11 Audit opinions on financial statements (1) After auditing a public body's financial statements under section 10(1), the Auditor-General must express a written audit opinion on the financial statements to the public body. (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 a public body to— (a) the Minister responsible for the public body; and (b) the Minister administering this section if— (i) the audit opinion is a modified opinion; or (ii) the audit opinion relates to a matter that the Auditor-General believes requires the attention of the Minister. S. 12 substituted by No. 12/2019 s. 9.

Previous section10Audit of public bodies Next section12Audit opinion on annual financial report of the State