New South Wales Consolidated Acts

LOCAL GOVERNMENT ACT 1993 - SECT 421BE

421BE Report of performance audit

(1) The Auditor-General must report the result of the performance audit and other matters that, in the Auditor-General's judgement, call for special notice to the following (the
"report recipients" )--

(a) the Departmental Chief Executive, and

(b) the council to whom the performance audit relates, and

(c) the Minister, and

(d) if the audit includes an audit of the relevant activities of a related relevant entity for the council--the governing body of the related relevant entity.

(2) The Auditor-General must not make a report of a performance audit under this section unless, at least 28 days before making the report, the Auditor-General has given the report recipients a summary of any findings and proposed recommendations in relation to the audit.

(3) The Auditor-General may make a report of a performance audit under this section before the expiration of the 28-day period if--

(a) the report recipients referred to in subsection (1)(a), (b) and (d) have provided to the Auditor-General any submissions or comments the report recipients wish to make, or

(b) the report recipients referred to in subsection (1)(a), (b) and (d) have given the Auditor-General notice that no submissions or comments are to be made by the report recipients.

(4) The Auditor-General must include in the report of a performance audit under this section--

(a) any submissions or comments made by the report recipients referred to in subsection (1)(a), (b) or (d), or

(b) a summary, in a form agreed by the report recipients referred to in subsection (1)(a), (b) or (d), of any submissions or comments made by the report recipients.

(5) The Auditor-General, in a report of a performance audit under this section--

(a) may include other information the Auditor-General thinks desirable in relation to the activities the subject of the audit, and

(b) must set out the reasons for opinions expressed in the report, and

(c) may include recommendations arising out of the audit the Auditor-General thinks fit to make.

(6) The Auditor-General may include the report in another report of the Auditor-General.