sec.24Timing for giving consolidated fund financial report to auditor-general

### sec.24 Timing for giving consolidated fund financial report to auditor-general 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. complex end of financial year changes to the machinery of government 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. (sec.24-ssec.1) 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. (sec.24-ssec.2) 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. (sec.24-ssec.3) 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. complex end of financial year changes to the machinery of government (sec.24-ssec.4) 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.