45Report of operations and financial statements to be prepared

45 Report of operations and financial statements to be prepared (1) As soon as practicable after the end of each financial year— (a) the relevant Minister of a department must cause to be prepared, in accordance with this Part, a report of the operations of the department during the financial year; (b) a public body must cause to be prepared, in accordance with this Part, a report of its operations during the financial year; (c) the accountable officer of each department and public body must cause to be prepared, in accordance with this Part, financial statements of the department or public body for the financial year. (2) The accountable officer of each department and public body must submit the financial statements of the department or public body to the Auditor-General within 8 weeks after the end of the financial year. S. 45(3) amended by Nos 93/1997 s. 28(Sch. item 13), 53/1999 s. 24(3)(c). (3) Subsection (2) does not apply to a public body that is not required under the **Audit Act 1994** or any other Act to have its financial statements or accounts audited by the Auditor-General. S. 45(3A) inserted by No. 53/1999 s. 24(4). (3A) A public body or the relevant Minister of a department must submit the report of operations of the public body or department (as the case may be) to the Auditor-General as soon as practicable after it has been prepared. S. 45(4) amended by Nos 46/1998 s. 7(Sch. 1), 108/2004 s. 117(1) (Sch. 3 item 77.2). (4) The financial statements of an Administrative Office within the meaning of the **Public Administration Act 2004** (other than the Environment Protection Authority) must be incorporated in and consolidated with the financial statements for that financial year of the department. S. 45(5) inserted by No. 53/1999 s. 24(5). (5) This section does not apply to the Victorian Auditor-General's Office[[2]](#endnote-3). S. 46 amended by No. 75/1994 s. 7(3), substituted by No. 43/1995 s. 4.