10Functions

10 Functions (1) In addition to the functions given to the auditor-general by this Act, the auditor-general has the following functions: (a) to promote public accountability in the public administration of the Territory; (b) to audit annual financial statements of the Territory, directorates and territory authorities under the Financial Management Act; (c) to audit the accounts and records in relation to any person, body or thing ascertained in accordance with the regulations; (d) to conduct performance audits in relation to any person, body or thing ascertained in accordance with the regulations; (e) any function given to the auditor-general by or under any other law of the Territory;

Part 3 Functions and powers Division 3.2 Functions Section 10A page 18 Auditor-General Act 1996 Effective: 18/09/24 R22 18/09/24 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (f) to do anything incidental or conducive to any of the auditor-general’s functions. Note The auditor-general must consult with the custodial inspector in relation to the exercise of a function under pars (a) to (d) involving a detainee or correctional centre or service (see Custodial Inspector Act 2017, s 33). (2) The auditor-general must exercise the auditor-general’s functions in the way the auditor-general considers appropriate, having regard to recognised professional standards and practices.