Commonwealth Numbered Acts

AUSTRALIAN MEAT AND LIVE-STOCK CORPORATION ACT 1977 No. 67 of 1977 - SECT 39

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

(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 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 Corporation relating directly or indirectly to the receipt
or payment of moneys by the Corporation or to the acquisition, receipt,
custody or disposal of assets by the Corporation.

(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 any 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 requirement.

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