8. After section 21B of the Cemeteries Act 1933 the following sections are inserted:
“21C. For the purposes of subsection 87 (2) of the Audit Act 1989 , the trustees of any public cemetery or private burial ground are declared to be public authorities to which Divisions 1 and 3 of Part IX of that Act apply.
“21D. (1) The trustees shall, within 1 month after the day on which this section commences, submit to the Minister, for presentation to the Legislative Assembly, an audited financial statement of their operations for the period commencing on 1 July 1988 and ending at the expiration of 10 May 1989.
“(2) The first period of reporting of trustees under section 97 of the Audit Act 1989 commences on 11 May 1989 and ends at the expiration of 30 June 1990.”.