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ANNUAL REPORTS LEGISLATION (AMENDMENT)
BILL 1991 (No. 2)
NEW SOUTH WALES
EXPLANATORY NOTE
(This Explanatory Note relates to this Bill as introduced into Parliament)
This Bill is cognate with the Public Finance and Audit (Auditor-General)
Amendment Bill 1991
2).
The object of this Bill is to amend the Annual Reports (Departments) Act 1985 and
the Annual Reports (Statutory Bodies) Act 1984:
to require a Department Head or a statutory body to include in the annual
(a) report a response to any significant issue which the Auditor-General raises in
the report of the audit of the Department or statutory body under the Public
Finance and Audit Act 1983; and
(b) as a consequence of the amendment to Schedule 2 to the Public Finance and
Audit Act 1983 (by a proclamation published on 3 February 1989) specifying
the Auditor-General's Office as a statutory body to which Division 3 (General
audit of statutory bodies) of Part 3 of the Public Finance and Audit Act 1983
applies; and
(c) to change references to certificates of an auditor of financial statements to
opinions of the auditor as a consequence of proposed amendments to the Public
Finance and Audit Act 1983 contained in the Public Finance and Audit
(Auditor-General) Amendment Bill 1991.
Clause 1 specifies the short title of the proposed Act.
Clause 2 provides for the commencement of the proposed Act.
Clause 3 gives effect to Schedule 1.
Clause 4 gives effect to Schedule 2.
Clause 5 states that the explanatory matter contained in the Bill does not form part
of the Bill.
Schedule 2 makes the amendments to the Annual Reports (Statutory Bodies) Act
1984 described above.
Each amendment is explained in detail in the explanatory note relating to the
amendment concerned.