NSWIn ForceAct
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—
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> > > (a) examine the Consolidated State Financial Statements given to the Auditor-General by the Treasurer under the [Government Sector Finance Act 2018](/view/html/inforce/current/act-2018-055), section 7.17(2), and
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> > > (b) prepare and sign an opinion as to whether the statements comply with the [Government Sector Finance Act 2018](/view/html/inforce/current/act-2018-055), section 7.17(3).
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> > (2) As soon as practicable after receiving the Consolidated State Financial Statements from the Treasurer under the [Government Sector Finance Act 2018](/view/html/inforce/current/act-2018-055), section 7.17(2), the Auditor-General must give the statements and the opinion prepared under this section to the Treasurer.
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> > (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.
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> **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\[3\].