Acts Amendment (Financial Administration and Audit) Act 1985 (WA)

WESTERN AUSTRALIA.

ACTS AMENDMENT

(FINANCIAL

ADMINISTRATION

AND AUDIT).

No. 98 of 1985.

AN ACT to amend or repeal certain Acts in consequence of the enactment of the Financial Administration and Audit Act 1985 and for related and incidental purposes.

[Assented to 4 December 1985.]

BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—

1. This Act may be cited as the Acts Amendment Short title.

(Financial Administration and Audit) Act 1985.

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Comen

mce-

ment 2. This Act shall come into operation on the first day fixed for the coming into operation of any part of the Financial Administration and Audit Act 1985.

Amendment

of Acts. 3. The Acts referred to in the first column of

Schedule 1 are repealed or amended to the extent to which and in the manner in which they are in the second column of that schedule expressed to be repealed or amended.

Savings and

transitional.	4. (1) The repeals and amendments contained in this Act shall not apply in respect of a financial year of a department or statutory authority that has ended before this Act comes into operation and any Act repealed or amended by this Act shall con- tinue to apply in respect of such a financial year as if it had not been repealed or amended.
(2) The repeals and amendments contained in this Act shall not apply in respect of a financial year of a statutory authority that has commenced but has not ended before Division 9 or 14 of Part II of the Financial Administration and Audit Act 1985 comes into operation.

The repeal or amendment by this Act of a provision for or relating to the preparation and approval of the estimates of a statutory authority shall not take effect in respect of a financial year of the statutory authority to which section 42 of the Financial Administration and Audit Act 1985 does

(3)

not apply.

1985.]

Acts Amendment (Financial [No. 98.

Administration and Audit.)

SCHEDULE 1.

(Section 3)

REPEALS AND AMENDMENTS.

Short title of Act.

Repeal or amendment.

Abattoirs Act 1909.

(1) In section 15A (3)-

(a)	delete "Public Account, which account" and substitute "Con- solidated Revenue Fund which";

and

(b)	delete "Public Account" in the second place where it occurs and substitute "Consolidated Revenue Fund".

(2) In section 17 (3) (a), delete "the Treasurer may advance to the Com- mission" and substitute "the Com- mission may borrow from the Treasurer".

(3) Sections 20, 21, 22 and 23 are repealed and the following section substituted

Application

oX Financial

20. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Com- mission and its opera- tions. ".

Aboriginal Affairs Planning (1) In section 10 (2), insert after "Act"

Authority Act 1972. in the first place where it occurs

", the Financial Administration and

Audit Act 1985".

(2) Sections 38, 45 and 46 are repealed and the following section sub- stituted

Application

of Financial

45. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Authority

and its operations. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(3)	Section 39 (5) and (6) is repealed.

(4) In section 42 (b), delete "Public Account" and substitute "Consoli- dated Revenue Fund, General Loan and Capital Works Fund".

Aboriginal Heritage Act

Sections 65 (2) and 66 are repealed and

1972. the following section substituted

Application

of Financial

66. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Aboriginal Material Pre- servation Fund and its operations. ".

Agriculture Protection

(1) In section 10, delete "Public

Board Act 1950.

Account" and substitute "Public

Bank Account".

(2) Sections 15, 17, 18, 20 and 21 are repealed and the following section substituted

Application

i t

of Financial

15. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Pro- tection Board and its operations. ".

Albany Port Authority Act (1) Section 17 is repealed and the

1926. following section substituted

Minutes of

proceed-

17. The Port Authority

ings.

shall keep minutes of its proceedings in such manner anal form as the

Minister shall direct. ".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) In section 54A

(a)	subsection (1), delete ", with the approval of the Governor, borrow from the Treasurer, and in such case the Treasurer shall make advances to the Port Authority out of moneys appro- priated by Parliament to such purpose" and substitute "borrow from the Treasurer";

and

(b)	subsection (2), delete "Gover- nor" and substitute "Treasurer".

(3) In section 5413 (4), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(4) In section 54G (1), after "Loan" insert "and Capital Works".

(5) In section 54H (1), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(6) In section 541, delete "Public Account" and substitute "Consoli- dated Revenue Fund".

(7) Sections 543, 56, 57, 58, 59 and 60 are repealed and the following section substituted

Application

of Financial

543. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Port Authority and its opera-

tions. ".

No. 98.1 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Alcohol and Drug Authority Sections 20, 27, 31 and 33 are repealed

Act 1974.

and the following section substituted

Application

of Financial

27. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Authority and its operations. ".

Animal Resources Authority (1) In section 19, delete "Public

Act 1981.

Account" and substitute "Public

Bank Account".

(2) Sections 20, 21, 22 and 23 are repealed and the following section substituted-

Application

of Financial	20. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Authority and its operations. ".

(3) In section 25, delete " "public moneys" as defined in section 4 of the Audit Act 1904" and substitute "Consolidated Revenue Fund".

Anzac Day Act 1960.

Section 15 is repealed and the following

section substituted

Application

of Financial

15. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Trust

and its operations. ".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

Art Gallery Act 1959.

(1)

In section 22 (4), delete "represented in the public account" and sub- stitute "standing to the credit of the Public Bank Account, as constituted under the Financial Administration and Audit Act 1985".

(2)

Section 28 is repealed and the fol-

lowing section substituted

Application

of Financial	28. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985..	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Auction Sales Act 1973. In section 28 (6), delete "Audit Act 1904" and substitute "Financial Admini- stration and Audit Act 1985".

Bulk Handling Act 1967.

In section 50A-

(a)	subsection (2), delete "moneys in the Public Account as defined in the Audit Act 1904, which Account" and substitute "Con- solidated Revenue Fund which";

and

(b)

subsection (3)—

(i)	delete "Public Account" and substitute "Consoli- dated Revenue Fund"; and
(ii)	delete "Account" in the second place where it occurs and substitute "Fund".

