Northern Territory Auditor‑General's Office
Auditing for Parliament
Reporting to Parliament
The Audit Act 1995
requires the Auditor‑General to report to the Legislative Assembly at least once each year. Established practice
has been for reports to be submitted twice each year. Each report (available online on the publications page) may contain findings
from financial statement audits, agency compliance audits, information technology audits, controls and compliance audits, performance
management system audits and findings from any special reviews conducted. Where there are delays in Agencies or Entities completing
financial statements and resultant delays occur in the subsequent audit, it is sometimes necessary to comment on these activities in
the next report. Results of any reviews of referred information under the Public Information Act 2010 are included when the reviews are
concluded. The approximate timing and the contents of these reports are:
First half of the calendar year – contains commentary on Agencies and Entities with a 30 June financial year-end being 30 June of
the previous calendar year. Material is included depending on when each audit is completed. The report also contains commentary on
the Auditor‑General’s audit of the Treasurer’s Annual Financial Statement.
Second half of the calendar year – contains commentary on Agencies and Entities with a 31 December year-end being 31 December of
the previous calendar year together with the results of information technology audits, compliance audits and audits of performance
management systems. Material is included depending on when each audit is completed.
The Auditor‑General is also requested to appear before the Public Accounts Committee from time to time, often to discuss in more
detail findings related to specific audits reported to the Legislative Assembly.
You will need Adobe Acrobat reader to view some of the publications on this website.
If you do not have Acrobat reader please visit the Adobe
site and download the program.