Div 7Accounts, audits and reports

Division 7—Accounts, audits and reports 21—Accounts and audit (1) The Commission must— (a) keep proper accounting records in relation to its financial affairs, and have annual statements of account prepared in respect of each financial year; and (b) cause consolidated statements of account for the emergency services sector to be prepared in respect of each financial year. (2) The Auditor-General may at any time audit the accounts of the Commission or of the emergency services sector and must audit the annual statements of account required under this section. 22—Annual reports (1) The Commission must, on or before 31 October in each year, provide to the Minister a report on the activities of the emergency services sector during the preceding financial year (and need not provide a report under the Public Sector Act 2009). (a) incorporate the information contained in the annual reports of the emergency services organisations for the relevant financial year; and (b) include the audited statements of account required under this Division; and (c) include any other information that would be required if the Commission were reporting under the Public Sector Act 2009; and (d) comply with any other requirements prescribed by or under this Act or the regulations. (3) The Minister must, within 12 sitting days after receiving a report under this section, have copies of the report laid before both Houses of Parliament.