Reserves Act 1977

Classification and management of reserves - Special provisions as to recreation reserves set apart for racecourse purposes

69: Annual statement of accounts and report

You could also call this:

"Send yearly financial reports to the Auditor-General"

If you are in charge of a recreation reserve used for a racecourse, you must prepare some documents each year. You have to get these documents ready and send them to the Auditor-General within 5 months after the end of your financial year. The documents you need to send include the statements and report mentioned in section 88.

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This page was last updated on 18 September 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM444784.

Topics:

Money and consumer rights > TaxesGovernment and voting > Government departmentsBusiness > Industry rules

68: Application of revenue, or

"Using money from a recreation reserve to improve it and help the community"

70: Special Acts dealing with racecourse reserves to be read subject to this Act, or

"Racecourse reserve laws must follow the Reserves Act 1977 rules"

Part 3Classification and management of reserves
Special provisions as to recreation reserves set apart for racecourse purposes

69Annual statement of accounts and report

Every administering body of a recreation reserve set apart for racecourse purposes shall, within 5 months after the close of each financial year of that body, prepare and submit to the Auditor-General for audit the statements specified in section 88, together with the report referred to in that section.

Compare

1953 No 69 s 39

Notes

Section 69: amended, on 1 April 2014, by section 125 of the Financial Reporting (Amendments to Other Enactments) Act 2013 (2013 No 102).
Section 69: amended, on 1 July 2001, pursuant to section 52 of the Public Audit Act 2001 (2001 No 10).