23Responsibility for annual financial statements

23 Responsibility for annual financial statements (1) An annual financial statement of the Territory must have a statement of responsibility attached to it. (2) The statement of responsibility must include— (a) a statement— (i) signed by the Treasurer; and

(ii) that, in the Treasurer’s opinion, the financial statements fairly reflect— (A) the financial operations of the Territory during the year to which they relate; and (B) the financial position of the Territory at the end of the (b) a statement— (i) signed by the under treasurer; and (ii) stating that the under treasurer is satisfied the financial statements have been prepared in accordance with accounting standards. auditor-general gives the Treasurer an audit opinion for the financial statement in accordance with section 24.