Section 423 — Building Act 2004: Final reports and accounts

423 Final reports and accounts (1) As soon as is practicable after the commencement of this Part, the Authority must arrange for the final report of the Authority to be delivered to the Minister. (2) The report must— (a) describe the Authority's operations for the financial year commencing immediately before the commencement of this section; and (b) include— (i) financial statements of the Authority prepared, in accordance with Part 5 of the Public Finance Act 1989 , for that financial year; and (ii) an audit report prepared by the Auditor-General and a management statement relating to those financial statements. (3) The Minister must present a copy of the report delivered to the Minister under this section to the House of Representatives under section 44A of the Public Finance Act 1989 .