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Biosecurity Act 1993

Administrative provisions - Recovery of costs

141D: Power of auditors to require production of statements and records

You could also call this:

"Auditors can ask to see documents to check how money is being spent."

When an auditor is checking how money is being spent, they can ask you to show them certain documents. You might be the Director-General, someone who collects levies, or an employee. The auditor can ask to see statements, accounts, and records that you have, and they can make copies of them. The auditor has to be authorised in writing by a Minister to do this, and the authorisation must include the auditor's name and the powers they have. If you are asked to show documents, you must comply with the request. The auditor is not allowed to share the information they get with just anyone, except in certain situations, such as a prosecution under the Biosecurity Act or an action to recover money owed under the Act, or as required by the Official Information Act 1982.

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Part 6Administrative provisions
Recovery of costs

141DPower of auditors to require production of statements and records

  1. For the purposes of conducting an audit, any auditor specifically or generally authorised in writing in that behalf by a Minister may from time to time require any person (being the Director-General, a person responsible for collecting levies, a person responsible for paying levies, or any employee or officer of the Director-General, or any such person) to produce for inspection within a reasonable period specified by the auditor any statements, accounts, and records in the possession or under the control of that person (being statements, accounts, or records that are required to be kept under this Act or by an order), and may take copies of or extracts from any such document.

  2. Every authorisation under subsection (1) must contain—

  3. a reference to this section; and
    1. the full name of the auditor; and
      1. a statement of the powers conferred on the auditor by subsection (1).

        1. Subject to section 141C(2), except in respect of a prosecution under this Act or an action for the recovery of any amount due under this Act, no auditor who exercises powers under this section may disclose to any other person (other than a Minister or a person authorised in that behalf by a Minister) any information obtained by the auditor as a result of the exercise of the power.

        2. Notwithstanding subsection (3), the Official Information Act 1982 applies in respect of any information held by a Minister that was obtained pursuant to this section.

        3. A person who is the subject of a requirement of an auditor under subsection (1) must comply with the requirement.

        Notes
        • Section 141D: inserted, on , by section 95 of the Biosecurity Amendment Act 1997 (1997 No 89).
        • Section 141D(5): inserted, on , by section 58 of the Biosecurity Law Reform Act 2012 (2012 No 73).