Auditor-General Act 1997

The Auditor-General Act 1997 establishes an office of Auditor-General for the Commonwealth and sets out its functions. The Act provides for the appointment of an Independent Auditor to audit the Australian National Audit Office. The Auditor-General's functions include auditing annual financial statements, annual consolidated financial statements, performance audits, and assurance reviews. The Act also provides for the payment of audit fees and the recovery of unpaid fees.

The Act extends to things outside Australia and applies to the Crown in right of the Commonwealth. It is a self-repealing Act, meaning that it does not amend the text of other laws.

The Act includes provisions related to the appointment, conditions, resignation, and removal of the Auditor-General and Independent Auditor. The Audit Office is established by the Act, and its staff are employed under the Public Governance, Performance and Accountability Act 2013.

The Act also provides for the protection of sensitive information and ensures that the Auditor-General has complete discretion in the performance or exercise of its functions and powers.

Overall, the Auditor-General Act 1997 provides a framework for the Commonwealth's audit function, ensuring accountability and transparency through independent audits.