ABSTRACT

The office of the Commonwealth Auditors-General (A-G) was established by legislation in 1901 as a single statutory office holder responsible for providing independent opinion on the financial statements of the government. A-G has not played a major role in scrutinizing the behaviour of ministers. Moreover, A-G has rarely attempted to clarify their powers in relation to the auditing of ministers. A-G have not reported much on matters involving ministerial behaviour or ethics since Federation, Excluding the decade of the 1990s, one could be forgiven for believing that successive A-G have shown inclination to initiate or pursue an investigation into ministerial practice and ethics off their own bat. The Audit Act 1901 limited the scope of the audit function but provided a wide range of powers for the A-G within those limits. The minister requested the A-G investigate a matter in which the minister was personally involved and which in effect asked the A-G to investigate aspects of the minister's behaviour.