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NATIVE TITLE ACT 1993 No. 110, 1993 - SECT 135 Audit Auditor-General to audit

NATIVE TITLE ACT 1993 No. 110, 1993 - SECT 135

Audit Auditor-General to audit
135.(1) The Auditor-General must, at least once in each financial year,
inspect and audit:

   (a)  the accounts and records of financial transactions relating to the
        administration of the affairs of the Tribunal under section 128; and

   (b)  the records relating to assets held by, or in the custody of, the
        President on behalf of the Commonwealth. Auditor-General to notify
        Commonwealth Minister of irregularities

(2) The Auditor-General must immediately draw the attention of the
Commonwealth Minister to any irregularity disclosed by the inspection and
audit that, in the opinion of the Auditor-General, is of enough importance to
justify such action. Auditor-General may limit audit

(3) The Auditor-General may, at his or her discretion, dispense with all or
any part of the detailed inspection and audit of any accounts or records
referred to in subsection (1). Auditor-General to report to
Commonwealth Minister

(4) The Auditor-General must report to the Commonwealth Minister the results
of the inspection and audit carried out under subsection (1). Access to
accounts and records

(5) The Auditor-General or a person authorised by him or her may, at all
reasonable times, have full and free access to all accounts and records
maintained under section 134 that relate directly or indirectly to:

   (a)  the receipt or payment of money; or

   (b)  the acquisition, receipt, custody or disposal of assets by the
        President on behalf of the Commonwealth. Power to make copies

(6) The Auditor-General or a person authorised by him or her may make copies
of, or take extracts from, any such accounts and records. Power to obtain
information

(7) The Auditor-General or a person authorised by him or her may require any
person to give him or her:

   (a)  information in the person's possession; or

   (b)  information to which the person has access; if the Auditor-General or
        authorised person considers the information necessary for the purposes
        of the functions of the Auditor-General under this Act. The person
        must comply with the requirement. Offence

(8) A person who, without reasonable excuse, contravenes subsection (7) is
guilty of an offence and is punishable, on conviction, by a fine of not more
than 10 penalty units.