Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Actssubstitute
28 Responsibility for annual financial statements of departments
(1) The annual financial statements of a department for a financial year must have endorsed on them, or attached to them, a statement of responsibility signed by the responsible chief executive.
(2) The statement of responsibility must state that, in the responsible chief executive's opinion, the annual financial statements fairly reflect the financial operations of the department during the financial year and the financial position of the department at the end of the year.