New South Wales Consolidated Regulations

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Statement by a council on its annual financial reports

215 Statement by a council on its annual financial reports

(1) The statement required by section 413 (2) (c) of the Act must:
(a) be made by resolution of the council, and
(b) be signed by:
(i) the mayor, and
(ii) at least one other member of the council, and
(iii) the responsible accounting officer, and
(iv) the general manager (if not the responsible accounting officer).
(2) The statement must indicate:
(a) whether or not the council's annual financial reports have been drawn up in accordance with:
(i) the Act and this Regulation, and
(ii) the Code and the Manual, and
(iii) the Australian Accounting Standards issued by the Australian Accounting Standards Board, and
(b) whether or not those reports present fairly the council's financial position and operating result for the year, and
(c) whether or not those reports accord with the council's accounting and other records, and
(d) whether or not the signatories know of anything that would make those reports false or misleading in any way,
and include such information and explanations as will prevent those reports from being misleading because of any qualification that is included in the statement.
(3) The council must ensure that the statement is attached to the relevant annual financial reports.

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