Victorian Consolidated Legislation

Audit Act 1994 - SECT 16

Audit reports to Parliament

16. Audit reports to Parliament



(1) The Auditor-General may make a report to the Parliament on any one or more
audits conducted by or on behalf of him or her under this or any other Act.

(2) In a report under this section, the Auditor-General-

   (a)  may include any information he or she thinks desirable in relation to
        matters that are the subject of the audit to which the report relates;
        and

   (b)  must set out the reasons for opinions expressed in the report; and

   (c)  may include any recommendations arising out of the audit that he or
        she thinks fit to make.

(3) After preparing a proposed report, the Auditor-General must-

   (a)  give a copy of it, or part of it, to-

   (i)  any authority to which the proposed report or part relates or that, in
        the Auditor-General's opinion, has a special interest in the proposed
        report or part; and

   (ii) in the case of a proposed report or part of a proposed report on a
        performance audit referred to in section 15(1)(b)-the department head
        of the department for which the Minister administering that section is
        responsible; and





   (b)  ask the authority or department head (as the case requires), in
        writing, for submissions or comments before a specified date, being-

   (i)  in the case of a proposed report on a performance audit-at least 10
        business days after the proposed report or part is given to the
        authority or department head; or

   (ii) in the case of a proposed report on any other audit-at least 5
        business days after the proposed report or part is given to the
        authority.

(4) The Auditor-General must include in the report to the Parliament any
submissions or comments made before the specified date, or a summary of them
in a form agreed between the Auditor-General and the authority or department
head.

(5) Nothing in this section entitles the Auditor-General to question the
merits of policy objectives of the Government.

(6) In subsection (5)-

policy objectives includes-

   (a)  a Government policy direction of a Minister;

   (b)  a policy statement in a Budget Paper;

   (c)  a statement of objectives in a corporate plan of an authority approved
        by a Minister;

   (d)  any other document evidencing a policy decision of the Government or a
        Minister.