Victorian Current Acts Victorian Current Acts(1) The Auditor-General must express a written audit opinion on each annual financial report to the Minister who prepared the annual financial report.
(2) The audit opinion must be expressed a reasonable time before the annual financial report to which it relates is required to be transmitted to the Parliament under section 27D of the Financial Management Act 1994 .
S. 13 substituted by No. 12/2019 s. 9.