Commonwealth Numbered Acts

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NATIONAL PARKS AND WILDLIFE CONSERVATION ACT 1975 No. 12, 1975 - SECT 53

Audit.
53. (1) The Auditor-General shall inspect and audit the accounts and financial
records kept under section 51 and shall forthwith draw the Minister's
attention to any irregularity disclosed by the inspection and audit that in
the opinion of the Auditor-General is of sufficient importance to justify his
so doing.

(2) The Auditor-General may, at his discretion, dispense with all or any part
of the detailed inspection and audit of any accounts or records referred to in
sub-section (1).

(3) The Auditor-General shall, at least once in each financial year, report to
the Minister the results of the inspection and audit carried out under
sub-section (1).

(4) The Auditor-General or a person authorized by him is entitled at all
reasonable times to full and free access to all accounts, records, documents
and papers relating directly or indirectly to the payment of moneys into or
out of the Fund or to the acquisition, receipt, custody or disposal of assets
by the Director.

(5) The Auditor-General or a person authorized by him may make copies of, or
take extracts from, any accounts, records, documents or papers referred to in
sub-section (4).

(6) The Auditor-General or a person authorized by him may require a person to
furnish him with such information in the possession of the person or to which
the person has access as the Auditor-General or authorized person considers
necessary for the purposes of the functions of the Auditor-General under
this Act, and the person shall comply with the requirement.

(7) A person who contravenes sub-section (6) is guilty of an offence
punishable, upon conviction, by a fine not exceeding $200. 


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