sec.62Annual financial statements

### sec.62 Annual financial statements Accountable officers and statutory bodies must, in the way and within the time stated in a financial and performance management standard— prepare annual financial statements for the department or statutory body in accordance with the prescribed requirements; and certify on the statements whether the statements comply in all material respects with the prescribed requirements in relation to the establishment and keeping of accounts; and have the statements audited as required under the Auditor-General Act 2009 ; and include the statements in the annual report of the department or statutory body. In this section— annual financial statements includes final financial statements. department includes an abolished department. final financial statements , for an abolished department or an abolished statutory body, means the financial statements for the final period for the department or statutory body. final period , for an abolished department or an abolished statutory body, means the period stated for the department or statutory body in a financial and performance management standard. statutory body includes an abolished statutory body. s 62 amd 2011 No. 24 s 34 (sec.62-ssec.1) Accountable officers and statutory bodies must, in the way and within the time stated in a financial and performance management standard— prepare annual financial statements for the department or statutory body in accordance with the prescribed requirements; and certify on the statements whether the statements comply in all material respects with the prescribed requirements in relation to the establishment and keeping of accounts; and have the statements audited as required under the Auditor-General Act 2009 ; and include the statements in the annual report of the department or statutory body. (sec.62-ssec.2) In this section— annual financial statements includes final financial statements. department includes an abolished department. final financial statements , for an abolished department or an abolished statutory body, means the financial statements for the final period for the department or statutory body. final period , for an abolished department or an abolished statutory body, means the period stated for the department or statutory body in a financial and performance management standard. statutory body includes an abolished statutory body. - (a) prepare annual financial statements for the department or statutory body in accordance with the prescribed requirements; and - (b) certify on the statements whether the statements comply in all material respects with the prescribed requirements in relation to the establishment and keeping of accounts; and - (c) have the statements audited as required under the Auditor-General Act 2009 ; and - (d) include the statements in the annual report of the department or statutory body.