New South Wales Consolidated Acts

GOVERNMENT SECTOR AUDIT ACT 1983 - SECT 52E

52E Reports by Auditor-General

(1) The Auditor-General may, if of the opinion that it is appropriate to do so, make a report on a complaint--

(a) to the accountable authority for the auditable entity, except as provided by paragraphs (b) and (c), or

(b) if the complaint relates to the conduct of the accountable authority for the auditable entity--to the responsible Minister, or

(c) if the complaint relates to the conduct of a Minister--to the Premier.

The Auditor-General is to give the responsible Minister and the Treasurer a copy of a report made to the accountable authority for the auditable entity.

(2) The Auditor-General must not make a report under this section unless, at least 28 days before making the report, the Auditor-General has given the person to whom the report is to be made a summary of the proposed report. The Auditor-General may make any such report before the expiration of that 28-day period if that person has provided to the Auditor-General any submissions or comments he or she wishes to make.

(3) The Auditor-General is to include in a report under this section any submissions or comments made by the person or a summary, in an agreed form, of any such submissions or comments.

(4) The Auditor-General, in a report under this section--

(a) may include such information as he or she thinks desirable in relation to the activity the subject of the complaint, and

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

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

(5) The Auditor-General may include a report under this section in any other report of the Auditor-General.