Audit

Australian National Audit Office

ANAO

67/100

Summary

The Auditor-General is appointed by the Governor-General on the recommendation of the Joint Committee of Public Accounts and Audit, to a single non-renewable 10-year term. The ANAO conducts financial statements audits and performance audits of Commonwealth entities, statutory authorities, and companies in which the Commonwealth has a controlling interest. The Auditor-General reports to the Parliament and cannot be removed before the end of the term except for cause on address of both Houses. Budget is appropriated by Parliament as a legislative line item, insulating the office from executive pressure. The ANAO has full access to records but does not hold subpoena or compel-testimony powers; cooperation by agencies is required under the Act.

Independence Scorecard

Independence Score: 67/100 (good)
67/100
Limited
Methodology v0.1
AppointmentMixed (multi-branch)
Term length10 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Auditor-General Act 1997 (No. 151, 1997)
Citation
No. 151, 1997
Full text
Full text of law →

Jurisdiction scope

Commonwealth departments, agencies, statutory authorities, Commonwealth-controlled companies, and entities receiving Commonwealth grants; performance and financial statement audits

Other audit bodies in Australia

Secondary Sources