6   Preparation of consolidated financial statements and general government sector financial statements

(1)  As soon as practicable after the end of each financial year, the Treasurer is to prepare:

(a)  consolidated financial statements for the State as at 30 June in that financial year, being a whole of government financial report for the State prepared in accordance with Australian Accounting Standards, and

(b)  financial statements for the general government sector as at 30 June in that financial year, being a financial report for the general government sector prepared in accordance with Australian Accounting Standards.

(2)  The consolidated financial statements and general government sector financial statements may be presented in a single report, in such form or manner as the Treasurer may determine.

(3)  The Treasurer may combine, include or amalgamate with, or present together with, in such form or manner as the Treasurer may determine, or attach to, the statements required to be prepared under this section such other reports as the Treasurer may determine.

(4)  On or before 15 September, the Treasurer is to transmit the statements prepared under this section in relation to the preceding financial year to the Auditor-General.