New South Wales Consolidated Acts

STATE EMERGENCY SERVICE ACT 1989 - SECT 24S

24S Audit of accounts of insurance companies

(1) At the request of the Minister, the Auditor-General may examine and audit, or cause to be examined and audited, the accounts (and any books and documents relating to the accounts) of any insurance company liable to pay contributions under this Part.

(2) The examination and audit is to be in respect of matters relating to or arising out of the provisions of this Part.

(3) The Auditor-General is to forward a report on the audit to the Minister as soon as practicable after it is completed.

(4) It is an offence for a person:

(a) to obstruct the Auditor-General, or any person acting on behalf of the Auditor-General, when exercising functions under this section, or

(b) to fail, without lawful excuse when requested to do so for the purposes of this section by the Auditor-General or a person so acting, to produce any account, book or record in the person’s possession or under the person’s control, or

(c) to fail to answer any question asked by the Auditor-General or a person so acting, for the purposes of this section.

Maximum penalty: 50 penalty units.