46Reporting on abolition of Agency

46 Reporting on abolition of Agency

(1)  Before, on or after the abolition of an Agency, the Treasurer is to appoint a person to perform the duties of a reporting officer set out in this Division.

(2)  If the abolition of an Agency takes effect at the end of a financial year of the Agency, the reporting officer is to comply with the provisions of section 42 of this Act and section 17 of the Audit Act 2008 in respect of the Agency –

(a) for that financial year; and

(b) to the extent that those provisions have not been complied with for any earlier financial year of the Agency –

as if the reporting officer were the accountable authority for the purposes of those sections.

(3)  If the abolition of an Agency takes effect at a time other than the end of a financial year of the Agency, the reporting officer is to –

(a) comply with the provisions of section 42 of this Act and section 17 of the Audit Act 2008 in respect of the Agency, as if the reporting officer were the accountable authority for the purposes of those sections, to the extent that those provisions have not been complied with for any financial year of the Agency that ended before the abolition; and

(b) prepare and submit to the Minister a final report in respect of the Agency for the period starting from the beginning of that financial year of the Agency and ending with the abolition.

(4)  The Treasurer may give the reporting officer written directions as to the preparation and submission of the final report.

(5)  On appointment under subsection (1) , the reporting officer has a duty to prepare and submit any report required under this section and to comply with any directions given by the Treasurer under subsection (4) .