47Annual reports and financial statements

#### 47 Annual reports and financial statements (1) The High Court shall, as soon as practicable after 30 June in each year, prepare and submit to the Minister a report relating to the administration of the affairs of the Court under section 17 during the year that ended on that 30 June, together with financial statements in respect of that year in such form as the Finance Minister approves. (2) Before submitting financial statements to the Minister under subsection (1), the Court shall submit them to the Auditor‑General, who shall report to the Minister: (a) whether, in his or her opinion, the statements are based on proper accounts and records; (b) whether the statements are in agreement with the accounts and records; (c) whether, in his or her opinion, the receipt, expenditure and investment of moneys, and the acquisition and disposal of assets, by the Court during the year have been in accordance with this Act; and (d) as to such other matters arising out of the statements as the Auditor‑General considers should be reported to the Minister. (3) The Minister shall cause a copy of the report and financial statements of the Court together with a copy of the report of the Auditor‑General to be laid before each House of the Parliament within 15 sitting days of that House after their receipt by the Minister.