3 Legislation history
page 54 Auditor-General Act 1996
Effective: 18/09/24
R22
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Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Officers of the Assembly Legislation Amendment Act 2014 A2014-22
pt 2
notified LR 26 May 2014
s 1, s 2 commenced 26 May 2014 (LA s 75 (1))
pt 2 commenced 1 July 2014 (s 2 and see Officers of the Assembly
Legislation Amendment Act 2013 A2013-41 s 2)
Auditor-General Amendment Act 2014 A2014-31
notified LR 20 August 2014
s 1, s 2 commenced 20 August 2014 (LA s 75 (1))
remainder commenced 21 August 2014 (s 2)
Statute Law Amendment Act 2015 (No 2) A2015-50 sch 1 pt 1.1, sch 3
pt 3.2
notified LR 25 November 2015
s 1, s 2 commenced 25 November 2015 (LA s 75 (1))
sch 1 pt 1.1, sch 3 pt 3.2 commenced 9 December 2015 (s 2)
Public Sector Management Amendment Act 2016 A2016-52 sch 1
pt 1.7
notified LR 25 August 2016
s 1, s 2 commenced 25 August 2016 (LA s 75 (1))
sch 1 pt 1.7 commenced 1 September 2016 (s 2)
Legislative Assembly Legislation Amendment Act 2017 A2017-41 pt 2
notified LR 13 November 2017
s 1, s 2 commenced 13 November 2017 (LA s 75 (1))
pt 2 commenced 14 November 2017 (s 2)
Inspector of Correctional Services Act 2017 A2017-47 sch 2 pt 2.1
notified LR 7 December 2017
s 1, s 2 commenced 7 December 2017 (LA s 75 (1))
sch 2 pt 2.1 commenced 8 December 2017 (s 2 (1))
Statute Law Amendment Act 2018 A2018-42 sch 3 pt 3.4
notified LR 8 November 2018
s 1, s 2 taken to have commenced 1 July 2018 (LA s 75 (2))
sch 3 pt 3.4 commenced 22 November 2018 (s 2 (1))
Endnotes
Legislation history 3
R22
18/09/24
Auditor-General Act 1996
Effective: 18/09/24
page 55
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Legislation (Legislative Assembly Committees) Amendment Act 2022
A2022-4 sch 1 pt 1.4
notified LR 30 March 2022
s 1, s 2 commenced 30 March 2022 (LA s 75 (1))
sch 1 pt 1.4 commenced 6 April 2022 (s 2)
Monitoring of Places of Detention Legislation Amendment Act 2024
A2024-41 sch 1 pt 1.1
notified LR 17 September 2024
s 1, s 2 commenced 17 September 2024 (LA s 75 (1))
sch 1 pt 1.1 commenced 18 September 2024 (s 2 (1))
Endnotes
4 Amendment history
page 56 Auditor-General Act 1996
Effective: 18/09/24
R22
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Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
4 Amendment history
Preliminary
div 1.1 hdg ins A2013-25 s 4
Name of Act
s 1 sub A2002-30 amdt 3.36
Dictionary
s 2 orig s 2
om A2001-44 amdt 1.311
pres s 2
(prev s 3) renum and reloc as s 2 A2002-30 amdt 3.39
am A2018-42 amdt 3.20
Application of terms used in Financial Management Act
s 3 orig s 3
renum as s 2 A2002-30 amdt 3.39
pres s 3
ins A2002-30 amdt 3.39
om A2013-25 s 5
defs reloc to dict A2002-30 amdt 3.38
def controlling interest reloc to dict A2002-30 amdt 3.38
def Financial Management Act reloc to dict A2002-30
amdt 3.38
def independent auditor reloc to dict A2002-30 amdt 3.38
def performance audit reloc to dict A2002-30 amdt 3.38
