Financial Accountability Act 2009

For section 23(4), the Treasurer must sign the consolidated fund financial report and give it to the auditor-general by a date agreed between the Treasurer and the auditor-general.

The agreed date must be one that allows the audit of the consolidated fund financial report, and auditor-general’s report for the consolidated fund financial report, to be completed no later than 3 months after the end of the financial year to which the consolidated fund financial report relates.

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—

The later date must allow the audit of the consolidated fund financial report, and the auditor-general’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.