Public Finance and Audit Act 1987

The Auditor‑General or an authorised officer may, in order to conduct an audit or review, or make an examination, under this

by summons, require the appearance of any persons or the production of any relevant accounts, records or other documents;

inspect any such accounts, records or other documents and retain them for such reasonable period as he or she thinks fit, and make copies of them or of any of their contents;

require a person who has access to information that is, in the opinion of the Auditor‑General or the authorised officer, relevant to the audit, review or examination, to provide that information to the

require a person appearing before him or her to make an oath or affirmation (which the Auditor‑General or authorised officer may administer) to answer truthfully all questions relating to an audit, review or examination under this Act and to any accounts, records or other documents that are the subject of, or are related to, an audit, review or examination under this Act;

inspect—

any building or other premises; and

any cash or goods situated in or on any building or other premises;

the operation of any public authority (or any agent, trustee, partner or other person who carries out the functions of a public authority) conducted in or on any building or other premises;

enter any building or other premises for the purpose of exercising the powers set out in this subsection.

If a person—

who has been served with a summons to appear before the

who has been served with a summons to produce relevant accounts, records or other documents fails, without reasonable excuse, to comply with the summons;

who has been required to provide information to the

fails, without reasonable excuse, to do so in the form directed by the Auditor‑General or authorised officer; or

provides information knowing it to be false or inaccurate in a material particular;

refuses to be sworn or to affirm, or refuses or fails to answer truthfully any relevant question, when required to do so by the

hinders or obstructs the Auditor‑General or an authorised officer in the exercise of any powers under this section, the following provisions apply:

the person is guilty of an offence and is liable to a penalty of

the Supreme Court may, on the application of the

A person may be required—

to answer a question put by the Auditor‑General or an authorised officer despite the fact that the answer to that question might result in, or tend towards, self-incrimination; or

to produce any accounts, records or other documents despite the fact that the production might result in, or tend towards, self-incrimination;

to provide information despite the fact that the information might result in, or tend towards, self-incrimination, but if that person objects to answering a question the answer is not admissible against that person in any criminal proceedings (except in proceedings for perjury or proceedings under this section).

The Supreme Court need only be satisfied of the facts on which it bases an order under subsection (2)(g) on the balance of probabilities.

If, in the opinion of the Auditor‑General, a person has contravened, or failed to comply with, a requirement of this section, the