(1) At the request of the Minister, the Auditor-General must examine and audit, or cause to be examined and audited, the accounts (and any books and documents relating to the accounts) of any insurance company liable to pay rural fire brigade contributions.(2) The examination and audit is to be in respect of matters relating to or arising out of the provisions of this Part.(3) The Auditor-General is to forward a report on the audit to the Minister as soon as practicable after it is completed.(4) It is an offence for a person to:(a) obstruct the Auditor-General, or any other person acting on behalf of the Auditor-General, when exercising functions under this section, or(b) fail, without lawful excuse, when requested to do so for the purposes of this section by the Auditor-General or a person so acting, to produce any account, book or record in the person’s possession or under the person’s control or to answer any question.
Maximum penalty: 50 penalty units.