(1) The Auditor-General or any person exercising the functions
of the Auditor-General is to preserve and aid in preserving secrecy with
respect to all matters and things that come to the knowledge of the
Auditor-General or person in the exercise of the functions of the
Auditor-General under this Act and is not to communicate to any person any
such matter or thing.
(2) Nothing in subsection (1) applies to or in respect
of--
(a) the conduct of any matter necessary for the proper administration of
this Act, or
(b) proceedings for an offence relating to public money, other
money, public property or other property or for the recovery of public money,
other money, public property or other property, or
(c) disciplinary
proceedings brought against a councillor or a member of staff of a council, or
(d) a report or communication authorised or required to be made by or under
this Act, or
(e) a report or communication that the Minister authorises the
Auditor-General to make to a person for the purposes of a due diligence or
similar process relating to the sale of any council undertaking, or
(f) a
communication that, in the opinion of the Auditor-General or person exercising
the functions of the Auditor-General, is reasonably necessary for the purpose
of exercising a function under the Public Interest Disclosures Act 2022 .
