South Australian Current Acts

PUBLIC FINANCE AND AUDIT ACT 1987 - SECT 32

32—Audit etc of publicly funded bodies and projects and local government indemnity schemes

        (1)         The Auditor-General may—

            (a)         audit the accounts of a publicly funded body and the controls exercised by a publicly funded body in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities; or

            (b)         examine or review the accounts of a publicly funded body; or

            (c)         review the efficiency, economy and effectiveness of the activities of a publicly funded body; or

            (d)         examine or review accounts relating to a publicly funded project and review the efficiency, economy and effectiveness of the project; or

            (e)         examine or review accounts relating to a local government indemnity scheme and review the efficiency, economy and effectiveness of the scheme.

        (1a)         An audit, review or examination may be made under this section even though the body, project or scheme to which the audit, review or examination relates has ceased to exist.

        (1b)         The Auditor-General must conduct an audit, review or examination under subsection (1) if requested to do so by the Treasurer or the Independent Commission Against Corruption.

        (1c)         A person to whom information or a document is provided by the Auditor-General or an authorised officer in connection with an audit, review or examination under this section must not disclose the information or document except as authorised under subsection (1d).

Maximum penalty: $5 000 or imprisonment for 2 years.

        (1d)         Information or a document may be disclosed if—

            (a)         the disclosure is made with the consent of the person who provided the information; or

            (b)         the disclosure is authorised or required under any other Act or law; or

            (c)         the disclosure is authorised or required by a court or tribunal constituted by law; or

            (d)         the disclosure is authorised by regulation.

        (1e)         A person to whom a document containing a summary of findings of the Auditor-General is provided in connection with an audit, review or examination under this section must not copy or otherwise reproduce the summary (in whole or part), except—

            (a)         as is necessary for the purposes of making submissions or comments to the Auditor-General in relation to the audit, review or examination; or

            (b)         as is necessary for the purposes of obtaining legal advice in relation to the audit, review or examination; or

            (c)         as otherwise authorised by regulation or by the Auditor-General.

Maximum penalty: $5 000 or imprisonment for 2 years.

        (2)         After—

            (a)         conducting any audit or making any examination under subsection (1); or

            (b)         conducting a review under subsection (1) requested by the Treasurer or the Independent Commission Against Corruption,

the Auditor-General must prepare a report setting out the results of the audit, review or examination.

        (3)         The Auditor-General must deliver copies of a report under subsection (2) to—

            (a)         any publicly funded body concerned in the audit, review or examination; and

            (b)         if the audit, review or examination was requested by the Treasurer—the Treasurer; and

            (c)         if the audit, review or examination was requested by the Independent Commission Against Corruption—the Independent Commission Against Corruption; and

            (d)         the President of the Legislative Council and the Speaker of the House of Assembly.

        (4)         After conducting a review of a publicly funded body, publicly funded project or local government indemnity scheme under subsection (1) (other than a review requested by the Treasurer or the Independent Commission Against Corruption), the Auditor-General may prepare a report setting out the results of the review.

        (5)         The following provisions apply to a report prepared under subsection (4):

            (a)         the Auditor-General must deliver copies of the report to—

                  (i)         any publicly funded body concerned in the review; and

                  (ii)         the President of the Legislative Council and the Speaker of the House of Assembly;

            (b)         the Auditor-General may deliver copies of the report to any other person the Auditor-General thinks appropriate;

            (c)         the Auditor-General may publish a copy of the report in such manner as the Auditor-General thinks appropriate.

        (6)         A document or information (including data) may be annexed to a report under this section either by including a copy of the document or information in an annexure or by including in an annexure a reference to a website on which the document or information has been, or will be, published by the Auditor-General.