Auditor-General Act 2009
sec.30Auditor-general to audit consolidated fund and public sector entities unless exempted
Start here
Get a plain-English read of sec.30
Turn the raw legal text into a practical explanation grounded in Auditor-General Act 2009.
sec.30 Auditor-general to audit consolidated fund and public sector entities unless exempted
The auditor-general must, for each financial year, audit— the consolidated fund; and all public sector entities. However, the auditor-general must not audit the audit office. Subsection (1) does not apply to— a public sector entity exempted from audit by the auditor-general— under section 30A ; or under a regulation made under section 31 ; or a controlled entity that is audited by an auditor approved by the auditor-general under section 32 . s 30 amd 2011 No. 24 s 12 (sec.30-ssec.1) The auditor-general must, for each financial year, audit— the consolidated fund; and all public sector entities. (sec.30-ssec.2) However, the auditor-general must not audit the audit office. (sec.30-ssec.3) Subsection (1) does not apply to— a public sector entity exempted from audit by the auditor-general— under section 30A ; or under a regulation made under section 31 ; or a controlled entity that is audited by an auditor approved by the auditor-general under section 32 .
- (a) the consolidated fund; and
- (b) all public sector entities.
- (a) a public sector entity exempted from audit by the auditor-general— (i) under section 30A ; or (ii) under a regulation made under section 31 ; or
- (i) under section 30A ; or
- (ii) under a regulation made under section 31 ; or
- (b) a controlled entity that is audited by an auditor approved by the auditor-general under section 32 .
- (i) under section 30A ; or
- (ii) under a regulation made under section 31 ; or