In force2020 Revised Edition

Contents

Public Sector (Governance) Act 2018 · 2020 Revised Edition · Part 5 · Financial Administration

39. Auditor’s report

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(1)

The report of the auditor of a public body about the financial statements submitted under section 38(1) must state —

(a)

whether the financial statements show fairly the financial transactions and the state of affairs of the public body;

(b)

whether proper accounting and other records have been kept, including records of all assets of the public body whether purchased, donated or otherwise;

(c)

whether the receipts, expenditure, investment of moneys, and the acquisition and disposal of assets, by the public body during the financial year have been in accordance with this Act, the constitutional Act of the public body and the requirements of any other written law applicable to moneys of or managed by the public body; and

(d)

any other matters arising from the audit that the auditor considers should be reported.

(2)

The auditor of a public body must, as soon as practicable after the accounts have been submitted to the auditor for audit, send a report of the audit to the public body.

(3)

The auditor of a public body may at any other time report to the responsible Minister for the public body through the public body upon any matter arising out of the performance of an audit under this Act.

(4)

This section does not apply to or in relation to a Group 1B public body.