Audit Act 1994
14Performance audits
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14 Performance audits
(1) The Auditor-General may conduct any performance audit the Auditor-General considers necessary to determine—
(a) whether a public body is achieving its objectives effectively, economically and efficiently and in compliance with all relevant Acts; or
(b) whether the operations or activities of the whole or any part of the Victorian public sector (whether or not those operations or activities are being performed by a public body) are performed effectively, economically and efficiently and in compliance with all relevant Acts.
S. 14(2) amended by No. 31/2024 s. 113(Sch. 1 item 2.2).
(2) The Auditor-General must not conduct a performance audit of Integrity Oversight Victoria under this section and, for that purpose, a reference to a public body in this section does not include Integrity Oversight Victoria.
(3) A performance audit under this section is limited to considering the objectives and particular issues (if any) specified in—
(a) the final specification; or
(b) if the final specification is amended, the amended specification.
New s. 15 inserted by No. 12/2019 s. 9.