Auditor-General Act 2009
sec.42Audit of consolidated whole-of-government financial statements
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sec.42 Audit of consolidated whole-of-government financial statements
The auditor-general must audit the consolidated whole-of-government financial statements and prepare a report about them. The report must state the following— whether the auditor-general has received all the information and explanations required by the auditor-general; whether the auditor-general considers the statements have been properly drawn up, under prescribed requirements, to give a true and fair view of— the financial operations and cash flows of the State for the financial year; and the financial position at the end of that financial year. As soon as reasonably practicable after the auditor-general prepares the report, the auditor-general must give the statements and report to the Treasurer. (sec.42-ssec.1) The auditor-general must audit the consolidated whole-of-government financial statements and prepare a report about them. (sec.42-ssec.2) The report must state the following— whether the auditor-general has received all the information and explanations required by the auditor-general; whether the auditor-general considers the statements have been properly drawn up, under prescribed requirements, to give a true and fair view of— the financial operations and cash flows of the State for the financial year; and the financial position at the end of that financial year. (sec.42-ssec.3) As soon as reasonably practicable after the auditor-general prepares the report, the auditor-general must give the statements and report to the Treasurer.
- (a) whether the auditor-general has received all the information and explanations required by the auditor-general;
- (b) whether the auditor-general considers the statements have been properly drawn up, under prescribed requirements, to give a true and fair view of— (i) the financial operations and cash flows of the State for the financial year; and (ii) the financial position at the end of that financial year.
- (i) the financial operations and cash flows of the State for the financial year; and
- (ii) the financial position at the end of that financial year.
- (i) the financial operations and cash flows of the State for the financial year; and
- (ii) the financial position at the end of that financial year.