13Annual performance audit program

13 Annual performance audit program (1) The auditor-general must, before the end of each financial year, prepare a program (an annual performance audit program) for performance audits that the auditor-general intends to conduct in the next financial year under— (a) section 12 (Performance audits—Territory); and (b) section 13C (Minister or relevant Assembly committee may request audit of non-public sector entity); and (c) section 13D (Non-public sector entity audits—initiated by auditor-general).

Part 3 Functions and powers Division 3.5 Audit of non-public sector entities Section 13A page 22 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 (2) In preparing an annual performance audit program, the auditor-general must consult— (a) the relevant Assembly committee; and (b) each member of the Legislative Assembly; and (c) the head of service; and (d) anyone else the auditor-general considers appropriate. Note The auditor-general has complete discretion in the exercise of his or her functions and is not subject to direction from anyone about whether a particular audit is to be carried out (see s 7). (3) The annual performance audit program must be published on the auditor-general’s website. Note The auditor-general’s website is accessible at www.audit.act.gov.au. Division 3.5 Audit of non-public sector entities