Audit Act 2008

The Auditor-General may prepare and sign a report on an examination or investigation carried out under section 23 and, subject to section 30A, may submit the report to – both Houses of Parliament; or the Public Accounts Committee; or the Joint Committee.

Before signing a report proposed to be submitted under subsection (1), the Auditor-General must, subject to section 30A – give a summary of findings to the Treasurer, Employer, accountable authority or related entity of a State entity, as the case may require, and any other person who, in the Auditor-General's opinion, has a special interest in the report; and by written notice, invite the Treasurer, Employer, accountable authority or related entity of a State entity or that other person, as the case may require, to make submissions or comments on the content of the summary of findings before a specified day, being a day not less than 3 working days after the summary of findings is given to the Treasurer, Employer, accountable authority, related entity of a State entity or person.

The Auditor-General must include in a report prepared under subsection (1) any submissions or comments made under subsection (2) before the specified day, or a fair summary of them.

If either House of Parliament is not sitting when the Auditor-General signs a report under subsection (1), the Auditor-General may, subject to section 30A, give a copy of the report to the Clerk of the House of Assembly and the Clerk of the Legislative Council.

A report given to the Clerk of the House of Assembly and the Clerk of the Legislative Council under subsection (4) is taken to have been laid before the House of Assembly and the Legislative Council and to have been ordered to be published by the House of Assembly and the Legislative Council when it is given to the Clerk of the House of Assembly and the Clerk of the Legislative Council.

The provisions of any enactment or rule of law relating to the publication of the proceedings of the House of Assembly and the Legislative Council apply to and in relation to the publication of the report of the Auditor-General given to the Clerk of the House of Assembly and the Clerk of the Legislative Council under this section as if the report had been published under the authority of the House of Assembly or the Legislative Council.

The Clerk of each House of Parliament must cause the report to be laid before that House on the next sitting-day of the House after it is received by the Clerk.