Bunbury Port Authority

(1) Section 17 is repealed and the fol-

Act 1909.

lowing section substituted

Minutes of

proceed-	17. The Port Authority shall keep minutes of its proceedings in such manner and form as the
ings.

Minister shall direct. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) In section 54.A

(a)	subsection (1), delete ", with the approval of the Governor, borrow from the Treasurer, and in such case the Treasurer shall make advances to the Port Authority out of money appro- priated by Parliament to such purpose" and substitute "borrow from the Treasurer";

and

(b)	subsection (2), delete "Gover- nor" and substitute "Treasurer".

(3) In section 54D (4), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(4) In section 54G (1), after "Loan" insert "and Capital Works".

(5) In section 54H (1), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(6) In section 541, delete "Public Account" and substitute "Consoli- dated Revenue Fund".

(7) Sections 54J, 56, 57, 58, 59 and 60 are repealed and the following section substituted

Application

of Financial

54J. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Port Authority and its opera-

tions. ".

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

Carnarvon Banana

(1) In section 17—

Industry (Compensation Trust Fund) Act 1961.	(a)	subsection (1), delete para- graph (b) and substitute the following-
" (b) the Committee shall control the Fund; ";
and
(b)	subsection (1), delete para- graph (c).

(2) In section 18-

(a)	subsection (1) is repealed and the following substituted-

" (1) Where at any time the moneys standing to the credit of the Fund are for the time being insufficient for the purposes of this Act, the Committee may borrow from the Treasurer moneys sufficient for the time being to make up the deficiency. ";

and

(b)	subsection (2), delete "and each amount when so repaid shall be paid by the Treasurer into the Public Account".

(3) In section 29-

(a)	subsection (1) (b), delete "Public Account" and substitute "Consolidated Revenue Fund"; and
(b)	subsection (2), delete "Public Account" and substitute "Con- solidated Revenue Fund".

(4) Sections 35 and 36 are repealed and the following section substituted

Application	it 35. The provisions of
of Financial
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985

1985. regulating the financial

No. 98.1 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

administration, audit and reporting of statutory authorities apply to and in respect of the Com- mittee and its opera- tions. ".

Casino Control Act 1984.

Sections 16, 17 and 18 are repealed and

the following section substituted

Application

of Financial

16. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Com- mittee and its opera- tions. ".

Cattle Industry

(1) Section 21 (3) is repealed.

Compensation Act 1965.

(2) After section 21 the following section is inserted

Application

of Financial

21A. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and the Fund. ".

(3) In section 24—

(a) subsection (1)—

(i)

delete "with the approval

of the Governor"; and

(ii)

delete "from the Public

Account"; and

(b)	subsection (2), delete ", and the the moneys when so repaid shall be paid by the Treasurer

into the Public Account".

1985.]

Acts Amendment (Financial [No. 98.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Cemeteries Act 1897.

In section 30-

(a)	subsection (1), delete "The" and substitute "Subject to sub- section (la) and notwithstand- ing the provisions of the Financial Administration and Audit Act 1985, the"; and
(b)	insert after subsection (1)—

" (la) The provisions of the Financial Administration and Audit Act 1985 regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Trustees of the Karrakatta Cemetery and the Trustees of Pinna- roo Valley Memorial Park Cemetery and their opera- tions. ".

Charitable Collections Act

In section 20-

1946.

(a)	subsection (2), delete the dash after "Minister" and para- graphs (a) and (b) and sub- stitute "a report of the result thereof"; and
(b)	subsection (4), delete "Audit Act, 1904" and substitute "Financial Administration and Audit Act 1985".

Child Welfare Act 1947.

Section 12 is repealed and the following

section substituted-

Application

of Financial

12. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and its operations under this

Act. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Coal Mine Workers

Section 31 is repealed and the following

(Pensions) Act 1943.

section substituted

Application

31. The provisions of

of Financial

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Tribunal and its operations. ".

Coal Miners' Welfare Act

Sections 18, 19, 20, 21 and 22 are repealed

1947. and the following section substituted

Application

of Financial

18. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Coal Mines Regulation

Section 38 (8) is repealed and the fol- " (8) The provisions of the Finan- cial Administration and Audit Act 1985 regulating the financial administration, audit and report- ing of statutory authorities apply to and in respect of the Coal Mines Accident Relief Fund Trust and its operations. ".

Act 1946.

lowing substituted-

Coal Mining Industry Long (1) In section 6, delete paragraphs (c)

Service Leave Act 1950.

and (d).

(2) After section 6 the following sec- tion is inserted

Application

of Financial	6A. The provisions of
Administra-

tion and

the Financial Admin-

Audit Act

istration and Audit Act

1985.

1985 regulating the fin-

ancial

administration,

19851 Acts Amendment (Financial [No. 98.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

audit and reporting of statutory authorities apply to and in respect of the Administrator and his operations. ".

Colleges Act 1978.

Sections 37 and 41 are repealed and the

following section substituted—.

Application

or Financial

37. (1) The provisions

Administra-

tion and	of the Financial Admin-
Audit Act	istration and Audit Act
1985.	1985 regulating the fin-

ancial administration, audit and reporting of statutory authorities apply to and in respect of a college and its opera- tions.

(2) Notwithstanding

the Financial Admin- istration and Audit Act

1985 references in that

Act to "financial year" and "annual report" shall be construed in relation to a college so that every period from 1 January to

31 December shall be

taken to be a financial year and "annual report" shall be construed ac- cordingly.

(3) The Minister, with the approval of the Treasurer, may determine that fox the purposes of this section in respect of any operation of the col- lege another period of one year may be sub- stituted for the financial year referred to in sub-

section (2). ".

No. 981 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Community Services Act (1) Section 11 is repealed and the fol-

1972. lowing section substituted

Application

of Financial

11. The provisions of

Administra-	the Financial Admin-
tion and
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of departments apply to and in respect of the Depart- ment and its opera- tions. ".

(2) In section 18—

(a)	after "shall", insert ", in ac- cordance with the provisions of the Financial Administration and Audit Act 1985,"; and
(b)	delete ", and in relation thereto is deemed to be a person subject to the provisions of the Audit Act, 1904".

