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GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 45
Particular audit
45 Particular audit
(1) In accordance with a request of the Treasurer or a responsible Minister or
prescribed requester in relation to a prescribed entity, the Auditor-General
is to inspect and audit-- (a) for an entity (or entity of a kind) prescribed
by the regulations as an entity to which this Division applies--the financial
report of the entity and the books and records of financial transactions of or
relating to-- (i) the entity, and
(ii) assets of or in the custody of the
entity, or
(b) for an entity having the control or management of a fund or
account (or fund or account of a kind) prescribed by the regulations as a fund
or account to which this Division applies--the financial report of the entity
and the books and records of financial transactions of or relating to the fund
or account under the control or management of the entity.
(2) An
authorised person must report to the prescribed entity, the Treasurer and the
responsible Minister and any prescribed requester in relation to the entity as
to the result of the inspection and audit and as to any irregularities or
other matters that, in the judgment of the authorised person, call for special
notice.
(3) The Auditor-General is to include a reference to any audit
conducted under this section in the report referred to in section 52 (1).
(4)
The prescribed entity must pay to the Auditor-General such amounts, at such
times, as the Treasurer decides towards defraying the costs and expenses of
any such inspection and audit.
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