New Zealand Legislation: Acts

45D Audit report

• (1) A department must forward to the Auditor-General—

  • (a) its annual financial statements, statement of service performance, and any other information that the Auditor-General has agreed, or is required, to audit within 2 months after the end of each financial year; and

  • (b) its annual report in a timely manner to enable the Auditor-General to review that report before providing the audit report required under subsection (2)(b).

  (2) The Auditor-General must—

  • (a) audit the statements referred to in subsection (1)(a); and

  • (b) provide an audit report on them to the department within 3 months after the end of each financial year.

  Section 45D: inserted, on 25 January 2005, by section 16 of the Public Finance Amendment Act 2004 (2004 No 113).