216Audit of financial statements

216 Audit of financial statements

The Attorney‑General shall cause the financial statements prepared in accordance with section 215 to be submitted to the Auditor‑General, who shall report to the Attorney‑General: (a) whether the statements are based on proper accounts and records; (b) whether the statements are in agreement with the accounts and records; (c) whether, in his opinion, the receipt, expenditure and investment of moneys, and the acquisition and disposal of assets, by the Institute during the relevant period were in accordance with the repealed Act; and (d) as to such matters arising out of the statements as the Auditor‑General considers should be reported to the Attorney‑General.