Audits of accounts of related entities
17 Audits of accounts of related entities
If an agency performs any of its functions in one or more of the following ways —
in partnership or jointly with another person or body;
through the instrumentality of another person or body;
by means of a trust,
the accountable authority of the agency 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 agency.
The Auditor General may audit the accounts and financial statements of a related entity of an agency to the extent that they relate to functions that are being performed by the related entity —
on behalf of the agency; or
in partnership or jointly with the agency; or
as the delegate or agent of the agency.
Subsection (2) does not limit the operation of section 16(3).
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