Queensland Consolidated Acts Queensland Consolidated ActsThe chairperson and the clerk of the Island council concerned must certify--
(a) that the annual financial statements with other information and notes to and forming part thereof are in agreement with the accounts and records of the council;
(b) whether in their opinion--
(i) the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects; and
(ii) the statements have been drawn so as to present a true and fair view, on a basis consistent with that applied in the year last preceding, of the transactions of the council for the year and the financial position as at the close of that year.