26Periodic financial statements

26 Periodic financial statements (1) Within 45 days after the end of each quarter of a financial year (other than the 2019-20 and 2020-21 financial years), the Treasurer must prepare financial statements for— (a) the quarter; and (b) the period from the beginning of the financial year until the end of the quarter. (2) Within 60 days after the end of each quarter of the 2019-20 and 2020-21 financial years, the Treasurer must prepare financial statements for— (a) the quarter; and (b) the period from the beginning of the financial year until the end of the quarter. (3) The statements must— (a) be prepared in accordance with the financial management guidelines; and (b) include a summary of any instruments attached to statements. Note Instruments made under s 7A, s 14, s 14A, s 14B, s 15A, s 16, s 16A, s 16B, s 17, s 17A, s 18C, s 18G and s 19B may be attached to the financial statements. (4) The Treasurer must present copies of the statements prepared under subsection (1) or subsection (2) to the Legislative Assembly on the first sitting day after they are prepared. (5) Subsection (6) applies if— (a) for financial statements prepared under subsection (1)—the first sitting day mentioned in subsection (4) does not fall within 45 days after the end of the relevant quarter; or

(b) for financial statements prepared under subsection (2)—the first sitting day mentioned in subsection (4) does not fall within 60 days after the end of the relevant quarter. (6) The Treasurer must give copies of the financial statements to each member of the Legislative Assembly— (a) for statements prepared under subsection (1)—within the 45 days; or (b) for statements prepared under subsection (2)—within the 60 days.