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Inquiry Details

Review of the Audit Office Under Section 48A, Public Finance and Audit Act 1983

Request for Tender
This inquiry was self-referred on 1 March 2006.

Review of the Audit Office of New South Wales On 8 March 2006, the Public Accounts Committee agreed to appoint Masters Le Mesurier and Pitchers Partners to conduct the independent review of the Audit Office of New South Wales. The Auditor-General has forwarded the report to the Committee for tabling in Parliament. Background Section 48A of the Public Finance and Audit Act 1983 provides for the Audit Office to be reviewed by an independent Reviewer every three years. The Public Accounts Committee has the responsibility for the selection and appointment of the Reviewer, and for determining the terms and conditions of appointment and remuneration. When conducting the review process, the Reviewer must comply with any directions given by the Committee. The requirements of the review are contained in the Request for Tender document. Terms of Reference, selection criteria, background information and probable terms of engagement are in the Request for Tender. Information about the Audit Office of New South Wales can be found at The process of the review detailed in the Act is that: The Reviewer is to report to the Auditor-General as to the results of the review and may include such other matters “as in the judgment of the Reviewer call for special notice.” Before making a report, the Reviewer must give the Auditor-General a summary of the findings and proposed recommendations at least 28 days before the Reviewer proposes to complete the report on the review. The Reviewer must include in the report any written submission or agreed summary of submissions and comments by the Auditor-General. The Auditor-General is to forward the report of the Reviewer to the Public Accounts Committee within two months of the receipt of the report and the Chair of the Public Accounts Committee is to table the report in accordance with the usual Parliamentary practices. The report is not to be publicly released by any method, other than by tabling in the Parliament.