator or
the Minister.
12 Protection from liability
No action or proceeding, civil or criminal, lies against the Auditor-
General for or in respect of an act or thing done or omitted to be
done in good faith by the Auditor-General in his or her capacity as
Auditor-General.
12A Independence
(1) In performing or exercising the Auditor-General's functions or
powers, the Auditor-General:
(a) is not subject to the direction of any person; and
(b) must act independently, impartially and in the public interest.
(2) Without limiting subsection (1), the Auditor-General is not subject to
direction in relation to any of the following:
(a) the type of audit to be performed;
(b) how an audit is to be performed;
(c) whether a report on an audit is to be made;
(d) what is to be included, or not included, in a report;
(e) the priority of matters to be considered.
(3) This section is subject to:
(a) a direction to carry out an audit under section 14 or 15(1A); or
(b) a request to carry out an audit, or an arrangement for carrying
out an audit, under section 28.
Part 3 Audits
Audit Act 1995 9
Part 3 Audits
13 Duties of Auditor-General
(1) Subject to this Act, the Auditor-General must audit the Public
Account and other accounts (including the accounts of a Territory
controlled entity) in such manner as he or she thinks fit having
regard to the character and effectiveness of the internal control and
recognised professional standards and practices.
(2) An audit under subsection (1) must be at times the Auditor-General
thinks fit, but not less than once in each year unless the Auditor-
General dispenses with an audit under subsection (3).
(3) The Auditor-General:
(a) may dispense with the audit of the accounts of an Agency or
Territory controlled entity for a particular year; and
(b) if there is a dispensation – must report that fact, and give a
statement of the reason for the dispensation, in a report under
section 24.
(5) This Act does not prevent the conferral of other functions and
powers on the Auditor-General by another Act.
14 Special audits
(1) The Minister may, either generally or in relation to a specific aspect,
by notice, direct the Auditor-General to carry out an audit which the
Auditor-General has power under this Act to carry out, in relation to
an Agency specified in the notice, within the time specified in the
notice or within such further time as is reasonably necessary to
enable the audit to be completed, and the Auditor-General must
carry out the audit accordingly.
(2) As soon as practicable after carrying out an audit as required under
subsection (1), the Auditor-General must furnish to the Minister a
report on the audit.
(3) The Minister must, within 6 sitting days of the Legislative Assembly
after receiving a report furnished to him or her under subsection (2),
table a copy of the report in the Legislative Assembly.
Part 3 Audits
Audit Act 1995 10
15 Audit of performance management systems
(1) The Auditor-General may conduct an audit of performance
management systems of any Agency or other organisation in
respect of the accounts of which the Auditor-General is required or
permitted by a law of the Territory to conduct an audit.
(1A) Despite subsection (1), the Auditor-General must conduct an audit
of the performance management systems of an organisation to the
extent necessary to investigate the use of public moneys paid by an
Agency to the organisation if the Minister:
(a) believes the payment is made for delivering projects, or
undertaking significant service provision activities, that could
be delivered or undertaken by the Agency; and
(b) directs the Auditor-General to audit the performance
management systems of the organisation to investigate the
use of the public moneys.
(2) An audit under this section may be conducted as a separate audit
or as part of another audit (including an audit of another Agency or
organisation under this section).
(3) The object of an audit conducted under this section includes
determining whether the performance management systems of the
Agency or organisation in respect of which the audit is being
conducted enable the Agency or organisation to assess whether its
objectives are being achieved economically, efficiently and
effectively.
(4) In conducting an audit under this section, the Auditor-General must
have regard to the prescribed requirements, if any, relating to the
establishment and maintenance of performance management
systems that apply to the Agency or organisation.
(5) In conducting an audit under this section, the Auditor-General may
not question the merits of policy objectives of the Government
including:
(a) a policy objective of the Government contained in a record of
a policy decision of Cabinet; and
(b) a policy direction of a Minister; and
(c) a policy statement in a budget paper or any other document
evidencing a policy decision of Cabinet or a Minister.
Part 3 Audits
Audit Act 1995 11
16 Auditor-General's reports
(1) The Auditor-General may prepare a report on any audit performed
by him or her or an authorised auditor.