Companies (Administra-

In section 12 (3), delete "accounting

tion) Act 1982.	officers for the purposes of the Audit Act 1904" and substitute "officers for the purposes of the Financial Admin- istration and Audit Act 1985".
(1) In section 31, delete "Each" and provisions of the Financial Admin- istration and Audit Act 1985, each".

Conservation and Land

substitute "Notwithstanding the

Management Act 1984.

(2) Section 52 is repealed.

(3) In section 66 (2), after "Loan" insert "and Capital Works".

(4) In section 73 (1), delete ", and in that case the Treasurer shall make advances to the Executive Director out of moneys available to the Treasurer for that purpose".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(5) Sections 75, 76, 77 and 78 are repealed and the following section sub- stituted

Application

t <

of Financial	75. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department of Con- servation and Land Man- agement and its opera- tions. ".

Construction Safety Act

Section 21 is repealed and the following

1972. section substituted

Application

of Financial

21. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department for the time being responsible for the administration of this Act and its operations under this Act. ".

Consumer Affairs Act 1971. Section 26 is repealed and the following

section substituted—.

Application

of Financial

26. The provisions of

Adnainistra-	the Financial Administra-
ton and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and its operations. ".

Country High School

Sections 16 and 17 are repealed and the

Hostels Authority Act 1960. following section substituted

Application

of Financial	16. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985

1985.

regulating the financial

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

administration, audit and reporting of statutory authorities apply to and in respect of the Authority and its operations. ".

Credit (Administration)

Section 60 is repealed and the following

Act 1984.

section substituted

Application

of Financial

60. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the department of the Public Service of the State principally assisting the Minister in the admini- stration of this Act, and its operations under the cognate Acts. ".

Dairy Industry Act 1973.

(1) Section 71 (3) is repealed.

(2) In section 72 (3), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(3)	Sections 77, 78 and 79 are repealed and the following section sub- stituted-

Application

of Financial

77. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Authority and its operations. ".

Dampier Port Authority

(1) In section 3 (1), the definition of

Act 1985.

"books" is deleted.

(2) Section 16 is repealed.

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(3) In section 72—

(a)	subsection (1), delete "General Loan Fund" and substitute "General Loan and Capital Works Fund";

and

(b)	subsection (3), delete " "the General Loan Fund" means the account referred to in section 56 (1) of the Audit Act 1904" and substitute " "the General Loan and Capital Works Fund" means the account of that name constituted under the Financial Administration and Audit Act 1985.".

(4) In section 73 (1) (a), delete "books kept under section 77 (1) in rela- tion to the performance by it of its functions under this Act" and sub- stitute "accounts kept by it under the provisions of the Financial Ad- ministration and Audit Act 1985".

(5) Sections 76 to 81 are repealed and the following section substituted

Application

of Financial

76. The provisions of

Administra-	the Financial Admin-
tion and
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Port Authority and its operations. ".

Debt Collectors Licensing In section 19 (2), delete "powers con-

Act 1964. ferred upon the Auditor General by the

Audit Act, 1904" and substitute "same

powers as the powers conferred upon

the Auditor General by the Financial

Administration and Audit Act 1985".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Distressed Persons Relief (1) Section 11 is repealed and the

Trust Act 1973.

following section substituted

Treasurer

I f

may request	11. When requested to the State, the Trust shall furnish to him particulars of any of its proceedings and operations. ".
informa-	do so by the Treasurer of
tion.

(2) After section 11, the following sec- tion is inserted—,

Application

of Financial

11A. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Trust and its operations. ".

(3) In section 12 (2), deleted paragraph

(b).

District Court of Western

In section 26 (1) (g), delete "Audit Act 1904, or his officers" and substitute

Australia Act 1969.

"Financial Administration and Audit

Act 1985".

Dried Fruits Act 1947.

(1) In section 37 (1), delete paragraph

(n).

(2) After section 37 the following sec- tion is inserted-

Application

of Financial

37A. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board

and its operations. ".

19851 Acts Amendment (Financial [No. 98.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Eastern Goldfields Trans- Sections 28, 29, 30 and 31 are repealed

port Board Act 1984.

and the following sections substituted

Application

fit

of Financial

28. The provisions of

Administra-

tion and	the Financial Admin-
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its opera- tions.

Copies of

statements	29. A copy of the the Board and the opinion of the Auditor General in relation thereto shall be furnished to the municipal councils of the Town of Kalgoorlie and of the Shire of Boulder at the same time as they are sub- mitted to the Minister. ".
etc. to	financial statements of

municipal

councils.

Education Act 1928.

Section 38 is repealed and the following

section substituted

Application

of Financial

38. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and its operations. ".

Employment Agents Act

(1) Section 10 (3) is repealed.

1976.

(2) After section 10, the following

section is inserted

Application

of Financial

10A. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial

administration, audit and

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

reporting of departments apply to and in respect of the Department for the time being responsible for the administration of this Act and its operations under this Act. ".

(3) In section 46 (7), delete "similar powers to those powers conferred upon the Auditor General by the Audit Act, 1904" and substitute "the same powers as the powers con- ferred on the Auditor General by the Financial Administration and Audit Act 1985".

Employers' Indemnity

(1) In section 6 (a), delete "any sented in the Public Account may lawfully be invested" and substitute "the manner that moneys in the Public Bank Account may lawfully be invested under the Financial Administration and Audit Act 1985".

Supplementation Fund

securities in which money repre- (2) In section 7 (1) (a), delete "out of moneys appropriated by Parliament for the purpose".

Act 1980.

(3) Sections 8 and 9 are repealed and the following section substituted

Application

f t

of Financial

8. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Commission and its operations. ".

Equal Opportunity Act

(1) In section 95-

1984. (a) subsection (1), delete ", on or before 30 September in each year, prepare and present to the Minister a report relating

to the period of 12 months

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.	Repeal or amendment.
ending on the preceding 30 June on" and substitute "include in his annual report required to be made under the Financial Administration and Audit Act 1985 a report on";
and

(b) subsection (2) is repealed.

