9Conditions relating to audit requirements

#### 9 Conditions relating to audit requirements (1) An agreement is, except so far as otherwise provided for in the agreement, subject to the following conditions. (2) The payee is not entitled to a payment for amounts spent by the payee for the purposes of carrying out a project unless the payee has given to an authorised person: (a) a statement (the statement) of the amounts spent in a form approved by an authorised officer; and (b) a certificate mentioned in subsection (3) or (4). (3) For the purposes of subsection (2), if the agreement is made under section 5, the certificate: (a) must be given by a person (the responsible person) who is the Auditor‑General of the State, or the head of the Department or authority of the State responsible for the spending; and (b) is to certify, in relation to each amount shown in the statement as having been spent: (i) that the responsible person is of the opinion that the amount was spent in accordance with the agreement; or (ii) that the responsible person has received a certificate from a qualified accountant stating that the qualified accountant is of the opinion that the amount was spent in accordance with the agreement. (4) For the purposes of subsection (2), if the agreement is made under section 6, the certificate: (a) must be given by a person (the responsible person) who is: (i) if the payee is an association, authority, body, institution or other organisation whose accounts are required by law to be audited by the Auditor‑General of the Commonwealth or of the State—the head of the association, authority, body, institution or other organisation; or (ii) if subparagraph (i) does not apply—a qualified accountant; and (b) is to certify, in relation to each amount shown in the statement as having been spent, that, in the responsible person’s opinion, the amount was spent in accordance with the agreement. (5) In subsections (3) and (4): > qualified accountant means: (a) a person who is registered as a company auditor or a public accountant under a law in force in a State or Territory; or (b) a member of Chartered Accountants Australia and New Zealand or of the Australian Society of Certified Practising Accountants. (6) The payee must, at all reasonable times, permit a person authorised in writing by an authorised person to: (a) inspect; or (b) take copies of, or extracts from; any plans, designs, tenders, records or other documents relating to a project. (7) The payee must, on written request by an authorised officer, give to the authorised officer, as soon as practicable after the date specified by the authorised officer in the request, a report: (a) on the payee’s activities in connection with a project; or (b) containing particulars on matters that are specified by the authorised officer in the request. (8) The payee must, as soon as practicable after the completion of a project, give to an authorised officer a final report on the project.