(1) The auditor-general may at any time prepare a report for the Legislative Assembly on any matter arising in connection with the exercise of the auditor-general's functions.
(2) The report must include the substance of any comments received by the auditor-general under section 18.
(3) The auditor-general, in a report of a special financial audit or a performance audit—
(a) may include any information that he or she considers desirable in relation to the activities that are the subject of the audit; and
(b) is to set out the reasons for opinions expressed in the report; and
(c) may include any recommendations arising out of the audit that the auditor-general considers appropriate to make.
(4) If the Legislative Assembly is sitting when the auditor-general has finished the report—
(a) the auditor-general must give the report to the Speaker; and
(b) the Speaker must present the report to the Legislative Assembly on the next sitting day.
(5) If the Legislative Assembly is not sitting when the auditor-general has finished the report—
(a) the auditor-general must give the report, and a copy for each member of the Legislative Assembly, to the Speaker; and
(b) the report is taken for all purposes to have been presented to the Legislative Assembly on the day the auditor-general gives it to the Speaker (the report day ); and
(c) publication of the report is taken to have been ordered by the Legislative Assembly on the report day; and
(d) the Speaker must arrange for a copy of the report to be given to each member of the Legislative Assembly on the report day; and
(e) the Speaker may give directions for the printing and circulation, and in relation to the publication, of the report; and
(f) despite paragraph (b), the Speaker must present the report to the Legislative Assembly on the next sitting day.
(6) The auditor-general may give a copy of the report to a Minister or the head of service if, in the auditor-general's opinion, the Minister or head of service has a special interest in the report.
(7) In this section:
"Speaker", for a report given to the Deputy Speaker or clerk under section 37A (Reports to be given to Speaker), means the Deputy Speaker or clerk.