18
In forceAccounts and audit
Part 2Carrick Hill Trust
Division 8Financial matters and annual reports
18 Accounts and audit
(1)
The Trust must cause proper accounting records to be kept in relation to the financial affairs of the Trust, and must have annual statements of account prepared in respect of each financial year.
(2)
The accounting records and the statements of account must comply with—
(a)
any instructions of the Treasurer under section 41 of the Public Finance and Audit Act 1987; and
(b)
any further requirements imposed by the Auditor‑General.
(3)
The Auditor‑General may at any time audit the accounts of the Trust and must audit the annual statements of account.
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