Auditor-General Act 2009
sec.61AReports on audit of matters
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sec.61A Reports on audit of matters
If the auditor-general conducts an audit of a matter under section 36A , the auditor-general must prepare a report to the Legislative Assembly setting out the reasons for conducting the audit and the results of the audit. If the auditor-general proposes to make an adverse comment about a non-public sector entity in the report, the auditor-general must not make the proposed adverse comment unless, before the report is prepared, the auditor-general gives the non-public sector entity an opportunity to make submissions about the proposed adverse comment. See also section 65 . If the non-public sector entity makes submissions and the auditor-general still proposes to make the adverse comment, the auditor-general must ensure the non-public sector entity’s submissions, or a fair statement of them, are included in the report. s 61A ins 2011 No. 24 s 27 (sec.61A-ssec.1) If the auditor-general conducts an audit of a matter under section 36A , the auditor-general must prepare a report to the Legislative Assembly setting out the reasons for conducting the audit and the results of the audit. (sec.61A-ssec.2) If the auditor-general proposes to make an adverse comment about a non-public sector entity in the report, the auditor-general must not make the proposed adverse comment unless, before the report is prepared, the auditor-general gives the non-public sector entity an opportunity to make submissions about the proposed adverse comment. See also section 65 . (sec.61A-ssec.3) If the non-public sector entity makes submissions and the auditor-general still proposes to make the adverse comment, the auditor-general must ensure the non-public sector entity’s submissions, or a fair statement of them, are included in the report.