32Audit

#### 32 Audit (1) The Auditor‑General shall inspect and audit the accounts and records of financial transactions of the Authority and records relating to assets of, or in the custody of, the Authority and shall forthwith draw the attention of the Minister to any irregularity disclosed by the inspection and audit that is, in the opinion of the Auditor‑General, of sufficient importance to justify his or her doing so. (2) The Auditor‑General may, in 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 year, report to the Minister the results of the inspection and audit carried out under subsection (1). (4) The Auditor‑General or an officer authorized by the Auditor‑General is entitled at all reasonable times to full and free access to all accounts, records, documents and papers of the Authority relating directly or indirectly to the receipt or payment of moneys by the Authority or to the acquisition, receipt, custody or disposal of assets by the Authority. (5) The Auditor‑General or an officer authorized by the Auditor‑General may make copies of, or take extracts from, any such accounts, records, documents or papers. (6) The Auditor‑General or an officer authorized by the Auditor‑General 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 officer 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) is guilty of an offence punishable, upon conviction, by a fine not exceeding $200.