Tasmanian Numbered Acts

AUDIT ACT 2008 (NO. 49 OF 2008)

- Act 49 of 2008
- Royal Assent 4 December 2008

TABLE OF PROVISIONS

           Long Title

   PART 1 - Preliminary

   1.      Short title
   2.      Commencement
   3.      Purpose of Act
   4.      Interpretation
   5.      Functions under other written laws
   6.      Provisions of other law to be read subject to provisions of this Act

   PART 2 - Auditor-General and Deputy Auditor-General

   7.      Auditor-General
   8.      Auditor-General not to be Member of Parliament
   9.      Appointment of Auditor-General
   10.     Independence of Auditor-General
   11.     Auditor-General's annual plan
   12.     Application of State Service Act 2000 limited
   13.     Deputy Auditor-General

   PART 3 - Accountable Authorities

   14.     State entities and audited subsidiaries of State entities to have accountable authority
   15.     Treasurer may determine accountable authority of State entity

   PART 4 - Auditing and Other Functions of Auditor-General

           Division 1 - Functions as to the State, State entities, subsidiaries and related entities

   16.     Auditor-General to be auditor of financial statements of Treasurer
   17.     Accountable authorities are required to submit financial statements to Auditor-General
   18.     Auditor-General to be auditor of financial statements of all State entities
   19.     Auditor-General's opinions on financial statements and related information as to State entities
   20.     Audit of State-owned companies
   21.     Audit of subsidiaries of State entities
   22.     Audits of accounts of related entities
   23.     Examinations and investigations
   24.     Audits at request of Treasurer
   25.     Audits at request of Public Accounts Committee
   26.     Audits at request of Ombudsman
   27.     Audit fees
   28.     Audits and other services by arrangement

           Division 2 - Reporting to Parliament

   29.     Tabling of Auditor-General's reports on financial statements of State entities
   30.     Report on examination or investigation

   PART 5 - Functions and Powers of Auditor-General

           Division 1 - Functions and powers generally

   31.     Functions and powers of Auditor-General as to audits
   32.     Powers
   33.     Auditor-General may appoint person to audit
   34.     Delegation by Auditor-General
   35.     Functions and powers under other written laws

           Division 2 - Information-gathering powers

   36.     Auditor-General may authorise people to perform functions
   37.     Power to obtain information
   38.     Access to accounts, information, money and property
   39.     Duty to give information overrides other duties and rights
   40.     Communication with Ministers

   PART 6 - Independent Audit of Financial Statements of Auditor-General

   41.     Appointment of independent auditor of financial statements of Auditor-General
   42.     Audits and opinions on financial statements and related information as to Tasmanian Audit Office
   43.     Duties of independent auditor as to audits
   44.     Periodic review of Tasmanian Audit Office

   PART 7 - Miscellaneous

   45.     Protection from liability
   46.     Information confidential
   47.     Compliance by certain State entities with section 17
   48.     Regulations
   49.     Administration of Act

   PART 8 - Transitional and Savings

   50.     Incumbent Auditor-General remains in office
   51.     Savings of appointments of persons to audit
   52.     Fees

   PART 9 - Consequential Amendments

   53.     Consequential amendments
           SCHEDULE 1
           SCHEDULE 2
           SCHEDULE 3