New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 38C

38C Report of performance audit

(1) The Auditor-General is to report to the Head of the authority, the responsible Minister and the Treasurer as to the result of any performance audit and as to such other matters as in the judgment of the Auditor-General call for special notice.

(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 Head of the authority, the responsible Minister and the Treasurer a summary of findings and proposed recommendations in relation to the audit.

(2A) The Auditor-General may make a report of a performance audit under this section before the expiration of that 28-day period if the Head of the authority has provided to the Auditor-General any submissions or comments he or she wishes to make.

(3) The Auditor-General is to include in the report of a performance audit under this section any submissions or comments made by the Head of the authority or a summary, in an agreed form, of any such submissions or comments.

(4) The Auditor-General, in a report of a performance audit under this section:

(a) may include such information as he or she thinks desirable in relation to the activities that are the subject of the audit, and

(b) is to set out the reasons for opinions expressed in the report, and

(c) may include such recommendations arising out of the audit as the Auditor-General thinks fit to make.

(5) The Auditor-General may include the report in any other report of the Auditor-General.

(6) If a single performance audit relates to the activities of more than one authority, the Treasurer may, at the request of the Auditor-General, determine the Head of an appropriate authority and responsible Minister to whom the Auditor-General is to report under this section. In that case, a reference in this section to the Head of the authority or the responsible Minister is to be construed accordingly.