Audit Act 1994
65Reports not to include certain findings
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65 Reports not to include certain findings
(1) The Auditor-General must not include in a report under this Act or any other Act—
S. 65(1)(a) amended by No. 31/2024 s. 113(Sch. 1 item 2.10).
(a) 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; or
(b) a finding or an opinion that a specified person is guilty of or has committed, is committing or is about to commit an offence; or
(c) 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 under this Act or any other Act 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 a public body, associated entity or other entity, the public body, associated entity or other entity, after receiving a copy of the proposed report or the relevant part of the proposed report, must give the person a reasonable opportunity to respond to the public body, associated entity or other entity in relation to the adverse material.
Pt 9 (Heading and ss 66–72) inserted by No. 12/2019 s. 9.