54Provision of information to the Minister or the Finance Minister

#### 54 Provision of information to the Minister or the Finance Minister (1) This section applies to a requirement under paragraph 19(1)(b) of the Public Governance, Performance and Accountability Act 2013 for the Auditor‑General to give the Minister or the Finance Minister reports, documents or information. > Note: Section 19 of the Public Governance, Performance and Accountability Act 2013 deals with the duty of the accountable authority of a Commonwealth entity to keep the responsible Minister and Finance Minister informed in relation to the activities of the entity and any of its subsidiaries. (2) To be effective, the requirement must be in writing. (3) The Minister or the Finance Minister must, as soon as practicable, report to the Joint Committee of Public Accounts and Audit the fact that the requirement has been made and the reasons for making it. (4) The requirement must be disclosed in the annual report prepared by the Auditor‑General under section 28 of this Act for the financial year.