12 (1) The Auditor General shall report annually to the Speaker of the Assembly after each fiscal year is closed and the Public Accounts are laid before the Assembly, but not later than the 31st day of December in each year unless the Public Accounts are not laid before the Assembly by that day, and may make a special report to the Speaker at any time on any matter that in the opinion of the Auditor General should not be deferred until the annual report, and the Speaker shall lay each such report before the Assembly forthwith if it is in session or, if not, not later than the tenth day of the next session.  R.S.O. 1990, c. A.35, s. 12 (1); 2004, c. 17, s. 14 (1). Contents of report (2) In the annual report in respect of each fiscal year, the Auditor General shall report on, (a) the work of the Office of the Auditor General and on whether, in carrying on the work of the Office, the Auditor General received all the information and explanations required; (b) the examination of accounts of receipts and disbursements of public money; (c) the examination of the consolidated financial statements of Ontario as reported in the Public Accounts; (d) all special warrants issued to authorize payments, stating the date of each special warrant, the amount authorized and the amount expended; (e) all orders of the Treasury Board made to authorize payments in excess of appropriations, stating the date of each order, the amount authorized and the amount expended; (f) such matters as, in the opinion of the Auditor General, should be brought to the attention of the Assembly including, without limiting the generality of the foregoing, any matter relating to the audit or examination of the Crown, agencies of the Crown, Crown controlled corporations or grant recipients or any cases where the Auditor General has observed that, (i) accounts were not properly kept or public money was not fully accounted for, (ii) essential records were not maintained or the rules and procedures applied were not sufficient to safeguard and control public property or to effectively check the assessment, collection and proper allocation of revenue or to ensure that expenditures were made only as authorized, (iii) money was expended other than for the purposes for which it was appropriated, (iv) money was expended without due regard to economy and efficiency, or (v) where procedures could be used to measure and report on the effectiveness of programs, the procedures were not established or, in the opinion of the Auditor General, the established procedures were not satisfactory; (g) expenditures for advertisements, printed matter and messages that are reviewable under the Government Advertising Act, 2004.  R.S.O. 1990, c. A.35, s. 12 (2); 2004, c. 17, s. 14 (2-7); 2004, c. 20, s. 13 (3); 2006, c. 33, Sched. B, s. 2. Opinion on statements (3) In the annual report in respect of each fiscal year, the Auditor General shall express his or her opinion as to whether the consolidated financial statements of Ontario, as reported in the Public Accounts, present fairly information in accordance with appropriate generally accepted accounting principles and the Auditor General shall set out any reservations he or she may have.  2004, c. 17, s. 14 (8). Report re government advertising (4) In the annual report, the Auditor General may report on expenditures for government advertising generally.  2004, c. 20, s. 13 (4). Section Amendments with date in force (d/m/y) 2004, c. 17, s. 14 - 30/11/2004; 2004, c. 20, s. 13 (3), 4 - 21/11/2005 2006, c. 33, Sched. B, s. 2 - 20/12/2006