Victorian Numbered Acts Victorian Numbered Acts(1) After section 16(2) of the Audit Act 1994 insert —
"(2A) The Auditor-General must not include in a report under this Act or any other Act any information that could lead to the disclosure of—
(a) a trade secret; or
(b) matters of a business, commercial or financial nature the disclosure of which could unreasonably expose any person, authority or associated entity to any material disadvantage—
unless the Auditor-General is satisfied that the public interest requires the inclusion of the information in the report.".
(2) In section 16(3) of the Audit Act 1994 —
(a) in paragraph (a)(i) after "authority" insert "or associated entity";
(b) in paragraph (b) after "authority" (where first and secondly occurring) insert "; associated entity";
(c) in paragraph (b)(ii) after "authority" insert "or associated entity".
(3) After section 16(3) of the Audit Act 1994 insert —
"(3A) The Auditor-General must give a copy of a proposed report to the Department Head of the Department of Premier and Cabinet.".
(4) In section 16(4) of the Audit Act 1994 , after "authority" insert ", associated entity".
(5) After section 16(4) of the Audit Act 1994 insert —
"(4A) The report of a performance audit that includes information called for from an associated entity about services provided, or functions performed by, an associated entity for, or on behalf of, an authority, or on behalf of the State, for which an authority is responsible, must—
(a) only direct any recommendation to that authority; and
(b) not express an opinion about the associated entity that is not directly related to the Auditor-General's determination of the matters set out in section 15(1).".