17Performance audits of Commonwealth entities, Commonwealth companies and subsidiaries

#### 17 Performance audits of Commonwealth entities, Commonwealth companies and subsidiaries (1) The Auditor‑General may at any time conduct a performance audit of: (a) a Commonwealth entity; or (b) a Commonwealth company; or (c) a subsidiary of a corporate Commonwealth entity or a Commonwealth company. (2) However, the Auditor‑General may only conduct such an audit on request by the Joint Committee of Public Accounts and Audit if the audit is of: (a) a corporate Commonwealth entity that is a GBE, or of any of its subsidiaries; or (b) a wholly‑owned Commonwealth company that is a GBE, or any of its subsidiaries. (3) Nothing prevents the Auditor‑General from asking the Joint Committee of Public Accounts and Audit to make a particular request under subsection (2). (4) As soon as practicable after completing the report on an audit under this section, the Auditor‑General must: (a) cause a copy of the report to be tabled in each House of the Parliament; and (b) give a copy of the report to the responsible Minister; and (c) give a copy of the report: (i) if the audit is of a Commonwealth entity—to an official who is, or is a member of, the accountable authority of the entity; or (ii) if the audit is of a Commonwealth company—to a director of the company; or (iii) if the audit is of a subsidiary of a corporate Commonwealth entity or Commonwealth company—to a person who is, or is a member of, the governing body of the subsidiary; and (d) to the extent that the report relates to the operations of a Commonwealth partner—give a copy of the report to a person who is, or is a member of, the governing body of the Commonwealth partner. (5) The Auditor‑General may give a copy of, or an extract from, the report to any person (including a Minister) who, or any body that, in the Auditor‑General’s opinion, has a special interest in the report or the content of the extract. (6) For the purposes of this section, a Commonwealth entity is taken not to include any persons who are: (a) employed or engaged under the Members of Parliament (Staff) Act 1984; and (b) prescribed by an Act or rules made for the purposes of the definition of Department of State or Parliamentary Department in section 8 of the Public Governance, Performance and Accountability Act 2013 in relation to the entity. 27 Subsection 18(1) Omit “Agency”, substitute “Commonwealth entity”. 28 Paragraphs 18(2)(d), (e) and (f) Repeal the paragraphs, substitute: (d) to the extent that the report relates to the operations of a Commonwealth entity—give a copy of the report to a person who is, or is a member of, the accountable authority of the entity; and (e) to the extent that the report relates to the operations of a Commonwealth company—give a copy of the report to a director of the company; and (f) to the extent that the report relates to the operations of a subsidiary of a corporate Commonwealth entity or a Commonwealth company—give a copy of the report to a person who is, or is a member of, the governing body of the subsidiary; and 29 Paragraph 18(2)(h) Repeal the paragraph, substitute: (h) to the extent that the report relates to the operations of a Commonwealth partner—give a copy of the report to a person who is, or is a member of, the governing body of the Commonwealth partner. 30 Subsection 18(4) (definition of Commonwealth public sector) Omit “Agencies, Commonwealth authorities”, substitute “non‑corporate Commonwealth entities, corporate Commonwealth entities”. 31 Section 18A Repeal the section, substitute: