In accordance with the Committee’s terms of resolution of establishment all reports of the Auditor-General presented to the Legislative Assembly for the ACT are referred to the Public Accounts Committee (PAC) for examination.

Procedures the Public Accounts Committee adopts in examining reports of the Auditor-General

A summary of the current procedures the ACT Standing Committee on Public Accounts (ACT PAC) adopts in examining reports of the ACT Auditor-General is available here.

Government Guidelines for responding to Auditor-General’s Reports

The Government has issued guidelines for responding to performance audit reports by the Auditor-General in April 2016. The guidelines are available at: https://www.cmtedd.act.gov.au/policystrategic/cabinet/assembly-liaison

Auditor-General’s Reports referred to the Public Accounts Committee  - Ninth Assembly

View Auditor-General's Reports from ACT Audit Office

At its meeting of 13 December 2016 the Legislative Assembly resolved to create:

"A Standing Committee on Public Accounts to:

• examine:
  • the accounts of the receipts and expenditure of the Australian Capital Territory and its authorities; and
  • all reports of the Auditor-General which have been presented to the Assembly;
• report to the Assembly any items or matters in those accounts, statements and reports, or any circumstances connected with them, to which the Committee is of the opinion that the attention of the Assembly should be directed; and
• inquire into any question in connection with the public accounts which is referred to it by the Assembly and to report to the Assembly on that question."

On 26 October 2017 the Legislative Assembly resolved to amend:

"Insert after (i)(A), the words:

(AA) matters relating to market and regulatory reform (excluding Access Canberra), public sector management, taxation an revenue."

2016 Strategic Review of the ACT Auditor-General

The Auditor-General Act 1996 was amended in 2013 to provide for a strategic review as opposed to a performance audit. Prior to these legislative changes—the review process encompassed a performance audit only. A performance audit primarily assesses whether the Audit Office conducts its functions effectively and efficiently and in compliance with the relevant legislation. A review or a strategic review may also review the Auditor-General’s legislative functions and other aspects as directed by the relevant Public Accounts Committee. The Report on the 2016 Strategic Review of the ACT Auditor-General, conducted by Mr Des Pearson AO, and tabled in the ACT legislative Assembly on 8 June 2016, view report PDF (3,992 KB).

2010 Independent performance audit of the operations of the ACT Auditor-General and the ACT Audit Office

Part five of the Auditor-General Act 1996 (the Act) provides for audits of the ACT Auditor-General’s Office operations. This includes the audit of financial statements as well as performance audits.

The report of the independent auditor—Independent Performance Audit of the Operations of the ACT Auditor-General and the ACT Audit Office (3 May 2010), conducted by Bob Sendt & Associates, as provided to the Public Accounts Committee was authorised for publication on 11 May 2010.

The Report is available here.