38EBReport of performance audit

#### 38EB Report of performance audit 38EB Report of performance audit > > (1) The Auditor-General must report the result of the performance audit and other matters that, in the Auditor-General’s judgement, call for special notice to the following (the report recipients)— > > > > > (a) the responsible Minister for the auditable entity, and > > > > > (b) the Treasurer, and > > > > > (c) the accountable authority for the auditable entity, and > > > > > (d) if the audit includes an audit of the relevant activities of a related relevant entity for the auditable entity—the governing body of the related relevant entity. > > > (2) The Auditor-General must not make a report of a performance audit under this section unless, at least 28 days before making the report, the Auditor-General has given the report recipients a summary of any findings and proposed recommendations in relation to the audit. > > > (3) The Auditor-General may make a report of a performance audit under this section before the expiration of the 28-day period if the report recipients mentioned in subsection (1)(c) and (d) have provided to the Auditor-General any submissions or comments the report recipients wish to make. > > > (4) The Auditor-General must include in the report of a performance audit under this section— > > > > > (a) any submissions or comments made by the report recipients referred to in subsection (1)(c) and (d), or > > > > > (b) a summary, in a form agreed by the report recipients referred to in subsection (1)(c) and (d), of any submissions or comments made by the report recipients. > > > (5) The Auditor-General, in a report of a performance audit under this section— > > > > > (a) may include other information the Auditor-General thinks desirable in relation to the activities the subject of the audit, and > > > > > (b) must set out the reasons for opinions expressed in the report, and > > > > > (c) may include recommendations arising out of the audit the Auditor-General thinks fit to make. > > > (6) The Auditor-General may include the report in another report of the Auditor-General. > > > (7) If a single performance audit relates to the activities of more than one auditable entity, the Treasurer may, if asked by the Auditor-General, decide the accountable authority for an appropriate auditable entity and responsible Minister to whom the Auditor-General must report under this section. > > > (8) If the Treasurer makes a decision under subsection (7), a reference in this section to the accountable authority for the auditable entity or the responsible Minister is taken to be a reference to the accountable authority and responsible Minister decided by the Treasurer. > > **s 38EB:** Ins 2022 No 75, Sch 1\[1\].