NSWIn ForceAct
Government Sector Audit Act 1983
52EReports by Auditor-General
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#### 52E Reports by Auditor-General
52E Reports by Auditor-General
> > (1) The Auditor-General may, if of the opinion that it is appropriate to do so, make a report on a complaint—
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> > > (a) to the accountable authority for the auditable entity, except as provided by paragraphs (b) and (c), or
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> > > (b) if the complaint relates to the conduct of the accountable authority for the auditable entity—to the responsible Minister, or
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> > > (c) if the complaint relates to the conduct of a Minister—to the Premier.
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> > The Auditor-General is to give the responsible Minister and the Treasurer a copy of a report made to the accountable authority for the auditable entity.
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> > (2) The Auditor-General must not make a report under this section unless, at least 28 days before making the report, the Auditor-General has given the person to whom the report is to be made a summary of the proposed report. The Auditor-General may make any such report before the expiration of that 28-day period if that person has provided to the Auditor-General any submissions or comments he or she wishes to make.
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> > (3) The Auditor-General is to include in a report under this section any submissions or comments made by the person or a summary, in an agreed form, of any such submissions or comments.
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> > (4) The Auditor-General, in a report under this section—
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> > > (a) may include such information as he or she thinks desirable in relation to the activity the subject of the complaint, and
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> > > (b) is to set out the reasons for opinions expressed in the report, and
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> > > (c) may include such recommendations arising out of the complaint as the Auditor-General thinks fit to make.
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> > (5) The Auditor-General may include a report under this section in any other report of the Auditor-General.
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> **s 52E:** Ins 2001 No 90, Sch 1 \[18\]. Am 2018 No 70, Sch 2\[34\].