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Hospital and Health Boards Act 2011
sec.53UAudit of financial statements
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### sec.53U Audit of financial statements
The auditor-general must, for each financial year—
audit the financial statements under this subdivision for the State pool account established under section 53B ; and
prepare an auditor’s report about the financial statements.
As soon as practicable after the auditor-general has audited the financial statements and prepared an auditor’s report, the auditor-general must—
give the certified statements and the auditor’s report to the chief executive; and
give a copy of the certified statements and the auditor’s report to the administrator, the Minister and the Treasurer.
The Auditor-General Act 2009 applies to an audit under this section as if it were conducted under that Act.
Without limiting subsection (3) —
the auditor-general has the same powers the auditor-general has in relation to an audit of the consolidated fund or an entity under the Auditor-General Act 2009 ; and
the Auditor-General Act 2009 , section 53 applies to a record made, or information divulged or communicated, in relation to an audit under this section as if it were a record made, or information divulged or communicated, under that Act.
s 53U ins 2012 No. 9 s 26
(sec.53U-ssec.1) The auditor-general must, for each financial year— audit the financial statements under this subdivision for the State pool account established under section 53B ; and prepare an auditor’s report about the financial statements.
(sec.53U-ssec.2) As soon as practicable after the auditor-general has audited the financial statements and prepared an auditor’s report, the auditor-general must— give the certified statements and the auditor’s report to the chief executive; and give a copy of the certified statements and the auditor’s report to the administrator, the Minister and the Treasurer.
(sec.53U-ssec.3) The Auditor-General Act 2009 applies to an audit under this section as if it were conducted under that Act.
(sec.53U-ssec.4) Without limiting subsection (3) — the auditor-general has the same powers the auditor-general has in relation to an audit of the consolidated fund or an entity under the Auditor-General Act 2009 ; and the Auditor-General Act 2009 , section 53 applies to a record made, or information divulged or communicated, in relation to an audit under this section as if it were a record made, or information divulged or communicated, under that Act.
- (a) audit the financial statements under this subdivision for the State pool account established under section 53B ; and
- (b) prepare an auditor’s report about the financial statements.
- (a) give the certified statements and the auditor’s report to the chief executive; and
- (b) give a copy of the certified statements and the auditor’s report to the administrator, the Minister and the Treasurer.
- (a) the auditor-general has the same powers the auditor-general has in relation to an audit of the consolidated fund or an entity under the Auditor-General Act 2009 ; and
- (b) the Auditor-General Act 2009 , section 53 applies to a record made, or information divulged or communicated, in relation to an audit under this section as if it were a record made, or information divulged or communicated, under that Act.