16Audit fees for annual performance statement audits

#### 16 Audit fees for annual performance statement audits (1) A corporate Commonwealth entity whose annual performance statements are audited as mentioned in section 15 is liable to pay audit fees for the audit, based on a scale of fees determined by the Auditor‑General. (2) Fees are payable within 30 days after issue of a payment claim. Payment claims for instalments may be issued before the audit is completed. (3) Unpaid fees: (a) are a debt due to the Commonwealth; and (b) may be recovered by the Auditor‑General, on behalf of the Commonwealth, by action in a court of competent jurisdiction. (4) In the annual report prepared by the Auditor‑General and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period, the Auditor‑General must include details of the basis on which the Auditor‑General determined the audit fees that applied during the period. 26 Sections 15, 16 and 17 Repeal the sections, substitute: