(2) In the course of conducting an audit under S. 15(2) subsection (1), the Auditor-General may consider substituted by No. 30/2016 the effectiveness, economy and efficiency of s. 97. services provided or functions performed by an associated entity for, or on behalf of, an authority, or on behalf of the State, for which an authority is responsible. (3) An audit having regard to information called for S. 15(3) substituted by from an associated entity of an authority under No. 30/2016 this Act is limited to any matter relating to the use s. 97. of public funds that are, or were, held or received by the authority and given to any associated entity, in accordance with the specification of the performance audit. (4) Subject to subsection (5), before conducting a S. 15(4) inserted by performance audit, the Auditor-General must No. 30/2016 prepare a specification for the audit that sets out s. 97. the particular objectives of the audit and any particular issues to be addressed in consultation with— (a) the authority; and (b) at the discretion of the Auditor-General, any associated entity. (5) The Auditor-General must consult the S. 15(5) inserted by Parliamentary Committee before conducting a No. 30/2016 performance audit if— s. 97. (a) it is— (i) a collaborative audit; or (ii) an audit that was not included in the annual plan; or (iii) an audit that was included in the annual plan but there has been a material change to the objectives or issues to be addressed; or
S. 15(2) substituted by No. 30/2016 s. 97. (2) In the course of conducting an audit under subsection (1), the Auditor-General may consider the effectiveness, economy and efficiency of services provided or functions performed by an associated entity for, or on behalf of, an authority, or on behalf of the State, for which an authority is responsible. S. 15(3) substituted by No. 30/2016 s. 97. (3) An audit having regard to information called for from an associated entity of an authority under this Act is limited to any matter relating to the use of public funds that are, or were, held or received by the authority and given to any associated entity, in accordance with the specification of the performance audit. S. 15(4) inserted by No. 30/2016 s. 97. (4) Subject to subsection (5), before conducting a performance audit, the Auditor-General must prepare a specification for the audit that sets out the particular objectives of the audit and any particular issues to be addressed in consultation with— (a) the authority; and (b) at the discretion of the Auditor-General, any associated entity. S. 15(5) inserted by No. 30/2016 s. 97. (5) The Auditor-General must consult the Parliamentary Committee before conducting a performance audit if— (a) it is— (i) a collaborative audit; or (ii) an audit that was not included in the annual plan; or (iii) an audit that was included in the annual plan but there has been a material change to the objectives or issues to be addressed; or
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