Queensland Consolidated Acts Queensland Consolidated Acts(1) If the auditor-general conducts an audit of a matter under section 36A, the auditor-general must prepare a report to the Legislative Assembly setting out the reasons for conducting the audit and the results of the audit.
(2) If the auditor-general proposes to make an adverse comment about a non-public sector entity in the report, the auditor-general must not make the proposed adverse comment unless, before the report is prepared, the auditor-general gives the non-public sector entity an opportunity to make submissions about the proposed adverse comment.
Note—
See also section 65.
(3) If the non-public sector entity makes submissions and the auditor-general still proposes to make the adverse comment, the auditor-general must ensure the non-public sector entity's submissions, or a fair statement of them, are included in the report.