(1) After examining the Consolidated State Financial Statements given to the
Auditor-General by the Treasurer in accordance with section 7.17 of the
Government Sector Finance Act 2018 , the Auditor-General shall prepare and
sign a report that shall include full particulars in every case in which the
provisions of this or any other Act or the prescribed requirements have not
been carried out or adopted or have in any manner been varied or departed from
and which, in the opinion of the Auditor-General, are sufficiently material to
the financial position disclosed in the statements as to be brought to the
attention of Parliament.
(3) The Auditor-General may, in the report of the
Auditor-General prepared under subsection (1) or in any special report which
the Auditor-General may at any time think fit to make, recommend any plans and
make any suggestions for the better collection and payment of
government money, and for more effectually and economically auditing and
examining the Consolidated State Financial Statements and the financial
reports of auditable entities, and may report on any matter that arises from
or relates to the exercise of the audit or other functions of the
Auditor-General and that in the opinion of the Auditor-General should be
brought to the attention of Parliament.
(4) The Auditor-General may give a
summary of the proposed report (or of the relevant part) to the
accountable authority for each auditable entity to which it relates or which,
in the opinion of the Auditor-General, has a special interest in it. The
Auditor-General may include in the report any submissions or comments made by
the accountable authority for an auditable entity or a summary, in an agreed
form, of any such submissions or comments.