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Crown Entities Act 2004

Crown entity reporting and financial obligations - Reporting obligations - Reporting: annual report

156: Audit report

You could also call this:

"Sending financial documents to the Auditor-General for checking"

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You have to send some documents to the Auditor-General. You must send your annual financial statements and performance information within three months of the end of each financial year. This includes information you are required to provide under section 19A of the Public Finance Act 1989. You also have to send your annual report to the Auditor-General in a timely manner. The Auditor-General will then audit your statements and provide an audit report to you within four months of the end of each financial year. The Auditor-General audits the information you send and gives you an audit report.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM330558.

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Part 4Crown entity reporting and financial obligations
Reporting obligations: Reporting: annual report

156Audit report

  1. A Crown entity must forward to the Auditor-General,—

  2. within 3 months after the end of each financial year,—
    1. the Crown entity's annual financial statements and statement of performance (if applicable); and
      1. any end-of-year performance information that the Crown entity is required to provide under section 19A of the Public Finance Act 1989; and
        1. any other information that the Auditor-General has agreed, or is required, to audit; and
        2. the Crown entity's 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).

          1. The Auditor-General must—

          2. audit the statements and information referred to in subsection (1)(a); and
            1. provide an audit report to the Crown entity within 4 months after the end of each financial year.

              1. Repealed

              2. Repealed

              3. Repealed
              Notes
              • Section 156: replaced, on , by section 66 of the Crown Entities Amendment Act 2013 (2013 No 51).
              • Section 156(3) heading: repealed, at the , by section 156(5).
              • Section 156(3): repealed, at the , by section 156(5).
              • Section 156(4): repealed, at the , by section 156(5).
              • Section 156(5): repealed, at the , by section 156(5).