28Responsibility for annual financial statements of

28 Responsibility for annual financial statements of directorates (1) An annual financial statement of a directorate must have a statement of responsibility attached to it. (a) state that, in the responsible director-general’s opinion, the annual financial statements fairly reflect— (i) the financial operations of the directorate during the (ii) the financial position of the directorate at the end of the (b) be signed by the responsible director-general. auditor-general gives the responsible director-general an audit opinion for the financial statement in accordance with section 29.