Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p3
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 5194–7776

held by him as moneys, be public moneys, shall be deemed to have collected or received, or to hold, as the case may be, an amount of public moneys equal to the sum so payable.
    "(4) In this Act, unless the contrary intention appears, a reference to an efficiency audit of operations of a body or person shall be read as a reference to—
          (a) an examination of the functions performed by, and the operations carried on by, the body or person for the purpose of forming an opinion concerning the extent to which those operations are being carried on in an economical and efficient manner; and
          (b) an examination of the procedures that are followed by the body or person for reviewing operations carried on by the body or person, and an evaluation of the adequacy of those procedures to enable the body or person to assess the extent to which those operations are being carried on in an economical and efficient manner.
"(5) In sub-section (4), a reference to a body shall be read as including a reference to a Department of State and a Department of the Parliament.

"(6) For the purposes of this Act—
      (a) a provision of this Act authorizing the Auditor-General or another person to have free access to, or to search, accounts or records shall be taken to authorize the Auditor-General or other person, in a case where accounts or records are kept by means of an information storage device, to have free access to, or to search, as the case may be, the information contained in the accounts or records, or in such extracts from the accounts or records as the Auditor-General or other person requests—
         (i) in a form directed by the Auditor-General or other person; or
          (ii) if the Auditor-General or other person has not given a direction for the purposes of sub-paragraph (i)—in a form that can be understood by sight;
      (b) a person who is entitled, by or under this Act, to take a copy of, or extracts from, accounts or records is entitled, in a case where accounts or records are kept by means of an information storage device, to take a copy of, or extract from, the information contained in the accounts or records—
          (i) in a form directed by the person; or
          (ii) if the person has not given a direction for the purposes of sub-paragraph (i)—in a form that can be understood by sight;
      (c) a requirement under this Act to produce accounts or records to the Auditor-General or to another person shall be taken to include a requirement to produce, in a case where the accounts or records are kept by means of