Victorian Current Acts Victorian Current Acts(1) At the first annual general meeting of a tier three association following a financial year of the association, the committee must submit to the members the financial statements for that financial year.
(2) The financial statements must—
(a) give a true and fair view of the financial position and performance of the association during and at the end of its last financial year; and
(b) have attached a certificate in the prescribed form signed by two members of the committee certifying that that is the case; and
(c) be accompanied by the report of the audit of its financial statements provided under section 99(3)(b).
(3) At, or as soon as practicable after, the conclusion of the annual general meeting a committee member must certify, in the approved form, that—
(a) the committee member attended the annual general meeting; and
(b) the financial statements were submitted to the members of the association at the annual general meeting.
(4) The committee must ensure that the minutes of the annual general meeting include a copy of—
(a) the financial statements submitted under subsection (1); and
(b) the certificate referred to in subsection (2)(b); and
(c) the report of the audit of the financial statements referred to in subsection (2)(c).
Division 5—General requirements relating to financial statements