New South Wales Consolidated Acts

RURAL LANDS PROTECTION ACT 1998 - SECT 55A

55A Accounting records

(1) An authority must keep such accounting records as are necessary to correctly record and explain its financial transactions and its financial position.

(2) In particular, an authority must keep its accounting records in a manner and form that facilitate:

(a) the preparation of financial reports that present fairly its financial position and the results of its operations, and

(b) the convenient and proper auditing of those reports.