90EReport of independent performance auditor

90E Report of independent performance auditor

(1) The independent performance auditor may make a report of a performance audit conducted under section 90D.

(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—

S. 90E(3)(a) amended by No. 31/2024 s. 113(Sch. 1 item 1.148).

(a) at least 20 business days before making the report, the independent performance auditor gives Integrity Oversight Victoria a copy of the proposed report or a summary of findings and proposed recommendations; and

S. 90E(3)(b) amended by No. 31/2024 s. 113(Sch. 1 item 1.148).

(b) the independent performance auditor asks Integrity Oversight Victoria 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 Integrity Oversight Victoria; and

S. 90E(3)(c) amended by No. 31/2024 s. 113(Sch. 1 item 1.148).

(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 Integrity Oversight Victoria.

(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)—

S. 90E(6)(a) amended by No. 31/2024 s. 113(Sch. 1 item 1.148).

(a) information that the independent performance auditor considers would prejudice any criminal proceedings or criminal investigations, or any investigations by the IBAC or by Integrity Oversight Victoria or an investigation under the Judicial Commission of Victoria Act 2016; or

(b) 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 of the Independent Broad-based Anti‑corruption Commission Act 2011; or