27Content of reports of financial audits under a public purpose audit arrangement

27 Content of reports of financial audits under a public purpose audit arrangement (1) The Auditor-General must not include the following in a report on a financial audit conducted under a public purpose audit arrangement— (a) information that discloses a trade secret; (b) information of a business, commercial or financial nature which, if disclosed, would be likely to unreasonably expose a public body, associated entity or other entity to any material disadvantage; S. 27(1)(c) amended by No. 31/2024 s. 113(Sch. 1 item 2.4). (c) any information that the Auditor-General considers would prejudice any criminal proceeding or criminal investigation, or any investigations by the IBAC or Integrity Oversight Victoria; (d) a finding or an opinion that a specified person is guilty of or has committed, is committing or is about to commit an offence; (e) a recommendation that a specified person be, or an opinion that a specified person should be, prosecuted for an offence. (2) If the Auditor-General intends to include in a report on a financial audit conducted under a public purpose audit arrangement a comment or an opinion that is adverse to any person who is to be named in the report and who is an officer or employee of the entity that entered into the public purpose audit arrangement, the entity, after receiving the report, must give the person a reasonable opportunity to respond to the adverse material. (3) Subject to this section but despite any other law to the contrary, the Auditor-General may include in a report on a financial audit conducted under a public purpose audit arrangement any information acquired by the Auditor-General by reason of, or in the course of, conducting the audit if the Auditor-General considers— (a) the information is relevant to the subject matter of the report; and (b) the inclusion of that information in the report is in the public interest. New s. 28 inserted by No. 12/2019 s. 9.