19
In forceAccounts and audit
Part 2ALibraries Board of South Australia
Division 5Financial matters and annual reports
19 Accounts and audit
(1)
The Board must cause proper accounting records to be kept in relation to the financial affairs of the Board, 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 Board and must audit the annual statements of account.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.