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Audit Act 1994
12Audit opinion on annual financial report of the State
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12 Audit opinion on annual financial report of the State
(1) The Auditor-General must express a written audit opinion on each annual financial report to the Minister who prepared the annual financial report.
(2) The audit opinion must be expressed a reasonable time before the annual financial report to which it relates is required to be transmitted to the Parliament under section 27D of the **Financial Management Act 1994**.
S. 13 substituted by No. 12/2019 s. 9.