(1) The Auditor-General must report the result of the performance audit and
other matters that, in the Auditor-General's judgement, call for special
notice to the following (the
"report recipients" )--
(2) The Auditor-General must
not make a report of a performance audit under this section unless, at least
28 days before making the report, the Auditor-General has given the
report recipients a summary of any findings and proposed recommendations in
relation to the audit.
(3) The Auditor-General may make a report of a
performance audit under this section before the expiration of the 28-day
period if the report recipients mentioned in subsection (1)(c) and (d) have
provided to the Auditor-General any submissions or comments the
report recipients wish to make.
(a) any submissions or
comments made by the report recipients referred to in subsection (1)(c) and
(d), or
(b) a summary, in a form agreed by the report recipients referred to
in subsection (1)(c) and (d), of any submissions or comments made by the
report recipients.