40. Audit of annual performance statements for Commonwealth entities

(1) The responsible Minister for a Commonwealth entity or the Finance Minister (the requesting Minister) may request the Auditor-General to examine and report on the entity’s annual performance statements.

Note: The Auditor-General may at any time conduct a performance audit of a Commonwealth entity: see Division 2 of Part 4 of the Auditor-General Act 1997.

(2) If, under a request under subsection (1), the Auditor-General examines and reports on the entity’s annual performance statements, the Auditor-General must give a copy of the report to the requesting Minister.

(3) The requesting Minister must cause a copy of the Auditor-General’s report to be tabled in each House of the Parliament as soon as practicable after receipt. The copy that is tabled must be accompanied by a copy of the entity’s annual performance statements.

Related guidance: 

Last updated: 15 January 2016