def public accounts committee reloc to dict A2002-30
amdt 3.38
def public sector company reloc to dict A2002-30 amdt 3.38
def Public Sector Management Act reloc to dict A2002-30
amdt 3.38
def responsible chief executive reloc to dict A2002-30
amdt 3.38
def Speaker om R2 LA
def subsidiary om A2002-30 amdt 3.37
def Territory entity reloc to dict A2002-30 amdt 3.38
def Territory owned corporation om A2002-30 amdt 3.37
Notes
s 3A ins A2002-30 amdt 3.39
Offences against Act—application of Criminal Code etc
s 3B ins A2004-72 s 4
Reports to be given to Speaker
s 4 renum and reloc as s 37A
Important concepts
div 1.2 hdg ins A2013-25 s 7
Endnotes
Amendment history 4
R22
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Auditor-General Act 1996
Effective: 18/09/24
page 57
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Establishment and independence of auditor-general
div 2.1 hdg ins A2013-25 s 7
Auditor-general
s 6 am A2008-28 amdt 3.34
Officer of the Legislative Assembly
s 6A ins A2013-41 s 4
am A2017-41 ss 4-6
Auditor-general—independence
s 7 sub A2013-25 s 9
Reports for Annual Reports (Government Agencies) Act 2004
s 7A (prev s 9A) ins A2004-8 s 27
renum and reloc as s 7A A2013-25 s 12
Appointment of auditor-general
div 2.2 hdg ins A2013-25 s 9
Appointment
s 7B (prev sch 1 s 1.1) am A2001-52 s 6; A2002-30 amdt 3.45;
A2008-28 amdt 3.34
renum and reloc as s 7B A2013-25 s 47
om A2013-41 s 5
Appointment
s 8 am A2008-28 amdt 3.34, amdt 3.35; A2011-52 amdt 3.13
sub A2013-41 s 5
am A2016-52 amdt 1.30; A2017-41 s 7, s 8; pars renum
R18 LA; A2022-4 amdt 1.9
Term of appointment
s 8AA ins A2017-41 s 9
Acting auditor-general
s 8A (prev sch 1 s 1.6) sub A2002-30 amdt 3.47
renum as sch 1 s 1.5 R7 LA
renum and reloc as s 8A A2013-25 s 48
sub A2013-41 s 6
am A2022-4 amdt 1.9
Other provisions applying to auditor-general
div 2.3 hdg ins A2013-25 s 10
Application of Legislation Act, div 19.3.3
s 8B (prev sch 1 s 1.7) ins A2002-11 amdt 2.4
renum as sch 1 s 1.6 R7 LA
renum and reloc as s 8B A2013-25 s 48
om A2013-41 s 7
ins A2013-41 s 8
Endnotes
4 Amendment history
page 58 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
Disclosure of interests
s 8C ins A2013-41 s 8
Auditor-general must not do other work etc
s 8D ins A2013-41 s 8
Resignation
s 9 orig s 9
am A2002-30 amdt 3.49
om A2013-25 s 11
pres s 9
(prev sch 1 s 1.3) renum as sch 1 s 1.2 R7 LA
renum and reloc as s 9 A2013-25 s 48
am A2013-41 s 9
Retirement
s 9A orig s 9A
renum as s 7A
pres s 9A
(prev sch 1 s 1.4) renum as s 1.3 R7 LA
renum and reloc as s 9A A2013-25 s 48
sub A2013-41 s 8
Suspension—generally
s 9B (prev sch 1 s 1.5) am A2008-28 amdt 3.33, amdt 3.34
renum as sch 1 s 1.4 R7 LA
am A2009-49 amdt 3.10
renum and reloc as s 9B A2013-25 s 48
sub A2013-41 s 8
am A2015-50 amdt 3.4; A2016-52 amdt 1.31
Suspension—relevant Assembly committee notice and meetings
s 9BA hdg am A2022-4 amdt 1.9
s 9BA ins A2013-41 s 8
am A2022-4 amdt 1.9
