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 > > > > > (b) any lack of probity or financial prudence in the management or application of public resources. > > > (6) Nothing in this Act entitles the Auditor-General to question the merits of policy objectives of the Government, including— > > > > > (a) any 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 any Budget Paper or other document evidencing a policy direction of the Cabinet or a Minister. > > > (6A) Towards defraying the costs and expenses of any particular audit or audit-related service provided at the request of both Houses of Parliament or of a Minister under subsection (3), there is payable to the Auditor-General, out of funds available for the expenditure of Parliament or of the Minister (as the case requires), such amounts at such times as the Treasurer decides. > > > (7) In this section, by law means by or under this or any other Act or law. > > **s 27B:** Ins 2001 No 90, Sch 1 \[1\]. Am 2002 No 62, Sch 1 \[10\]; 2005 No 98, Sch 1.17 \[8\]; 2008 No 48, Sch 3 \[15\]; 2009 No 106, Sch 1.14 \[1\]; 2018 No 70, Sch 2\[6\] \[7\]; 2022 No 29, Sch 1.2\[2\]; 2022 No 75, Sch 3\[1\]–\[3\].