214Additional requirements for preparation of a council’s financial reports

#### 214 Additional requirements for preparation of a council’s financial reports 214 Additional requirements for preparation of a council’s financial reports > > (1) For the purpose of section 413(2)(b) of the Act, any matters required by the Code or the Manual to be included in a council’s financial reports are prescribed matters. > > > (2) For the purpose of section 413(3)(b) of the Act, the Code and the Manual are prescribed standards.