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Financial Management Act 1996
65Audit of annual financial statements of territory
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65 Audit of annual financial statements of territory (1) The chief executive officer of a territory authority must give the auditor-general the annual financial statements of the authority for a financial year within the prescribed period after the end of the year. (2) The auditor-general must give the chief executive officer an audit opinion about the financial statements as soon as practicable after the auditor-general receives them.