Auditor-general may conduct audit of matters
36A Auditor-general may conduct audit of matters
The auditor-general may conduct an audit of a matter relating to property that is, or was, held or received by a public sector entity and given to a non-public sector entity.
The object of conducting the audit includes deciding whether the property has been applied economically, efficiently and effectively for the purposes for which it was given to the non-public sector entity.
Note—Property includes money. See the Acts Interpretation Act 1954, schedule 1.
If the auditor-general conducts an audit under subsection (1), the auditor-general must apply the general standards set out in the auditor-general’s report mentioned in section 58.
This Act’s bill:Explanatory memorandumSecond reading speech
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