24DIndependent performance audit

24D Independent performance audit (1) A suitably qualified person may be appointed by resolution of the Legislative Council and Legislative Assembly, on the recommendation of the Parliamentary Committee, as an independent performance auditor of the Ombudsman and the office of the Ombudsman other than the following— (a) the Auditor-General; (b) any other VAGO officer, within the meaning of section 3(1) of the **Audit Act 1994**; (c) a person engaged by the Auditor-General under section 7 of the **Audit Act 1994** to assist in the performance of a function under that Act; (d) a person to whom the Auditor-General has delegated a power or function under section 8 of the **Audit Act 1994**. (2) The independent performance auditor— (a) is appointed on such terms and conditions and is entitled to such remuneration as are determined by the Parliamentary Committee; and (b) in conducting the audit, must comply with directions as to the audit given by the Parliamentary Committee. (3) Remuneration payable under the appointment is paid out of the Consolidated Fund which is to the necessary extent appropriated accordingly. (4) The independent performance auditor must conduct a performance audit at least once every 4 years to determine whether the Ombudsman and the office of the Ombudsman are achieving their objectives effectively, economically and efficiently and in compliance with this Act. (5) Subject to any directions given by the Parliamentary Committee, the independent performance auditor may exercise any powers of the Auditor-General under Part 7 of the **Audit Act 1994** to the extent necessary to conduct the audit as if a reference in that Part to the Auditor‑General includes a reference to the independent performance auditor. (6) The Parliamentary Committee must prepare and finalise a specification for a performance audit before the independent performance auditor may call for any information or rely on any power under Part 7 of the **Audit Act 1994** in relation to the audit. (7) Before finalising a specification for a performance audit the Parliamentary Committee must— (a) prepare a draft specification for the performance audit that sets out the objectives of the audit and the particular issues (if any) to be addressed; and (b) consult with the Ombudsman on the draft specification. (8) If the Ombudsman does not respond to a request for comment on a draft specification for a performance audit within 15 business days of receiving the request— (a) the Ombudsman is taken to have no comment on the draft specification; and (b) the independent performance auditor may finalise the specification. (9) The Parliamentary Committee must provide the final specification for a performance audit to the Ombudsman. (10) The independent performance auditor may apply additional auditing and assurance standards applied by the Auditor-General under section 78(2) of the **Audit Act 1994**, to the conduct of performance audits of the Ombudsman and the office of the Ombudsman. S. 24E inserted by No. 2/2019 s. 176.