49Financial statements

49 Financial statements The financial statements referred to in section 45— (a) must contain such information as is required by the Minister; and (b) must be prepared in a manner and form approved by the Minister; and (c) must present fairly the financial transactions of the department or public body during the financial year to which they relate; and (d) must present fairly the financial position of the department or public body as at the end of that year; and (e) must be certified by the accountable officer for the department or public body in the manner approved by the Minister.