313Audit of accounts and records of the Official Trustee and the Official Receivers

313  Audit of accounts and records of the Official Trustee and the Official Receivers  (1) The Auditor‑General shall inspect and audit the accounts and records of the Official Trustee and the Official Receivers, and shall forthwith draw the attention of the Minister to any irregularity disclosed by the inspection and audit that, in the opinion of the Auditor‑General, is of sufficient importance to justify his or her so doing.  (2) The Auditor‑General may, at his or her discretion, dispense with all or any part of the detailed inspection and audit of any accounts or records of the Official Trustee and the Official Receivers.  (3) The Auditor‑General shall, at least once in each financial year, report to the Minister the results of the inspection and audit carried out under subsection (1).  (4) The Auditor‑General or a person authorized by him or her is entitled at all reasonable times to full and free access to all books of the Official Trustee and the Official Receivers.  (5) The Auditor‑General or a person authorized by him or her may make copies of, or take extracts from, any books of the Official Trustee or an Official Receiver.  (6) The Auditor‑General or a person authorized by him or her may require any person to furnish him or her with such information in the possession of the person or to which the person has access as the Auditor‑General or authorized person considers necessary for the purposes of the functions of the Auditor‑General under this Act, and the person shall comply with the requirement.  (7) A person who contravenes subsection (6) commits an offence punishable, upon conviction, by a fine not exceeding 2 penalty units.