Audit Office
Auditor-General's Office · Commonwealth Audit Office · Australian Audit Office · Australian National Audit Office
1902 – 1 January 1998
Renamed Australian National Audit Office in 1998.
Office of the Commonwealth Auditor-General, which audited the accounts of Commonwealth departments and authorities and, from 1979, conducted efficiency (later performance) audits, reporting its findings to the Parliament.
Names over time
- Audit Office1902–1998
- Australian National Audit Office1998–present
How it came into existence
Established under the Audit Act 1901, one of the first Acts of the Commonwealth Parliament, with John William Israel as the first Auditor-General (1902–1926). It had no Commonwealth predecessor; the colonial audit offices remained with the states.
Legislation: Audit Act 1901
Changes during its life
- 1979Amendments to the Audit Act 1901 gave the Auditor-General power to conduct efficiency audits of Commonwealth bodies.
- 1989Began using the name Australian National Audit Office (year approximate), having earlier been known as the Australian Audit Office.
How it ended
Re-established on 1 January 1998 as the Australian National Audit Office under the Auditor-General Act 1997, which repealed the Audit Act 1901 and made the Auditor-General an independent officer of the Parliament.
- Financial statement audits
- Performance audits
- Reports to the Parliament
Continued under the Auditor-General Act 1997, which repealed the Audit Act 1901.
Main functions
- Audit of Commonwealth accounts and financial statements
- Audit of Commonwealth authorities and companies
- Efficiency and performance audits (from 1979)
- Reports to the Parliament on public administration
Where it sits
Last in the portfolio of Department of the Prime Minister and Cabinet.
Lineage
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Sources
Some dates or links for this organisation are not fully confirmed. Corrections are welcome.