FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997 No. 154 of 1997 - SECT 49 Annual financial statements
FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997 No. 154 of 1997 - SECT 49
Annual financial statements (1) A Chief Executive must give to the Auditor-General the annual financial statements required by the Finance Minister's Orders.(2) The financial statements must be prepared in accordance with the Finance Minister's Orders and must give a true and fair view of the matters that those Orders require to be included in the statements.
(3) If financial statements prepared in accordance with the Finance Minister's Orders would not otherwise give a true and fair view of the matters required by those Orders, the Chief Executive must add such information and explanations as will give a true and fair view of those matters.
(4) In the financial statements, the Chief Executive must state whether, in his or her opinion, the financial statements give a true and fair view of the matters required by Finance Minister's Orders.