Victorian Consolidated Legislation

Audit Act 1994 - SECT 18

Report of independent auditor

18. Report of independent auditor



(1) The independent auditor may make a report on an audit carried out under
section 17.

(2) A report under subsection (1) may include such information and such
recommendations as the independent auditor thinks fit for the more effective,
efficient and economic operation of the Victorian Auditor-General's Office.

(3) The independent auditor must not make a report of an audit under this
section unless-

   (a)  at least 10 business days before making the report, the independent
        auditor-

   (i)  has given the Auditor-General a copy of the report or a summary of the
        findings and proposed recommendations; and

   (ii) has, in writing, asked the Auditor-General for submissions or comments
        before a specified date, being at least 5 business days after the
        report is given to the Auditor-General;

   (b)  has included in the report any submissions or comment received, before
        the specified date, from the Auditor-General or a summary, in an
        agreed form, of any such submissions or comment.

(4) The independent auditor must, within 7 sitting days after making the
report, transmit the report to each House of the Parliament.