Victorian Consolidated Legislation

Financial Management Act 1994 - SECT 49

Financial statements

49. Financial statements

The financial statements referred to in section 45-

   (a)  must contain such information as is required by the Minister; and

   (b)  must be prepared in a manner and form approved by the Minister; and

   (c)  must present fairly the financial transactions of the department or
        public body during the financial year to which they relate; and

   (d)  must present fairly the financial position of the department or public
        body as at the end of that year; and

   (e)  must be certified by the accountable officer for the department or
        public body in the manner approved by the Minister.