Queensland Consolidated Acts

AUDITOR-GENERAL ACT 2009 - SECT 54

54 Report on audit

(1) The auditor-general may prepare a report on any audit conducted under this Act.

(2) An authorised auditor, other than the auditor-general, must give the auditor-general a report on every audit conducted by the authorised auditor.

(3) A report under subsection (1) or (2) may contain observations and suggestions about anything arising out of the audit.

(4) If the auditor-general considers that observations or suggestions made under subsection (3) require attention or further consideration, the auditor-general must give them, and any comments on them—

(a) if they arose out of an audit of the consolidated fund accounts—to the Treasurer and any other person whom the auditor-general considers to have a special interest in the report; or

(b) if they arose out of an audit of a department—to the accountable officer of the department and any other person whom the auditor-general considers to have a special interest in the report; or

(c) if they arose out of an audit of a matter under section 36A —

(i) for a report relating to a public sector entity—to the accountable officer, chief executive officer or chairperson of the public sector entity; and

(ii) to any other person whom the auditor-general considers to have a special interest in the report; or

(d) if they otherwise arose out of an audit of another entity—to the chief executive officer or chairperson of the entity and the person responsible for the financial administration of the entity, and any other person whom the auditor-general considers to have a special interest in the report.

(5) If the auditor-general considers that the observations or suggestions made under subsection (3) are of significance, the auditor-general must also give them, and any comments on them, to the appropriate Minister and the Treasurer.