(2) If the audit is an audit of an Agency, the Auditor-General:
(a) must give the report to the Accountable Officer; and
(b) may give a copy of the report to the appropriate Minister, the
Treasurer or both of them.
(3) If the audit is an audit of a Territory controlled entity, the Auditor-
General:
(a) must give the report to the Accountable Officer of the Agency
that, under the Administrative Arrangement Order, is allotted
the general and financial responsibility for the principal area of
government relevant to the Territory controlled entity; and
(b) must give a copy of the report to a prescribed officer of the
Territory controlled entity; and
(c) may give a copy of the report to either or both of the following:
(i) the Minister who, under the Administrative Arrangement
Order, is responsible for the Agency mentioned in
paragraph (a);
(ii) the Treasurer.
(4) If the audit is an audit of an organisation, the Auditor-General:
(a) must give the report to the Accountable Officer of the Agency
that, under the Administrative Arrangement Order, is allotted
the general and financial responsibility for the principal area of
government relevant to the organisation (if any); and
(b) must give a copy of the report to a person whom the Auditor-
General considers is concerned with, or takes part in, the
management of the organisation; and
(c) may give a copy of the report to either or both of the following:
(i) the Minister who, under the Administrative Arrangement
Order, is responsible for the Agency mentioned in
paragraph (a);
(ii) the Treasurer.
Part 3 Audits
Audit Act 1995 12
(5) An Accountable Officer given a report or copy of a report under this
section must pay due attention to comments made by the Auditor-
General in the report.
17 Authorised auditors
The Auditor-General may, in writing, appoint a person to be an
authorised auditor.
18 Duties of authorised auditor
The Auditor-General may, in writing, direct an authorised auditor to
perform an audit required by this Act or another law of the Territory
to be performed by the Auditor-General and to report on the audit to
him or her, and an authorised auditor to whom such a direction is
given must comply with the direction.
19 Access to accounts to be afforded for audit purposes
(1) Without limiting the powers conferred by this Act, the Auditor-
General or an authorised auditor must, at all reasonable times,
have full and free access to all accounts and records required by
the prescribed requirements to be kept and to money of the
Territory or public property that is in the possession of any person
and may make copies of or extracts from those accounts and
records.
(2) A person who has in the person's possession any accounts referred
to in subsection (1), money of the Territory or public property must,
at all reasonable times, on request by the Auditor-General or an
authorised auditor, produce to the Auditor-General or the
authorised auditor, as the case may be, such accounts, records,
moneys or property as are specified in the request.
20 Production of books, accounts etc.
The Auditor-General may, by notice, require a person named in the
notice to appear personally before the Auditor-General at a time
and place named in the notice and produce to him or her such
accounts, books, documents or writings in the possession or under
the control of that person as appear to the Auditor-General to be
necessary for the purposes of an audit authorised or required by
this Act or any other law of the Territory to be made by the Auditor-
General.
21 Information and explanations to be afforded
(1) The Auditor-General or an authorised auditor may require the
prescribed officer of, or a person employed in, an Agency or
Territory controlled entity to furnish to him or her such information,
Part 3 Audits
Audit Act 1995 13
advice or explanation as the Auditor-General or authorised auditor
thinks necessary in relation to an audit, and a person so required
must furnish the information, advice or explanation required to be
furnished.
(2) The Auditor-General or an authorised auditor may, at any time,
cause a search to be made of and extracts taken from an account,
document or record in the custody of an Agency or Territory
controlled entity, without the payment of a fee for such search.
22 ADI officers to give access to accounts
The Auditor-General or an authorised auditor may require the
manager or other officer of an ADI in which money of the Territory
has been deposited:
(a) to permit the Auditor-General or auditor to make copies of or
extracts from any of the ADI's accounts relating to the money
in the custody of the ADI, including any account or record
relating to an entry in the accounts of the ADI; and
(b) to provide to the Auditor-General or auditor certificates or
other information that the Auditor-General or auditor requires.
23 Secrecy
(1) The operation of sections 19, 20, 21 and 22 is not limited by any
provision (including a provision relating to secrecy) contained in any
other law of the Territory (whether made before or after the
commencement of this Act) except to the extent to which such other
law expressly excludes the operation of this section.
