(1) As soon as practicable after 30 June (but on or before 31 October) of each year, a non-council manager must provide the Minister with a report (an
"annual report" ) on the manager's management operations for the period ending on 30 June in that year.
(2) The annual report must contain the information and other matters that may be prescribed by the regulations.
(3) Without limiting subsection (2), the regulations may make provision for or with respect to the following--(a) the form of annual reports,(b) reviews to be conducted for inclusion in annual reports (including, for example, reviews of governance and financial management),(c) financial auditing requirements,(d) information for inclusion in annual reports about the financial position of non-council managers and their exercise of functions (for example, dealings with land under the management of non-council managers),(e) the publication of annual reports to enable public access,(f) directions by the Minister concerning any of these matters.
(4) Without limiting section 42 of the Interpretation Act 1987 , the regulations may impose different reporting obligations on non-council managers by reference to the category of non-council manager to which they are assigned under section 3.25.
(5) Division 7.3 of the Government Sector Finance Act 2018 does not apply to annual reports prepared by non-council managers concerning the exercise of their functions as Crown land managers.