167.- (1) At least once in every year, the Auditor-General must inspect and audit, and report to the Parliament on:
(a) the public accounts of the State
(b) the control of public money and public property of the State; and
(c) all transactions with or concerning the public money or public property of the State.
(2) In the report, the Auditor-General must state whether, in his or her opinion:
(a) transactions with or concerning the public money or public property of the State have been authorised by or pursuant to this Constitution or an Act of the Parliament; and
(b) expenditure has been applied to the purpose for which it was authorised.
(3) The Parliament may make further provision in relation to the office of the Auditor-General and may confer further functions and powers on the Auditor-General.
(4) In the performance of his or her duties, the Auditor-General or a person authorised by him or her has access to all records books, vouchers, stores or other government property in the possession or control of any person or authority.
(5) A law made by the Parliament may provide that the accounts of a specified body corporate are not subject to audit by the Auditor-General but are to be audited as prescribed in that law.
(6) If the law so provides, it must also empower the Auditor-General to review those audits and report the results of a review.
(7) The Auditor-General must submit a report made by him or her to the Speaker of the House of Representatives and must submit a copy to the Minister.
(8) Within 30 days of receipt, or if the Parliament is not then sitting, on the first sitting day after the end of that period, the Speaker must cause the leader of each House of the Parliament to lay the report before the House.
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