43Audit

#### 43 Audit (1) The Auditor‑General shall inspect and audit the accounts and records of financial transactions relating to the administration of the affairs of the High Court under section 17 and the records relating to assets held by, or in the custody of, the Court 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 referred to in subsection (1). (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 accounts and records maintained by the Court relating directly or indirectly to the receipt or payment of moneys, or to the acquisition, receipt, custody or disposal of assets, by the Court. (5) The Auditor‑General or a person authorized by him or her may make copies of, or take extracts from, any such accounts and records. (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 and is punishable, upon conviction, by a fine not exceeding 2 penalty units. (8) Subsection (7) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code.