Auditor-General Act 1997
| Auditor-General Act 1997 | |
|---|---|
| Parliament of Australia | |
| An Act to provide for the appointment of an Auditor-General, to set out the functions of the Auditor-General, and for related purposes. | |
| Citation | No. 151 of 1997 |
| Date of royal assent | 24 October 1997 |
| Date commenced | 1 January 1998 |
| Administered by | Department of the Prime Minister and Cabinet |
The *Auditor-General Act 1997* (Cth) establishes the office of the Auditor-General, the Australian National Audit Office, and an Independent Auditor, and sets out powers for financial statement audits, performance audits, and assurance reviews of Commonwealth entities and companies.[1]
Functions and powers
The Auditor-General is an independent officer of the Parliament with authority to audit financial statements, conduct performance audits, and assurance reviews, access information and premises, and report to the Parliament and ministers. Sensitive information protections apply.[2]
Governance and oversight
The Act establishes the Independent Auditor to audit the Audit Office itself. The Joint Committee of Public Accounts and Audit examines the Auditor-General’s reports and has roles under related legislation. Reviews of the Act have been conducted by the Committee.[3][4][5]
Administration and enforcement
The Australian National Audit Office performs audits under the Act. Portfolio administration sits with the Department of the Prime Minister and Cabinet. Parliamentary oversight is exercised by the Joint Committee of Public Accounts and Audit; the Independent Auditor audits the Audit Office.[6][7][8]
References
- ↑ "Auditor-General Act 1997 (as made)". Federal Register of Legislation. Retrieved 19 October 2025.
- ↑ "Auditor-General Act 1997 — independence and functions (ss 8, Pt 4)". AustLII. Retrieved 19 October 2025.
- ↑ "Legislation and standards". Australian National Audit Office. Retrieved 19 October 2025.
- ↑ "Report 419 — Inquiry into the Auditor-General Act 1997" (PDF). Parliament of Australia. 2010. Retrieved 19 October 2025.
- ↑ "Review of the Auditor-General Act 1997 — report". Parliament of Australia. Retrieved 19 October 2025.
- ↑ "Auditor-General Act 1997 (latest) — administered by". Federal Register of Legislation. Retrieved 19 October 2025.
- ↑ "The Auditor-General". Australian National Audit Office. Retrieved 19 October 2025.
- ↑ "Independent Auditor (Pt 7)". AustLII. Retrieved 19 October 2025.
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