South Australian Current Acts South Australian Current Acts36—Auditor-General's annual report
(1) The
Auditor-General must prepare an annual report that—
(a)
states whether, in the Auditor-General's opinion—
(i)
the Treasurer's statements reflect the financial
transactions of the Treasurer as shown in the accounts and records of the
Treasurer for the preceding financial year;
(ii)
the financial statements of each public authority reflect
the financial position of the authority at the end of the preceding
financial year and the results of its operations and cash flows for that
financial year;
(iii)
the controls exercised by the Treasurer and public
authorities in relation to the receipt, expenditure and investment of money,
the acquisition and disposal of property and the incurring of liabilities is
sufficient to provide reasonable assurance that the financial transactions of
the Treasurer and public authorities have been conducted properly and in
accordance with law; and
(ab)
sets out the examinations made under section 32 that have been completed
during the preceding financial year and briefly describes the outcome of those
examinations; and
(b) sets
out any matter that should, in the opinion of the Auditor-General, be brought
to the attention of Parliament and the Government.
(1a) The
Auditor-General may annex documents or information (including data) to the
annual report (including, without limitation, the financial statements of any
public authorities and the financial statements of the administrative unit
established to assist the Auditor-General).
(2) The
Auditor-General must, not later than the prescribed date, deliver copies of
the annual report to the President of the Legislative Council and the Speaker
of the House of Assembly.
(3) The
Auditor-General may, if the Auditor-General thinks fit to do so, prepare other
reports (and annex documents or information (including data) to them) relating
to matters required to be dealt with in an annual report and deliver each such
report to the President of the Legislative Council and the Speaker of the
House of Assembly.
(4) A document or
information (including data) may be annexed to a report under this section
either by including a copy of the document or information (including data) in
an annexure or by including in an annexure a reference to a website on which
the document or information (including data) has been, or will be, published
by the Auditor-General.
(5) If the President
of the Legislative Council or the Speaker of the House of Assembly is absent
at the time the Auditor-General delivers to the Parliament a report under this
section, the Clerk of the relevant House will receive the report on behalf of
the President or the Speaker (as the case may be) and the report will then be
taken to have been delivered to the President or the Speaker.