New South Wales Consolidated Acts

GOVERNMENT SECTOR FINANCE ACT 2018 - SECT 7.14

7.14 Final annual reporting information for former reporting GSF agencies

(1) The accountable authority for a former reporting GSF agency is to ensure the annual reporting information for the agency (the
"final annual reporting information" ) is prepared within the period specified by the Treasurer's directions after the end of the agency's annual reporting period for the part of the annual reporting period of the agency before it ceased to be a reporting GSF agency.

(2) Except as directed by the Treasurer, final annual reporting information must be prepared, given, tabled and published in the same way required if the former reporting GSF agency had not ceased to be a reporting GSF agency.

(3) Without limiting subsection (2), the Treasurer may give directions as to the following--

(a) exempting a former reporting GSF agency from preparing final annual reporting information,

(b) modifying requirements for the preparation or giving of final annual reporting information.

(4) The Treasurer is to have regard to the prescribed reporting exemption criteria in determining whether to give a direction that a former reporting GSF agency should be exempted from preparing final annual reporting information.

(5) A direction under this section may be contained in the Treasurer's directions or in a separate written direction given to the accountable authority concerned.