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The auditor-general must report on an exception basis if: O a. Records have not been made available for inspection. O b. Records have been

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The auditor-general must report on an exception basis if: O a. Records have not been made available for inspection. O b. Records have been retained for at least 10 years. O c. Proper accounting records have been kept. O d. All the necessary information and explanations were obtained.

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