170AReport of independent performance auditor

170A Report of independent performance auditor (1) The independent performance auditor may make a report of a performance audit conducted under section 170. (2) A report under subsection (1)— (a) may include any information and recommendations the independent performance auditor considers relevant; and (b) must set out the reasons for opinions expressed in the report. (3) The independent performance auditor must not make a report under subsection (1) unless— (a) at least 20 business days before making the report, the independent performance auditor gives the IBAC a copy of the proposed report or a summary of findings and proposed recommendations; and (b) the independent performance auditor asks the IBAC in writing for comment before a specified date, being at least 10 business days after the material referred to in paragraph (a) is given to the IBAC; and (c) the independent performance 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 performance auditor and the IBAC. (4) The independent performance auditor must, within 7 sitting days of making the report, transmit the report to each House of the Parliament. (5) The independent performance auditor must not include in a report under subsection (1)— (a) 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 (b) a recommendation that a specified person be, or an opinion that a specified person should be, prosecuted for an offence. (6) The independent performance auditor must not include in a report under subsection (1)— (a) any information that the independent performance auditor considers would prejudice any criminal proceedings or criminal investigations, or any investigations by the IBAC; or (b) any information that discloses the identity of a person to whom, or in respect of whom, a direction has been given under— (i) Division 1 of Part 9; or (c) any information that— (i) is likely to lead to the identification of a person who has made an assessable disclosure; and (ii) is not information to which section 53(2)(a), (c) or (d) of the **Public Interest Disclosures Act 2012** applies. (7) If the independent performance 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 employed under section 35(1) or engaged under section 35(2) or 36, the IBAC must, after receiving a copy of the proposed report or the relevant part of the proposed report, give the person a reasonable opportunity to respond to the IBAC in relation to the adverse material. Pt 9 (Headings and ss 171–196) inserted by No. 13/2012 s. 9 (as amended by No. 82/2012 s. 148(3)).