Review of notices etc. provided by the Auditor-General
41A Review of notices etc. provided by the Auditor-General
S. 41A(1) amended by No. 31/2024 s. 113(Sch. 1 item 1.65).
Integrity Oversight Victoria may review the following provided to Integrity Oversight Victoria by the Auditor-General under the specified sections of the Audit Act 1994—
a copy of an audio or video recording and any transcript of a compulsory attendance provided under section 37(6) of that Act;
a written report on the issue of an information gathering notice given under section 39 of that Act;
a written report on the issue of an entry notice given under section 51 of that Act.
A review of a matter under subsection (1) must assess—
whether the requirements under the Audit Act 1994 relating to that matter have been complied with; and
where the Auditor-General has required a person to produce documents for the purposes of an audit—whether the requirement may reasonably be considered as assisting the Auditor-General to achieve the purposes of the audit to which the requirement relates; and
where the matter relates to the questioning of a person appearing personally before the Auditor-General—whether the questioning may reasonably be considered as assisting the Auditor-General to achieve the purposes of the audit to which the appearance relates.
S. 41A(3) amended by No. 31/2024 s. 113(Sch. 1 item 1.65(b)).
If Integrity Oversight Victoria considers that an audio or video recording provided by the Auditor-General is no longer necessary for the purpose of reviewing the audio or video recording in accordance with this section, Integrity Oversight Victoria may—
return the audio or video recording to the Auditor-General; or
destroy the audio or video recording.
Pt 5 (Heading) amended by No. 31/2024 s. 113(Sch. 1 item 1.66).
Pt 5 (Heading and s. 42) inserted by No. 82/2012 s. 266.
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