52Auditor-General’s reports

#### 52 Auditor-General’s reports 52 Auditor-General’s reports > > (1) After examining the Consolidated State Financial Statements given to the Auditor-General by the Treasurer in accordance with section 7.17 of the [Government Sector Finance Act 2018](/view/html/inforce/current/act-2018-055), the Auditor-General shall prepare and sign a report that shall include full particulars in every case in which the provisions of this or any other Act or the prescribed requirements have not been carried out or adopted or have in any manner been varied or departed from and which, in the opinion of the Auditor-General, are sufficiently material to the financial position disclosed in the statements as to be brought to the attention of Parliament. > > > (2) (Repealed) > > > (3) The Auditor-General may, in the report of the Auditor-General prepared under subsection (1) or in any special report which the Auditor-General may at any time think fit to make, recommend any plans and make any suggestions for the better collection and payment of government money, and for more effectually and economically auditing and examining the Consolidated State Financial Statements and the financial reports of auditable entities, and may report on any matter that arises from or relates to the exercise of the audit or other functions of the Auditor-General and that in the opinion of the Auditor-General should be brought to the attention of Parliament. > > > (4) The Auditor-General may give a summary of the proposed report (or of the relevant part) to the accountable authority for each auditable entity to which it relates or which, in the opinion of the Auditor-General, has a special interest in it. The Auditor-General may include in the report any submissions or comments made by the accountable authority for an auditable entity or a summary, in an agreed form, of any such submissions or comments. > > **s 52:** Subst 1989 No 57, Sch 1 (7). Am 1998 No 136, Sch 1 \[19\] \[20\]; 2001 No 90, Sch 1 \[14\]–\[16\]; 2002 No 62, Sch 1 \[16\] \[17\]; 2005 No 98, Sch 1.17 \[8\] \[52\]; 2008 No 48, Sch 3 \[20\]–\[22\]; 2018 No 70, Sch 2\[23\]–\[28\]; 2022 No 29, Sch 1.2\[5\] \[6\].