Commonwealth Numbered Acts

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ABORIGINAL COUNCILS AND ASSOCIATIONS ACT 1976 No. 186 of 1976 - SECT 39

Audit of records and balance sheets.
39. (1) The Registrar may, at any time, cause a person having the prescribed
qualifications to inspect and audit the accounts and records caused to be kept
by an Aboriginal Council in pursuance of sub-section 38 (1) and to furnish to
him a report of the results of that inspection and audit drawing attention to
any irregularity in the financial affairs of the Council disclosed by that
inspection and audit.

(2) The Registrar shall, before an inspection and audit under sub-section (1)
is commenced, by notice in writing served on the public officer of the
Aboriginal Council concerned, inform it that such an inspection and audit will
be carried out and name the person whom he has engaged for the purpose.

(3) Where a notice is served on the public officer of an Aboriginal Council
under sub-section (2), the Council shall ensure that the person named in the
notice or a person authorized by that person has, for the purposes of the
inspection and audit referred to in the notice, full and free access to all
accounts, records, documents and papers of the Council relevant directly or
indirectly to the payment of money by the Council or to the acquisition,
receipt, custody or disposal of assets by the Council.

(4) A person named in a notice served under sub-section (2) or a person
authorized by him may, for the purpose only of use in the inspection and audit
to which the notice relates, take copies of, or extracts from, such accounts,
records, documents and papers. 


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