Audit Regulations 2013

Authorised by the Chief Parliamentary Counsel Authorised Version i Audit Regulations 2013 S.R. No. 21/2013 TABLE OF PROVISIONS Regulation Page 1 Objective 1 2 Authorising provision 1 3 Definition 1 4 Proof of age 1 5 Statement to be provided before the questioning of a person or requiring the production of documents at a compulsory appearance 2 6 Additional actions before the questioning of a person or requiring the production of documents 2 __________________ SCHEDULE—Forms 3 Form 1—Statement to be Provided before the Questioning of a Person or Requiring the Production of Documents at a Compulsory Appearance 3 ═══════════════ -- 1 of 7 -- Authorised by the Chief Parliamentary Counsel Authorised Version 1 STATUTORY RULES 2013 S.R. No. 21/2013 Audit Act 1994 Audit Regulations 2013 The Governor in Council makes the following Regulations: Dated: 19 February 2013 Responsible Minister: ROBERT CLARK Minister for Finance MATTHEW McBEATH Clerk of the Executive Council 1 Objective The objective of these Regulations is to prescribe certain matters for the purposes of the Audit Act 1994. 2 Authorising provision These Regulations are made under section 21 of the Audit Act 1994. 3 Definition In these Regulations, the Act means the Audit Act 1994. 4 Proof of age For the purposes of section 11B(2) of the Act, the following constitutes proof of age— (a) an Australian birth certificate or certified birth extract; or (b) an Australian passport; or -- 2 of 7 -- S.R. No. 21/2013 Audit Regulations 2013 2 Authorised by the Chief Parliamentary Counsel (c) a passport issued by another country; or (d) any other document or evidence that satisfies the Auditor-General about a person's age. 5 Statement to be provided before the questioning of a person or requiring the production of documents at a compulsory appearance For the purposes of section 11E(2)(c) of the Act, the prescribed statement in relation to a compulsory appearance is Form 1 in the Schedule. 6 Additional actions before the questioning of a person or requiring the production of documents For the purposes of section 11E(2)(e) of the Act, the presiding officer must take the following actions before a person is asked any questions or required to produce a document— (a) if an oath is administered to a person under section 11(3) of the Act and the person is using an interpreter, the presiding officer must ensure that an oath is administered to the interpreter in accordance with section 22(2) of the Evidence Act 2008; (b) if the person is required to be accompanied by a parent or guardian or an independent person, the presiding officer must give that parent or guardian or independent person a copy of the statement prescribed by regulation 5. __________________ r. 5 -- 3 of 7 -- S.R. No. 21/2013 Audit Regulations 2013 3 Authorised by the Chief Parliamentary Counsel SCHEDULE FORMS FORM 1 Audit Act 1994 STATEMENT TO BE PROVIDED BEFORE THE QUESTIONING OF A PERSON OR REQUIRING THE PRODUCTION OF DOCUMENTS AT A COMPULSORY APPEARANCE To: [insert name of person to whom statement is provided] Address: [insert address] THIS STATEMENT IS IMPORTANT. PLEASE READ IT CAREFULLY. This statement has been given to you under section 11E(2)(c) of the Audit Act 1994. The Auditor-General must provide a copy of this statement to a person who has been required in writing to appear before the Auditor- General, before asking any questions or requiring the production of any documents. References in this statement to the Auditor-General include a person authorised by the Auditor-General under the Audit Act 1994. Can I talk with a lawyer? You have the right to obtain legal advice about an audit conducted by the Auditor-General and your rights, liabilities, obligations and privileges under the Audit Act 1994. You also have the right to legal representation at your appearance before the Auditor-General. I have received a document requiring me to appear before the Auditor- General to give evidence and/or produce documents. What are my obligations to comply? You must comply with a written requirement to appear before the Auditor- General. Failure to comply with a written requirement to appear before the Auditor-General may be an offence and penalties may apply. Sch. -- 4 of 7 -- S.R. No. 21/2013 Audit Regulations 2013 4 Authorised by the Chief Parliamentary Counsel During your appearance before the Auditor-General, the Auditor-General may: ● examine you under oath; and ● require you to produce documents that are in your possession, custody or control. It may be an offence and penalties may apply to you if you: ● fail to produce any documents or answer any lawful question when required to do so; or ● give false evidence. You may be subject to legal obligations in relation to the disclosure of documents or information sought by the Auditor-General. Your lawyer may provide you with advice about your rights, liabilities, obligations and privileges. What will the Auditor-General ask me about? If the Auditor-General intends to examine you under oath, the Auditor- General must provide you with advance notice of the nature of the matters about which you will be examined. However, the Auditor-General is not required to provide this information if the Auditor-General forms the opinion that providing advance notice would prejudice the conduct of the audit or be contrary to the public interest. What if I don't have sufficient knowledge of the English language to understand what I am being asked? If you do not have knowledge of the English language that is sufficient to understand the questions the Auditor-General asks you or to answer those questions, the Auditor-General must provide you with an interpreter. What if I am under 18? If you are under 18 years of age, a parent or guardian or independent person must be present during your appearance before the Auditor-General. What if I am under 16? If you are under 16 years of age at the date the written requirement for you to attend before the Auditor-General was given, it has no effect. In these circumstances, you must provide the Auditor-General with the following proof of age: Sch. -- 5 of 7 -- S.R. No. 21/2013 Audit Regulations 2013 5 Authorised by the Chief Parliamentary Counsel ● an Australian birth certificate or certified birth extract; or ● an Australian passport; or ● a passport issued by another country; or ● any other document or evidence that satisfies the Auditor-General that you are under the age of 16. What if I have a mental impairment? If you provide the Auditor-General with medical evidence that you have a mental impairment (or the Auditor-General otherwise believes that you have a mental impairment), the Auditor-General must direct that an independent person be present during your appearance. Will I receive a record of the appearance? The Auditor-General must make an audio or video recording of your appearance. The Auditor-General must provide you with a copy of that recording and any transcript created unless the Auditor-General considers on reasonable grounds that doing so may prejudice an audit. In such circumstances, the Auditor-General must allow you to listen or view the recording of your evidence at the premises of the Auditor-General at any reasonable time. Will I have an opportunity to respond to any adverse comments arising from my appearance? If the Auditor-General proposes to include any adverse comments about you in a report, and you are an officer or employee of an authority or department referred to in section 16(3)(a) of the Audit Act 1994, your authority or department head (who will receive a copy of the proposed report) must give you a reasonable opportunity to respond to the proposed adverse material. Can I make a complaint about the conduct of the Auditor-General? You can make a complaint to the Victorian Inspectorate about the conduct of the Auditor-General or any officer of the Victorian Auditor-General's Office. A complaint can be made about the use of coercive powers (such as your compulsory appearance before the Auditor-General) and compliance with procedural fairness requirements (sections 11(1A), 11A, 11B, 11C, 11D, 11E, 11F and 20(1) and 20(3) of the Audit Act 1994), which are summarised in this Statement. Sch. -- 6 of 7 -- S.R. No. 21/2013 Audit Regulations 2013 6 Authorised by the Chief Parliamentary Counsel Contact details for the Victorian Inspectorate are as follows: Email: [email protected] Post: Victorian Inspectorate PO Box 617 Collins Street West Melbourne 8007 Telephone: 03 8614 3225 [Name and signature] [Title] [Date] ═══════════════ Sch. -- 7 of 7 --