(2) Notwithstanding anything contained in any other law of the
Territory, and notwithstanding the making of an oath or declaration
of secrecy, a person is not guilty of an offence nor does any civil
action lie against the person by reason of anything done by the
person for the purposes of section 19, 20, 21 or 22.
(3) The Auditor-General and every authorised auditor must preserve
secrecy with respect to all matters and things coming to their
knowledge in the performance of their functions or the exercise of
their powers under this Act and must not, except in the course of
their duty, communicate to a person any such matter or thing.
Part 4 Auditor-General's reports
Audit Act 1995 14
Part 4 Auditor-General's reports
24 Reports to Legislative Assembly and supplementary reports
(1) The Auditor-General must, not less than once in each year, prepare
and submit a report to the Legislative Assembly on those matters
arising from the performance of his or her functions or the exercise
of his or her powers that, in the Auditor-General's opinion, should
be reported to the Assembly.
(2) In subsection (1), report includes a report or reports,
supplementary to a primary report, prepared and signed as soon as
practicable after the preparation and submission of the primary
report.
(3) The Auditor-General may at any time make a special report to the
Legislative Assembly on any matter or thing arising out of an audit
to which, in his or her opinion, attention should be drawn.
(4) The Auditor-General must not make a report under this section
unless:
(a) the Auditor-General has:
(i) not later than 10 working days before the report is made,
given a copy of the report, or a summary of findings and
proposed recommendations, to:
(A) if the report relates to an Agency or Territory
controlled entity – the prescribed officer of the
Agency or Territory controlled entity; or
(B) if the report relates to an organisation – a person
(the manager) whom the Auditor-General
considers is concerned with, or takes part in, the
management of the organisation; and
(ii) in writing, asked the prescribed officer or the manager
for submissions or comments before a specified date,
being not earlier than 7 days after the copy of the report
is given to the prescribed officer or the manager; and
(b) the Auditor-General has included in the report all submissions
or comments received before the report is made from the
prescribed officer or the manager or a summary, in an agreed
form, of such submissions or comments.
Part 5 Strategic review and audit of accounts of Auditor-General's Office
Audit Act 1995 15
25 Audit of Treasurer's Annual Financial Statement
The Auditor-General must, not later than 2 months after receiving
the Treasurer's Annual Financial Statement, audit the Statement
and prepare and sign a report to the Treasurer on the audit.
Part 5 Strategic review and audit of accounts of
Auditor-General's Office
26 Strategic review of Auditor-General's Office
(1) Strategic reviews of the Auditor-General's Office must be conducted
under this section.
(2) A review under this section must be conducted not less than once
every 3 years.
(3) A review under this section must be undertaken by an appropriately
qualified person appointed by the Administrator.
(4) The terms of reference for a review under this section must be
determined by the Administrator.
(5) Before a person is appointed under this section to undertake a
review, the Minister must consult with the Public Accounts
Committee of the Legislative Assembly and the Auditor-General
about:
(a) the appointment; and
(b) the terms of reference for the review.
(6) The remuneration and other terms and conditions of appointment of
a person appointed under this section to undertake a review must
be as determined by the Administrator.
(7) For the purposes of conducting the review:
(a) the person has all the powers that an authorised auditor has
under this Act; and
(b) this Act applies to and in relation to the person and the review
as if the person were an authorised auditor conducting an
audit, and the review were an audit, under this Act.
(8) Subject to subsection (9), on completing a review under this
section, the person must give a report on the review to the Minister
and the Auditor-General.
Part 5 Strategic review and audit of accounts of Auditor-General's Office
Audit Act 1995 16
(9) Section 24 applies to a report under subsection (8) as if the person
were the Auditor-General and the Auditor-General's Office were the
agency to which the report relates and the matter was the subject of
a report under that section.
(10) The Minister must table a copy of a report under subsection (8) in
the Legislative Assembly within 6 sitting days of the Assembly after
it is received by the Minister.
27 Audit of accounts of Auditor-General's Office, other Agency,
Territory controlled entity or other organisation
(1) The Administrator may, from time to time, appoint an auditor, who is
registered under the Corporations Act 2001:
(a) to audit the accounts of the Auditor-General's Office; or
(b) to audit the accounts of an Agency, Territory controlled entity
or other organisation in respect of which the Auditor-General
has declared he or she has a conflict of interest.
