49
In forceFinancial statements
Part 7Accountability and reporting
49 Financial statements
The financial statements referred to in section 45—
(a)
must contain such information as is required by the Minister; and
(b)
must be prepared in a manner and form approved by the Minister; and
(c)
must present fairly the financial transactions of the department or public body during the financial year to which they relate; and
(d)
must present fairly the financial position of the department or public body as at the end of that year; and
(e)
must be certified by the accountable officer for the department or public body in the manner approved by the Minister.
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