69Collaboration and information sharing with other Auditors-General

69 Collaboration and information sharing with other Auditors-General (1) The Auditor-General may collaborate with the Auditor-General of another jurisdiction with respect to any matter that is the subject of an agreement between Victoria and the other jurisdiction relating to the provision by Victoria or the other jurisdiction of funding for, or expenditure on, that matter. (2) Subsection (1) does not empower the Auditor-General to conduct a joint audit with the Auditor-General of another jurisdiction. (3) Despite anything to the contrary in this Act, the Auditor-General may provide or disclose any information acquired by the Auditor-General by reason of, or in the course of, the performance of the duties and functions or the exercise of powers under this Act or any other Act to the Auditor-General of another jurisdiction if the Auditor-General considers that it is in the public interest to provide or disclose the information. (4) Nothing in this section permits the Auditor-General to provide or disclose information that is— (a) contained in an exempt document within the meaning of section 28 of the **Freedom of Information Act 1982**; or (b) information of a business, commercial or financial nature which, if disclosed, would be likely to unreasonably expose a person, public body or associated entity to any material disadvantage. (5) Information provided under subsection (3) that has not already been published may only be provided on the condition that it is not disclosed or published by the Auditor-General to whom it is provided, unless disclosure or publication is required for the performance of the duties and functions of that Auditor-General. (6) The Auditor-General must report on the sharing of information in accordance with this section— (a) in the relevant report of the audit or assurance review in the course of which the information was obtained; or (b) if the sharing of information occurs after the relevant report of the audit or assurance review has been prepared or the information was not acquired in the conduct of an audit or assurance review, in the next annual report. (7) In this section— ***another jurisdiction*** means— (a) the Commonwealth; or (b) another State; or (c) a Territory. S. 70 inserted by No. 12/2019 s. 9.