Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p35
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 85467–88198

performance of his functions under this Division (other than his powers and functions in respect of the carrying out of efficiency audits of the operations of the Auditor-General's Office) as are, in the opinion of the independent auditor, of sufficient importance to justify his so doing.

Reports of independent auditor concerning efficiency audits
"48p. (1) Where the independent auditor carries out an efficiency audit of operations of the Auditor-General's Office under this Division, he shall prepare and sign a report of the results of the audit.
"(2) A report of the results of an efficiency audit of operations of the Auditor-General's Office carried out by the independent auditor—
      (a) may include such information as he thinks desirable in relation to matters referred to in the report;
      (b) shall set out his reasons for matters expressed in the report; and
      (c) may include any recommendations arising from the audit that he thinks fit to make.

"(3) The Attorney-General may issue to the independent auditor a certificate certifying that the disclosure of information concerning a specified matter, or the disclosure of a specified document, would be contrary to the public interest for a reason specified in sub-section 48f(5).
"(4) Where information, or the contents of a document, to which a certificate under sub-section (3) applies is disclosed to the independent auditor in the course of the carrying out of an efficiency audit of operations of the Auditor-General's Office, the independent auditor may include any of the information, or any of the contents of the document, in a restricted report of the results of the audit prepared by him, and, if he does so, he may also prepare and sign a separate report of the results of the audit that does not include any of the information or any of the contents of the document.
"(5) Where the independent auditor prepares a restricted report of the results of an efficiency audit of operations of the Auditor-General's Office, he shall forward copies of the report to the Prime Minister, to the Minister and to the Public Service Board.
"(6) Where the independent auditor prepares a report (other than a restricted report) of the results of an efficiency audit of operations of the Auditor-General's Office—
      (a) he may include the report in the next report made by him under sub-section 48n(1); or
      (b) he may treat the report as a special report and transmit signed copies of the report to each House of the Parliament.
"(7) In this section, a reference to a restricted report of the results of an efficiency audit of operations of the Auditor-General's Office shall be read as a reference to a report of the results of such an audit that