Document ID: chunk:federal_register_of_legislation:F2014L01359:body:0:p8
Version: federal_register_of_legislation:F2014L01359
Segment Type: other
Provision Reference: 
Character Range: 17599–20466

the funding recipient during the year to which the statement relates.
              Note: The figures in the Chief Executive Officer's financial statement should be calculated on an accrual basis.
(b) a report in writing and signed by an appropriate auditor stating whether, in the auditor's opinion:
(i) the Chief Executive Officer's financial statement is based on proper accounts and records; and
(ii) the Chief Executive Officer's financial statement is in agreement with the accounts and records; and
(iii) the expenditure referred to in subparagraph (a)(iv) has been on the construction or maintenance of roads; and
                  Note: By way of example, see the auditor's report set out in Part 1 of Schedule 1 to this Determination.
(iv) the amount certified by the Chief Executive Officer in the Chief Executive Officer's financial statement as the funding recipient's own source expenditure is based on, and in agreement with, proper accounts and records.
                  Note: The term 'appropriate auditor' is defined in the Act.

Other annual report requirements
6.3 For each financial year in which a funding recipient receives, spends or retains any Roads to Recovery payment, the Chief Executive Officer of the funding recipient must give to the Department by 31 October after the end of the financial year a report in the form set out in Schedule 1 which includes a statement as to whether:
(a) Roads to Recovery payments received during the financial year which have been spent by the funding recipient have been spent on the construction or maintenance of roads;
(b) the funding recipient has fulfilled its obligation under Part 3 for the financial year (the own source roads expenditure obligation);
(c) the funding recipient has fulfilled its obligations under Part 4 during the financial year (the public information conditions);
(d) the funding recipient has otherwise fulfilled the conditions in this Determination during the financial year; and
(e) summarises and describes the outcomes achieved during the financial year with those Roads to Recovery payments received during the financial year.
              Note: Where a funding recipient does not receive, spend or retain any Roads to Recovery payments in a financial year, the funding recipient must still provide a report in the form set out in Part 1 of Schedule 1.
6.4 Despite paragraphs (b), (c) and (d) of clause 6.3, the report referred to in that clause is not required to state whether the funding recipient complied with a condition in this Determination from which the funding recipient was exempt during the financial year.
              Note: The Minister has the power under section 91 of the Act to exempt a funding recipient from a condition and, if considered appropriate, to impose a replacement condition on the funding recipient.
6.5 If the funding recipient was