New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 36

36 Access to records, information etc

(1) The Auditor-General, an auditor or a person authorised by the Auditor-General:

(a) for the purposes of any inspection or audit authorised or required to be carried out by the Auditor-General pursuant to this Act or any other law in relation to any person, group of persons, body, fund or account, or

(b) for the purpose of exercising any other function conferred or imposed on the Auditor-General pursuant to this Act or any other law,

is entitled at all reasonable times to full and free access to the books, records, documents and papers of or relating to the person, group of persons, body, fund or account or relating to public money, other money, public property or other property and may make copies thereof or take extracts therefrom.

(2) The Auditor-General, an auditor or a person authorised by the Auditor-General may require an officer of an authority to furnish to the Auditor-General, auditor or authorised person within 14 days after the date on which the requirement is made such information in the possession of the officer or to which the officer has access as the Auditor-General, auditor or authorised person considers necessary for any of the purposes referred to in subsection (1) (a) or (b).

(3) The Auditor-General may, by notice in writing signed by the Auditor-General, require a person named in the notice to appear personally before the Auditor-General at a time and place specified in the notice and to produce to the Auditor-General such books, records, documents or papers in the possession or under the control of that person as appear to the Auditor-General to be necessary for the purposes of an audit authorised or required to be made by the Auditor-General by or under this Act or any other Act or law.

(4) A person of whom a requirement under subsection (2) or (3) is made shall not fail to comply with the requirement.

(5) The Auditor-General, an auditor or a person authorised by the Auditor-General is entitled to exercise functions under this section despite:

(a) any rule of law which, in proceedings in a court of law, might justify an objection to access to books, records, documents or papers or information on grounds of public interest, or

(b) any privilege of an authority which the authority might claim in a court of law, other than a claim based on legal professional privilege, or

(c) any duty of secrecy or other restriction on disclosure applying to an authority or to an officer of an authority.

(6) Nothing in this section entitles the Auditor-General, an auditor or a person authorised by the Auditor-General to have access to a cabinet document that is an exempt document under the Freedom of Information Act 1989 .

(7) In subsection (5), "authority" means an authority, or other body, whose financial report is subject to audit by the Auditor-General under this Act or any other Act.