Queensland Consolidated Acts Queensland Consolidated Acts(1) For section 38A(5), the Treasurer must sign and give the consolidated fund financial report to the auditor-general by a date agreed between the Treasurer and the auditor-general.
(2) The agreed date must be one that allows the audit of the consolidated fund financial report, and auditor's report for the consolidated fund financial report, to be completed no later than 3 months after the end of the financial year the consolidated fund financial report relates to.
(3) However, if the Treasurer considers there is a whole-of-government reason that makes it impracticable to give the consolidated fund financial report for the financial year to the auditor-general by the date agreed under subsection (1), the Treasurer may give it to the auditor-general by a later date agreed with the auditor-general.
Example of a whole-of-government reason--
complex end of financial year changes to the machinery of government
(4) The later date must allow the audit of the consolidated fund financial report, and the auditor's report for the consolidated fund financial report, to be completed no later than 6 months after the end of the financial year to which the consolidated fund financial report relates.