38EAPerformance audit by Auditor-General

#### 38EA Performance audit by Auditor-General 38EA Performance audit by Auditor-General > > (1) The Auditor-General may, when the Auditor-General considers it appropriate, conduct an audit (a performance audit) of all or any particular activities of an auditable entity to determine whether the auditable entity is carrying out its activities effectively and doing so economically and efficiently and in compliance with all relevant laws. > > > (2) In conducting a performance audit of an auditable entity the Auditor-General may, if the Auditor-General considers it appropriate, include a performance audit of the relevant activities of a related relevant entity for the auditable entity. > > > > Example— > > > > In conducting a performance audit of an auditable entity, the Auditor-General may decide to conduct a performance audit of a grant made by the auditable entity to a related relevant entity for the auditable entity. > > > (3) An audit under subsection (2) may be conducted only to the extent it assesses the operations of the related relevant entity in relation to achieving the State purpose. > > > (4) A performance audit under this Division is separate from, and does not affect, another audit required or authorised by or under— > > > > > (a) this Act, or > > > > > (b) another Act. > > > (5) A single performance audit may relate to the activities of more than one auditable entity or relevant entity. > > **s 38EA:** Ins 2022 No 75, Sch 1\[1\].