Audit of consolidated whole-of-government financial statements
42 Audit of consolidated whole-of-government financial statements
The auditor-general must audit the consolidated whole-of-government financial statements and prepare a report about them.
The report must state the following—
whether the auditor-general has received all the information and explanations required by the auditor-general;
whether the auditor-general considers the statements have been properly drawn up, under prescribed requirements, to give a true and fair view of—
the financial operations and cash flows of the State for the financial year; and
the financial position at the end of that financial year.
As soon as reasonably practicable after the auditor-general prepares the report, the auditor-general must give the statements and report to the Treasurer.
This Act’s bill:Explanatory memorandumSecond reading speech
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