54Provision of information to the Minister or the Finance Minister

#### 54 Provision of information to the Minister or the Finance Minister 50 Subsection 54(1) Repeal the subsection, substitute: (1) This section applies to a requirement under paragraph 19(1)(b) of the Public Governance, Performance and Accountability Act 2013 for the Auditor‑General to give the Minister or the Finance Minister reports, documents or information. > Note: Section 19 of the Public Governance, Performance and Accountability Act 2013 deals with the duty of the accountable authority of a Commonwealth entity to keep the responsible Minister and Finance Minister informed in relation to the activities of the entity and any of its subsidiaries. 51 Subsection 54(3) Omit “The”, substitute “The Minister or the” 52 Subsection 54(4) Repeal the subsection, substitute: (4) The requirement must be disclosed 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 the period. 53 At the end of clause 6 of Schedule 1 Add: (7) Section 30 of the Public Governance, Performance and Accountability Act 2013 (which deals with terminating the appointment of an accountable authority, or a member of an accountable authority, for contravening general duties of officials) does not apply in relation to the Auditor‑General. Norfolk Island Act 1979 54 Subsection 48D(5) Repeal the subsection, substitute: (5) In the annual report prepared by the Auditor‑General and given to the responsible Minister (within the meaning of the Public Governance, Performance and Accountability Act 2013) under section 46 of that Act for a period, the Auditor‑General must include details of the basis on which the Auditor‑General determined the audit fees that applied during that period. 55 Paragraph 48G(2)(f) Omit “Commonwealth authority”, substitute “corporate Commonwealth entity”. Public Accounts and Audit Committee Act 1951 56 After paragraph 8(1)(k) Insert: (ka) to consider the level of fees determined by the Auditor‑General under subsection 16(1) of the Auditor‑General Act 1997; and Part 2—Application provisions 57 Annual financial statements audits (1) The amendments made by items 23, 24, 47 and 54 of this Schedule apply, subject to subitem (2), in relation to audits of annual financial statements for reporting periods that commence at or after the commencement time. (2) Section 14 of the Auditor‑General Act 1997 (as inserted by this Schedule) does not apply in relation to a corporate Commonwealth entity that was, immediately before the commencement time, an Agency within the meaning of the FMA Act. 58 Annual performance statement audits The amendments made by items 25 and 39 of this Schedule apply in relation to audits of annual performance statements for reporting periods that commence on or after 1 July 2015. 59 Performance audits and assurance reviews The amendments made by items 26 to 36 of this Schedule apply in relation to performance audits and assurance reviews: (a) that were commenced, but have not been completed, before the commencement time; or (b) that commence at or after the commencement time. 60 Auditing standards The amendment of paragraph 24(c) of the Auditor‑General Act 1997 made by this Schedule applies in relation to audits for reporting periods that commence at or after the commencement time. 61 Annual reports Despite the repeal of section 28 of the Auditor‑General Act 1997 by this Schedule, that section as in force immediately before the commencement time continues to apply after that time in relation to the last financial year that ends before that time. 62 Delegations The amendments of section 29 and subsections 32(5) and 33(4) of the Auditor‑General Act 1997 made by this Schedule do not affect the continuity of any delegation or authorisation that is in force under those provisions immediately before the commencement time. 63 Parliamentary appropriations Section 50 of the Auditor‑General Act 1997 as inserted by this Schedule applies in relation to appropriations for the 2014‑15 financial year and later financial years. 64 Requirements to provide reports, documents or information The amendments of section 54 of the Auditor‑General Act 1997 made by this Schedule apply in relation to any requirement made after the commencement time to provide reports, documents or information. Schedule 5—Corporate status of bodies Part 1—Bodies ceasing to be bodies corporate Australian Communications and Media Authority Act 2005 1 Division 3 of Part 2 Repeal the Division, substitute: