Subdiv 12Accounts, audit and reports

Subdivision 12—Accounts, audit and reports 38—Accounts and audit (1) A regional landscape board must cause proper accounts to be kept of its financial affairs and must cause financial statements to be prepared in respect of each financial year. (2) The Auditor-General may at any time, and must in respect of each financial year, audit the accounts and financial statements required under subsection (1). 39—Annual reports (1) A regional landscape board must, on or before 30 November in every year, provide to the Minister a report on its activities for the financial year ending on the preceding 30 June (and the regional landscape board need not provide a report under the Public Sector Act 2009). (2) The report must— (a) include an assessment of the extent to which the regional landscape board has succeeded in implementing its regional landscape plan; and (b) include the audited accounts and financial statements of the regional landscape board; and (c) include a specific report on actual expenditure of amounts raised by levies for the relevant financial year against the regional landscape board's budget for that year; and (d) include other information required by or under this Act or the regulations. (3) The Minister must cause a copy of a report provided to the Minister under this section to be laid before both Houses of Parliament within 12 sitting days after receiving the report. (4) The relevant regional landscape board must ensure that copies of any report within the ambit of subsection (3) are made reasonably available to the public within 5 business days after being laid before both Houses of Parliament under that subsection. 40—Specific reports The Minister may, by written notice to a regional landscape board, require the board to provide to the Minister, within a period stated in the notice or at stated intervals, any report or reports relating to any matter relevant to the operation of this Act, as the Minister thinks fit.