Document ID: chunk:federal_register_of_legislation:C2011A00190:clause:1_19a
Version: federal_register_of_legislation:C2011A00190
Segment Type: clause
Provision Reference: sch 1 cl 19A
Character Range: 11222–12438

19A  Assurance reviews
 (1) The Auditor‑General may at any time conduct an assurance review of:
 (a) an Agency; or
 (b) a Commonwealth authority (other than a GBE), or of any of its subsidiaries; or
 (c) a Commonwealth company (other than a GBE), or of any of its subsidiaries.
 (2) If the Joint Committee of Public Accounts and Audit requests it, the Auditor‑General may conduct an assurance review of:
 (a) a Commonwealth authority that is a GBE, or of any of its subsidiaries; or
 (b) a wholly owned Commonwealth company that is a GBE, or of any of its subsidiaries.
 (3) Nothing prevents the Auditor‑General from asking the Joint Committee of Public Accounts and Audit to make a particular request under subsection (2).
 (4) The Auditor‑General may determine arrangements for the conduct of an assurance review, including arrangements for reporting to the Parliament.
 (5) The Joint Committee of Public Accounts and Audit may identify an assurance review as a priority. A review so identified is a priority assurance review.
 (6) As soon as practicable after completing the report on a priority assurance review, the Auditor‑General must cause a copy of the report to be tabled in each House of the Parliament.