Financial Management Act 2016

The Treasurer is to prepare an annual financial report for each financial year, no later than the 31 October immediately following the financial year to which the report relates.

The annual financial report is to contain for the financial year to which the report relates – the original estimates disclosed in the Budget Papers in respect of the major General Government Sector statements as defined by the Australian Accounting Standards; and the results in respect of the major General Government Sector statements; and the results in respect of the major Public Account statements disclosed in the Budget Papers; and the balances of Specific Purpose Accounts at the end of that financial year; and an assessment of the Government's fiscal performance against its current fiscal strategy statement, within the meaning of the Charter of Budget Responsibility Act 2007; and the Auditor-General's report on the statements referred to in section 16(2) of the Audit Act 2008.

The Treasurer may include in the annual financial report, in the form, or manner, if any, that the Treasurer determines, any other financial or statistical report.