Accountability and Reporting
The Auditor-General as an accountable officer under the Financial Management Act 1995 is responsible for the financial management of the Northern Territory Auditor-General’s Office.
More broadly, as one of the independent public sector oversight agencies, the Northern Territory Auditor-General’s Office is critical in building and maintaining the community’s trust and confidence in public institutions.
We are committed to integrity in government, not only through the powers conferred by the Audit Act 1995 but also by supporting good public administration in the Territory by being transparent and reporting on our activities, operations and performance.
Annual reporting
There are several ways that public sector entities can demonstrate accountability. Annual reports, which include independently audited financial statements are one of the ways that public sector entities and their accountable officers account for their performance to Parliament and the community.
Read the annual reports.
Independent review
The operations of the Northern Territory Auditor-General’s Office are independently reviewed every 3 years. The Administrator of the Northern Territory sets the terms of reference and appoints the reviewer. On completing the review, the reviewer must give their report to the Chief Minister who must table the report in the Legislative Assembly.
Read the strategic reviews.
Memorandum of understanding with the Public Accounts Committee
The memorandum of understanding recognises that the relationship between the Auditor-General and the Public Accounts Committee is mutually beneficial and reflects the common purpose of promoting accountability and transparency across Territory entities to ensure proper use and management of public resources.
Read more about the Public Accounts Committee.
Gifts and benefits
Our gifts and benefits policy requires that we do not accept gifts or benefits. Employees are required to report all reportable gifts or benefits (whether accepted or refused) within 14 days of the offer being made. We maintain a gifts and benefits register.
The Auditor-General reports quarterly all gifts and benefits offered, received or declined by him to the Public Accounts Committee.
Auditor-General's expenses
The Auditor-General reports quarterly expenses incurred in the course of official duties and functions to the Public Accounts Committee.
Annual declaration of interest
The Audit Act requires the Auditor-General to act independently, impartially and in the public interest when performing or exercising the functions or powers conferred on him or her by the Audit Act. This independence is further regulated under the Corporations Act 2001, Australian Auditing Standards issued by the Auditing and Assurance Standards Board and APES 110 Code of Ethics for Professional Accountants (including Independence Standards) issued by the Accounting Professional and Ethical Standards Board.
In the interest of openness and transparency, the Auditor-General provides an annual statement of interests based on information required to be disclosed by members of the Legislative Assembly to the Public Accounts Committee.
