Document ID: chunk:federal_register_of_legislation:C2017C00269:section:40
Version: federal_register_of_legislation:C2017C00269
Segment Type: section
Provision Reference: s 40
Character Range: 51683–52662

40  Audit of annual performance statements for Commonwealth entities
 (1) The responsible Minister for a Commonwealth entity or the Finance Minister (the requesting Minister) may request the Auditor‑General to examine and report on the entity's annual performance statements.
Note: The Auditor‑General may at any time conduct a performance audit of a Commonwealth entity: see Division 2 of Part 4 of the Auditor‑General Act 1997.
 (2) If, under a request under subsection (1), the Auditor‑General examines and reports on the entity's annual performance statements, the Auditor‑General must give a copy of the report to the requesting Minister.
 (3) The requesting Minister must cause a copy of the Auditor‑General's report to be tabled in each House of the Parliament as soon as practicable after receipt. The copy that is tabled must be accompanied by a copy of the entity's annual performance statements.

Division 4—Financial reporting and auditing for Commonwealth entities