Government Sector Audit Act 1983
49Examination of Consolidated State Financial Statements
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49 Examination of Consolidated State Financial Statements
49 Examination of Consolidated State Financial Statements
(1) The Auditor-General must—
(a) examine the Consolidated State Financial Statements given to the Auditor-General by the Treasurer under the Government Sector Finance Act 2018, section 7.17(2), and
(b) prepare and sign an opinion as to whether the statements comply with the Government Sector Finance Act 2018, section 7.17(3).
(2) As soon as practicable after receiving the Consolidated State Financial Statements from the Treasurer under the Government Sector Finance Act 2018, section 7.17(2), the Auditor-General must give the statements and the opinion prepared under this section to the Treasurer.
(3) Nothing in this section prevents the alteration of the Consolidated State Financial Statements, with the approval of the Auditor-General, after being received by the Auditor-General and before being given to the Treasurer.
s 49: Subst 1989 No 57, Sch 1 (5). Am 1994 No 59, Sch 1 (2); 1998 No 136, Sch 1 [10]–[14]; 1999 No 37, Sch 1 [4] [5]; 2002 No 62, Sch 1 [11]–[14]; 2005 No 98, Sch 1.17 [51]. Subst 2008 No 48, Sch 3 [18]. Am 2018 No 70, Sch 2[23] [24]. Subst 2022 No 29, Sch 1.2[3].