New South Wales Consolidated Acts

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GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 49

Examination of Consolidated State Financial Statements

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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