(2) In section 144—

(a)	subsection (1), delete ", on or before 30 September in each year, prepare and present to the Minister" and substitute "include in his annual report required to be made under the Financial Administration and Audit Act 1985"; and

(b) subsection (2) is repealed.

Esperance Port Authority Act 1968.

(1) Section 17 is repealed and the fol- lowing section substituted

Record of

Proceedings.

17. The Port Authority shall keep a record of its proceedings in such manner and form as the Minister approves. ".

(2) In section 53 (1), delete ", and any advances made by the Treasurer under this subsection may be made by him out of moneys appropriated by Parliament for the purposes of this Act".

(3) In section 56 (4), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(4)	In section 59 (1), after "Loan" insert "and Capital Works".

(5) In section 60 (1), delete "Public

Account" in both places where it

occurs and substitute "Consolidated

Revenue Fund".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(6) In section 61, delete "Public

Account" and substitute "Consoli-

dated Revenue Fund".

(7)	Sections 62, 64, 66, 67, 68 and 69 are repealed and the following section substituted

Application

4 g

of Financial	62. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Port Authority and its opera- tions. ".

Factories and Shops Act Section 20 is repealed and the following

1963. section substituted

Application

I C

of Financial

20. (1) The provisions

tion and

Administra-	of the Financial Admin-
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of departments apply to and in respect of the depart- ment for the time being responsible for the admin- istration of this Act and its operations under this Act.

(2) The financial statements or reports prepared for the purposes of the Financial Admin- istration and Audit Act 1985 by the department for the time being respon- sible for the administra- tion of this Act shall not

(a)	refer by name to any particular oc-

cupier; or

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(b)	be so framed as to render the identity of any occupier readily ascertain- able. ".

Financial Agreement Act In section 4—

1928.

(a)	subsection (2), delete "General Loan Fund" in both places where it occurs and substitute "General Loan and Capital Works Fund"; and

(b) subsection (3) is repealed.

Firearms Act 1973.

Section 5 (4) is repealed and the follow-

ing substituted-

" (4) The provisions of the Fin- ancial Administration and Audit Act 1985 regulating the financial administration, audit and reporting of departments apply to and in respect of the Police Department and its operations under this Act. ".

Fire Brigades Act 1942.

Sections 28 and 47 are repealed and the

following section substituted

Application

of Financial

47. (1) With the ex-

Administra-	ception of section 42, the
tion and
Audit Act	provisions of the Fin-
1985.	ancial Administration and Audit Act 1985 regulating the financial administra- tion, audit and reporting of statutory authorities apply to and in respect of the Board and its opera- tions.
(2) Section 36 of this Act shall continue to apply to and in respect of the Board notwithstanding the Financial Administra- tion and Audit Act

1985. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Fisheries Act 1905.

(1) Section 35M is repealed and the following section substituted

Application

of Financial

35M. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and its operations, including the Fisheries Research and Development Fund. ".

(2) In section 57, delete "The" and sub- stitute "Notwithstanding the provi- sions of the Financial Administra- tion and Audit Act 1985, the".

Fremantle Port Authority Act 1902.

(1) Section 17 is repealed and the fol- lowing section substituted-

Minutes of

proceedings.

17. The Port Authority shall keep minutes of its proceedings in such manner and form as the Minister shall direct. ".

(2)	Section 58A (2) is repealed and the following substituted-

" (2) Where there is, or is likely to be a deficiency in the Account referred to in subsection (1), the Port Authority may, in order to make good or to avoid the deficiency, borrow from the Treasurer such sums, on such terms and conditions as to repayment as the Treasurer specifies. ".

(3) In section 58B (1), delete ", and where advances are made by the Treasurer under this subsection, such advances may be so made out of moneys appropriated by Parlia-

ment for the purposes of this Act".

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(4) In section 58E (4), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(5) In section 58H (1), after "Loan" insert "and Capital Works".

(6) Section 581 (1), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(7) In section 58K, delete "Public Account" and substitute "Consoli- dated Revenue Fund".

(8)	Sections 58L, 60, 61, 62, 63 and 64 are repealed and the following section substituted

Application

of Financial	58L. The provisions of
tion and

Administra-	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Port Authority and its opera- tions. ".

Fruit Growing Industry

Sections 19, 20, 21, 22 and 23 are repealed

(Trust Fund) Act 1941.

and the following section substituted-

Application

of Financial

19. The provisions of

tion and

Administra-	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Committee and its operations. ".

Fruit-growing

Sections 9 (6) and (7) and 10 are

Reconstruction Scheme

repealed and the following section sub-

Act 1972.

stituted-

Application

of Financial

10. (1) The provisions

Administra-

tion and	of the Financial Admini-
Audit Act	stration and Audit Act

1985.

1985 regulating the flnan-

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

cial administration, audit and reporting of statutory authorities apply to and in respect of the Rural Adjustment and Finance Corporation of Western Australia and its opera- tions under this Act.

(2) The Rural Adjust- ment and Finance Cor- poration of Western Australia shall cause separate records and ac- counts to be maintained in respect of the Fruit- growing Reconstruction Fund. ".

Geraldton Port Authority (1) Section 17 is repealed and the

Act 1968.

following section substituted

Records of

proceedings.

17. The Port Authority shall keep a record of its proceedings in such man- ner and form as the Min- ister approves. ".

(2)	In section 53 (1), delete ", and any advances made by the Treasurer under this subsection may be made by him out of moneys appropriated by Parliament for the purposes of this Act".

(3) In section 56 (4), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(4) In section 59 (1), after "Loan" insert "and Capital Works".

(5) In section 60 (1), delete "Public

Account" in both places where it

occurs and substitute "Consolidated

Revenue Fund".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(6) In section 61, delete "Public Account" and substitute "Conso- lidated Revenue Fund".

