Victorian Current Acts Victorian Current Acts(1) The Auditor-General must provide a final specification for a performance audit to any public body, associated entity or other entity that is included in the performance audit.
(2) The Auditor-General may amend a final specification for a performance audit if the Auditor-General is satisfied the amendment is necessary to achieve the purpose of the performance audit.
(3) The Auditor-General must amend a final specification for a performance audit if there is a material change to any of the following—
(i) the objectives of the audit;
(ii) the entities included in the audit;
(iii) the particular issues (if any) to be considered.
(4) Subject to subsection (7), if the Auditor-General amends a final specification for a performance audit, the Auditor-General must do the following before calling for any further information or exercising further powers under Part 7—
(a) provide a copy of the amended specification to any public body, associated entity or other entity included in the amended specification;
(b) consult with any public body, associated entity or other entity that is included in the amended specification if there is a material change to any of the following—
(i) the objectives of the audit;
(ii) the entities included in the audit;
(iii) the particular issues (if any) to be considered.
(5) If the Auditor-General amends a final specification for a performance audit, the Auditor-General may consult with an associated entity or any other entity on the amended specification.
(6) If the public body, associated entity or other entity does not provide comments under subsection (4) on the amended specification within 15 business days of receiving the request—
(a) the public body, associated entity or other entity is to be taken to have no comment on the amended specification; and
(b) the Auditor-General may continue to call for any information or exercise any powers under Part 7 in relation to the performance audit.
(7) Nothing in this section prevents a
VAGO officer requesting information and a person providing information by
consent at any time.
Pt 4A (Heading and ss 19A–19C) inserted by No. 82/2012 s. 194, amended by Nos 82/2012 s. 305(d), 30/2016 ss 51– 53, 20/2017 s. 134(Sch. 1 item 1), repealed by No. 12/2019 s. 9 [1] .
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Pt 5 (Heading and ss 20, 21) amended by Nos 43/1995 s. 14, 93/1997 ss 20,
21, 53/1999 s. 19, 36/2003 ss 22, 23,
114/2003 s. 12.1.3
(Sch. 6 item 1), 82/2012 s. 195, 30/2016
ss 54, 100, substituted as Pt 5
(Heading and
ss 19– 21) by No. 12/2019 s. 9.
Part 5—Assurance reviews
New s. 19 inserted by No. 12/2019 s. 9.