New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 38B

38B Performance audit by Auditor-General

(1) The Auditor-General may, when the Auditor-General considers it appropriate to do so, conduct an audit of all or any particular activities of an authority to determine whether the authority is carrying out those activities effectively and doing so economically and efficiently and in compliance with all relevant laws.

(2) A performance audit is separate from, and does not affect, any other audit required or authorised by or under this Act or any other Act.

(3) A single performance audit may relate to the activities of more than one authority.