(7)	Sections 62, 64, 66, 67, 68 and 69 are repealed and the following section substituted

Application

of Financial

62. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Port Authority and its opera- tions. ".

Government Employees'

Sections 24 (4), 25 and 26 are repealed

Housing Act 1964.

and the following section substituted

Application

of Financial

25. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Auth- ority and its opera- tions. ".

Government Railways Act

1904. (1) Section 54 is repealed.

(2) In section 54E (1), delete ", the Treasurer, who is hereby authorized to grant the approval, may make, and the Commission may borrow, from the Public Account advances of" and substitute "the Commis- sion may borrow from the Treasurer".

(3) In section 54H

(a)	delete "money referred to in section four of the Audit Act

1904, as "Public Moneys" " and

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

substitute

"Consolidated

Revenue Fund"; and

(b)	delete "Public Account" and subs titute "Consolidated Revenue Fund".

(4) In section 54M, delete "from the Public Account" and substitute "under section 54E".

(5) Sections 55, 56, 57 and 58 are repealed and the following section substituted

Application

55. The provisions of

of Financial

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Commis- sion and its operations. ".

(6) In section 60, delete "be paid into the Public Account, and, except as by this Act otherwise provided, form part of the Consolidated Revenue Fund" and substitute ", except as otherwise provided by this Act, be paid into the Consoli- dated Revenue Fund".

(7) Section 91 is repealed.

Grain Marketing Act 1975.

(1) Sections 35 (1), (2), (3) and (4) and 37 are repealed and the following section substituted

Application

I C

of Financial

35. The provisions of

Administra-

the Financial Administra-

tion. and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Grain Pool

and its operations. ".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) In section 36 (2)-

(a)	delete "Public Account, as defined in the Audit Act, 1904, which account" and substitute "Consolidated Revenue Fund which fund"; and
(b)	delete "that account" and sub- stitute "the Consolidated Revenue Fund".

Health Act 1911.

Section 247E is repealed and the follow-

ing section substituted

Application

or Financial

247E. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
/9&5.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Analyti- cal Committee and its operations. ".

Health Education Council Act 1958.

After section 11, the following section

is inserted

Application

of Financial

11A. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Health Department and the Fund. ".

Health Legislation

Section 10 is repealed and the following

Administration Act 1984. section substituted

Application

of Financial	10. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and its

operations. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Herd Improvement Service (1) In section 16 (4), after "Loan"

Act 1984.

insert "and Capital Works".

(2) Section 18 (1) is repealed and the following substituted

" (1) The Corporation may bor-

row from the Treasurer such amounts and for such reasons as the Treasurer approves, on such conditions as to repayment and payment of interest as the Treasurer imposes. ".

(3) In section 19, delete "Public Account may be invested under the Public Moneys Investment Act 1961" and substitute "Public Bank Account may be invested under the Fin- ancial Administration and Audit Act 1985".

(4)	Sections 22 and 23 are repealed and the following section substituted

Application

of Financial

22. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Corpora- tion and its opera- tions. ".

Honey Pool Act 1978.

Sections 25 and 28 are repealed and

the following section substituted

Application

of Financial

25. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Honey Pool and its opera-

tions. ".

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

Hospitals Act 1927.

(1) In section 7 (2), after "powers"

insert "and duties".

(2) Section 24 is repealed and the

following section substituted

Application

t t

of P111117:10/01	24. (1) The provisions
Administra-

tion and	of the Financial Admin-
Audit Act	istration and Audit Act
1985.	1985 regulating the fin-
ancial administration, audit and reporting of statutory authorities apply to and in respect of every Board and its opera- tions.
(2) The accounts caused to be kept by a Board in accordance with the Financial Administra- tion and Audit Act 1985 shall, at all reasonable times, be open to the inspection of any mem- ber of the Board.

(3) Notwithstanding

the Financial Administra- tion and Audit Act 1985, the Minister may, to the extent and in the man- ner provided by the Treasurer's Instructions, consolidate all or some of the annual reports that he is required to make under that Act in respect of public hospitals of which the Minister is deemed to be the Board. ".

(3) Section 26 (1), (3) and (4) is

repealed.

No. 98.1 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Hospital Fund Act 1930.

Sections 20 and 21 are repealed and

the following section substituted

Application

of Financial

20. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and the Fund. ".

Housing Act 1980. (1) In section 63 (6), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(2) Sections 65, 66 and 67 are repealed and the following section sub- stituted-

4.4

Application

of Financial

65. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Commission and its operations. ".

Housing Loan Guarantee

In section 7E (1) (b), delete "money

Act 1957.

referred to in section four of the Audit Act, 1904, as "Public Moneys" " and sub- stitute "Consolidated Revenue Fund".

Industrial and Commercial

(1) In section 22 (3)—

Employees' Housing Act

1973.

(a)

delete "Public Account, which account" and substitute "Con- solidated Revenue Fund, which"; and

(b)

delete "into the Pubic Account" and substitute "into the Con-

solidated Revenue Fund".

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) Sections 24 (4), 25 and 26 are repealed and the following section substituted

Application

of Financial	25. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Authority and its operations. ".

Industrial Lands

(1) In section 6B (3)—

Development Authority

Act 1966.

(a)

paragraph (e), delete "authority;" and substitute "authority."; and

(b) delete paragraph (f).

(2) In section 6C, delete paragraph (a) and substitute the following

(a)	in any manner in which moneys standing to the credit of the Public Bank Account may be invested under the Financial Administration and Audit Act 1985; ".

(3)	Section 6E is repealed and the fol- lowing section substituted

Application

of Financial

6E. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1085.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Develop- ment Authority and its

operations. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(4) In section 13 (3)—

(a)	delete "Public Account which account" and substitute "Con- solidated Revenue Fund which";

and

(b)	delete "Public Account" in the second place where it occurs and substitute "Consolidated Revenue Fund".

Industrial Relations Act In section 69 (8), delete "Public

1979.

Account" and substitute "Consolidated

Revenue Fund".

