New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 45

45 Particular audit

(1) In accordance with the request of the Treasurer, a Minister or a person prescribed for the purposes of this section in relation to a statutory body, the Auditor-General is to inspect and audit:

(a) in the case of a statutory body to which section 44 (1) (a) applies-the financial report of the statutory body and the books and records of financial transactions of or relating to:

(i) the statutory body, and

(ii) assets of or in the custody of the body, and

(b) in the case of a statutory body to which section 44 (1) (b) applies-the financial report of the statutory body and the books and records of financial transactions of or relating to the fund or account under the control or management of the statutory body.

(2) The Auditor-General or a person (being the Deputy Auditor-General or an auditor) authorised by the Auditor-General shall report to the statutory body, the Minister, the Treasurer and any person prescribed for the purposes of this section in relation to the statutory body as to the result of any such inspection and audit and as to such irregularities or other matters as in the judgment of the Auditor-General or authorised person call for special notice.

(2A) The Auditor-General is to include a reference to any audit conducted under this section in the report referred to in section 52 (1).

(3) Towards defraying the costs and expenses of any such inspection and audit, the statutory body shall pay to the Auditor-General such amounts, at such times, as the Treasurer decides.