Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies to the annual financial statements for a financial year that a statutory body must prepare and give to the auditor-general under section 46F.
(2) Subject to subsection (8), the statutory body must give the statements to the auditor-general by a date agreed between the statutory body 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 a statutory body 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--
structural changes to 1, or more than 1, statutory body
(5) The Treasurer may, in consultation with the statutory body and the auditor-general, decide a later date by which the statutory body 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 statutory body and to the auditor-general.
(8) A statutory body given a notice under subsection (7) must give the statements to the auditor-general by the later date stated in the notice.