Victorian Consolidated Legislation

Audit Act 1994 - SECT 9

Audit opinions on financial statements

9. Audit opinions on financial statements



(1) After auditing an authority's financial statements under section 8(1), the
Auditor-General must express a written audit opinion on the financial
statements to the authority.

(2) The audit opinion must be expressed within 4 weeks after the day on which
the financial statements were received by the Auditor-General for auditing.

(3) The Auditor-General must give a copy of each audit opinion on the
financial statements of an authority to-

   (a)  the Minister responsible for the authority; and

   (b)  the Minister administering this section.