Interpretation Act 1984.	In section 5, in the definition of "Auditor General" delete "Audit Act 1904" and substitute "Financial Administration and Audit Act 1985".
Joondalup Centre Act 1976.	(1) In section 42 (1), delete "the Treasurer, who is hereby authorised to grant the approval, may make, and the Corporation may borrow, from the Public Account advances of" and substitute "the Corporation may borrow from the Treasurer".
(2) In section 43 (8), delete "money referred to in section 4 of the Audit Act, 1904, as "Public Moneys" " and substitute "Consolidated Revenue Fund".
(3) In section 44, delete "Public Ac- count" and substitute "Public Bank Account".
(4) In section 45, delete "Public Ac- count" and substitute "Consolidated

Revenue Fund".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(5) Sections 46, 47 and 48 are repealed and the following section sub- stituted

Application

66'

of Financial	46. The provisions of
Administra-

tion and	the Financial Admin-
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Corporation and its operations. ".

Land Act 1933. In section 139 (2b), delete "Public Account" and substitute "Consolidated Revenue Fund".

Land Tax Assessment Act (1) Section 6 (2) is repealed.

1976.

(2) After section 6, the following section

is inserted

Application

of Financial

6A. The provisions of

Amifaistra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the State Taxation De- partment and its opera- tions under this Act. ".

Law Reform Commission (1) In section 11 (7), delete "and to

Act 1972.

the provisions of section 13".

(2) Section 13 is repealed and the following section substituted-

Application

of Financial

13. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Commis- sion and its opera-

tions. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Legal Aid Commission Act (1) Sections 56 and 57 are repealed and

1976. the following section substituted

Application

of Financial

56. (1) The provisions

Administra-	of the Financial Admini-
tion and
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Commis- sion and its operations.
(2) A copy of the annual report of the Com- mission and the opinion of the Auditor General in relation to the financial statements of the Com- mission shall be furnished to

(a)

the Attorney

General;

(b)

the Attorney General of the Commonwealth;

(c)

the Commonwealth

Council;

(d) the Law Society;

(e)	the Legal Contri- bution Trust esta- blished by section 5 of the Legal Con- tribution Trust Act 1967; and
(f)	the Barristers Board constituted under the Legal Practitioners Act 1893,

at the same time as they are submitted to the

Minister. ".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) In section 59-

(a) subsection (1) is repealed; and

(b)	subsection (2), delete "under subsection (1)".

(3) Section 60 is repealed.

Legal Contribution Trust

(1) Section 15 is repealed and the fol-

Act 1967.

lowing section substituted

Application

of Financial

15. (1) The provisions

Administra-	of the Financial Admini-
tion and
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Trust and its operations.

(2) Notwithstanding

the Financial Administra- tion and Audit Act 1985, references in that Act to "financial year" and "annual report" shall be construed in relation to the Trust (but not in relation to the Guarantee Fund) so that every period from 1 January to 30 June and from 1 July to 31 December shall be taken to be a financial year and "annual report" shall be construed accord- ingly, except that the obligation to prepare a report on the operations of the Trust imposed by section 66 of the Finan- cial Administration and Audit Act 1985 shall be satisfied by preparing a

report for the 12 month

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

period ending on 30 June each year and submitting that report at the same time as the financial statements for the 6 month period ending 30 June are submitted.

(3) The requirement imposed on the Trust by section 69 of the Financial Administration and Audit Act 1985 to submit an annual report to the Minister shall be taken to impose also a similar requirement to submit within the same period a copy of each such report to the Board and the Society. ".

(2) Sections 32, 52 and 53 (2) are repealed and the following section substituted-

Reports to be "

copied to

32. The requirement

Board and	imposed on the Trust by
Society.	section 69 of the Financial Administration and Audit Act 1985 to submit an annual report to the Min- ister in respect of the Guarantee Fund shall be taken to impose also a similar requirement to submit within the same period a copy of each such report to the Board and the Society. ".

Library Board of Western

(1) In section 17, delete "in the Public Account" and substitute "standing to the credit of the Public Bank Account constituted under the Fin- ancial Administration and Audit

Australia Act 1951.

Act 1985".

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) Section 20 is repealed and the following section substituted

Application

of Financial

20. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Litter Act 1979. Sections 20 (3) and (4), 21 and 22 are repealed and the following section sub- stituted-

Application

of Financial

21. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Council and its operations. ".

Local Government Act 1960. In section 589 (iii), delete "becomes part of the public moneys mentioned in the Audit Act 1904, and the proper officer shall after the expiration of that period of six years pay the money into the State Public Account mentioned in that Act" and substitute "shall be paid by the proper officer into the Consoli- dated Revenue Fund ".

Local Government Super- (1) After section 11 (4), the following

annuation Act 1980.	subsection is added-
" (4a) If the receipt or expendi-
ture of money is delegated by the
Board pursuant to an agreement
entered into under this section,
the Board shall procure from the
delegate, not later than 2 months
after the end of each financial
year, a full and true statement of
account of all the moneys received
and expended by the delegate on

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

behalf of the Board during that year and a statement of the assets and liabilities held or incurred by the delegate on behalf of the Board as at the end of that year. ".

(2) Sections 16 and 17 are repealed and the following section substituted

Application

of Financial	16. (1) The provisions
tion and

Administra-	of the Financial Admini-
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations.
(2) To the extent that the financial statements submitted to the Auditor General relate to state- ments procured by the Board from a delegate pursuant to section 11 (6), the Auditor General shall state in his opinion whether the statements submitted to him corres- pond with the informa- tion contained in the statements submitted to the Board by the delegate and whether the functions performed by the delegate (as disclosed in such statements) have been delegated to the delegate by the Board in accord- ance with an agreement entered into under section 11.
(3) The Minister may, at any time prior to the submission to him of the

Board's annual report in

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

respect of a financial year, direct the Board to include in its annual report a report on any particular matter with respect to the scheme and the Board shall comply with such a direction. ".

(3) In Schedule 2, items 3 and 4 are deleted and the following sub- stituted

" 3 s.16 Functions, powers and duties under the Finan- cial Administration and Audit Act 1985. ".

