17Consultation on draft specifications for performance audits

17 Consultation on draft specifications for performance audits

(1) Before finalising the specification for a performance audit the Auditor-General must consult with the following on a draft specification—

(a) any public body that appears in the draft specification;

(b) the Parliamentary Committee, if any of the following apply—

(i) the performance audit does not appear in the Auditor-General's annual plan prepared under section 73;

(ii) the performance audit appears in the Auditor-General's annual plan prepared under section 73 and is subject to a material change to any of the following—

(A) the objectives of the audit;

(B) the entities included in the audit;

(C) the particular issues (if any) to be considered;

(iii) the performance audit is conducted under section 15 and includes an associated entity or an entity that is not a public body;

(iv) the performance audit involves collaboration or information sharing with the Auditor-General of another jurisdiction under section 69;

(v) the Parliamentary Committee requests that it be consulted;

(c) any associated entity or other entity that is included in the draft specification if the draft specification is for a performance audit conducted under section 15.

(2) The Auditor-General may consult with an associated entity or any other entity on a draft specification for a performance audit conducted under section 15.

(3) If the Parliamentary Committee, public body, associated entity or other entity does not respond to a request for comment on a draft specification for a performance audit within 15 business days of receiving the request—

(a) the Parliamentary Committee, public body, associated entity or other entity is to be taken to have no comment on the draft specification; and

(b) the Auditor-General may finalise the specification.

S. 18 substituted by No. 12/2019 s. 9.