Commonwealth Consolidated Acts

FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997 - SECT 56

             (1)  As soon as practicable after receiving financial statements under section 55, the Auditor‑General must examine the statements and prepare an audit report in accordance with the regulations.

             (2)  Instead of preparing a single report, the Auditor‑General may prepare an initial report and one or more later supplementary reports.

             (3)  The Auditor‑General must give a copy of each report to the Finance Minister.

             (4)  The Finance Minister must cause a copy of each report to be tabled in each House of the Parliament as soon as practicable after receipt. Except in the case of a supplementary report, the copy that is tabled must be accompanied by a copy of the annual financial statements.