189Annual report and financial statements

#### 189 Annual report and financial statements (1) The annual report prepared by the Indigenous Business Australia Board and given to the Minister under section 46 of the Public Governance, Performance and Accountability Act 2013 for a period must include details of: (a) any direction given by the Minister under section 151 of this Act during that period; and (b) any consultants engaged under section 178 of this Act during that period. (2) Subject to any direction by the Finance Minister, the financial statements included in the annual report as required by subsection 43(4) of the Public Governance, Performance and Accountability Act 2013 must deal with the New Housing Fund separately from the other finances of Indigenous Business Australia. (3) A direction referred to in subsection (2) is not a legislative instrument.