Public Finance and Audit Act 1987

The Auditor-General may—

audit the accounts of a publicly funded body and the controls exercised by a publicly funded body in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities; or

examine or review the accounts of a publicly funded body;

review the efficiency, economy and effectiveness of the activities of a publicly funded body; or

examine or review accounts relating to a publicly funded project and review the efficiency, economy and effectiveness of the project;

examine or review accounts relating to a local government indemnity scheme and review the efficiency, economy and effectiveness of the scheme.

An audit, review or examination may be made under this section even though the body, project or scheme to which the audit, review or examination relates has ceased to exist.

The Auditor‑General must conduct an audit, review or examination under subsection (1) if requested to do so by the

A person to whom information or a document is provided by the

Information or a document may be disclosed if—

the disclosure is made with the consent of the person who provided the information; or

the disclosure is authorised or required under any other Act or law; or

the disclosure is authorised or required by a court or tribunal constituted by law; or

the disclosure is authorised by regulation.

A person to whom a document containing a summary of findings of the

as is necessary for the purposes of making submissions or comments to the Auditor‑General in relation to the audit, review or examination;

as is necessary for the purposes of obtaining legal advice in relation to the audit, review or examination; or

as otherwise authorised by regulation or by the

After—

conducting any audit or making any examination under subsection (1); or

conducting a review under subsection (1) requested by the Treasurer or the

The Auditor‑General must deliver copies of a report under subsection (2) to—

any publicly funded body concerned in the audit, review or examination; and

if the audit, review or examination was requested by the

if the audit, review or examination was requested by the

the President of the Legislative Council and the Speaker of the

After conducting a review of a publicly funded body, publicly funded project or local government indemnity scheme under subsection (1) (other than a review requested by the

The following provisions apply to a report prepared under subsection (4):

the Auditor‑General must deliver copies of the report to—

any publicly funded body concerned in the review; and

the President of the Legislative Council and the Speaker of the

the Auditor‑General may deliver copies of the report to any other person the Auditor‑General thinks appropriate;

the Auditor‑General may publish a copy of the report in such manner as the Auditor‑General thinks appropriate.

A document or information (including data) may be annexed to a report under this section either by including a copy of the document or information in an annexure or by including in an annexure a reference to a website on which the document or information has been, or will be, published by the Auditor‑General.