Victorian Current Acts

AUDIT ACT 1994 - SECT 42

    (1)     If the retention of a document or other thing ceases to be reasonably necessary for the purpose for which it was produced or provided, the Auditor-General or a VAGO officer must cause the document or other thing to be—

        (a)     delivered to the person who appears to be entitled to that document or other thing; or

        (b)     destroyed; or

        (c)     in the case of an electronic document, deleted.

    (2)     If a document referred to in subsection (1) is subject to Cabinet confidentiality, the Auditor-General or a VAGO officer must cause the document to be delivered to the Secretary to the Department of Premier and Cabinet at the completion of the audit or assurance review for which the document was produced or provided.

    (3)     For the purposes of subsection (1), a document in electronic form may be delivered to the person by electronic communication.

    (4)     Despite subsection (1), the Auditor-General may retain a copy of a document used in an audit or assurance review for any applicable period required by the auditing and assurance standards or by this Act or any other law.

    (5)     The Secretary to the Department of Premier and Cabinet must provide the Auditor-General or a VAGO officer with access to a document that was delivered in accordance with subsection (2), if necessary for the Auditor-General to comply with the auditing and assurance standards.

Division 3—Power to enter and inspect premises

S. 43 inserted by No. 12/2019 s. 9.