South Australian Current Acts South Australian Current Acts (1) A—
(a)
return under this Part other than a return to which subsection (2a)
applies; or
(b)
claim for special assistance funding under section 130U or 130UA,
furnished to the Electoral Commissioner by or on behalf of a relevant entity,
candidate or group must, subject to subsection (2), be accompanied by a
certificate from an auditor in accordance with subsection (3).
(2) An audit
certificate that would, but for this subsection, be required to accompany a
return may instead be furnished at such later date as is determined by the
Electoral Commissioner (provided that the later date is within 30 days
after the date on which the return is required to be furnished under this
Part).
(2a) If a return
furnished to the Electoral Commissioner by or on behalf of a relevant entity,
candidate or group under this Part relates to a designated period, an audit
certificate in accordance with subsection (3) must, at the prescribed
times, be furnished to the Electoral Commissioner by or on behalf of the
relevant entity, candidate or group (as the case may be) in relation to all
such returns furnished in respect of each of the following periods:
(a) the
period commencing at the start of the designated period for the relevant
election until 7 days before the relevant polling day;
(b) the
period commencing at the end of the period referred to in paragraph (a)
until the expiration of 30 days after the relevant polling day.
(2b) For the purposes
of subsection (2a), the "prescribed times for furnishing an audit
certificate are as follows:
(a) for
the period referred to in subsection (2a)(a)—7 days before the
relevant polling day;
(b) for
the period referred to in subsection (2a)(b)—the day on which the
last return is required to be furnished in respect of that relevant period.
(3) A certificate from
an auditor under this section must state that the auditor—
(a) was
given full and free access at all reasonable times to the accounts and
documents of the agent responsible for giving the return or claim and of the
relevant entity, candidate or group (as the case requires) relating directly
or indirectly to a matter required to be disclosed in the return or claim; and
(b)
examined the accounts and documents referred to in paragraph (a) that the
auditor considered material for giving the certificate; and
(c)
received all the information and explanations the auditor asked for in
relation to any matter required to be stated in the certificate, subject to
the qualifications, if any, stated in the certificate; and
(d) has
no reason to think any statement in the declaration is not correct.
(4)
The Electoral Commissioner may waive compliance with the requirement to give
an audit certificate if—
(a) in
the case of a return—the return is a nil return provided in accordance
with section 130ZZ; or
(b) in
any case—the Electoral Commissioner considers the cost of compliance
with the requirement would be unreasonable.
(5) A return or claim
required to be accompanied by a certificate from an auditor is taken not to
have been provided in accordance with the requirements of this Part if it is
not accompanied by the certificate.