Northern Territory Auditor‑General's Office
Auditing for Parliament
Frequently Asked Questions
Is the work of the Auditor‑General subject to a Freedom of Information request?
Any information obtained or created in the course of an action that is in the nature of an investigation,
audit or inquiry that is taken by the Auditor‑General is exempt under section 49A(b)(iii) of
the
Information Act 2002.
You can report directly to the Office of the Independent Commissioner Against Corruption
online:https://icac.nt.gov.au
phone: 1800 250 918
email: report.submission@icac.nt.gov.au
post: GPO Box 3750, Darwin NT 0801
or you can report to the Auditor-General of the Northern Territory
phone : 08 8999 7004
email: jara.dean@nt.gov.au
post: GPO Box 4594, Darwin NT 0801.
You can report anonymously.
Can a Minister make the Auditor-General undertake an audit?
Under Section 14 of the
Audit Act 1995, the Minister may, either generally or in relation to a specific aspect, by notice, direct the Auditor-General
to carry out an audit which the Auditor-General has power under this Act to carry out, in relation to an Agency specified in the notice,
within the time specified in the notice or within such further time as is reasonably necessary to enable the audit to be completed,
and the Auditor-General must carry out the audit accordingly. The Auditor-General must furnish to the Minister a report on the audit as
soon as practicable after carrying out the audit. The Minister must table a copy of the report in the Legislative Assembly
withing 6 sitting days. Notwithstanding the direction to carry out the audit, the Auditor-General is not subject to direction in relation
to how the audit is to be performed or what is to be included, or not included, in a report. In simple terms, the Minister can direct the
Auditor-General to undertake an audit but cannot influence the outcome of the audit.
Can the Auditor-General decide to audit a non-government entity that has received funding from the Territory?
Under Section 28 of the
Audit Act 1995, a Minister can request the Auditor-General to carry out, at the Auditor-General's discretion,
an audit of the accounts of an organisation in which the Territory, an Agency or a Territory controlled entity has an interest.
As an example, a Minister could request the Auditor-General to audit an organisation who receives funding from the Territory,
an Agency or a Territory controlled entity. Such audits are commonly referred to as 'follow the dollar' audits. The Auditor-General
can only undertake such audit where the Minister arranges with the organisation for its accounts to be made available for the
purpose; or where the Auditor-General makes such an arrangement with an organisation at the request of a Minister.
In simple terms, the Auditor-General can undertake a 'follow the dollar' audit but only if requested by the Minister.
Can you investigate fraud?
The Auditor‑General does not investigate fraud.
The role of the Auditor‑General, and further information about what the Auditor‑General does and does not do, is provided on the Role of the Auditor‑General tab above.
I need a media quote – who do I contact at the NTAGO?
When is the next report to the Legislative Assembly due?
The next scheduled report date is provided on the home page. Previous
reports are provided on the publications page.
Who is the Auditor‑General?
The current Auditor‑General is Jara Dean.
Information about the Auditor‑General is provided on the Auditor‑General’s page.
How do I contact you?
Please check the FAQ or the Role of the Auditor‑General tab above as the answer to your query is most likely addressed there. If you are still
unsure please proceed to the contacts page.
I work for a Government Agency, what audits are you doing at my Agency?
Please refer the question to your Accountable Officer as a list of scheduled audits is provided to them in June and December each year. A list of audits currently scheduled is provided on the Audit Program page.
I have received an audit opinion - what does it mean?
What types of audits does the Auditor‑General conduct?
The Role of the Auditor‑General tab above lists the types of audits that the Auditor‑General conducts.
The auditor has asked for some information. Do I have to give it to them?
Sections 19, 20 and 21 of the
Audit Act 1995 covers this question.
Section 19 specifies that the Auditor‑General, or an Authorised Auditor must, at all reasonable times, have full and free access to all accounts and records required
by the prescribed requirements to be kept and to money of the Territory or public property that is in the possession of any person and may make copies of or extracts from those accounts and records.
The section goes on to outline that, on request by the Auditor‑General or an Authorised Auditor a person must produce such accounts, records, moneys or property.
Section 20 allows the Auditor‑General to require a person to appear personally before the Auditor‑General and produce the accounts, books, documents or writings.
Section 21 goes on to say that the Auditor‑General or an Authorised Auditor may require the prescribed officer of, or a person employed in, an Agency or Territory controlled entity to
furnish to him or her such information advice or explanation as the Auditor‑General or Authorised Auditor thinks necessary in relation to an audit, and a person so required must furnish the
information, advice or explanation required to be furnished. The Auditor‑General or an Authorised Auditor may, at any time, cause a search to be made of and extracts taken from an account,
document or record in the custody of an Agency or Territory controlled entity.
