Cemeteries Act 1986

forthwith draw the attention of the Minister and the Board to any irregularity disclosed by that audit that is in the opinion of the Auditor General, of sufficient importance to justify him so doing; and

report to the Minister and to the Board on —

whether or not in his opinion the financial statements are based on proper accounts and records; and

whether or not in his opinion the financial statements are properly drawn up in accordance with the relevant generally accepted accounting standards so as to present fairly the financial transactions of the Board for the period under review and the financial position at the end of that period; and

whether or not in his opinion the controls exercised by the Board are adequate to provide reasonable assurance that the receipt, expenditure and investment of moneys and the acquisition and disposal of assets have been lawful and proper; and

such other matters arising out of the financial statements as the Auditor General considers should be reported.