64BAccounts, financial statements and annual report

#### 64B Accounts, financial statements and annual report (1) As soon as practicable after 30 June in each year, the Secretary of the Department must prepare and give to the Minister a report relating to the operation of the Account for the year. (2) The report must include: (a) the financial statements required by section 42 of the Public Governance, Performance and Accountability Act 2013 (as that section applies because of subsection (4) of this section); and (b) an audit report on those statements under section 43 of that Act (as that section applies because of subsection (4) of this section). (3) The Minister must cause a copy of the report to be tabled in each House of the Parliament as soon as practicable. (4) Sections 42 and 43 (other than subsection 43(4)) of the Public Governance, Performance and Accountability Act 2013 (which deal with annual financial statements for Commonwealth entities and audits of those statements), and rules made for the purposes of those sections, apply in relation to the Account as if: (a) the Account were a Commonwealth entity; and (b) the Secretary of the Department were the accountable authority of that Commonwealth entity.