Audit Act 2008
23Examinations and investigations
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23 Examinations and investigations
[Section 23 Substituted by No. 67 of 2009, s. 112, Applied:01 Oct 2010]
(1) The Auditor-General may at any time carry out an examination or investigation for one or more of the following purposes:
(a) examining the accounting and financial management information systems of the Treasurer, a State entity or a subsidiary of a State entity to determine their effectiveness in achieving or monitoring program results;
(b) investigating any matter relating to the accounts of the Treasurer, a State entity or a subsidiary of a State entity;
(ba) [Section 23 Subsection (1) amended by No. 56 of 2011, s. 5, Applied:22 Dec 2011] . . . . . . . .
(c) investigating any matter relating to public money or other money, or to public property or other property;
(d) examining the compliance of a State entity or a subsidiary of a State entity with written laws or its own internal policies;
(e) examining the efficiency, effectiveness and economy of a State entity, a number of State entities, a part of a State entity or a subsidiary of a State entity;
(f) examining the efficiency, effectiveness and economy with which a related entity of a State entity performs functions –
(i) on behalf of the State entity; or
(ii) in partnership or jointly with the State entity; or
(iii) [Section 23 Subsection (1) amended by No. 42 of 2012, s. 33, Applied:04 Feb 2013] as the delegate or agent of the State entity;
(g) [Section 23 Subsection (1) amended by No. 42 of 2012, s. 33, Applied:04 Feb 2013] examining the performance and exercise of the Employer's functions and powers under the State Service Act 2000 .
(2) Any examination or investigation carried out by the Auditor-General under is to be carried out in accordance with the powers of this Act.