Suspension—ending suspension
s 9BB ins A2013-41 s 8
am A2015-50 amdt 3.5; A2022-4 amdt 1.9
Ending of appointment
s 9BC ins A2013-41 s 8
am A2015-50 amdt 3.6
Leave of absence
s 9BD ins A2013-41 s 8
Office of the auditor-general
div 2.4 hdg ins A2013-25 s 10
Endnotes
Amendment history 4
R22
18/09/24
Auditor-General Act 1996
Effective: 18/09/24
page 59
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Auditor-general’s staff
s 9C ins A2013-25 s 10
am A2013-41 s 11
sub A2016-52 amdt 1.32
Contractors
s 9D (prev s 24) am A2002-30 amdt 3.49
renum and reloc as s 9D A2013-25 s 39
Staff not subject to direction from others
s 9DA ins A2013-41 s 12
Other arrangements for staff and facilities
s 9E (prev s 25) sub A2011-22 amdt 1.52
renum and reloc as s 9E A2013-25 s 39
sub A2016-52 amdt 1.33
Delegation
s 9F (prev s 26) sub A2002-30 amdt 3.44
am A2013-25 s 40
renum and reloc as s 9F A2013-25 s 41
am A2016-52 amdt 1.34
Functions and powers
pt 3 hdg note ins A2004-72 s 5
Application—pt 3
div 3.1 hdg ins A2013-25 s 13
Application—Office of the Legislative Assembly—pt 3
s 9G hdg (prev s 20 hdg) sub A2013-25 s 33
s 9G (prev s 20) am A2011-22 amdt 1.55, amdt 1.56
sub A2012-26 amdt 1.9
renum and reloc as s 9G A2013-25 s 34
Functions
div 3.2 hdg ins A2013-25 s 13
Functions
s 10 am A2002-30 amdt 3.40; A2011-22 amdt 1.49; A2013-25 s 14;
A2017-47 amdt 2.1; A2024-41 amdt 1.1
Auditor under the Corporations Act
s 10A (prev s 13) am A2008-28 amdt 3.34
renum and reloc as s 10A A2013-25 s 19
Auditor-general may conduct audit of multiple entities
s 10B ins A2013-25 s 15
Auditor-general may conduct joint or collaborative audit
s 10C ins A2013-25 s 15
Endnotes
4 Amendment history
page 60 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
Financial audits
div 3.3 hdg ins A2013-25 s 15
Special financial audits
s 11 am A2008-28 amdt 3.34
Audit fees
s 11A (prev s 16) am A2004-9 amdt 1.3
sub A2004-72 s 10
renum and reloc as s 11A A2013-25 s 23
Performance audits
div 3.4 hdg ins A2013-25 s 16
Meaning of performance audit
s 11B ins A2013-25 s 16
Performance audits—Territory
s 12 hdg sub A2013-25 s 17
s 12 am A1997-90 s 4; A2002-30 amdt 3.41; A2004-72 s 6;
ss renum R6 LA (see A2004-72 s 7); A2008-28 amdt 3.35;
A2011-22 amdt 1.56; A2013-25 s 18
Annual performance audit program
s 13 orig s 13
renum and reloc as s 10A
pres s 13
ins A2013-25 s 20
am A2022-4 amdt 1.9
Audit of non-public sector entities
div 3.5 hdg ins A2013-25 s 21
Meaning of public sector entity
s 13A ins A2013-25 s 21
Meaning of non-public sector entity
s 13B ins A2013-25 s 21
Minister or relevant Assembly committee may request audit of non-public
sector entity
s 13C hdg am A2022-4 amdt 1.9
s 13C ins A2013-25 s 21
am A2022-4 amdt 1.9
Non-public sector entity audits—initiated by auditor-general
s 13D ins A2013-25 s 21
Power to obtain information
div 3.6 hdg ins A2013-25 s 21
Endnotes
Amendment history 4
R22
18/09/24
Auditor-General Act 1996
Effective: 18/09/24
page 61
