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TO QUOTE: "to review the financial statement you can do so, as per previous years, in Council's annual report when that is endorsed."  However, that hasnot always been the case given that the officers involved understood 'the compliance requirement' and the financial statement was embodied the report – AKA Compliance Statement. Arguably, the QVMAG reporting fails the compliance requirement when (if?) it – the artefact – is laid before parliament.

A model of formal compliance and inclusive of fiscal reporting