Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p32
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 77792–80639

be furnished to the independent auditor.
"(4) Sections 11, 41, 41a, 41b, 41c, 42, 45 and 45b, and section 52 other than paragraph (a) of sub-section (1), apply to and in relation to the carrying out by the independent auditor of an audit of the accounts and records kept in relation to the Auditor-General's Office as if—
      (a) references in those sections to the Auditor-General were references to the independent auditor;
      (b) references in those sections to all Departments were references to the Auditor-General's Office;
      (c) the reference in section 41 to accounts and records kept in accordance with section 40 was a reference to the accounts and records kept, in accordance with section 40, in relation to the Auditor-General's Office; and
      (d) the reference in section 45 to an accounting officer was a reference to an accounting officer performing duty in the Auditor-General's Office.
"(5) For the purposes of any section of this Act applied by this section to and in relation to the independent auditor, examinations, inspections and audits carried out by the independent auditor by virtue of the functions conferred on him by section 48k shall be deemed to be examinations, inspections and audits authorized or required by this Act to be carried out by the independent auditor.
"(6) The independent auditor, or a person authorized by him, shall, at all reasonable times, have full and free access to all accounts and records in the possession of—
      (a) the Auditor-General;
      (b) an officer or employee performing duty in the Auditor-General's Office; or
      (c) any other person,
being—
      (d) accounts or records which deal with, form a basis of, or relate directly or indirectly to—
          (i) the receipt, custody or expenditure of any public moneys;
          (ii) the receipt, custody or disposal of stores; or
          (iii) any approval for the expenditure of any such moneys,
        in relation to the Auditor-General's Office; or
      (e) records which relate, directly or indirectly, to operations that have been, or are being, carried on by the Auditor-General's Office, or to procedures that have been, or that are being, followed by that Office for reviewing any such operations,
and may, subject to the directions of the Minister, make copies of, or take extracts from, any such accounts or records.
"(7) For the purposes of an efficiency audit of operations of the Auditor-General's Office—
      (a) the independent auditor, or a person authorized by him, may, at any reasonable time, enter any place occupied by the Auditor-General's Office and carry out an examination of the operations of that Office at the place; and
      (b) the independent auditor, or a person authorized by him, is entitled to inspect, at a reasonable time arranged with the Auditor-General, any records