61Reports relating to associated entities and other entities

61 Reports relating to associated entities and other entities (1) This section applies to reports by the Auditor-General of a performance audit conducted under section 15 or an assurance review conducted under section 21. (2) The Auditor-General must not include the following in a report specified in subsection (1)— (a) any recommendation directed to an associated entity or an entity that is not a public body; (b) any statement or finding about an associated entity or an entity that is not a public body that is not directly related to the matters to be determined by the performance audit or assurance review. (3) The Auditor-General must include in the report the reasons for including any associated entity or entity that is not a public body in the performance audit or assurance review. S. 62 inserted by No. 12/2019 s. 9.