15Certification and delivery of annual financial statement

15 Certification and delivery of annual financial statement (1) When the annual financial statement has been prepared, the CEO must certify in writing that: (a) the statement has, to the best of the CEO's knowledge, information and belief, been properly drawn up in accordance with the applicable Australian Accounting Standards, the Act and these Regulations so as to present fairly the financial position of the council and the results for the relevant financial year; and (b) the statement is in accordance with the accounting and other records of the council. (2) The CEO must, as soon as practicable after the annual financial statement has been audited, lay the statement before the council. (3) The audited annual financial statement must not be provided to the Minister until after the council has resolved to accept the annual financial statement and the CEO's certification under

Local Government (General) Regulations 2021 9