Preparation of annual reports generally—Act, s 63
46 Preparation of annual reports generally—Act, s 63
This section states, for section 63(1) of the Act, the way a department’s accountable officer or a statutory body must prepare an annual report of the department or statutory body, other than a final report.
A department’s accountable officer or a statutory body must, for each financial year, prepare an annual report in accordance with the annual report requirements document.
The annual report must contain a copy of the following for the department or statutory body—
the annual financial statements, audited by the authorised auditor for the department or statutory body;
the certification of the annual financial statements;
the authorised auditor’s report about the annual financial statements;
information on the performance of the department or statutory body required under the annual report requirements document.
An accountable officer or statutory body may prepare an annual report, including the annual financial statements contained in the report, in electronic form if—
copies of the report are also available in paper form; and
the electronic form of the report clearly states that copies of the report are also available in paper form and how the copies may be obtained.
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