Australian Capital Territory Consolidated Acts(1) A public authority must, for each financial year, prepare a report (a public authority annual report ) about the operations of the authority during the year.
(2) The report must comply with any applicable annual report direction.
(3) In this section:
financial year includes—
(a) for a public authority for which a direction under section 9 (3) (d) (Annual report direction) is in effect—the period stated in the direction; and
(b) for a public authority that begins operation during a financial year and for which no direction under section 9 (3) (d) is in effect—the part of the financial year during which the public authority operates.
Note 1 This definition extends the meaning of financial year as defined in the Legislation Act, dict, pt 1.
Note 2 The auditor-general is a public authority (see dict, def public authority ). However, the auditor-general is not required to comply with this Act in certain circumstances (see the Auditor-General Act 1996 , s 9A (Reports for Annual Reports (Government Agencies) Act 2004)).