73Auditor-General's annual plan

73 Auditor-General's annual plan (1) Before the beginning of each financial year, the Auditor-General must— (a) prepare a draft annual plan describing the Auditor-General's proposed work program for that year; and (b) submit the draft to the Parliamentary Committee. (2) Subject to subsection (3), the proposed work program referred to in subsection (1)(a) must include details of any performance audit that includes an associated entity. (3) A failure to include details of a public body or an associated entity in the annual plan does not affect the power of the Auditor-General to conduct a performance audit of a public body, including a performance audit that includes an associated entity. (4) The Parliamentary Committee must consider the draft annual plan and may comment on it. (5) After considering the draft annual plan, the Parliamentary Committee must return it with any comments to the Auditor-General. (6) As soon as practicable after the passage of the annual appropriation Acts for a financial year, the Auditor-General must complete the annual plan for that year, after considering any comments received from the Parliamentary Committee. (7) The Auditor-General must indicate in the annual plan the nature of any changes suggested by the Parliamentary Committee that the Auditor-General has not adopted. (8) Before the beginning of the financial year to which an annual plan relates, the Auditor-General must— (a) present the annual plan to the Parliamentary Committee; and (b) cause the annual plan to be transmitted to each House of the Parliament. S. 74 inserted by No. 12/2019 s. 9.