sec.42Release of annual financial statements

sec.42 Release of annual financial statements

A department’s accountable officer or a statutory body must not, before the annual report that includes the department’s or statutory body’s annual financial statements is tabled in the Legislative Assembly under section 63 (2) of the Act — give the annual financial statements, or a copy of them, to a person other than— the authorised auditor for the department or statutory body, the auditor-general or a person acting for the auditor-general; or the appropriate Minister for the department or statutory body, or a person acting for the appropriate Minister; or an officer or employee of the department or statutory body; or for statements for a statutory body—a member of the statutory body; or another person engaged by the department or statutory body to help in the preparation of the statements; or otherwise release the annual financial statements. However, the accountable officer or statutory body does not contravene subsection (1) by giving the annual financial statements, or a copy of them, to— a person under an authority given by the appropriate Minister for the department or statutory body; or the Treasurer under section 26 of the Act ; or another person if the accountable officer or statutory body is required or permitted under another law to give the statements or a copy to the person. In this section— annual financial statements includes final financial statements. annual report includes a final report. (sec.42-ssec.1) A department’s accountable officer or a statutory body must not, before the annual report that includes the department’s or statutory body’s annual financial statements is tabled in the Legislative Assembly under section 63 (2) of the Act — give the annual financial statements, or a copy of them, to a person other than— the authorised auditor for the department or statutory body, the auditor-general or a person acting for the auditor-general; or the appropriate Minister for the department or statutory body, or a person acting for the appropriate Minister; or an officer or employee of the department or statutory body; or for statements for a statutory body—a member of the statutory body; or another person engaged by the department or statutory body to help in the preparation of the statements; or otherwise release the annual financial statements. (sec.42-ssec.2) However, the accountable officer or statutory body does not contravene subsection (1) by giving the annual financial statements, or a copy of them, to— a person under an authority given by the appropriate Minister for the department or statutory body; or the Treasurer under section 26 of the Act ; or another person if the accountable officer or statutory body is required or permitted under another law to give the statements or a copy to the person. (sec.42-ssec.3) In this section— annual financial statements includes final financial statements. annual report includes a final report.