The Australasian Council of Auditors-General (ACAG) is a membership-based association established by Auditors-General. For more than 60 years ACAG has facilitated the sharing of information and intelligence between Auditors-General in a time of increasing complexity and rapid change. ACAG is a not-for-profit, unincorporated association governed by a Constitution.
The role of the Auditor-General is an important one. Auditors-General act as independent guardians of public accountability, ensuring government spending and activities can be scrutinised effectively.
Each Parliament relies on its Auditor-General to provide independent assurance that governmental activities are carried out and accounted for consistent with Parliament's intentions.
Auditors-General provide independent assurance to Parliament across public sector:
Income is derived from member contributions. The proportional split for determining annual member contributions is categorised as follows:
| Category | Audit Office | Proportional Split |
| One | Australian National Audit Office | 15.40% |
| New South Wales | ||
| Queensland | ||
| Victoria | ||
| Two | New Zealand | 7.80% (approx. 50% of category one) |
| South Australia | ||
| Western Australia | ||
| Three | Australian Capital Territory | 3.80% (approx. 50% of category two) |
| Northern Territory | ||
| Tasmania | ||
| Four | FIJI | 1.80 % (approx. 50% of category three) |
| Papua New Guinea |