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Power to obtain information etc
s 14 am A2002-30 amdt 3.49
sub A2004-72 s 8
Power to administer oath or affirmation
s 14A ins A2004-72 s 8
Failure to comply with notice under s 14 (1)
s 14B ins A2004-72 s 8
Attendance before auditor-general—offences
s 14C ins A2004-72 s 8
Privileges against self-incrimination and exposure to civil penalty
s 14D ins A2004-72 s 8
Access to premises and things—Territory
s 15 hdg sub A2013-25 s 22
s 15 am A2002-30 amdt 3.49
sub A2004-72 s 9
Failure to comply with requirement—offence
s 15A ins A2004-72 s 9
Audit fees
s 16 renum and reloc as s 11A
Reports for Legislative Assembly
div 3.7 hdg ins A2013-25 s 24
Reports for Legislative Assembly
s 17 sub A2001-52 s 4
am A2002-30 amdt 3.42, amdt 3.49; A2011-22 amdt 1.55;
A2013-25 ss 25-27; A2013-41 s 13; ss renum R13 LA;
A2015-50 amdt 1.1; ss renum R16 LA
Comments on proposed reports
s 18 am A2008-28 amdt 3.34; A2011-22 amdt 1.55
sub A2013-25 s 28; A2014-31 s 4
am A2022-4 amdt 1.9
Reporting sensitive information
s 19 sub A2004-72 s 11
am A2013-25 s 29, s 30; ss renum R12 LA; A2022-4 amdt 1.9
Reporting Executive deliberations and decisions
s 19A renum as s 20
Endnotes
4 Amendment history
page 62 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
Reporting Executive deliberations and decisions
s 20 orig s 20
renum and reloc as s 9G
pres s 20
(prev s 19A) ins A2004-72 s 11
sub A2013-25 s 31
renum as s 20 A2013-25 s 32
Ministerial response to report for Legislative Assembly
s 21 am A2002-30 amdt 3.43; A2011-22 amdt 1.50, amdt 1.56;
A2013-25 s 35
om A2014-22 s 4
ins A2015-50 amdt 1.2
Administration
pt 4 hdg om A2014-22 s 4
Proposed appropriations
s 22 am A2008-28 amdt 3.35; A2011-52 amdt 3.14
om A2014-22 s 4
Additional amounts for certain audits
s 22A ins A2001-52 s 5
am A2011-52 amdt 3.15; A2013-25 s 36, s 37
om A2014-22 s 4
Review of auditor-general
pt 5 hdg ins A2013-25 s 42
Strategic review of auditor-general
div 5.1 hdg ins A2013-25 s 42
Meaning of strategic review—div 5.1
s 23 am A2008-28 amdt 3.34; A2011-22 amdt 1.51
om A2013-25 s 38
ins A2013-25 s 42
Strategic review to be carried out in each Assembly term
s 24 orig s 24
renum and reloc as s 9D
pres s 24
ins A2013-25 s 42
am A2022-4 amdt 1.9
Strategic reviewer
s 25 orig s 25
renum and reloc as s 9E
pres s 25
ins A2013-25 s 42
am A2022-4 amdt 1.9
Endnotes
Amendment history 4
R22
18/09/24
Auditor-General Act 1996
Effective: 18/09/24
page 63
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Strategic review to be conducted as requested
s 26 orig s 26
renum and reloc as s 9F
pres s 26
ins A2013-25 s 42
am A2022-4 amdt 1.9
Powers and obligations of strategic reviewer
s 27 sub A2013-25 s 42
Comments on proposed strategic review report
s 28 sub A2013-25 s 42
Strategic review report
s 29 am A2008-28 amdt 3.34
sub A2013-25 s 42
Independent financial audit of auditor-general
div 5.2 hdg ins A2013-25 s 42