Lotteries (Control) Act

Sections 9 (1) (b) and (c) and 11 (1),

1954. (2), (3) and (4) are repealed and the fol- lowing section substituted

Application

of Financial

11. (1) The provisions

Administra-

of the Financial Admini-

tion and

Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Commission and its operations. ".

Lotto Act 1981. Sections 6 (1) (b) and (c) and 8 (1), (2), (3) and (4) are repealed and the fol- lowing section substituted

Application

of Financial	8. (1) The provisions
Administra-

tion and	of the Financial Admini-
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Commission

and its operations. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Machinery Safety Act

Section 10 is repealed and the following

1974. section substituted

Application

of Financial

10. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of depart- ments apply to and in respect of the department for the time being respon- sible for the administra- tion of this Act and its operations under this Act. ".

Main Roads Act 1930.

(1) In section 19—

(a)	paragraph (b) is deleted and the following paragraph sub- stituted

" (b) report to the Minister on his proceedings under this Act on such occasions as the Min- ister directs; "; and

(b) paragraph (c) is deleted.

(2) After section 19, the following sec- tion is inserted

Application

Cif

of Financial

19A. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Commis- sioner and his opera- tions. ".

19851 Acts Amendment (Financial [No. 98.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Marine and Harbours Act Sections 16 and 17 are repealed and the

1981. following section substituted

Application

of Financial

16. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and its operations. ".

Marketing of Eggs Act 1945. Sections 34 and 36 are repealed and the

following section substituted

Application

of Financial

34. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Marketing of Lamb Act (1) In section 15 (3), delete "Public

1971. Account" in both places where it

occurs and substitute "Consolidated

Revenue Fund".

(2) Sections 27 and 29 (1) are repealed and the following section sub- stituted

Application

of Financial

27. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Marketing of Potatoes Act Sections 37 and 40 are repealed and the

1946. following section substituted

Application IC

of Financial

37. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act

tion and Audit Act 1985

1985.

regulating the financial

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Metropolitan Market Act (1) In section 16, delete "out of moneys

1926. appropriated by Parliament to such

purpose, to enable the Trust" and

substitute "to the Trust to enable

it".

(2) Sections 17, 18, 19, 20 and 21 are repealed and the following section substituted

((

Application

of Financial

17. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Trust and its operations. ".

Metropolitan (Perth)

(1) In section 43, delete the definitions Account" and substitute " "General Loan and Capital Works Fund" means the General Loan and Capital Works Fund constituted under the Financial Administration and Audit Act 1985. ".

Passenger Transport	of "General Loan Fund" and "Public
Trust Act 1957.

(2) In section 45 (1)-

(a)	delete "the Treasurer, with the approval of the Governor who is hereby authorised to grant the approval, may make, and the Trust may borrow, from the Public Account advances of" and substitute "the Trust may borrow from the Treasurer"; and
(b)	delete "Governor" in the second and third places where it occurs and substitute "Trea- surer".

1985.]

Acts Amendment (Financial [No. 98.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(3) In section 48 (2) (b)—

(a)	delete "Public Account, which Account" and substitute "Con- solidated Revenue Fund, which"; and
(b)	delete "Public Account" in the second place where it occurs and substitute "Consolidated Revenue Fund".

(4) In section 51—

(a) subsection (1)—

(i) after "Loan" in the first place where it occurs, insert "and Capital Works";

(ii) paragraph (a), after "Loan" insert "and Capital Works";

and

(iii) paragraph (b), after "Loan" insert "and Capital Works";

and

(b) subsection (3) is repealed.

(5) In section 52—

(a)

subsection (1), delete "Where any portion of money repre- sented in the Public Account, but not being a portion of the General Loan Fund, is applied to enable the Trust to carry out its functions," and sub- stitute "Where any money from the Consolidated Revenue Fund is applied to enable the Trust to carry out its functions, then, notwithstanding the Financial Administration and Audit Act 1985"; and

(b) subsection (2) is repealed.

No. 98.1 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(6) In section 54, delete "Public Account" and substitute "Public Bank Account".

(7)	Sections 56, 57, 59, 60, 61, 62 and 63 are repealed and the following section substituted

Application

of Financial	56. (1) The provisions
tion and

Administra-	of the Financial Admin-
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Trust and its opera- tions.
(2) The Under Trea- surer shall supply, at the request of the Trust, a certificate of the amounts recorded under sections 51 and 52 and the Trust shall show those amounts in their financial state- ments and reports pre- pared for the purposes of the Financial Administra- tion and Audit Act 1985. ".

Metropolitan Region Town (1) Sections 29 and 38 (1) (c) are

Planning Scheme Act	repealed and the following section
1959.	substituted

Application

of Financial

29. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Auth- ority and its opera-

tions. ".

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) Section 39 (1) is repealed and the following substituted

" (1) If the money represented

in the Fund is insufficient at any time to meet expenditure incurred or proposed to be incurred by the Authority in carrying out its func- tions the Authority may borrow from the Treasurer such amounts as the Treasurer approves, on such conditions as to repayment and payment of interest as the Treasurer imposes. ".

(3)	In section 40 (6) (b), delete "money referred to in section four of the Audit Act as "Public Moneys" " and substitute "Consolidated Revenue Fund".

Mining and Petroleum Sections 27 and 35 (2) and (3) are

Research Act 1981.

repealed and the following section sub-

stituted

Application

of Financial

27. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Institute and its operations. ".

Motor Vehicle (Third Party Sections 3K (2), 3Q, 3QA and 3QB are

Insurance) Act 1943.

repealed and the following section sub-

stituted-

Application

i f

of Financial

3Q. (1) The provisions

Administra-

of the Financial Admin-

tion and

Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Trust and its opera-

tions.

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) All accounts and records of transactions kept by the Trust in ac- cordance with the Fin- ancial Administration and Audit Act 1985 shall be open to the inspection of the Minister and any person authorized by the Minister, and all persons so empowered may take copies of or extracts from those books and records. ".

