425Secrecy

#### 425 Secrecy 425 Secrecy > > (1) The Auditor-General or any person exercising the functions of the Auditor-General is to preserve and aid in preserving secrecy with respect to all matters and things that come to the knowledge of the Auditor-General or person in the exercise of the functions of the Auditor-General under this Act and is not to communicate to any person any such matter or thing. > > > (2) Nothing in subsection (1) applies to or in respect of— > > > > > (a) the conduct of any matter necessary for the proper administration of this Act, or > > > > > (b) proceedings for an offence relating to public money, other money, public property or other property or for the recovery of public money, other money, public property or other property, or > > > > > (c) disciplinary proceedings brought against a councillor or a member of staff of a council, or > > > > > (d) a report or communication authorised or required to be made by or under this Act, or > > > > > (e) a report or communication that the Minister authorises the Auditor-General to make to a person for the purposes of a due diligence or similar process relating to the sale of any council undertaking, or > > > > > (f) a communication that, in the opinion of the Auditor-General or person exercising the functions of the Auditor-General, is reasonably necessary for the purpose of exercising a function under the [Public Interest Disclosures Act 2022](/view/html/inforce/current/act-2022-014). > > **s 425:** Subst 2016 No 38, Sch 1 \[38\]. Am 2022 No 14, Sch 8.15\[1\].