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- W2336408645 abstract "Statutory recognition of the Auditor-General as an Officer of Parliament—does it make a difference? A number of Australasian jurisdictions include a provision in their legislation which specifically recognises that their respective Auditor-General is an independent Officer of Parliament. Other jurisdictions for the purpose of reference in the statutory framework do not declare their Auditor-General as an Officer of Parliament. In practice, this means that whilst the Auditor-General is an independent statutory officer that reports to the relevant Parliament/Assembly, the Act establishing the Office does not use the phrase—Officer of Parliament. The literature suggests that the action of declaring the Auditor-General an Officer of Parliament in statute strengthens the status and symbolism of the Auditor-General and the important relationship the Office of Auditor-General has with the Parliament. In practice, it has no effect to the AuditorGeneral’s actual independence from the Executive Government. Independence is a fundamental requirement for Auditors-General to effectively carry out their important role of assisting Parliaments to hold executive governments to account. There is a strong argument that regardless of how Auditors-General are classified, the control of and the amount of the relevant appropriation plays a more significant role in their effectiveness. However, formal designation can raise awareness regarding the special relationship between the Auditor-General and the Parliament and may also strengthen that relationship. Further, formal designation also symbolically distinguishes the AuditorGeneral from the Executive and associates the Office with the Parliament. 1" @default.
- W2336408645 created "2016-06-24" @default.
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- W2336408645 date "2013-01-01" @default.
- W2336408645 modified "2023-09-27" @default.
- W2336408645 title "ACPAC 2013 Biennial Conference—Public Accounts Committees: Adapting to a changing environment" @default.
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- W2336408645 hasPublicationYear "2013" @default.
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