Audit Act 2008

The Auditor-General, on or before 31 December in each year, is to report to Parliament in writing on the audit of State entities and audited subsidiaries of State entities in respect of the preceding financial year.

A report under subsection (1) is to include details of all State entities the audits of which have been dispensed with under section 18(2) and may describe the State entities by their name or by reference to the classes or categories of State entities in which they are included.

A report under subsection (1) is to describe the basis on which audit fees are calculated.

Without limiting subsection (1), in a report under that subsection the Auditor-General – is to draw attention to any case in which the functions of an accountable authority were not adequately and properly performed, and which the Auditor-General considers of sufficient importance to have attention drawn to it; and is to include particulars of any major change of approach made by the Auditor-General in relation to the extent or character of the audit function.

If the Auditor-General is unable to comply with subsection (1) by reason of the fact that either House of Parliament is not sitting, the Auditor-General is to immediately – forward copies of the report to the Clerk of the Legislative Council or the Clerk of the House of Assembly, as the case may require; and make copies of the report available to the public – and, on the next sitting-day of that House, is to cause copies of the report to be laid before that House.

The Auditor-General, in writing, is to notify the Treasurer and, in relation to a report referred to in subsection (1), any Minister responsible for the activity to which the report relates of the Auditor-General's intention to submit the report to Parliament, at least 5 days before the report is to be submitted.