Document ID: chunk:federal_register_of_legislation:C2011A00120:clause:1_219kb
Version: federal_register_of_legislation:C2011A00120
Segment Type: clause
Provision Reference: sch 1 cl 219KB
Character Range: 9595–10381

219KB  Report relating to an audit
 (1) An expert who audits an operator of an approved child care service must prepare and give to the Secretary a report about the affairs of the operator.
 (2) The expert's report must deal with the following:
 (a) whether the operator's financial statements are based on proper accounts and records;
 (b) whether the statements are in agreement with the accounts and records and show fairly the financial transactions and the state of the operator;
 (c) any matter specified by the expert's terms of engagement;
 (d) such other matters arising out of the statements as the expert considers should be reported;
 (e) any recommendations relating to maintaining or improving the financial viability of the operator that the expert considers desirable.