Financial and Performance Management Standard 2019
sec.69Preparation of annual financial statements and annual reports
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sec.69 Preparation of annual financial statements and annual reports
This section applies if— before the commencement, a department’s accountable officer or a statutory body had started the process for preparing annual financial statements or an annual report; and immediately before the commencement, the process had not finished. This standard applies in relation to the preparation of the annual financial statements or annual report. (sec.69-ssec.1) This section applies if— before the commencement, a department’s accountable officer or a statutory body had started the process for preparing annual financial statements or an annual report; and immediately before the commencement, the process had not finished. (sec.69-ssec.2) This standard applies in relation to the preparation of the annual financial statements or annual report.
- (a) before the commencement, a department’s accountable officer or a statutory body had started the process for preparing annual financial statements or an annual report; and
- (b) immediately before the commencement, the process had not finished.