So in summary - if you are asked for information by the Auditor‑General, or an Authorised Auditor, you must provide that information.
My agency is subject to a performance management systems audit - what is that?
Performance management systems audits are defined on the Role of the Auditor‑General tab above. They are undertaken in accordance with section 15 of the
Audit Act 1995.
The objective of an audit conducted under this section of the
Audit Act 1995 includes "determining
whether the performance management systems of the Agency or organisation in
respect of which the audit is being conducted enable the Agency or organisation to assess whether its objectives are being achieved economically, efficiently and effectively".
The scope of an audit under this mandate is quite broad and
could include, for example, systems designed to measure operational performance, governance, administration and delivery of major projects or other outcomes.
How do Agency/Entity responses get incorporated into the Auditor‑General's reports to the Legislative Assembly?
The Accountable Officer of the entity being reported upon is afforded the right to include a response in the Auditor‑General's report to the Legislative Assembly under section 24
of the
Audit Act 1995. The Auditor‑General writes to Accountable Officers, providing them with an extract of the Legislative Assembly Report applicable to their entity, inviting them to review
the content and provide a formal response to be published with the report if they wish to have one included. The correspondence specifies a response due date, which is fixed, to allow the Auditor‑General to meet tabling requirements.
The deadline identified in the letter is not subject to change.
Why aren't the Auditor‑General's reports to the Legislative Assembly limited to matters included in the management letter?
Management letters are directed to the Accountable Officer of the agency who has an in-depth knowledge of the activities of the agency. The Auditor‑General's
reports to the Legislative Assembly are directed to Members of the Assembly and the public who do not necessarily have access to information about the agency that the Accountable Officer
does and thus require additional analysis of the results and findings.
I need an internal audit completed at my Agency – who do I contact at the NTAGO?
The Auditor‑General does not provide internal audit services or advice. The role of the Auditor‑General,
and further information about what the Auditor‑General does and does not do, is provided on the Role of the Auditor‑General tab above.
How do I gain employment as an auditor with the NTAGO?
As noted on the Conduct and Reporting of Audits page - the Northern
Territory Auditor‑General’s Office audits are carried out by the private sector. As a result of this the office does not directly employ
auditors. You may also note (as highlighted on the NTAGO Staff page) that the office only directly employs five people (including the Auditor‑General).
How do I become an Authorised Auditor?
The Auditor‑General appoints suitably qualified staff of contracted firms to be Authorised Auditors under the
Audit Act 1995.
How does my firm get added to the list of contracted firms?
Are my Agency's financial statements audited?
The Auditor‑General does not audit or provide an audit opinion on the financial statements as a whole of
Agencies, however may review or audit financial information relating to balances reported within the financial statements.
Who audits the Auditor‑General's Office?
The office is independently audited by a private sector auditor sourced from another
jurisdiction so as to ensure appropriate independence and commercial confidentiality.
Do you have a template set of financial statements that I can use?
The Auditor‑General does not provide template financial statements.
Will you audit my local club?
The Auditor‑General does not audit clubs and associations. The role of the Auditor‑General, and further information about what the Auditor‑General
does and does not do, is provided on the Role of the Auditor‑General tab above.
I have a small company – can you do my audit?
The Auditor‑General does not audit private companies. The role of the Auditor‑General, and further information about what the Auditor‑General
does and does not do, is provided on the Role of the Auditor‑General tab above.
I need an auditor to do my accounts – can you recommend one?
In order to avoid any real or perceived conflict of interest, the Auditor‑General does not provide recommendations in relation to auditors.
I need an tax accountant to do my tax return – can you recommend one?
In order to avoid any real or perceived conflict of interest, the Auditor‑General does not provide recommendations in relation to accountants.
I need an accountant. How much do you charge?
In order to avoid any real or perceived conflict of interest, the Auditor‑General does not provide accounting services or accounting advice.
The role of the Auditor‑General, and further information about what the Auditor‑General does and does not do, is provided on the Role of the Auditor‑General tab above.
I need my tax return completed. How much do you charge?
The Auditor‑General does not provide taxation services or taxation advice. The
role of the Auditor‑General, and further information about what the Auditor‑General does and does not do, is provided on the the Role of the Auditor‑General tab above.
I need to lodge my Incorporated Association's accounts – do I bring them to you?
I need to lodge my tax return – do I bring it to you?
I am the President of an Incorporated Association. Do I need to have it audited?
I think I need to register for GST. Can you help?
