(b) must set out the reasons for opinions expressed in the report; and (c) may include any recommendations arising out of the audit that he or she thinks fit to make. Note to Note s. 16(2) Section 20 applies to reports under this section. inserted by No. 82/2012 s. 189(1). (2A) The Auditor-General must not include in a report S. 16(2A) inserted by under this Act or any other Act any information No. 30/2016 that could lead to the disclosure of— s. 98(1). (a) a trade secret; or (b) matters of a business, commercial or financial nature the disclosure of which could unreasonably expose any person, authority or associated entity to any material disadvantage— unless the Auditor-General is satisfied that the public interest requires the inclusion of the information in the report. (3) After preparing a proposed report, the must— (a) give a copy of it, or part of it, to— (i) any authority or associated entity to S. 16(3)(a)(i) amended by which the proposed report or part No. 30/2016 relates or that, in the Auditor-General's s. 98(2)(a). opinion, has a special interest in the proposed report or part; and (ii) in the case of a proposed report or part of a proposed report on a performance audit referred to in section department head of the department for which the Minister administering that section is responsible; and
(b) must set out the reasons for opinions expressed in the report; and (c) may include any recommendations arising out of the audit that he or she thinks fit to make. Note to s. 16(2) inserted by No. 82/2012 s. 189(1). Note Section 20 applies to reports under this section. S. 16(2A) inserted by No. 30/2016 s. 98(1). (2A) The Auditor-General must not include in a report under this Act or any other Act any information that could lead to the disclosure of— (a) a trade secret; or (b) matters of a business, commercial or financial nature the disclosure of which could unreasonably expose any person, authority or associated entity to any material disadvantage— unless the Auditor-General is satisfied that the public interest requires the inclusion of the information in the report. (3) After preparing a proposed report, the must— (a) give a copy of it, or part of it, to— S. 16(3)(a)(i) amended by No. 30/2016 s. 98(2)(a). (i) any authority or associated entity to which the proposed report or part relates or that, in the Auditor-General's opinion, has a special interest in the proposed report or part; and (ii) in the case of a proposed report or part of a proposed report on a performance audit referred to in section department head of the department for which the Minister administering that section is responsible; and
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