New South Wales Consolidated Acts

GOVERNMENT SECTOR FINANCE ACT 2018 - SECT 7.5

7.5 Accounts and records of GSF agencies

(1) The accountable authority for a GSF agency must ensure that accounts and records are kept for the agency that--

(a) properly record and explain the agency's transactions, cash flows, financial position and financial performance, and

(b) allow for the preparation and audit of financial statements or financial reports.

Note--: See also section 7.9 on special purpose financial reports.

(2) The Treasurer and the responsible Minister for the GSF agency (or a person authorised by either of them) are entitled to full and free access to the accounts and records kept under this section, subject to any law that prohibits disclosure of particular information.