18General performance audit

#### 18 General performance audit (1) The Auditor‑General may at any time conduct a review or examination of a particular aspect of the operations of the whole or part of the Commonwealth public sector, being a review or examination that is not limited to the operations of only one Commonwealth entity, body or person. (2) As soon as practicable after completing the report on an audit under this section, the Auditor‑General must: (a) cause a copy of the report to be tabled in each House of the Parliament; and (b) give a copy of the report to the Finance Minister; and (c) give a copy of the report to each responsible Minister; and (d) to the extent that the report relates to the operations of a Commonwealth entity—give a copy of the report to a person who is, or is a member of, the accountable authority of the entity; and (e) to the extent that the report relates to the operations of a Commonwealth company—give a copy of the report to a director of the company; and (f) to the extent that the report relates to the operations of a subsidiary of a corporate Commonwealth entity or a Commonwealth company—give a copy of the report to a person who is, or is a member of, the governing body of the subsidiary; and (g) to the extent that the report relates to the operations of a person who is not a Commonwealth partner—give a copy of the report to the person; and (h) to the extent that the report relates to the operations of a Commonwealth partner—give a copy of the report to a person who is, or is a member of, the governing body of the Commonwealth partner. (3) The Auditor‑General may give a copy of, or an extract from, the report to any other person (including a Minister) who, or any body that, in the Auditor‑General’s opinion, has a special interest in the report or the content of the extract. (4) In this section: > Commonwealth public sector means non‑corporate Commonwealth entities, corporate Commonwealth entities (other than GBEs) and their subsidiaries and Commonwealth companies (other than GBEs) and their subsidiaries.