421BEReport of performance audit

#### 421BE Report of performance audit 421BE Report of performance audit > > (1) The Auditor-General must report the result of the performance audit and other matters that, in the Auditor-General’s judgement, call for special notice to the following (the report recipients)— > > > > > (a) the Departmental Chief Executive, and > > > > > (b) the council to whom the performance audit relates, and > > > > > (c) the Minister, and > > > > > (d) if the audit includes an audit of the relevant activities of a related relevant entity for the council—the governing body of the related relevant entity. > > > (2) The Auditor-General must not make a report of a performance audit under this section unless, at least 28 days before making the report, the Auditor-General has given the report recipients a summary of any findings and proposed recommendations in relation to the audit. > > > (3) The Auditor-General may make a report of a performance audit under this section before the expiration of the 28-day period if— > > > > > (a) the report recipients referred to in subsection (1)(a), (b) and (d) have provided to the Auditor-General any submissions or comments the report recipients wish to make, or > > > > > (b) the report recipients referred to in subsection (1)(a), (b) and (d) have given the Auditor-General notice that no submissions or comments are to be made by the report recipients. > > > (4) The Auditor-General must include in the report of a performance audit under this section— > > > > > (a) any submissions or comments made by the report recipients referred to in subsection (1)(a), (b) or (d), or > > > > > (b) a summary, in a form agreed by the report recipients referred to in subsection (1)(a), (b) or (d), of any submissions or comments made by the report recipients. > > > (5) The Auditor-General, in a report of a performance audit under this section— > > > > > (a) may include other information the Auditor-General thinks desirable in relation to the activities the subject of the audit, and > > > > > (b) must set out the reasons for opinions expressed in the report, and > > > > > (c) may include recommendations arising out of the audit the Auditor-General thinks fit to make. > > > (6) The Auditor-General may include the report in another report of the Auditor-General. > > **s 421BE:** Ins 2022 No 75, Sch 2\[1\].