s. s. 14 16 15 Performance audits S. 15 amended by (1) The Auditor-General may conduct any audit he or Nos 93/1997 she considers necessary to determine— s. 16(2), 53/1999 s. 17(1), (a) whether an authority is achieving its substituted by objectives effectively and doing so No. 36/2003 s. 16. economically and efficiently and in compliance with all relevant Acts; or (b) whether the operations or activities of the whole or any part of the Victorian public sector (whether or not those operations or activities are being performed by an authority or authorities) are being performed effectively, economically and efficiently and in compliance with all relevant Acts. (2) Before conducting a performance audit, the Auditor-General, in consultation with the Parliamentary Committee and any relevant authorities, must prepare a specification for the audit that sets out the particular objectives of the audit and any particular issues to be addressed. (3) The Auditor-General, in consultation with the Parliamentary Committee, is to determine— (a) the intervals at which performance audits of a particular authority are to be conducted; and (b) the number of performance audits to be conducted in each financial year. 16 Audit reports to Parliament S. 16 amended by Nos 43/1995 (1) The Auditor-General may make a report to the s. 13(b)(c), Parliament on any one or more audits conducted 93/1997 ss 17, 18, 53/1999 by or on behalf of him or her under this or any s. 17(2)(3), other Act. substituted by No. 36/2003 s. 16.
S. 15 amended by Nos 93/1997 s. 16(2), 53/1999 s. 17(1), substituted by No. 36/2003 s. 16. 15 Performance audits s. 14 (1) The Auditor-General may conduct any audit he or she considers necessary to determine— (a) whether an authority is achieving its objectives effectively and doing so economically and efficiently and in compliance with all relevant Acts; or (b) whether the operations or activities of the whole or any part of the Victorian public sector (whether or not those operations or activities are being performed by an authority or authorities) are being performed effectively, economically and efficiently and in compliance with all relevant Acts. (2) Before conducting a performance audit, the Auditor-General, in consultation with the Parliamentary Committee and any relevant authorities, must prepare a specification for the audit that sets out the particular objectives of the audit and any particular issues to be addressed. (3) The Auditor-General, in consultation with the Parliamentary Committee, is to determine— (a) the intervals at which performance audits of a particular authority are to be conducted; and (b) the number of performance audits to be conducted in each financial year. S. 16 amended by Nos 43/1995 s. 13(b)(c), 93/1997 ss 17, 18, 53/1999 s. 17(2)(3), substituted by No. 36/2003 s. 16. 16 Audit reports to Parliament s. 16 (1) The Auditor-General may make a report to the Parliament on any one or more audits conducted by or on behalf of him or her under this or any other Act.
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