Queensland Consolidated Acts Queensland Consolidated Acts(1) The auditor-general is to certify on and in respect of the annual financial statements and may certify in respect of other statements of account prepared on behalf of every Island council whether or not--
(a) he or she has received all the information and explanation required by him or her; and
(b) such statements are in the form required by the prescribed requirements and are in agreement with the accounts; and
(c) in his or her opinion--
(i) the requirements of this Act have been complied with in all material respects in respect of the establishment and keeping of accounts; and
(ii) the statements have been drawn up 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 then ended and of the financial position as at the close of that year.
(2) The auditor-general is to transmit the certified annual financial statements and other certified financial statements to the Island council concerned.