Queensland Consolidated Acts

AUDITOR-GENERAL ACT 2009 - SECT 42

42 Audit of consolidated whole-of-government financial statements

(1) The auditor-general must audit the consolidated whole-of-government financial statements and prepare a report about them.

(2) The report must state the following—

(a) whether the auditor-general has received all the information and explanations required by the auditor-general;

(b) whether the auditor-general considers the statements have been properly drawn up, under prescribed requirements, to give a true and fair view of—

(i) the financial operations and cash flows of the State for the financial year; and

(ii) the financial position at the end of that financial year.

(3) As soon as reasonably practicable after the auditor-general prepares the report, the auditor-general must give the statements and report to the Treasurer.