27BThe Auditor-General

27B The Auditor-General

27B The Auditor-General

(1) There is to be an Auditor-General for the State.

(1A) The Auditor-General is an independent officer of Parliament.

(2) The Auditor-General has the functions conferred or imposed on the Auditor-General by law.

(2A) No implied rights, obligations or immunities arise from the Auditor-General being an independent officer of Parliament.

(3) The Auditor-General’s functions include the following—

(a) to audit the Consolidated State Financial Statements and any other financial reports that the Auditor-General is required or authorised to audit by law,

(b) to provide any particular audit or audit-related service to Parliament at the joint request of both Houses of Parliament,

(c) to provide any particular audit or audit-related service to the Treasurer at the request of the Treasurer or to any other Minister at the request of that other Minister,

(c1) to provide any other auditing, audit-related or reporting services that the Auditor-General is required or authorised to provide by law,

(d) to report to Parliament as required or authorised by law,

(e) to do anything that is incidental to the exercise of the Auditor-General’s functions.

(3A) For subsection (3)(b) or (c), the Parliament or Treasurer or other Minister must consult with the Auditor-General about the scope of a particular audit or audit-related service before requesting the Auditor-General to provide the audit or audit-related service.

(4) The Auditor-General may exercise his or her functions in such manner as the Auditor-General thinks fit. However, the Auditor-General is required—

(a) to have regard to recognised professional standards and practices, and

(b) to comply with any relevant requirements imposed by law.

(5) The Auditor-General may, in the exercise of his or her functions, have regard to whether there has been—

(a) any wastage of public resources, or