Victorian Current Acts

AUDIT ACT 1994 - SECT 81

    (1)     The independent financial auditor may make a report of an audit conducted under section 79.

    (2)     A report under subsection (1) may include any information and recommendations the independent financial auditor considers necessary for the Victorian Auditor-General's Office to achieve its objectives effectively, economically and efficiently.

    (3)     The independent financial auditor must not make a report under subsection (1) unless—

        (a)     at least 10 business days before making the report, the independent financial auditor—

              (i)     gives the Auditor-General a copy of the report or a summary of the findings and proposed recommendations; and

              (ii)     requests the Auditor-General in writing for comment before a specified date, being at least 5 business days after the report is given to the Auditor-General; and

        (b)     the independent financial auditor includes in the report any comments made before the specified date, or a summary of those comments, in a form agreed between the independent financial auditor and the Auditor-General.

    (4)     The independent financial auditor, within 7 sitting days after making the report, must transmit the report to each House of the Parliament.

    (5)     The independent financial auditor must not include in a report under subsection (1)—

        (a)     information that discloses a trade secret; or

        (b)     information of a business, commercial or financial nature which, if disclosed, would be likely to unreasonably expose the Auditor-General or the Victorian Auditor-General's Office to any material disadvantage; or

        (c)     information that the independent financial auditor considers would prejudice any criminal proceeding or criminal investigation, or any investigations by the IBAC or the Victorian Inspectorate; or

        (d)     a finding or an opinion that a specified person is guilty of or has committed, is committing or is about to commit an offence; or

        (e)     a recommendation that a specified person be, or an opinion that a specified person should be, prosecuted for an offence.

    (6)     If the independent financial auditor intends to include in a report under subsection (1) a comment or an opinion that is adverse to any person who is to be named in the report and who is an officer or employee of the Victorian Auditor-General's Office, the Auditor-General, after receiving a copy of the proposed report or the relevant part of the proposed report, must give the person a reasonable opportunity to respond to the Auditor-General in relation to the adverse material.

S. 82 inserted by No. 12/2019 s. 9.