South Australian Consolidated Acts

SOUTH AUSTRALIAN CO-OPERATIVE AND COMMUNITY HOUSING ACT 1991 - SECT 19

19—Accounts and audit

        (1)         SAHT must establish and maintain effective internal auditing of its operations under this Act.

        (2)         SAHT must keep proper accounting records of its financial affairs under this Act, and must have annual statements of accounts prepared in respect of each financial year.

        (3)         Subject to subsection (4), the accounts of SAHT under this Act (and related financial information) may be included as part of the accounts of SAHT under the South Australian Housing Trust Act 1995 .

        (4)         The accounting records and statements of accounts must comply with any applicable instructions of the Treasurer under section 41 of the Public Finance and Audit Act 1987 .

        (5)         The Auditor-General may at any time audit the accounts of SAHT and must audit the annual statement of accounts (which may, if relevant, be undertaken as part of the annual audit of accounts under the South Australian Housing Trust Act 1995 ).