Commonwealth Numbered Acts Commonwealth Numbered Acts(1) The accountable authority of a Commonwealth entity must cause records to be kept that properly record and explain the entity's performance in achieving its purposes.
(2) The accountable authority must ensure that the records are kept in a way that:
(a) complies with any requirements prescribed by the rules; and
(b) enables the preparation of the annual performance statements required by section 39.
(3) The responsible Minister and the Finance Minister are entitled to full and free access to the records kept under this section. However, those Ministers' access is subject to any Commonwealth law that prohibits disclosure of particular information.