Audit mandate

The Auditor‑General's powers and responsibilities are set out in the Audit Act 1995.

Key powers and responsibilities include:

Section 13 - auditing the Public Account and other accounts, focusing on the character and effectiveness of internal controls, and professional standards and practices. The Public Account, as defined by the Financial Management Act 1995, includes the Central Holding Authority, and operating accounts of agencies and government business divisions.
Section 24 - reporting to the Legislative Assembly on matters arising from the performance of their functions at least once per year.
Section 25 - reporting to the Treasurer on the Treasurer’s annual financial statement.

To conduct audits effectively, the Auditor-General and authorised auditors have specific powers:

Section 19 - have full and free access to accounts and associated records, money of the Territory or public property, with the authority to make copies of or extracts from those accounts and records.
Section 20 - give notice for a person to appear personally before the Auditor‑General and produce the accounts, books, documents or writings.
Section 21 - request an agency or Territory controlled entity to provide information, advice or explanation that the Auditor-General or authorised auditor considers necessary for an audit. At any time, a search can be requested and extracts taken from an account, document or record.

View more information about audits and the structure and outsourcing model.