UNIVERSITY OF CANBERRA ACT 1989No. 179, 1989 - SECT 37 Audit

UNIVERSITY OF CANBERRA ACT 1989No. 179, 1989 - SECT 37

37. (1) The Auditor-General must inspect and audit:

   (a)  the accounts and records of financial transactions of the University;
        and

   (b)  records relating to assets of, or in the custody of, the University.

(2) The Auditor-General may dispense with all or any part of the detailed
inspection and audit of any accounts or records referred to in subsection (1).

(3) If the detailed inspection and audit of any accounts or records referred
to in subsection (1) discloses an irregularity that is, in the
Auditor-General's opinion, of sufficient importance to justify her or his so
doing, the Auditor-General:

   (a)  must forthwith draw the attention of the Council to the irregularity;
        and

   (b)  may draw the attention of the Minister to the irregularity.

(4) The Auditor-General must, at least once in each year, report to the
Minister the results of the inspection and audit carried out under subsection
(1).

(5) The Auditor-General or an authorised person is entitled at all reasonable
times to full and free access to all accounts, records, documents and papers
of the University relating directly or indirectly to the receipt or payment of
money by the University or to the acquisition, receipt, custody or disposal of
assets by the University.

(6) The Auditor-General or an authorised person may make copies of, or take
extracts from, any such accounts, records, documents or papers.

(7) The Auditor-General or an authorised person may require any person to give
to the Auditor-General or the authorised person such information in the
person's possession, or to which the person has access, as the Auditor-General
or authorised person considers necessary for the purpose of the functions of
the Auditor-General under this Act.

(8) A person must not, without reasonable excuse, refuse or fail to comply
with a requirement under subsection (7) to the extent that the person is
capable of complying with it. Penalty: $1,000 or imprisonment for 6 months, or
both.

(9) A person must not, in purported compliance with a requirement under
subsection (7), knowingly give information that is false or misleading in a
material particular.
Penalty: $2,000 or imprisonment for 12 months, or both.

(10) A person is not excused from giving information in compliance with a
requirement under subsection (7) on the ground that the information may tend
to incriminate the person, but any information so given is not admissible in
evidence against the person in any criminal proceedings, other than
proceedings for an offence against subsection (8) or (9).

(11) In this section:

"authorised person" means a person authorised in writing by the
Auditor-General to act under this section.