sec.25Consolidated whole-of-government financial statements

### sec.25 Consolidated whole-of-government financial statements The Treasurer must prepare, under the prescribed requirements, the following financial statements for each financial year (together the consolidated whole-of-government financial statements )— financial statements for the whole of government; financial statements for the general government sector. The consolidated whole-of-government financial statements must be prepared within 6 months after the end of each financial year or a later date agreed between the Treasurer and the auditor-general. The Treasurer, the under-Treasurer and the most senior officer of the department responsible for preparing the statements (the officers ) must each sign the statements and certify on the statements whether, in the opinion of each of them, the statements have been properly drawn up, under the prescribed requirements, to present a true and fair view of— the financial operations and cash flows of the State for the financial year; and the financial position at the end of the financial year to which the statements relate. As soon as practicable after the statements have been prepared and certified by the officers, the Treasurer must send the statements to the auditor-general for a report by the auditor-general. Within 14 days after the auditor-general returns the statements to the Treasurer with the auditor-general’s report, the Treasurer must table the statements and report in the Legislative Assembly. In this section— general government sector means the institutional sector comprising all government units and non-profit institutions controlled and mainly financed by government, as defined in Australian Accounting Standard AASB 1049. The standard is available on the Australian Accounting Standards Board website at www.aasb.gov.au . (sec.25-ssec.1) The Treasurer must prepare, under the prescribed requirements, the following financial statements for each financial year (together the consolidated whole-of-government financial statements )— financial statements for the whole of government; financial statements for the general government sector. (sec.25-ssec.2) The consolidated whole-of-government financial statements must be prepared within 6 months after the end of each financial year or a later date agreed between the Treasurer and the auditor-general. (sec.25-ssec.3) The Treasurer, the under-Treasurer and the most senior officer of the department responsible for preparing the statements (the officers ) must each sign the statements and certify on the statements whether, in the opinion of each of them, the statements have been properly drawn up, under the prescribed requirements, to present a true and fair view of— the financial operations and cash flows of the State for the financial year; and the financial position at the end of the financial year to which the statements relate. (sec.25-ssec.4) As soon as practicable after the statements have been prepared and certified by the officers, the Treasurer must send the statements to the auditor-general for a report by the auditor-general. (sec.25-ssec.5) Within 14 days after the auditor-general returns the statements to the Treasurer with the auditor-general’s report, the Treasurer must table the statements and report in the Legislative Assembly. (sec.25-ssec.6) In this section— general government sector means the institutional sector comprising all government units and non-profit institutions controlled and mainly financed by government, as defined in Australian Accounting Standard AASB 1049. The standard is available on the Australian Accounting Standards Board website at www.aasb.gov.au . - (a) financial statements for the whole of government; - (b) financial statements for the general government sector. - (a) the financial operations and cash flows of the State for the financial year; and - (b) the financial position at the end of the financial year to which the statements relate.