Tender documentation and contracts should also include clauses to provide access by the acquiring entity and the ANAO to relevant records and information of the contractor and any subcontractors for the purpose of conducting audits.45 The Auditor-General has the authority to conduct a performance audit of a person or body who has entered into a contract that relates to a Commonwealth purpose. To facilitate such audits, the legislation provides the Auditor-General with the authority to enter and remain on the premises of contractors, and to full and free access to documents and other property.46

To provide visibility to these legislative arrangements, it would be appropriate for tender documents and contracts to refer to these provisions.

The Auditor-General has the authority to conduct a performance audit of a person or body who has entered into a contract that relates to a Commonwealth purpose.