38—Reports and other documents to be tabled before Parliament and
published
(1) The President of
the Legislative Council and the Speaker of the House of Assembly must, not
later than the first sitting day after a report and other documents have been
delivered (or are taken to have been delivered) to the President or the
Speaker by the Auditor-General under this Part, lay them before their
respective Houses.
(2) Subject to
subsection (3), the Auditor-General may, after a report has been
delivered (or is taken to have been delivered) to the President of the
Legislative Council and the Speaker of the House of Assembly under this Part,
publish the report and any documents annexed to the report on a website
determined by the Auditor-General or in such other manner as the
Auditor-General thinks fit.
(3) If the day
immediately following the day on which the report is delivered (or is taken to
have been delivered) is a sitting day for either House of the Parliament, the
Auditor-General must not publish the report and other documents in accordance
with subsection (2) until the report has been laid before a House of the
Parliament.
(4) The
Auditor-General must ensure that any of the following documents that are not
annexed to the annual report of the Auditor-General are published (on a
website determined by the Auditor-General or in such other manner as the
Auditor-General thinks fit) as soon as reasonably practicable after the annual
report has been laid before a House of the Parliament:
(a) the
audited financial statements of public authorities;
(b) the
financial statements of the administrative unit established to assist the
Auditor-General.