Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies to the general purpose financial statements for a financial year that an accountable officer must prepare and give to the auditor-general under section 40.
(2) Subject to subsection (8), the accountable officer must give the statements to the auditor-general by a date agreed between the accountable officer and the auditor-general.
(3) The date agreed under subsection (2) must allow the audit of the statements, and audit report for the statements, to be completed no later than 2 months after the end of the financial year the statements relate to.
(4) Subsection (5) applies if the Treasurer considers there is a whole-of-government reason that makes it impracticable for an accountable officer to give the statements for the financial year to the auditor-general by a date that will allow the audit of the statements, and audit report for the statements, to be completed no later than 2 months after the end of the financial year the statements relate to.
Example of a whole-of-government reason--
a State budget that is not presented until the financial year to which it relates
(5) The Treasurer may, in consultation with the accountable officer and the auditor-general, decide a later date by which the accountable officer must give the statements to the auditor-general.
(6) The later date must allow the audit of the statements, and audit report for the statements, to be completed no later than 6 months after the end of the financial year the statements relate to.
(7) If the Treasurer makes a decision under subsection (5), the Treasurer must give written notice of the Treasurer's decision to the accountable officer and to the auditor-general.
(8) An accountable officer given a notice under subsection (7) must give the statements to the auditor-general by the later date stated in the notice.