FINANCIAL MANAGEMENT ACT 1994 - SECT 49 Financial statements

FINANCIAL MANAGEMENT ACT 1994 - SECT 49

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.