Queensland Consolidated Acts Queensland Consolidated Acts(1) Within 4 months after the end of each financial year (the preparation period)--
(a) the accountable officer of a department, other than the official secretary and the Clerk of the Parliament, must prepare and give to the appropriate Minister a written report on the operations of the department during the financial year and give a copy of the report to the Treasurer; and
(b) the official secretary, and the Clerk of the Parliament, must prepare and give to the speaker a written report on the operations of the Office of the Governor and of the Legislative Assembly and parliamentary service during the financial year.
(2) The appropriate Minister may extend, or further extend, the preparation period for a department by written notice given to the accountable officer.
(3) However, if the appropriate Minister extends the preparation period to a period of more than 6 months after the end of the financial year, the appropriate Minister must, within 14 days of giving the extension, table in the Legislative Assembly a report giving reasons for the extension.
(4) Without limiting subsection (1), the accountable officer must include in the report--
(a) information required by the appropriate Minister to enable the Minister to assess the efficiency, effectiveness and economy of the department; and
(b) information required under a financial management standard; and
(c) a list of statutory bodies for which the appropriate Minister is responsible under the Minister's portfolio; and
(d) a copy of each set of general purpose financial statements prepared for the financial year under section 40, and the certificates and auditor-general's report under that section for the statements.
(5) The appropriate Minister for a department may approve, for a financial year, the accountable officer preparing a short form annual report for the department in the form prescribed under a financial management standard.
(6) If the accountable officer prepares a short form annual report for a financial year, the accountable officer must ensure both the annual report and short form annual report are available for the financial year.
(7) The accountable officer may prepare an annual report, or a short form annual report, in electronic form if--
(a) copies of the report are also available in paper form; and
(b) the electronic form of the report states, in a prominent way, that copies of the report are also available in paper form and how the copies may be obtained.
(8) A set of the general purpose financial statements as mentioned in subsection (4)(d) may be included in electronic form in an annual report if--
(a) copies of the statements are available in paper form; and
(b) the report states, in a prominent way, that copies of the statements are available in paper form and how the copies may be obtained.
Example of electronic form--
a CD-ROM