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GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 34
Reports on audits and audit-related functions for purposes of Government Sector Finance Act 2018
34 Reports on audits and audit-related functions for purposes of Government
Sector Finance Act 2018
(1) This section applies to any of the following statements and reports given
to the Auditor-General under the Government Sector Finance Act 2018 for
auditing or audit-related services-- (a) any annual GSF financial statements
for a reporting GSF agency under section 7.6 of that Act,
(b) any final
annual GSF financial statements for a former reporting GSF agency under
section 7.7 of that Act,
(c) an SDA account financial report for an account
in the Special Deposits Account under section 7.8 of that Act,
(d) a special
purpose financial report for a GSF agency under section 7.9 of that Act,
(e)
Consolidated State Financial Statements under section 7.17 of that Act.
(2)
The Auditor-General (or, if authorised by the Auditor-General, the Deputy
Auditor-General or an auditor) must prepare within the
relevant auditing period after the statements or reports are given to the
Auditor-General-- (a) for statements or reports provided for auditing--an
audit report, or
(b) for statements or reports provided for audit-related
services--a report on the results from performing those services.
(3) The
"relevant auditing period" is-- (a) in the case of
Consolidated State Financial Statements--as soon as practicable after the
Auditor-General is given the statements, or
(b) in any other case--the period
specified by the Government Sector Finance Act 2018 or the Treasurer's
directions for the statement or report concerned.
(4) An audit report must
state-- (a) for annual GSF financial statements or final
annual GSF financial statements--whether in the Auditor-General's opinion they
comply with section 7.6 (3) of the Government Sector Finance Act 2018 , or
(b) for Consolidated State Financial Statements--whether in the
Auditor-General's opinion they comply with section 7.17 (3) of the
Government Sector Finance Act 2018 .
(5) An audit report may include such
information as is required or permitted by the Australian Auditing Standards.
(6) The Auditor-General (or, if authorised by the Auditor-General, the Deputy
Auditor-General or an auditor) must report to the accountable authority for
the GSF agency concerned, the responsible Minister for the agency and the
Treasurer as to the result of any audit or audit-related service for the
purposes of this section and as to any irregularities or other matters that,
in the judgment of the Auditor-General or authorised person, call for special
notice.
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