sec.21Records and audit

### sec.21 Records and audit The public guardian may, by written notice to an attorney for an adult who has power for a financial matter or to an administrator for an adult, require that, by the date stated in the notice, the attorney or administrator file with the public guardian a summary of receipts and expenditure, or more detailed accounts of dealings and transactions, for the adult for a specified period. The date by which the summary or accounts must be filed must be a date that the public guardian considers gives the attorney or administrator reasonable time to comply with the notice. The attorney or administrator must comply with the notice, unless the attorney or administrator has a reasonable excuse. Maximum penalty—100 penalty units. The summary or accounts filed may be audited by an auditor appointed by the public guardian. See the Powers of Attorney Act , section 122 (Records and audit) which gives the court similar power in relation to an attorney for a financial matter. This section applies even after an adult’s death. In this section— attorney means an attorney under an enduring power of attorney. s 21 amd 2019 No. 9 s 88 (sec.21-ssec.1) The public guardian may, by written notice to an attorney for an adult who has power for a financial matter or to an administrator for an adult, require that, by the date stated in the notice, the attorney or administrator file with the public guardian a summary of receipts and expenditure, or more detailed accounts of dealings and transactions, for the adult for a specified period. (sec.21-ssec.2) The date by which the summary or accounts must be filed must be a date that the public guardian considers gives the attorney or administrator reasonable time to comply with the notice. (sec.21-ssec.3) The attorney or administrator must comply with the notice, unless the attorney or administrator has a reasonable excuse. Maximum penalty—100 penalty units. (sec.21-ssec.4) The summary or accounts filed may be audited by an auditor appointed by the public guardian. See the Powers of Attorney Act , section 122 (Records and audit) which gives the court similar power in relation to an attorney for a financial matter. (sec.21-ssec.5) This section applies even after an adult’s death. (sec.21-ssec.6) In this section— attorney means an attorney under an enduring power of attorney.