(2) Every audit under subsection (1) must be performed not less than
once in a year.
(3) An auditor appointed under subsection (1), in conducting an audit
and preparing a report under this section, has the same powers and
is subject to the same requirements as the Auditor-General when
conducting an audit and preparing a report under this Act.
(4) Subject to subsection (5), on completing an audit under this section,
the auditor must give a report of the audit to the Minister and the
Auditor-General.
(5) Where an auditor is appointed under subsection (1) to audit the
accounts of the Auditor-General's Office, section 24 applies to a
report under subsection (4) as if the auditor were the Auditor-
General and the Auditor-General's Office were the Agency to which
the report relates.
(6) The Minister must table a copy of a report referred to in
subsection (4) in the Legislative Assembly within 6 sitting days of
the Assembly after it is received by the Minister.
Part 7 Transitional matters for Audit Amendment Act 2011
Audit Act 1995 17
28 Extension of function to audit accounts of organisation
(1) The functions of the Auditor-General under this Act extend to the
carrying out, at his or her discretion, of an audit of the accounts of
an organisation in which the Territory, an Agency or a Territory
controlled entity has an interest:
(a) where a Minister requests the Auditor-General to carry out the
audit and arranges with the organisation for its accounts to be
made available for the purpose; or
(b) in accordance with an arrangement made under
subsection (2).
(2) The Auditor-General may, at the request of a Minister, make an
arrangement with an organisation, not being an Agency, in which
the Territory or an Agency has an interest for the carrying out by the
Auditor-General of the audit of the accounts of the organisation and
may, with the consent of the Minister, vary or revoke such an
arrangement.
(3) An arrangement under subsection (2) may include provision for the
payment of a fee by the organisation to the Territory in respect of
the carrying out of the audit.
Part 6 General matters
29 Offences
A person who contravenes a provision of this Act that applies to the
person is guilty of an offence.
Maximum penalty: 8 penalty units.
29A Regulations
The Administrator may make regulations under this Act.
Part 7 Transitional matters for Audit Amendment
Act 2011
30 Auditor-General may be reappointed for further period
(1) This section applies to the person who, immediately before the
commencement of this section, held office as the Auditor-General.
Part 8 Transitional matters for Integrity and Accountability Legislation Amendment
Act 2019
Audit Act 1995 18
(2) Subject to subsection (3), the person's appointment as Auditor-
General is not affected by the amendment of section 4 by the Audit
Amendment Act 2011.
(3) If the person held office as the Auditor-General because of an
appointment under section 4(2) as in force immediately before
commencement, the person is eligible for a single reappointment as
the Auditor-General under section 4(3) for a further period not
exceeding 3 years.
Part 8 Transitional matters for Integrity and
Accountability Legislation Amendment
Act 2019
31 Effect on Auditor-General in office
(1) The office holder continues to hold the office of Auditor-General on
the same terms and conditions that applied to the office holder's
appointment before the commencement.
(2) After the commencement, this Act applies to the office holder for
the purposes of any reappointment as Auditor-General and the term
of office that the office holder held before the commencement is to
be counted for section 4B(2).
(3) In this section:
commencement means the commencement of section 5 of the
Integrity and Accountability Legislation Amendment Act 2019.
officer holder means the person who, immediately before the
commencement, held office as the Auditor-General.
