Public Finance and Audit Act 1987

The President of the Legislative Council and the Speaker of the

House of Assembly must, not later than the first sitting day after a report and other documents have been delivered (or are taken to have been delivered) to the President or the Speaker by the Auditor‑General under this Part, lay them before their respective Houses.

Subject to subsection (3), the Auditor‑General may, after a report has been delivered (or is taken to have been delivered) to the

President of the Legislative Council and the Speaker of the House of Assembly under this Part, publish the report and any documents annexed to the report on a website determined by the Auditor‑General or in such other manner as the Auditor‑General thinks fit.

If the day immediately following the day on which the report is delivered (or is taken to have been delivered) is a sitting day for either

House of the Parliament, the Auditor‑General must not publish the report and other documents in accordance with subsection (2) until the report has been laid before a House of the Parliament.

The Auditor‑General must ensure that any of the following documents that are not annexed to the annual report of the

Auditor‑General are published (on a website determined by the

Auditor‑General or in such other manner as the Auditor‑General thinks fit) as soon as reasonably practicable after the annual report has been laid before a House of the Parliament:

the audited financial statements of public authorities;

the financial statements of the administrative unit established to assist the Auditor‑General.