South Australian Current Acts

PUBLIC FINANCE AND AUDIT ACT 1987 - SECT 31

31—Audit of public accounts etc

        (1)         The Auditor-General must—

            (a)         audit the public accounts in respect of each financial year;

            (b)         audit the accounts of each public authority in respect of the financial year of each authority.

        (2)         When conducting an audit under subsection (1)(b) the Auditor-General may examine the efficiency, economy and effectiveness with which a public authority uses its resources.

        (3)         The Auditor-General will not audit the accounts of the administrative unit established to assist the Auditor-General in carrying out his or her functions under this Act.