Responsibility for annual financial statements of directorates
28 Responsibility for annual financial statements of directorates
An annual financial statement of a directorate must have a statement of responsibility attached to it.
The statement of responsibility must—
state that, in the responsible director‑general’s opinion, the annual financial statements fairly reflect—
the financial operations of the directorate during the financial year; and
the financial position of the directorate at the end of the year; and
be signed by the responsible director-general.
The statement of responsibility may be signed at any time before the auditor-general gives the responsible director‑general an audit opinion for the financial statement in accordance with section 29.
This Act’s bill:Explanatory statement
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