27Statements of expenditure, etc., to be furnished

27 Statements of expenditure, etc., to be furnished

(1) In addition to the conditions specified in any other provision of this Act, payment of an amount to a State under this Act is subject to the condition that the State will submit to the Minister for Finance: (a) as soon as practicable after 30 June in the year to which this Act applies, a statement, in accordance with a form approved by him: (i) as to the expenditure by the State during that year out of that amount and as to any sum set aside during that year out of that amount for expenditure by the State but not expended during that year; and (ii) as to amounts expended on road works by the State from its own resources during that year and as to any sum set aside during that year for expenditure by the State from its own resources on road works but not expended during that year; (b) as soon as practicable after 31 December in the next succeeding year, a statement, in accordance with a form so approved: (i) as to the expenditure by the State during the period of 6 months ended on that date out of any sum set aside but not expended as mentioned in subparagraph (a)(i); and (ii) as to amounts expended on road works by the State from its own resources during the period of 6 months ended on that date out of any sum set aside but not expended as mentioned in subparagraph (a)(ii); and (c) if the Minister for Finance so directs, a certificate by the Auditor‑General of the State certifying that, in his opinion, such of the contents of a statement referred to in paragraph (a) or (b) as the Minister for Finance specifies are correct. (2) An amount shown in a statement mentioned in paragraph (1)(b) as having been expended during the period referred to in the paragraph shall not be shown to have been expended in any succeeding statement furnished by a State under subsection (1).