Document ID: chunk:federal_register_of_legislation:C2023C00356:section:38
Version: federal_register_of_legislation:C2023C00356
Segment Type: section
Provision Reference: s 38
Character Range: 47349–48154

38  Establishment
 (1) There is established an Office called the Australian National Audit Office.
 (2) The Audit Office consists of the Auditor‑General and the staff referred to in section 40.
 (3) For the purposes of the finance law (within the meaning of the Public Governance, Performance and Accountability Act 2013):
 (a) the Audit Office is a listed entity; and
 (b) the Auditor‑General is the accountable authority of the Audit Office; and
 (c) the following persons are officials of the Audit Office:
 (i) the Auditor‑General;
 (ii) the staff referred to in section 40;
 (iii) persons engaged under contract as referred to in section 27; and
 (d) the purposes of the Audit Office include:
 (i) the Auditor‑General functions; and
 (ii) the function of the Audit Office referred to in section 39.