sec.60Annual reports on audits of public sector entities

sec.60 Annual reports on audits of public sector entities

This section does not apply to an audit of a matter under section 36A . The auditor-general must prepare a report to the Legislative Assembly on each audit conducted of a public sector entity by an authorised auditor. The report must— state whether or not— the audit of the public sector entity has been finished; and the annual financial statements of the public sector entity have been audited; and if the public sector entity was granted an exemption under section 30A for the relevant financial year—state that the public sector entity was granted an exemption under section 30A and the reasons for the exemption; and draw attention to any case in which the functions relating to the financial management of the public sector entity were not adequately and properly performed if the auditor-general considers the matter to be significant enough to require inclusion in the report; and set out— the results of audits conducted, in relation to the relevant financial year, of controlled entities of the public sector entity by an authorised auditor; and if audits were not conducted in relation to particular controlled entities—the reasons why they were not conducted; and deal with the action, if any, taken to remedy significant deficiencies reported in previous reports on audits of the public sector entity. s 60 amd 2011 No. 24 s 26 (sec.60-ssec.1) This section does not apply to an audit of a matter under section 36A . (sec.60-ssec.2) The auditor-general must prepare a report to the Legislative Assembly on each audit conducted of a public sector entity by an authorised auditor. (sec.60-ssec.3) The report must— state whether or not— the audit of the public sector entity has been finished; and the annual financial statements of the public sector entity have been audited; and if the public sector entity was granted an exemption under section 30A for the relevant financial year—state that the public sector entity was granted an exemption under section 30A and the reasons for the exemption; and draw attention to any case in which the functions relating to the financial management of the public sector entity were not adequately and properly performed if the auditor-general considers the matter to be significant enough to require inclusion in the report; and set out— the results of audits conducted, in relation to the relevant financial year, of controlled entities of the public sector entity by an authorised auditor; and if audits were not conducted in relation to particular controlled entities—the reasons why they were not conducted; and deal with the action, if any, taken to remedy significant deficiencies reported in previous reports on audits of the public sector entity.

• (a) state whether or not— (i) the audit of the public sector entity has been finished; and (ii) the annual financial statements of the public sector entity have been audited; and