18Comments on proposed reports

18 Comments on proposed reports (1) This section applies if the auditor-general is preparing a report for the Legislative Assembly under section 17. (2) The auditor-general must give a draft of the report (the proposed report), or, if the auditor-general considers that only part of the proposed report relates to a person, a part of the proposed report, to the following people: (a) if the proposed report is about an audit under section 12 (Performance audits—Territory)—the responsible director-general for the directorate, territory authority, public sector company, joint venture or trust;

Part 3 Functions and powers Division 3.7 Reports for Legislative Assembly Section 18 page 32 Auditor-General Act 1996 Effective: 18/09/24 R22 18/09/24 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (b) if the proposed report is about an audit under section 13C (Minister or relevant Assembly committee may request audit of non-public sector entity) or section 13D (Non-public sector entity audits—initiated by auditor-general)— (i) if the non-public sector entity is— (A) an individual—the individual; or (B) not an individual—the chief executive officer (however described) of the non-public sector entity; and (ii) the responsible director-general for the public sector entity that gave the property to the non-public sector entity; (c) if the proposed report is about a multi-entity audit—the head of service. (3) The auditor-general may also give all or part of the proposed report to anyone else the auditor-general considers has a direct interest in the proposed report. (4) However, if the auditor-general must give all or part of the proposed report to a non-public sector entity under subsection (2) (b) (i), the auditor-general must not give the report, or the part of the report, to anyone else under subsection (2) or (3) until after— (a) the time for comments under the non-public sector entity’s proposed report notice has ended; and (b) the auditor-general has considered any comments received from the non-public sector entity. (5) If the auditor-general gives a person all or part of a proposed report under subsection (2) or (3), the auditor-general must also give the person written notice (a proposed report notice) stating that the person may give written comments about the proposed report to the auditor-general before the end of— (a) 14 days after the day the notice is given to the person; or

Functions and powers Part 3 Reports for Legislative Assembly Division 3.7 Section 19 R22 18/09/24 Auditor-General Act 1996 Effective: 18/09/24 page 33 Authorised by the ACT Parliamentary Counsel—also accessible at www.legislation.act.gov.au (b) a longer period stated in the notice. Note Comments received under this section must be taken into consideration and included in the final report (see s (7) and s 17 (2)). (6) However, the auditor-general need not give a proposed report notice in relation to more than 1 proposed report, or part of a proposed report, given to a person. (7) If the auditor-general receives comments under this section, the auditor-general must consider the comments in preparing the final report.