Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies to the quarterly statement the Treasurer must prepare under section 38 for the fourth quarter of a financial year (the consolidated fund financial report).
(2) In addition to the matters included under section 38 in the consolidated fund financial report, the Treasurer must include the following in the report for each department for the financial year--
(a) the department's vote, and the amounts for application to the department's headings, under the Annual Appropriation Acts for the financial year and any change under this Act to the vote or 1 or more of the department's headings;
(b) the total amount paid to the department for the financial year and the amounts allocated to the department's headings;
(c) the amount of the equity withdrawal received by the Treasurer for the department;
(d) amounts paid to the department as unforeseen expenditure and particulars of the amounts;
(e) amounts appropriated to the department for the financial year that have lapsed under section 23(3);
(f) amounts written off by the Treasurer under section 106(1) as losses relating to the consolidated fund accounts.
(3) The consolidated fund financial report must not include a controlled receipt appropriated under section 9.
(4) The consolidated fund financial report must include a report on the investments made relating to TISFIA including the balance in TISFIA, and the investments held, at the end of the financial year.
(5) The Treasurer must, under section 38AA, sign and give the consolidated fund financial report to the auditor-general.
(6) The auditor-general must audit the consolidated fund financial report and prepare a report (the auditor's report) stating whether--
(a) the auditor-general has received all the information and explanations required by the auditor-general; and
(b) in the auditor-general's opinion--
(i) the Treasurer's consolidated fund operating account and Treasurer's consolidated fund investment account have been properly kept under this Act; and
(ii) the consolidated fund financial report is in agreement with the accounts; and
(iii) the consolidated fund financial report has been properly drawn up to present a true and fair view of the transactions for the accounts in, and the position of the accounts at the end of, the financial year.
(7) As soon as practicable after the auditor-general has prepared the auditor's report, the auditor-general must give the consolidated fund financial report and the auditor's report to the Treasurer.
(8) Within 14 days after the Treasurer receives the consolidated fund financial report and the auditor's report from the auditor-general, the Treasurer must table them in the Legislative Assembly.