Meaning of independent financial audit—div 5.2
s 30 am A2008-28 amdt 3.34
sub A2013-25 s 42; A2014-22 s 5
Independent auditor
s 31 am A2008-28 amdt 3.34
sub A2013-25 s 42
am A2014-22 s 6
Independent financial audits
s 32 am A2002-30 amdt 3.49
sub A2004-72 s 12; A2013-25 s 42
am A2014-22 s 7
Meaning of protected information for pt 6
s 32A renum as s 33
Disclosure of protected information
s 32B renum as s 34
Directions about protected information
s 32C renum as s 35
Authorised disclosures of protected information
s 32D renum as s 36
Endnotes
4 Amendment history
page 64 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
Powers and obligations of independent auditor
s 33 orig s 33
renum as s 37
prev s 33
(prev s 32A) ins A2004-72 s 13
renum R6 LA (see A2004-72 s 15)
om A2013-25 s 43
pres s 33
ins A2013-25 s 42
Protected information
pt 5A hdg ins A2013-25 s 42
Meaning of protected information—pt 5A
s 34 orig s 34
am A2002-30 amdt 3.49
om A2004-72 s 14
prev s 34
(prev s 32B) ins A2004-72 s 13
renum R6 LA (see A2004-72 s 15)
om A2013-25 s 43
pres s 34
ins A2013-25 s 42
Directions about protected information
s 35 orig s 35
renum as s 38
pres s 35
(prev s 32C) ins A2004-72 s 13
renum R6 LA (see A2004-72 s 15)
am A2013-25 s 44
reloc to pt 5A A2013-25 s 45
Offences—use or divulge protected information
s 36 orig s 36
(prev s 32D) ins A2004-72 s 13
renum R6 LA (see A2004-72 s 15)
prev s 36
om A2013-25 s 46
pres s 36
ins A2013-25 s 42
Minister may direct disclosure of protected information
s 36A ins A2013-25 s 42
Protection of auditor-general etc from liability
s 37 (prev s 33) am A2002-30 amdt 3.49
renum R6 LA (see A2004-72 s 15)
sub A2008-28 amdt 3.32
am A2016-52 amdt 1.35
Endnotes
Amendment history 4
R22
18/09/24
Auditor-General Act 1996
Effective: 18/09/24
page 65
Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au
Reports to be given to Speaker
s 37A (prev s 4) am A2008-28 amdt 3.34
renum and reloc as s 37A A2013-25 s 6
am A2015-50 amdt 1.3
Assistance for Speaker
s 37B ins A2017-41 s 10
Regulation-making power
s 38 (prev s 35) sub A2001-44 amdt 1.312
renum R6 LA (see A2004-72 s 15)
am A2013-41 s 14; A2022-4 amdt 1.9
Transitional—Officers of the Assembly Legislation Amendment Act 2013
pt 10 hdg ins A2013-41 s 15
exp 1 July 2015 (s 51)
Existing appointment of auditor-general
s 50 ins A2013-41 s 15
exp 1 July 2015 (s 51)
Expiry—pt 10
s 51 ins A2013-41 s 15
exp 1 July 2015 (s 51)
Appointment and terms of office of auditor-general
sch 1 ss renum R7 LA
Appointment
sch 1 s 1.1 renum and reloc as s 7B
Resignation
sch 1 s 1.2 orig sch 1 s 1.2
om A2002-30 amdt 3.46
prev sch 1 s 1.2
renum and reloc as s 9
Retirement
sch 1 s 1.3 renum and reloc as s 9A
Removal from office
sch 1 s 1.4 renum and reloc as s 9B
Acting auditor-general
sch 1 s 1.5 renum and reloc as s 8A
Application of Legislation Act, div 19.3.3
sch 1 s 1.6 renum and reloc as s 8B
Application of Legislation Act, div 19.3.3
sch 1 s 1.7 renum as sch 1 s 1.6 R7 LA