sec.54Statements under the Act , s 77

sec.54 Statements under the Act , s 77

For section 77 (3) of the Act , a statement given under section 77 (2) (b) of the Act must state the following— whether the financial records of the department have been properly maintained throughout the financial year in accordance with the financial information management system for the department; whether the risk management system of the department has been operating efficiently, effectively and economically throughout the financial year; whether, since the last day of the financial year to which the statement relates, there has been a change that may have a material effect on the operation of the internal control structure or a resource management system of the department; details of a change mentioned in paragraph (c) ; whether an external service provider has given an assurance about the provider’s controls. The chief finance officer must give the statement to the accountable officer before or at the same time as the chief finance officer certifies the annual financial statements of the department. (sec.54-ssec.1) For section 77 (3) of the Act , a statement given under section 77 (2) (b) of the Act must state the following— whether the financial records of the department have been properly maintained throughout the financial year in accordance with the financial information management system for the department; whether the risk management system of the department has been operating efficiently, effectively and economically throughout the financial year; whether, since the last day of the financial year to which the statement relates, there has been a change that may have a material effect on the operation of the internal control structure or a resource management system of the department; details of a change mentioned in paragraph (c) ; whether an external service provider has given an assurance about the provider’s controls. (sec.54-ssec.2) The chief finance officer must give the statement to the accountable officer before or at the same time as the chief finance officer certifies the annual financial statements of the department.

• (a) whether the financial records of the department have been properly maintained throughout the financial year in accordance with the financial information management system for the department;
• (b) whether the risk management system of the department has been operating efficiently, effectively and economically throughout the financial year;
• (c) whether, since the last day of the financial year to which the statement relates, there has been a change that may have a material effect on the operation of the internal control structure or a resource management system of the department;
• (d) details of a change mentioned in paragraph (c) ;
• (e) whether an external service provider has given an assurance about the provider’s controls.