81Report of independent financial auditor

81 Report of independent financial auditor

(1) The independent financial auditor may make a report of an audit conducted under section 79.

(2) A report under subsection (1) may include any information and recommendations the independent financial auditor considers necessary for the Victorian Auditor-General's Office to achieve its objectives effectively, economically and efficiently.

(3) The independent financial auditor must not make a report under subsection (1) unless—

(a) at least 10 business days before making the report, the independent financial auditor—

(i) gives the Auditor-General a copy of the report or a summary of the findings and proposed recommendations; and

(ii) requests the Auditor-General in writing for comment before a specified date, being at least 5 business days after the report is given to the Auditor-General; and

(b) the independent financial auditor includes in the report any comments made before the specified date, or a summary of those comments, in a form agreed between the independent financial auditor and the Auditor-General.

(4) The independent financial auditor, within 7 sitting days after making the report, must transmit the report to each House of the Parliament.

(5) The independent financial auditor must not include in a report under subsection (1)—

(a) information that discloses a trade secret; or

(b) information of a business, commercial or financial nature which, if disclosed, would be likely to unreasonably expose the Auditor-General or the Victorian Auditor-General's Office to any material disadvantage; or

S. 81(5)(c) amended by No. 31/2024 s. 113(Sch. 1 item 2.13).

(c) information that the independent financial auditor considers would prejudice any criminal proceeding or criminal investigation, or any investigations by the IBAC or Integrity Oversight Victoria; or

(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; or

(e) a recommendation that a specified person be, or an opinion that a specified person should be, prosecuted for an offence.

(6) If the independent financial auditor intends to include in a report under subsection (1) 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 Victorian Auditor-General's Office, the Auditor-General, 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 Auditor-General in relation to the adverse material.

S. 82 inserted by No. 12/2019 s. 9.