ENDNOTES
Audit Act 1995 19
ENDNOTES
1 KEY
Key to abbreviations
amd = amended od = order
app = appendix om = omitted
bl = by-law pt = Part
ch = Chapter r = regulation/rule
cl = clause rem = remainder
div = Division renum = renumbered
exp = expires/expired rep = repealed
f = forms s = section
Gaz = Gazette sch = Schedule
hdg = heading sdiv = Subdivision
ins = inserted SL = Subordinate Legislation
lt = long title sub = substituted
nc = not commenced
2 LIST OF LEGISLATION
Audit Act 1995 (Act No. 2, 1995)
Assent date 21 March 1995
Commenced 1 April 1995 (s 2, s 2 Financial Management Act 1995 (Act
No. 4, 1995) and Gaz S13, 31 March 1995)
Financial Institutions (Miscellaneous Amendments) Act 1997 (Act No. 23, 1997)
Assent date 2 June 1997
Commenced 2 June 1997
Corporations Reform (Consequential Amendments NT) Act 2001 (Act No. 17, 2001)
Assent date 29 June 2001
Commenced 15 July 2001 (s 2, s 2 Corporations Act 2001 (Cth Act No. 50,
2001) and Cth Gaz S285, 13 July 2001)
Statute Law Revision (Financial Provisions) Act 2002 (Act No. 38, 2002)
Assent date 13 September 2002
Commenced 30 October 2002 (Gaz G43, 30 October 2002, p 3)
Financial Management Amendment Act 2009 (Act No. 15, 2009)
Assent date 18 June 2009
Commenced 18 June 2009
Public Information Act 2010 (Act No. 11, 2010)
Assent date 20 May 2010
Commenced 1 August 2010 (Gaz G29, 21 July 2010, p 8)
Audit Amendment Act 2011 (Act No. 15, 2011)
Assent date 20 May 2011
Commenced 20 May 2011
ENDNOTES
Audit Act 1995 20
Penalties Amendment (Chief Minister's and Other Portfolios) Act 2011 (Act No. 27,
2011)
Assent date 31 August 2011
Commenced 21 September 2011 (Gaz G38, 21 September 2011, p 5)
Integrity and Accountability Amendment Act 2019 (Act No. 23, 2019)
Assent date 9 August 2019
Commenced 10 August 2019 (s 2)
3 GENERAL AMENDMENTS
General amendments of a formal nature (which are not referred to in the table
of amendments to this reprint) are made by the Interpretation Legislation
Amendment Act 2018 (Act No. 22, 2018) to: ss 1, 3 and 8.
4 LIST OF AMENDMENTS
lt amd No. 15, 2011, s 3
pt 1 hdg amd No. 15, 2011, s 17
s 3 amd No. 15, 2011, s 4; No. 23, 2019, s 4
s 4 amd No. 15, 2011, s 5
sub No. 23, 2019, s 5
ss 4A – 4C ins No. 23, 2019, s 5
s 5 amd No. 15, 2009, s 16; No. 15, 2011, s 17; No. 23, 2019, s 6
s 6 amd No. 23, 2019, s 7
s 7 amd No. 15, 2011, s 17
sub No. 23, 2019, s 8
ss 7A – 7B ins No. 23, 2019, s 8
s 8 amd No. 15, 2011, s 17
s 9 sub No. 15, 2011, s 6
rep No. 23, 2019, s 9
s 10 amd No. 17, 2001, s 21; No. 15, 2011, s 17
sub No. 23, 2019, s 9
s 11 amd No. 15, 2011, s 17
sub No. 23, 2019, s 9
s 12 amd No. 15, 2011, s 17
s 12A ins No. 15, 2011, s 7
s 13 amd No. 11, 2010, s 13; No. 15, 2011, s 8
s 14 amd No. 15, 2011, s 17
s 15 amd No. 15, 2011, s 9
s 16 amd No. 15, 2011, s 10
ss 18 – 20 amd No. 15, 2011, s 17
s 21 amd No. 15, 2011, s 11
s 22 amd No. 23, 1997, s 6
sub No. 38, 2002, s 3
s 23 amd No. 15, 2011, s 17
s 24 amd No. 15, 2011, s 12
ss 25 – 26 amd No. 15, 2011, s 17
s 27 amd No. 17, 2001, s 21; No. 15, 2011, s 13
s 28 amd No. 15, 2011, s 14
pt 6 hdg amd No. 15, 2011, s 17
s 29 amd No. 15, 2011, s 17; No. 27, 2011, s 3
s 29A ins No. 15, 2011, s 15
pt 7 hdg sub No. 15, 2011, s 16
s 30 sub No. 15, 2011, s 16
ENDNOTES
Audit Act 1995 21
pt 8 hdg ins No. 23, 2019, s 10
s 31 rep No. 15, 2011, s 16
ins No. 23, 2019, s 10
sch rep No. 23, 2019, s 11