Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) This section applies if the auditor-general is preparing a report for the Legislative Assembly under section 17.
(2) The auditor-general must give a draft of the report (the proposed report ), or, if the auditor-general considers that only part of the proposed report relates to a person, a part of the proposed report, to the following people:
(a) if the proposed report is about an audit under section 12 (Performance audits—Territory)—the responsible director-general for the directorate, territory authority, public sector company, joint venture or trust;
(b) if the proposed report is about an audit under section 13C (Minister or public accounts committee may request audit of non-public sector entity) or section 13D (Non-public sector entity audits—initiated by auditor-general)—
(i) if the non-public sector entity is—
(A) an individual—the individual; or
(B) not an individual—the chief executive officer (however described) of the non-public sector entity; and
(ii) the responsible director-general for the public sector entity that gave the property to the non-public sector entity;
(c) if the proposed report is about a multi-entity audit—the head of service.
(3) The auditor-general may also give all or part of the proposed report to anyone else the auditor-general considers has a direct interest in the proposed report.
(4) However, if the auditor-general must give all or part of the proposed report to a non-public sector entity under subsection (2) (b) (i), the auditor-general must not give the report, or the part of the report, to anyone else under subsection (2) or (3) until after—
(a) the time for comments under the non-public sector entity's proposed report notice has ended; and
(b) the auditor-general has considered any comments received from the non-public sector entity.
(5) If the auditor-general gives a person all or part of a proposed report under subsection (2) or (3), the auditor-general must also give the person written notice (a proposed report notice ) stating that the person may give written comments about the proposed report to the auditor-general before the end of—
(a) 14 days after the day the notice is given to the person; or
(b) a longer period stated in the notice.
Note Comments received under this section must be taken into consideration and included in the final report (see s (7) and s 17 (2)).
(6) However, the auditor-general need not give a proposed report notice in relation to more than 1 proposed report, or part of a proposed report, given to a person.
(7) If the auditor-general receives comments under this section, the auditor-general must consider the comments in preparing the final report.