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Part 4 · Miscellaneous

18. Financial statements and audit reports

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The Minister must, as soon as practicable after the close of each financial year, cause to be prepared and submitted to the Auditor‑General —

(a)

the financial statements for the Fund relating to that financial year; or

(b)

if accounts have been established under section 6(1), the consolidated financial statements in respect of the Fund relating to that financial year,and the Auditor-General must then audit and report on them.

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