Power to obtain information
37 Power to obtain information
For the purpose of an audit, the Auditor-General may, by written notice, direct a person to do all or any of the following:to provide the Auditor-General with any information or explanation that the Auditor-General requires; to attend and give evidence before the Auditor-General or an authorised person; to produce to the Auditor-General any documents in the custody or under the control of the person.
The Auditor-General may direct that – the information, explanation or answers to questions be given either orally or in writing (as the Auditor-General requires); and 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.
The Auditor-General or an authorised person may administer an oath or affirmation for the purposes of this section.
A person who, without reasonable excuse, fails to comply with a direction under this section within 14 days of receiving it commits an offence. Fine not exceeding 500 penalty units.
A person who is required under subsection (1) to attend under this section is entitled to be paid such expenses as the Auditor-General considers reasonable.
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