Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p26
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 63003–65658

examination of the procedures that are being followed by that Department or authority for the purpose of assessing the extent to which the operations in the carrying on of which the moneys are required to be applied are being carried on in an economical and efficient manner.

Investigations and access to premises and records
"48e. (1) An efficiency audit of operations of a relevant body shall be conducted by the Auditor-General, subject to this Act, in such manner as the Auditor-General thinks fit.
"(2) Without limiting the generality of sub-section (1)—
      (a) an efficiency audit of operations of a relevant body may be carried out in conjunction with, and as part of, an inspection and audit of the accounts of the body that is being carried out by the Auditor-General under this Act or under another Act; and
      (b) any information obtained by the Auditor-General, in the course of carrying out an inspection and audit of the accounts of a relevant body, whether as a result of inspecting the accounts or records of the body or otherwise, may, whether or not the Auditor-General was at the same time carrying out an efficiency audit of operations of that body, be treated as having been obtained for the purposes of carrying out such an audit.
"(3) Without prejudice to the powers conferred on the Auditor-General by any other provision of this Act, the Auditor-General or an authorized person shall, at all reasonable times, have full and free access to all records in the possession of—
      (a) a relevant body;
      (b) a person employed by, or under the control of, a relevant body;
      (c) a person employed as a member of a Commonwealth organization; or
      (d) any other person,
being records relating, directly or indirectly, to operations that have been, or are being, carried on by a relevant body or to procedures that have been, or that are being, followed by a relevant body for reviewing any such operations, and may make a copy of, or take extracts from, any such records.
"(4) For the purposes of an efficiency audit of operations of a relevant body that is being carried out under this Act—
      (a) the Auditor-General, or an authorized person, may, at any reasonable time, enter any place occupied by the body and carry out an examination of the operations of the body at the place; and
      (b) the Auditor-General, or an authorized person, is entitled to inspect, at a reasonable time arranged with the principal officer of the body, any records relating to the operations of the body that are kept at premises entered by him under this section, and to take copies of, or extracts from, any such records.
"(5)