New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 35

35 Inspection and audit of books and records of accounting officers

(1) The Auditor-General may appoint, in writing, a person (whether or not that person is an officer of an authority) or a firm to be an auditor for the purposes of this Act.

(2) The Auditor-General:

(a) may, whenever the Auditor-General thinks fit, and

(b) shall, whenever required by the Treasurer so to do,

inspect, examine and audit, or cause an auditor to inspect, examine and audit, the books and records of any accounting officer and of any other person who is subject to the provisions of this Act or the prescribed requirements of whose financial report the Auditor-General is authorised or required to audit and into whose possession or under whose control any public money, other money, public property or other property has come.

(3) An auditor who has made an inspection, examination and audit under subsection (2) shall, as soon as practicable after the inspection, examination and audit, make and sign a report and forward it to the Auditor-General.

(4) The Auditor-General or a person (being the Deputy Auditor-General or an auditor) authorised by the Auditor-General shall, as soon as practicable after any inspection, examination and audit under this section, forward a report of the results of the inspection, examination and audit to the Treasurer.

(5) Towards defraying the costs and expenses of any inspection, examination or audit and report under this section, the employer of the accounting officer or other person concerned is to pay the Auditor-General (from any funds under the control or administration of the employer) such amounts, at such times, as the Treasurer decides.