The Auditor‑General does not:

Assess Government policy

By convention, the Auditor‑General will not comment on or criticise government policy as this risks politicising the position of the Auditor‑General and diminishing the role's perceived independence. However, the Auditor‑General is able to assess whether government policy has been effectively implemented and report those findings.

 

 

Investigate fraud or other criminal matters

The Auditor‑General cannot investigate criminal matters. If such a matter is brought to the Auditor‑General's attention, or the Auditor‑General becomes aware of it through his or her work, it is automatically passed on to the Police for investigation and resolution.

 

 

 

Audit non-government related entities (e.g. Associations, clubs, not-for-profit)

Unless specifically legislated, the Auditor‑General does not audit non‑government entities, such as associations, clubs, not‑for‑profit entities or charities.