(1) A public body must pay to the Consolidated Fund an amount determined by the Auditor-General to defray the reasonable costs and expenses incurred by or on behalf of the Auditor-General in conducting an audit of the financial statements of the public body and expressing an audit opinion on them under section 11.
(2) The Minister who prepared the annual financial report must pay to the Consolidated Fund an amount determined by the Auditor-General to defray the reasonable costs and expenses incurred by the Auditor-General in conducting an audit of the annual financial report and expressing an audit opinion on it under section 12.
(3) The Minister who prepared the estimated financial statements must pay to the Consolidated Fund an amount determined by the Auditor-General to defray the reasonable costs and expenses incurred by the Auditor-General in reviewing the estimated financial statements and making a report on them under section 19.
(4) If a public body or the Minister referred to
in subsection (1), (2) or (3) disputes the reasonableness of an amount to
be paid by the public body or Minister under this section, the dispute is to
be referred to arbitration under the Commercial Arbitration Act 2011 .
Pt 3A (Heading and s. 16B) inserted by No. 9/2000 s. 6, amended by Nos 36/2003 s. 19, 82/2012 s. 189(3), repealed by No. 12/2019 s. 9.
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Pt 3B (Heading and ss 16C–16G) inserted by No. 36/2003 s. 20, amended by Nos 82/2012 ss 190, 191, 30/2016 s. 99, repealed by No. 12/2019 s. 9.
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Pt 4 (Heading and ss 17– 19) amended by Nos 93/1997 s. 19, 36/2003
s. 21, 82/2012 ss 192, 193, substituted as Pt 4
(Heading and ss 14– 18) by No. 12/2019 s. 9.
Part 4—Performance audits
New s. 14 inserted by No. 12/2019 s. 9.