New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 45E

45E Nature of financial reports

(1) A Department’s financial report:

(a) is to be prepared in accordance with Australian Accounting Standards, and

(b) is to comply with any written directions of the Treasurer as to form and content, and

(c) is to exhibit a true and fair view of the financial position and financial performance of the Department.

(2) Before giving a direction referred to in subsection (1) (b), the Treasurer is to consult the Auditor-General.

(3) Such a direction may be given subject to conditions.