Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
(a) stating whether, in the opinion of the Auditor-General, the statement agrees with, or differs from, the accounts and records kept in accordance with section 53;
(b) stating whether, in the opinion of the Auditor-General, the statement was prepared in accordance with the financial statements guidelines;
(c) setting out particulars of cases in which, in the opinion of the Auditor-General, the provisions of—
(i) the Australian Capital Territory (Self-Government) Act 1988 of the Commonwealth;
(ii) the Australian Capital Territory (Planning and Land Management) Act 1988 of the Commonwealth; or
(iii) any law of the Territory;
have not been carried out unless, in the opinion of the Auditor-General, the cases are not of sufficient importance to justify his or her so doing; and
(d) containing such other information relating to such explanations of and such comments on the statement as the Auditor-General thinks desirable.
(2) Subsection (1) does not apply in relation to so much of a unitary financial statement as is included in the statement in compliance with paragraph 71 (2) (b) unless the Minister has, by writing, declared that unitary financial statements of the administrative unit concerned are to be subject to full examination.
(3) Before making a declaration for the purposes of subsection (2), the Minister shall have regard to any advice given to the Minister by the Auditor-General as to the making of such a declaration.
(4) The Auditor-General may, if the Auditor-General considers it expedient to do so, discharge an obligation under this section to prepare and sign a report by preparing and signing a report and later, but as soon as practicable, a report or reports supplementary to the first-mentioned report.