Audit Amendment Act 2011
An Act to amend the Audit Act 2008
[Royal Assent 22 December 2011]
Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:
This Act may be cited as the Audit Amendment Act 2011 .
This Act commences on the day on which this Act receives the Royal Assent.
In this Act, the Audit Act 2008 is referred to as the Principal Act.
4. Section 4 amended (Interpretation)
Section 4(1) of the Principal Act is amended by inserting after paragraph (f) in the definition of State entity the following paragraph:(fa) a single authority, a joint authority, or a controlling authority, within the meaning of the Local Government Act 1993 ; and
5. Section 23 amended (Examinations and investigations)
Section 23 of the Principal Act is amended as follows:(a) by omitting paragraph (ba) from subsection (1) ;(b) by omitting subsection (3) .
6. Sections 26A and 26B inserted
After section 26 of the Principal Act , the following sections are inserted in Division 1:26A. Audits at request of Integrity Commission
(1) If, under a provision of the Integrity Commission Act 2009 , the Integrity Commission, or an Integrity Tribunal, requests the Auditor-General to investigate any matter, the Auditor-General may carry out that investigation.(2) Any investigation carried out by the Auditor-General under subsection (1) is to be carried out in accordance with his or her powers under this Act.26B. Audits for or in collaboration with Auditor-General of the Commonwealth or another State or a Territory
(1) The Auditor-General may carry out an audit on behalf of or in collaboration with the Auditor-General of the Commonwealth or another State or a Territory if the Auditor-General reasonably believes the Commonwealth or that other State or Territory has an interest in the audit.(2) Any audit carried out by the Auditor-General under subsection (1) is to be carried out in accordance with his or her powers under this Act.(3) Any audit carried out by the Auditor-General under subsection (1) may provide for the payment of fees to the Auditor-General in respect of that audit.
7. Section 46 amended (Information confidential)
Section 46(3) of the Principal Act is amended as follows:(a) by omitting from paragraph (c) "entities." and substituting "entities; or";(b) by inserting the following paragraphs after paragraph (c) :(d) the Integrity Commission or to an Integrity Tribunal established under the Integrity Commission Act 2009 , if the Auditor-General has determined that –(i) it is appropriate that such information should be provided; and(ii) the provision of such information would be in accordance with section 30A ; or(e) the Auditor-General of the Commonwealth or another State or a Territory, if the Auditor-General has determined that –(i) it is appropriate that such information should be provided; and(ii) the provision of such information would be in accordance with section 30A .
This Act is repealed on the ninetieth day from the day on which it commences.
[Second reading presentation speech made in:
House of Assembly on 24 NOVEMBER 2011
Legislative Council on 29 NOVEMBER 2011]