Commonwealth Consolidated Acts

FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997 - SECT 55

             (1)  As soon as practicable after the end of each financial year, the Finance Minister must prepare the annual financial statements required by the regulations.

             (2)  The Finance Minister must give the statements to the Auditor‑General as soon as practicable after they are prepared.

             (3)  If the Finance Minister has not given the statements to the Auditor‑General within 5 months after the end of the financial year, the Finance Minister must cause to be tabled in each House of the Parliament a statement of the reasons why the statements were not given to the Auditor‑General within that period.