Commonwealth Consolidated Acts(1) After preparing a proposed report on an audit of an Agency under section 15, the Auditor‑General must give a copy of the proposed report to the Chief Executive of the Agency.
(2) After preparing a proposed report on an audit of a body under section 16 or 17, the Auditor‑General must give a copy of the proposed report to:
(a) if the body is a Commonwealth authority or a subsidiary of a Commonwealth authority--an officer of the Commonwealth authority or the subsidiary of the Commonwealth authority; or
(b) if the body is a Commonwealth company or a subsidiary of a Commonwealth company--a director or senior manager of the Commonwealth company or the subsidiary of the Commonwealth company.
(3) After preparing a proposed report on an audit under section 15, 16, 17 or 18, the Auditor‑General may give a copy of, or an extract from, the proposed report to any person (including a Minister) who, or any body that, in the Auditor‑General's opinion, has a special interest in the report or the content of the extract.
(4) If the recipient of the proposed report, or the extract from the proposed report, gives written comments to the Auditor‑General within 28 days after receiving the proposed report, or the extract from the proposed report, the Auditor‑General must consider those comments before preparing a final report.
(5) The Auditor‑General must, in the final report, include all written comments received under subsection (4).
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