215Statement by a council on its annual financial reports

#### 215 Statement by a council on its annual financial reports 215 Statement by a council on its annual financial reports > > (1) The statement required by section 413(2)(c) of the Act must— > > > > > (a) be made by resolution of the council, and > > > > > (b) be signed by— > > > > > > > (i) the mayor, and > > > > > > > (ii) at least one other member of the council, and > > > > > > > (iii) the responsible accounting officer, and > > > > > > > (iv) the general manager (if not the responsible accounting officer). > > > (2) The statement must indicate— > > > > > (a) whether or not the council’s annual financial reports have been drawn up in accordance with— > > > > > > > (i) the Act and this Regulation, and > > > > > > > (ii) the Code and the Manual, and > > > > > > > (iii) the Australian Accounting Standards issued by the Australian Accounting Standards Board, and > > > > > (b) whether or not those reports present fairly the council’s financial position and operating result for the year, and > > > > > (c) whether or not those reports accord with the council’s accounting and other records, and > > > > > (d) whether or not the signatories know of anything that would make those reports false or misleading in any way, > > > > and include such information and explanations as will prevent those reports from being misleading because of any qualification that is included in the statement. > > > (3) The council must ensure that the statement is attached to the relevant annual financial reports.