New South Wales Consolidated Acts
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GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 49
Examination of Consolidated State Financial Statements
(1) The Auditor-General must-- (a) examine the
Consolidated State Financial Statements given to the Auditor-General by the
Treasurer under the Government Sector Finance Act 2018 , section 7.17(2), and
(b) prepare and sign an opinion as to whether the statements comply with the
Government Sector Finance Act 2018 , section 7.17(3).
(2) As soon as
practicable after receiving the Consolidated State Financial Statements from
the Treasurer under the Government Sector Finance Act 2018 , section 7.17(2),
the Auditor-General must give the statements and the opinion prepared under
this section to the Treasurer.
(3) Nothing in this section prevents the
alteration of the Consolidated State Financial Statements, with the approval
of the Auditor-General, after being received by the Auditor-General and before
being given to the Treasurer.
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