Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p31
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 75127–78017

from the payment of fees and charges under sub-section (1).

"Division 3—Audits of Auditor-General's Office

Interpretation
"48j. In this Division, unless the contrary intention appears, 'independent auditor' means the person required, in accordance with arrangements made under sub-section 48k(1), to carry out audits in relation to the Auditor-General's Office.

Audits of Auditor-General's Office
"48k. (1) The Minister may, on behalf of the Commonwealth, make arrangements, from time to time, with a suitable person for the person to exercise the powers and perform the functions of the independent auditor under this Division.
"(2) For the purposes of this Division, the functions of the independent auditor are—
      (a) to carry out audits of the accounts and records kept, in accordance with section 40, in relation to the Auditor-General's Office;
      (b) to examine such parts of the statements transmitted to the Auditor-General under section 50 as relate to the Auditor-General's Office;
      (c) to examine the accounts of the stores of the Auditor-General's Office;
      (d) to carry out efficiency audits of the operations of the Auditor-General's Office; and
      (e) to furnish, in accordance with this Division, reports of the results of audits and examinations so carried out by him.
"(3) Notwithstanding any other provisions of this Act, audits and examinations referred to in sub-section (2) shall be carried out by the independent auditor.
"(4) Arrangements with a person under sub-section (1) may provide for the payment of such fees and allowances to the person as are determined by the Minister with the approval of the Public Service Board.
"(5) Arrangements made with a person under sub-section (1) have no force or effect unless the arrangements were made with the approval of, or have been approved by, the Governor-General.
"(6) Fees and allowances payable to a person in accordance with an arrangement made under sub-section (1) shall be paid out of the Consolidated Revenue Fund, which is appropriated accordingly.

Powers of independent auditor
"48l. (1) Sections 13, 14 and 14a apply to and in relation to the independent auditor as if references in those sections to the Auditor-General were references to the independent auditor.

"(2) The independent auditor may obtain an opinion from the Attorney-General on any question concerning the exercise of his powers or the performance of his functions under this Division.
"(3) Where a statement is transmitted to the Auditor-General under sub-section 50 (1), the Auditor-General shall cause a copy of such part of the statement as relates to the Auditor-General's Office to be furnished to the independent auditor.
"(4) Sections 11, 41, 41a, 41b, 41c, 42, 45 and 45b, and section 52 other than paragraph (a) of sub-section (1), apply to and in relation to the carrying out by the independent auditor