Commentary on Sections Part 6: Performance and Governance Of Principal Councils Chapter 1: Performance, Performance Assessments and Intervention Section 100 – Auditor General’s powers of entry and inspection etc.: offences
489.Section 100 creates offences for failing, without a reasonable excuse, to comply with a requirement imposed under section 98, or for intentionally obstructing the exercise of the powers of entry and inspection, or the powers to copy and retain documents, under section 98.