Victorian Current Acts

AUDIT ACT 1994 - SECT 14

    (1)     The Auditor-General may conduct any performance audit the Auditor-General considers necessary to determine—

        (a)     whether a public body is achieving its objectives effectively, economically and efficiently and in compliance with all relevant Acts; or

        (b)     whether the operations or activities of the whole or any part of the Victorian public sector (whether or not those operations or activities are being performed by a public body) are performed effectively, economically and efficiently and in compliance with all relevant Acts.

    (2)     The Auditor-General must not conduct a performance audit of the Victorian Inspectorate under this section and, for that purpose, a reference to a public body in this section does not include the Victorian Inspectorate.

    (3)     A performance audit under this section is limited to considering the objectives and particular issues (if any) specified in—

        (a)     the final specification; or

        (b)     if the final specification is amended, the amended specification.

New s. 15 inserted by No. 12/2019 s. 9.