The Minister is required, as soon as practicable after the end of each financial year, to provide to the Treasurer of the Commonwealth--
(a) a statement, in accordance with a form approved by that Treasurer, specifying the payments to councils made under this Part during that financial year in accordance with the Commonwealth Act and the dates of those payments, and
(b) a certificate by the Auditor-General that, in the Auditor-General's opinion, the contents of the statement are correct.