18AOther information required for the Australian Government consolidated financial statements

18A Other information required for the Australian Government consolidated financial statements

(1) This section applies to information of a reporting entity if the information: (a) is required for consolidation into the Australian Government consolidated financial statements; and (b) is not reported in the entity’s financial statements. (2) The reporting entity must: (a) prepare the information on the basis of accounts and records kept in accordance with section 41 of the PGPA Act; and (b) ensure that the information undergoes a management assurance process equivalent to that which the entity’s financial statements must undergo. (3) The reporting entity must make the information available to the Department of Finance at the time and in the format requested by the Department of Finance. (4) When the information is made available to the Department of Finance, it must be accompanied by a statement by the CFO of the reporting entity that the information: (a) has been prepared on the basis of accounts and records kept in accordance with section 41 of the PGPA Act; and (b) has undergone a management assurance process equivalent to that which the entity’s financial statements must undergo; and (c) is complete and accurate.