Queensland Consolidated Acts Queensland Consolidated Acts(1) The auditor-general must prepare a report to the Legislative Assembly on each audit conducted of a public sector entity by an authorised auditor.
(2) The report must--
(a) state whether or not--
(i) the audit of the public sector entity has been completed; and
(ii) the statements relating to the accounts of the public sector entity have been audited; and
(b) draw attention to any case in which the functions relating to the financial management of the public sector entity were not adequately and properly performed if, in the auditor-general's opinion, the matter is of sufficient significance to require inclusion in the report; and
(c) set out--
(i) the results of audits conducted, in relation to the relevant financial year, of controlled entities of the public sector entity by an authorised auditor; and
(ii) if audits were not conducted in relation to particular controlled entities--the reasons why they were not conducted; and
(d) deal with the action (if any) taken to remedy significant deficiencies reported in previous reports on audits of the public sector entity.