Commonwealth Consolidated Acts

SUPERANNUATION ACT 1990 - SECT 27B

             (1)  At least once a year, the Auditor‑General must:

                     (a)  inspect and audit:

                              (i)  the accounts and records of the PSS Fund's financial transactions; and

                             (ii)  the records relating to assets of the PSS Fund; and

                     (b)  report to the Minister the results of the inspection and audit.

             (2)  The Auditor‑General may, however, decide to dispense with all or any part of the detailed inspection and audit of the accounts and records.

             (3)  The Auditor‑General must, as soon as practicable, report to the Minister any irregularity disclosed by the inspection and audit that the Auditor‑General thinks is sufficiently important to be reported.

Note:          For the information‑gathering powers of the Auditor‑General, see Part 5 of the Auditor‑General Act 1997 .