Singapore legislation

Section 51

of Port of Singapore Authority Act

Section 51

Presentation of financial statements and audit reports

Amended by34/75

(1)

As soon as the accounts of the Authority and the financial statements have been audited in accordance with the provisions of this Act, a copy of the audited financial statements signed by the Chairman and certified by the auditor, together with a copy of any report made by the Authority’s auditor, shall be submitted to the Minister.

Amended by34/75

(2)

Where the Auditor-General has not been appointed to be the Authority’s auditor a copy of the audited financial statements and any report made by the Authority’s auditor shall be forwarded to the Auditor-General at the same time as they are submitted to the Minister.

(3)

The Minister shall present a copy of the audited financial statements and of the report of the Authority’s auditor to Parliament.[48