Section 40

A public body must, as soon as its accounts and financial statements have been audited in accordance with the provisions of this Act, send to the responsible Minister for the public body a copy of the audited financial statements, signed by the chairperson of the public body, together with a copy of the auditor’s report under section 39(1).

Where the auditor of a public body is not the Auditor‑General, the auditor must forward a copy of the audited financial statements and any report made by the auditor under section 39(1) to the Auditor‑General at the same time they are submitted to the public body.

The responsible Minister for a public body must, as soon as practicable, cause a copy of the audited financial statements and of the auditor’s report mentioned in subsection (1) to be presented to Parliament.

This section does not apply to or in relation to a Group 1B public body.