Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Auditor or a person authorised in writing by the Auditor is entitled at all reasonable times to full and free access to all accounts, records, documents and papers relating directly or indirectly to the receipt or payment of money by the Administration or a prescribed authority or to the acquisition, receipt, custody or disposal of assets by the Administration or a prescribed authority.
(2) The Auditor or a person authorised in writing by the Auditor may make copies of, or take extracts from, any such accounts, records, documents or papers.
(3) The Auditor or a person authorised in writing by the Auditor may require any person to furnish the Auditor with such information in the possession of that person or to which that person has access as the Auditor or authorised person considers necessary for the purposes of the powers and functions of the Auditor under this Act, and the person shall comply with the requirement.
(4) A person who contravenes subsection (3) is guilty of an offence punishable, upon conviction, by a fine not exceeding $200.
(4A) An offence under subsection (4) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
(5) In this section, prescribed authority means a Territory authority whose accounts are not required to be audited under an enactment.
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]