156 Audit report

(1)

A Crown entity must forward to the Auditor-General,—

(a)

within 3 months after the end of each financial year,—

(i)

the Crown entity’s annual financial statements and statement of performance (if applicable); and

(ii)

any end-of-year performance information that the Crown entity is required to provide under section 19A of the Public Finance Act 1989; and

(iii)

any other information that the Auditor-General has agreed, or is required, to audit; and

(b)

the Crown entity’s annual report in a timely manner to enable the Auditor-General to review that report before providing the audit report required under subsection (2)(b).

(2)

The Auditor-General must—

(a)

audit the statements and information referred to in subsection (1)(a); and

(b)

provide an audit report to the Crown entity within 4 months after the end of each financial year.

Section 156: replaced, on 1 July 2014, by section 66 of the Crown Entities Amendment Act 2013 (2013 No 51).