Document ID: chunk:federal_register_of_legislation:C2016C00418:clause:4_19:p1
Version: federal_register_of_legislation:C2016C00418
Segment Type: clause
Provision Reference: sch 4 cl 19 (pt 1/2)
Character Range: 77965–80520

19  Comments on proposed report
 (1) After preparing a proposed report on an audit of a Commonwealth entity under paragraph 17(1)(a), the Auditor‑General must:
 (a) give a copy of the proposed report to an official who is, or is a member of, the accountable authority of the entity; and
 (b) to the extent that the proposed report relates to the operations of a Commonwealth partner—give a person who is, or is a member of, the governing body of the Commonwealth partner:
 (i) a copy of the proposed report; or
 (ii) extracts of the parts of the proposed report that deal with the audit of the Commonwealth partner; or
 (iii) extracts of the proposed report that include the parts of the proposed report that deal with the audit of the Commonwealth partner.
 (2) After preparing a proposed report on an audit of a body under paragraph 17(1)(b) or (c), the Auditor‑General must:
 (a) give a copy of the proposed report to:
 (i) if the audit is of a Commonwealth company—to a director of the company; or
 (ii) if the audit is of a subsidiary of a corporate Commonwealth entity or Commonwealth company—to a person who is, or is a member of, the governing body of the subsidiary; and
 (b) to the extent that the proposed report relates to the operations of a Commonwealth partner—give a person who is, or is a member of, the governing body of the Commonwealth partner:
 (i) a copy of the proposed report; or
 (ii) extracts of the parts of the proposed report that deal with the audit of the Commonwealth partner; or
 (iii) extracts of the proposed report that include the parts of the proposed report that deal with the audit of the Commonwealth partner.
 (3) After preparing a proposed report under section 18A on an audit of the performance measures of a body and the body's reporting against those measures, the Auditor‑General must give a copy of the proposed report to:
 (a) if the audit is of a Commonwealth entity—to an official who is, or is a member of, the accountable authority of the entity; or
 (b) if the audit is of a Commonwealth company—to a director of the company; or
 (c) if the audit is of a subsidiary of a corporate Commonwealth entity or Commonwealth company—to a person who is, or is a member of, the governing body of the subsidiary.
 (4) After preparing a proposed report on an audit of a Commonwealth partner under section 18B, the Auditor‑General must give a copy of the proposed report to a person who is, or is a member of, the governing body of the Commonwealth partner.
 (5) Subsection (4) does not apply if:
 (a) the proposed