Document ID: chunk:federal_register_of_legislation:C2025C00130:section:203d
Version: federal_register_of_legislation:C2025C00130
Segment Type: section
Provision Reference: s 203D
Character Range: 642603–643456

203D  Report relating to an audit
 (1) An expert who audits a provider under section 203C must prepare and give to the Secretary a report about the affairs of the provider.
 (2) The expert's report must deal with the following:
 (a) whether the provider's financial statements are based on proper accounts and records;
 (b) whether the financial statements are in agreement with the accounts and records and show fairly the financial transactions and the state of the provider;
 (c) any matter specified by the expert's terms of engagement;
 (d) such other matters arising out of the financial statements as the expert considers should be reported;
 (e) any recommendations relating to maintaining or improving the financial viability of the provider that the expert considers desirable.

Division 5—Requirements in relation to information and reports