20Auditor-General may conduct assurance review

20 Auditor-General may conduct assurance review

(1) The Auditor-General may conduct an assurance review of a particular aspect of any of the following if the Auditor-General considers it necessary to achieve the objectives of this Act—

(a) the operations or activities of a public body;

(b) 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);

(c) subject to section 21, the use of a financial benefit or property that is specified in section 21(2) for a particular purpose.

(2) The Auditor-General may conduct an assurance review with respect to financial statements or performance of the whole or any part of the operations or activities included in subsection (1).

S. 20(3) amended by No. 31/2024 s. 113(Sch. 1 item 2.3).

(3) The Auditor-General must not conduct an assurance review of Integrity Oversight Victoria, other than an assurance review of estimated financial statements.

S. 21 substituted by No. 12/2019 s. 9.