Commonwealth Numbered Acts

PAPUA NEW GUINEA (STAFFING ASSISTANCE) ACT 1973 No. 70, 1973 - SECT 46

46. (1) The Auditor-General shall inspect and audit the accounts and records
kept under section 32 and shall forthwith draw the attention of the Minister
to any irregularity disclosed by the inspection and audit that is, in the
opinion of the Auditor-General, 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 year, report to the
Minister the results of the inspection and audit carried out under sub-section
(1).

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

(5) The Auditor-General or an officer authorized by him may make copies of, or
take extracts from, any such accounts, records, documents or papers.

(6) The Auditor-General or an officer authorized by him may require any 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 officer
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 Two hundred dollars.