FINANCIAL MANAGEMENT ACT 1996 - SECT 66 Annual financial statements of territory authorities to be included in annual reports

FINANCIAL MANAGEMENT ACT 1996 - SECT 66

A report prepared under the Annual Reports (Government Agencies) Act 2004

for a territory authority for a financial year must include, or have attached to it—

        (a)     the authority's annual financial statements for the year; and

        (b)     the audit opinion under section 65 (2) about the financial statements.