11Auditor-General's annual plan

11 Auditor-General's annual plan

(1)  The Auditor-General must, not later than 31 March in each year –

(a) prepare a draft annual plan describing the Auditor-General's proposed work program for the following financial year; and

(b) submit the draft to the Public Accounts Committee.

(2)  The Public Accounts Committee must consider the draft annual plan and may comment on it.

(3)  After considering the draft annual plan, the Public Accounts Committee must return it with any comments to the Auditor-General by not later than 31 May.

(4)  The Auditor-General must finalise the annual plan for that year after considering any comments received from the Public Accounts Committee.

(5)  The Auditor-General must indicate in the annual plan the nature of any changes suggested by the Public Accounts Committee that the Auditor-General has not adopted.

(6)  Before the beginning of the financial year to which an annual plan relates, the Auditor-General must –

(a) present the annual plan to the Public Accounts Committee; and

(b) cause the annual plan to be sent to the President of the Legislative Council and the Speaker of the House of Assembly.

(7)  No person is to direct the Auditor-General in relation to the content of the annual plan.