Victorian Current Acts

AUDIT ACT 1994 - SECT 43

    (1)     In accordance with this Division, the Auditor-General or an authorised person, at all reasonable times, may enter and remain on premises owned or occupied by a public body to inspect the premises and any document or other thing on the premises, if the Auditor-General or an authorised person considers on reasonable grounds that—

        (a)     it is necessary for the purposes of a financial audit or performance audit under this Act; and

        (b)     the information and any other things that may be obtained from entering the premises cannot be obtained—

              (i)     by consent; or

              (ii)     by serving an information gathering notice.

    (2)     In accordance with this Division, the Auditor-General or an authorised person, at all reasonable times, may enter and remain on premises owned or occupied by an associated entity to inspect the premises and any document or other thing on the premises if—

        (a)     entry and inspection of the premises is for the purposes of a performance audit under section 15; and

        (b)     the premises—

              (i)     are used solely or predominately for the purposes of providing services to, or performing functions for, or on behalf of, a public body or the State; or

              (ii)     contain property of a public body or the State, or property in which a public body or the State has a security interest.

    (3)     The Auditor-General or an authorised person who enters and remains on any premises under this section may be accompanied and assisted by a VAGO officer.

S. 44 inserted by No. 12/2019 s. 9.