17Reports for Legislative Assembly

17 Reports for Legislative Assembly (1) The auditor-general may at any time prepare a report for the Legislative Assembly on any matter arising in connection with the exercise of the auditor-general’s functions. (2) The report must include the substance of any comments received by the auditor-general under section 18. (3) The auditor-general, in a report of a special financial audit or a performance audit— (a) may include any information that he or she considers desirable in relation to the activities that are the subject of the audit; and (b) is to set out the reasons for opinions expressed in the report; and (c) may include any recommendations arising out of the audit that the auditor-general considers appropriate to make. (4) If the Legislative Assembly is sitting when the auditor-general has finished the report— (a) the auditor-general must give the report to the Speaker; and (b) the Speaker must present the report to the Legislative Assembly on the next sitting day. (5) If the Legislative Assembly is not sitting when the auditor-general has finished the report— (a) the auditor-general must give the report, and a copy for each member of the Legislative Assembly, to the Speaker; and (b) the report is taken for all purposes to have been presented to the Legislative Assembly on the day the auditor-general gives it to the Speaker (the report day); and (c) publication of the report is taken to have been ordered by the Legislative Assembly on the report day; and

Functions and powers Part 3 Reports for Legislative Assembly Division 3.7 Section 18 R22 18/09/24 Auditor-General Act 1996 Effective: 18/09/24 page 31 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (d) the Speaker must arrange for a copy of the report to be given to each member of the Legislative Assembly on the report day; and (e) the Speaker may give directions for the printing and circulation, and in relation to the publication, of the report; and (f) despite paragraph (b), the Speaker must present the report to the Legislative Assembly on the next sitting day. (6) The auditor-general may give a copy of the report to a Minister or the head of service if, in the auditor-general’s opinion, the Minister or head of service has a special interest in the report. (7) In this section: Speaker, for a report given to the Deputy Speaker or clerk under section 37A (Reports to be given to Speaker), means the Deputy Speaker or clerk.