Section 11 of the Audit Act 1994
The Auditor-General has powers to access information for audits.
These powers are governed by section 11 of the Audit Act
1994 (the Act) and by policy.
While we rarely use these powers as authorities usually
cooperate with requests for information, we do have the power to
request and take copies of a broad range of documents, including
documents that:
- are Cabinet-in-Confidence
- are in draft form
- constitute legal advice
- do not belong to you but are in your possession.
The following information provides guidance about the
Auditor-General’s information access powers. It should be read in
conjunction with section 11 and our section
11 policy.
What information do I have to
provide?
What if I am asked to provide
documents that do not seem relevant?
When do I have to provide information by?
Why do I have to provide information within a certain time
frame?
What happens if I do not provide
the requested information?
What is a section 11
notice?
When will a section 11 notice be issued?
Do I have to comply with a section
11 notice?
What happens at an examination?
What are my rights at an examination?
What information do I have to provide?
We will ask you for particular documents and information to
assist with the audit. This could be before we have given you the
final scope of the audit. We may ask you to provide additional
documents and information at anytime during the
audit.
Return to
top
What if I am asked to provide documents that do not seem
relevant?
The Auditor-General has discretion to request documents and
information that he considers relevant to an audit.
Return to
top
When do I have to provide information by?
We will give a time frame when we request documents. We may
agree to give you extra time if you request this before the
original time frame has ended.
Return to
top
Why do I have to provide information within a certain time
frame?
We request documents within a certain time frame so that we are
able to efficiently complete audits. Setting a time frame also
allows us to report on the audit results in a timely and relevant
way. Since January 2008, delays in receiving information from
authorities have led to a total delay of over 100 weeks.
Return to
top
What happens if I do not provide the requested
information?
Authorities usually give us the requested documents on time or
ask for an extension.
If you do not give us the requested documents on time, we
will:
- contact you to ask why you have not given
us the documents
- consider your reasons for not providing
the documents
- decide whether to allow you extra time to
give us the documents or whether to issue a notice under section 11
(a section 11 notice).
Return to
top
What is a section 11 notice?
A section 11 notice is a notice requiring that a person attend
an examination. The examination will usually be held at our
office.
A section 11 notice will require the person to bring particular
documents to the examination.
The notice will also outline the matters that will be
discussed at the examination.
We rarely issue section 11 notices as authorities usually
provide the requested documents.
Return to
top
When will a section 11 notice be issued?
The Auditor-General will consider the following factors before
issuing a section 11 notice:
- the authority’s reasons for not providing
the requested documents
- the authority’s history in cooperating
with our requests for documents
- the volume of documents
requested
- the urgency of the request
- any other relevant factors.
Return to
top
Do I have to comply with a section 11 notice?
Under section 14 of the Act, it is an offence to not comply with
a section 11 notice.
If you do not comply with a section 11 notice, we will ask you
for an explanation. We will consider your explanation before
deciding what further action to take.
Return to
top
What happens at an examination?
Before an examination begins, we will ask you to read and
acknowledge an information sheet. We will also ask you to swear an
oath or take an affirmation. All examinations are recorded by audio
and/or video.
We will not give you a list of questions before the examination.
You may, however, bring any documents to the examination that you
think may be useful.
Under section 20A of the Act, examinations are confidential. The
Auditor-General may, however, include information from an
examination in a report if the information is relevant and in the
public interest.
Return to
top
What are my rights at an examination?
You may ask us to allow a lawyer or other support person to
attend the examination with you. We will usually agree unless it
would be inappropriate for the person you have chosen to attend the
examination. For example, we will not allow a person who has a
conflict of interest to attend an examination.
You might need further information to properly answer questions
asked at an examination. If so, we may suspend the examination to
provide you with an opportunity to obtain the information.
Return to
top