34Reports on audits and audit-related functions for purposes of Government Sector Finance Act 2018

34 Reports on audits and audit-related functions for purposes of Government Sector Finance Act 2018

34 Reports on audits and audit-related functions for purposes of Government Sector Finance Act 2018

(1) This section applies to any of the following statements and reports given to the Auditor-General under the Government Sector Finance Act 2018 for auditing or audit-related services—

(a) any annual GSF financial statements for a reporting GSF agency under section 7.6 of that Act,

(b) any final annual GSF financial statements for a former reporting GSF agency under section 7.7 of that Act,

(c) an SDA account financial report for an account in the Special Deposits Account under section 7.8 of that Act,

(d) a special purpose financial report for a GSF agency under section 7.9 of that Act,

(e) Consolidated State Financial Statements under section 7.17 of that Act.

(2) The Auditor-General (or, if authorised by the Auditor-General, the Deputy Auditor-General or an auditor) must prepare within the relevant auditing period after the statements or reports are given to the Auditor-General—

(a) for statements or reports provided for auditing—an audit report, or

(b) for statements or reports provided for audit-related services—a report on the results from performing those services.

(3) The relevant auditing period is—

(a) in the case of Consolidated State Financial Statements—as soon as practicable after the Auditor-General is given the statements, or

(b) in any other case—the period specified by the Government Sector Finance Act 2018 or the Treasurer’s directions for the statement or report concerned.

(4) An audit report must state—

(a) for annual GSF financial statements or final annual GSF financial statements—whether in the Auditor-General’s opinion they comply with section 7.6 (3) of the Government Sector Finance Act 2018, or