- (b) refuses or fails, without any reasonable cause, to give any information possessed by him as and when required by the auditor or person authorised by the auditor; or
- (c) hinders, obstructs or delays the auditor or any person authorised by the auditor in the performance of his functions,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part thereof during which the offence continues after conviction.
Presentation of financial statements and auditor’s report to Parliament
30.—(1) The Authority shall, as soon as its accounts and financial statements have been audited in accordance with the provisions of this Act, send to the Minister a copy of the audited financial statements, signed by the Chairman, together with a copy of the auditor’s report.
(2) Where the Auditor-General is not the auditor of the Authority, a copy of the audited financial statements and any report made by the auditor shall be forwarded to the Auditor-General at the same time they are submitted to the Authority.
(3) The Minister shall, as soon as practicable, cause a copy of the audited financial statements and of the auditor’s report referred to in subsection (1) to be presented to Parliament.
Division 5—General
Annual report
31.—(1) The Authority shall, as soon as practicable after the end of each financial year, cause to be prepared and transmitted to the Minister a report dealing generally with the activities of the Authority during the preceding financial year and containing such information relating to the proceedings and policy of the Authority as the Minister may, from time to time, direct.
(2) The Minister shall, as soon as practicable, cause a copy of every such report to be presented to Parliament.
