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s 30

Accounts, audits and reports in respect of common funds

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Part 5Investment of estate funds and common funds

30 Accounts, audits and reports in respect of common funds

(1)

The Public Trustee must cause proper accounts to be kept in relation to each common fund.

(2)

The Auditor-General may at any time and must in respect of each financial year audit the accounts kept by the Public Trustee under this section.

(3)

The Public Trustee must include in the Public Trustee's annual report to the Minister for each financial year—

(a)

the audited statement of accounts in respect of each common fund for that financial year; and

(b)

the Auditor-General's report on those accounts; and

(c)

the following investor information in respect of each common fund:

(i)

the nature and amount or rate of any fee that the Public Trustee charges in respect of investment in the fund; and

(ii)

the class of investments in which the fund may be invested;

and

(iii)

the extent (if any) to which a capital sum invested may be reduced to defray losses from investment of the fund; and

(iv)

the rights of an investor in the fund to withdraw all or part of the person's investment in the fund and the period of notice (if any) that the investor is required to give the Public Trustee in respect of such withdrawal;

and

(v)

the terms governing distribution of income and profit or loss of a capital nature attributable to each investment in the fund.

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