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s 22

Audits of accounts of related entities

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Part 4Auditing and Other Functions of Auditor-General
Division 1Functions as to the State, State entities, subsidiaries and related entities

22 Audits of accounts of related entities

If a State entity performs any of its functions –

in partnership or jointly with another person or body; or through the instrumentality of another person or body; or by means of a trust –

the accountable authority must give written notice of that fact to the Auditor-General, and the person, body or trust is referred to as a "related entity" of the State entity.

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