73LAudits

73L  Audits  (1) The Inspector‑General may conduct, or appoint or establish a person or body (an auditor) to conduct, periodic audits to assess the extent of compliance with either or both of the following:  (a) the Basin Plan;  (b) water resource plans.  (2) In conducting an audit, the auditor must have regard to the following:  (a) guidelines (if any) issued by the Inspector‑General relating to the conduct of an audit;  (b) any applicable guidelines issued by the Inspector‑General under section 215V;  (c) any applicable standards issued by the Inspector‑General under section 215VA.  (3) The auditor must:  (a) prepare a report setting out the findings of the audit and any recommendations arising from the audit; and  (b) before the report is finalised, provide any person or body to which the audit relates with an opportunity to comment on the proposed findings and recommendations.  (4) After a report prepared under subsection (3) is finalised, the Inspector‑General must publish a copy of the report on the Inspector‑General’s website or the Department’s website.