PUBLIC INTEREST DISCLOSURES ACT 1994 - SECT 12 Disclosure to Auditor-General concerning serious and substantial waste

PUBLIC INTEREST DISCLOSURES ACT 1994 - SECT 12

12 Disclosure to Auditor-General concerning serious and substantial waste

(1) To be protected by this Act, a disclosure by a public official to the Auditor-General must--

(a) be made in accordance with the Government Sector Audit Act 1983 , and

(b) be a disclosure of information that the person making the disclosure honestly believes, on reasonable grounds, shows or tends to show that an auditable entity or officer or employee of an auditable entity (including a government officer) has seriously and substantially wasted government money.

(2) To avoid doubt, for the purposes of this section waste of government money in relation to an auditable entity that is not a GSF agency includes waste of money of that entity even if it is not government money.

(3) In this section--


"auditable entity" has the same meaning as in the Government Sector Audit Act 1983 .


"government money" ,
"government officer" and
"GSF agency" have the same meanings as in the Government Sector Finance Act 2018 .