37Power to obtain information

37 Power to obtain information

(1)  For the purpose of an audit, the Auditor-General may, by written notice, direct a person to do all or any of the following:

(a) to provide the Auditor-General with any information or explanation that the Auditor-General requires;

(b) to attend and give evidence before the Auditor-General or an authorised person;

(c) to produce to the Auditor-General any documents in the custody or under the control of the person.

(2)  The Auditor-General may direct that –

(a) the information, explanation or answers to questions be given either orally or in writing (as the Auditor-General requires); and

(b) the information, explanation or answers to questions be verified or given on oath or affirmation that the information or evidence the person will give will be true.

(3)  The Auditor-General or an authorised person may administer an oath or affirmation for the purposes of this section.

(4)  A person who, without reasonable excuse, fails to comply with a direction under this section within 14 days of receiving it commits an offence.

Penalty:  Fine not exceeding 500 penalty units.

(5)  A person who is required under subsection (1) to attend under this section is entitled to be paid such expenses as the Auditor-General considers reasonable.