Audit Amendment Act 2011 (TAS)

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:

1Short titleThis Act may be cited as the Audit Amendment Act 2011 . 2CommencementThis Act commences on the day on which this Act receives the Royal Assent. 3Principal ActIn this Act, the Audit Act 2008 is referred to as the Principal Act. 4Section 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 5Section 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) . 6Sections 26A and 26B insertedAfter section 26 of the Principal Act , the following sections are inserted in Division 1: 26AAudits 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. 26BAudits 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. 7Section 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 . 8Repeal of ActThis 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]