(1) The annual report of a Department shall comprise:
(a) except as provided
by subsection (2), the Department's financial report prepared in accordance
with Division 4A of Part 3 of the Public Finance and Audit Act 1983 and the
regulations under that Act,
(a1) the financial report so prepared of each
entity referred to in section 45A (1A) of the Public Finance and Audit Act
1983 that is controlled by the Department,
(b) the opinion of the auditor
given in accordance with that Division as to any financial report referred to
in paragraph (a) or (a1),
(b1) a response from the Department Head to any
issue which the Auditor-General or an authorised person raises in a report
under section 45I (2) of the Public Finance and Audit Act 1983 as being a
significant issue,
(c) a report of the operations of the Department prepared
in accordance with this Act and the regulations, and
(d) such other matters
as may be prescribed.
(2) The Treasurer may, after consultation with the
appropriate Minister:
(a) direct a Department Head to prepare a financial
report in relation to:
(i) a branch or section of the Department specified in
the direction, or
(ii) a fund or account of the Department or a branch or
section of the Department specified in the direction,
in accordance with
Division 3 of Part 3 of the Public Finance and Audit Act 1983 , and
(b) give
other directions as to the content and form of the financial report for the
purpose of enabling it to be consolidated with or otherwise related to the
Department's financial report.
(3) A Department Head shall comply with a
direction given to the Department Head under subsection (2).
