Commonwealth Numbered Acts

AUSTRALIAN HERITAGE COMMISSION ACT 1975 No. 57 of 1975 - SECT 41

41. (1) The Auditor-General shall inspect and audit the accounts and records
of financial transactions of the Commission and the records relating to assets
of or in the custody of the Commission, and shall forthwith draw the attention
of the Minister to any irregularity disclosed by the inspection and audit
that, in the opinion of the Auditor-General, is of sufficient importance to
justify his so doing.

(2) The Auditor-General may, at his discretion, dispense with all or any part
of the detailed inspection and audit of any accounts or records referred to in
sub-section (1).

(3) The Auditor-General shall, at least once in each financial year, report to
the Minister the results of the inspection and audit carried out under
sub-section (1).

(4) The Auditor-General or a person authorized by him is entitled at all
reasonable times to full and free access to all accounts, records, documents
and papers of the Commission relating directly or indirectly to the receipt or
payment of moneys, or to the acquisition, receipt, custody or disposal of
assets, by the Commission.

(5) The Auditor-General or a person authorized by him may make copies of, or
take extracts from, any such accounts, records, documents or papers.

(6) The Auditor-General or a person authorized by him may require a person to
furnish him with such information in the possession of the person or to which
the person has access as the Auditor-General or authorized person considers
necessary for the purposes of the functions of the Auditor-General under this
Act, and the person shall comply with the requirements.

(7) A person who contravenes sub-section (6) is guilty of an offence
punishable, upon conviction, by a fine not exceeding $200.