24Audit of annual financial statements

24 Audit of annual financial statements (1) The under treasurer must give the auditor-general the annual financial statements of the Territory for a financial year in sufficient time for the auditor-general to give an audit opinion about the statements within 4 months after the end of the financial year. (2) The auditor-general must give the Treasurer an audit opinion about the annual financial statements within 4 months after the end of the (3) Despite subsections (1) and (2), if an ordinary election is to be held in the year after the end of the financial year— (a) the under treasurer must give the auditor-general the annual financial statements of the Territory for the financial year in sufficient time for the auditor-general to give an audit opinion about the statements within 3 months after the end of the

Financial reports of the Territory Division 3.1 (b) the auditor-general must give an audit opinion to the Treasurer within 3 months after the end of the financial year. (4) Also, despite subsections (1) and (2), for the 2020-21 financial year— (a) the under treasurer must give the auditor-general the annual financial statements of the Territory for the financial year in sufficient time for the auditor-general to give an audit opinion about the statements within 5 months after the end of the (b) the auditor-general must give an audit opinion to the Treasurer within 5 months after the end of the financial year. ordinary election—see the Electoral Act 1992, dictionary.