Western Australian Consolidated Acts Western Australian Consolidated Acts (1) For the purpose of
an audit the Auditor General may, by written notice, direct a person to do all
or any of the following —
(a) to
provide the Auditor General with any information or explanation that the
Auditor General requires;
(b) to
attend and give evidence before the Auditor General or an authorised person;
(c) to
produce to the Auditor General any documents in the custody or under the
control of the person.
(2) The Auditor
General may direct that —
(a) the
information, explanation or answers to questions be given either orally or in
writing (as the Auditor General requires);
(b) the
information, explanation or answers to questions be verified or given on oath
or affirmation that the information or evidence the person will give will be
true.
(3) The Auditor
General or an authorised person may administer an oath or affirmation for the
purposes of this section.
(4) A person who,
without reasonable excuse, fails to comply with a direction under this section
within 14 days of receiving it commits an offence.
Penalty: a fine of $50 000.
(5) The regulations
may prescribe scales of expenses to be allowed to persons who are required to
attend under this section.