New South Wales Consolidated Acts

GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 38EB

38EB Report of performance audit

(1) The Auditor-General must report the result of the performance audit and other matters that, in the Auditor-General's judgement, call for special notice to the following (the
"report recipients" )--

(a) the responsible Minister for the auditable entity, and

(b) the Treasurer, and

(c) the accountable authority for the auditable entity, and

(d) if the audit includes an audit of the relevant activities of a related relevant entity for the auditable entity--the governing body of the related relevant entity.

(2) The Auditor-General must not make a report of a performance audit under this section unless, at least 28 days before making the report, the Auditor-General has given the report recipients a summary of any findings and proposed recommendations in relation to the audit.

(3) The Auditor-General may make a report of a performance audit under this section before the expiration of the 28-day period if the report recipients mentioned in subsection (1)(c) and (d) have provided to the Auditor-General any submissions or comments the report recipients wish to make.

(4) The Auditor-General must include in the report of a performance audit under this section--

(a) any submissions or comments made by the report recipients referred to in subsection (1)(c) and (d), or

(b) a summary, in a form agreed by the report recipients referred to in subsection (1)(c) and (d), of any submissions or comments made by the report recipients.

(5) The Auditor-General, in a report of a performance audit under this section--

(a) may include other information the Auditor-General thinks desirable in relation to the activities the subject of the audit, and

(b) must set out the reasons for opinions expressed in the report, and

(c) may include recommendations arising out of the audit the Auditor-General thinks fit to make.

(6) The Auditor-General may include the report in another report of the Auditor-General.

(7) If a single performance audit relates to the activities of more than one auditable entity, the Treasurer may, if asked by the Auditor-General, decide the accountable authority for an appropriate auditable entity and responsible Minister to whom the Auditor-General must report under this section.

(8) If the Treasurer makes a decision under subsection (7), a reference in this section to the accountable authority for the auditable entity or the responsible Minister is taken to be a reference to the accountable authority and responsible Minister decided by the Treasurer.