Multicultural and Ethnic

Section 18 is repealed.

Affairs Commission Act

1983.

Murdoch University Act

(1) In section 32 (4) (b), delete "money referred to in section 4 of the Audit Act 1904 as "Public Moneys' and substitute "Consolidated Revenue Fund".

1973.

(2)	Sections 34 and 35 are repealed and the following section substituted

Application

of Financial

34. (1) Subject to sub-

Administra-	section (4), the provisions
tion and
Audit Act	of the Financial Admini-
1985.	stration and Audit Act 1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the University and its operations.
(2) The Senate shall include in its annual report a summary of the work, researches and investigations carried out by the University during that year.

(3) Notwithstanding

the Financial Administra- tion and Audit Act 1985, the financial year of the University shall end on

31 December.

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(4) Notwithstanding

the provisions of the Financial Administration and Audit Act 1985-

(a)	sections 21, 22, 42 and 44 of that Act shall not have effect in relation to the University; and
(b)	section 58 of that Act shall have effect in relation to the University as if it had been enacted in the following form-

Treasurer's

Instructions.

58. (1) The Treasurer may prepare and issue and amend instructions, in this Act called the "Treasurer's Instruc- tions", with respect to the annual report required to be prepared under section 66, including instructions with respect to account- ing standards and other requirements for the pre- paration of financial statements required under section 67, but instruc- tions issued under this section shall not be inconsistent with this Act or the regulations.

(2) Without limiting the generality of subsec- tion (1), the Treasurer may issue instructions relating to

(a)	the establishment and keeping of the accounts of statu- tory authorities in- cluding accounts of subsidiary and

related bodies;

No. 98J Acts Amendment (Financial

11985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(b)

the form and con- tent of financial statements and re- ports on the opera- tions of statutory

authorities

and

their

subsidiary

and related bodies;

and

(c)

the preparation of performance indi- cators of statutory

authorities

and

their

subsidiary

and related bodies. (3) The Treasurer's Instructions may be issued

to apply

at all times or at a spe- cified time;

to all sta- tutory auth- orites and their subsidi- ary and re- lated bodies or to speci- fied statutory authorities

or subsidiary or related bodies;

(b)	so as to require a matter affected by the instructions to be-

(i) in accord- ance with a specified standard or specified requirement;

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(ii) approved by or to the satisfaction

of a specified person or body or a specified class of per- son or body;

( c) so as to confer a discretionary auth- ority on a specified person or body or a specified class of person or body;

(d)

so as to empower the Treasurer by written direction issued generally or in a particular case to supplement the

requirements

the	instructions;

and

(e)

so as to provide, or to empower the Treasurer to pro- vide by written direction, in a specified case or class of case for the exemption of persons or things or a class of persons or things from the provisions of the instructions, whether uncondi- tionally or on spe- cified conditions or

conditions

addi-

tionally imposed and either wholly or to such an extent as is speci- fied or otherwise

determined.

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(4) Subject to this Act, every accountable auth- ority and officer shall comply with the Treas- urer's Instructions.

(5) In subsection (3)

"specified" means spe-

cified in the instructions.

(6) The Treasurer shall cause to be published in the Gazette notice of the making or amendment of Treasurer's Instructions, but notices under this subsection need not include the text of the instructions or the amendments. ".

Museum Act 1969.

Section 35 is repealed and the following

section substituted-

Application

of Financial

35. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Museum and its operations. ".

National Trust of Australia Sections 23 and 24 are repealed and the

(W.A.) Act 1964.

following section substituted-

Application

of Financial

23. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of The Trust

and its operations. ".

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

Parks and Reserves Act

Section 12 is repealed and the following

1895. section substituted

Application

of Financial.

12. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of a Board and its operations. ".

Parliamentary

Commis-

Section 27 is repealed and the follow-

sioner Act 1971.

ing section substituted

Commis-

sioner may

27. Notwithstanding

report to

Parliament.

the Financial Administra- tion and Audit Act 1985, the Commissioner may at any time, if he thinks fit, lay before each House of Parliament a report on any matter arising in con- nection with the exercise of his functions. ".

Parliamentary Superannua- Section 8 is repealed and the following

tion Act 1970.

section substituted

Application

of Financial

8. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Trustees and their operations. ".

Perth Mint Act 1970.

(1) In section 5—

(a)	in the definition of "the Auditor General" delete "sec- tion 5 of the Audit Act, 1904" and substitute "the Financial Administration and Audit Act 1985"; and
(b)	the definition of "the Public

Account" is deleted.

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2)	In section 20 (4) (b), delete "Public Account" and substitute "Public Bank Account constituted under the Financial Administration and Audit Act 1985.".

(3) In section 28 (1), delete ", and where moneys are borrowed from the Treasurer under this subsection, those moneys may be paid to the Director out of moneys appropriated by Parliament for those purposes".

(4) In section 31, delete "Public Account" and substitute "Public Bank Account constituted under the Financial Administration and Audit Act 1985.".

(5)	Sections 33 and 34 are repealed and the following section substituted

Application

of Financial

33. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Director and his operations. ".

(6) In section 36-

(a)

subsection (1), delete ", the Auditor General" and "or Auditor General"; and

(b)

subsection (3), delete "Auditor

General,".

(7) Sections 37, 38 and 39 are repealed.

(8) In section 40, delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

(9) In section 41, delete "Public

Account" and substitute "Conso-

lidated Revenue Fund".

1985.]

Acts Amendment (Financial [No. 98.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(10) In section 42—

(a)	delete "such funds or accounts in the Public Account as the Treasurer directs" and sub- stitute "the Consolidated Revenue Fund"; and
(b)	paragraph (e), delete "Public Account" and substitute "Con- solidated Revenue Fund".

Perth Theatre Trust Act

Sections 21, 22 and 25 are repealed and

1979. the following section substituted

Application

of Financial

21. (1) The provisions

Administra-

of the Financial Admini-

tion and

Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Trust and its operations.

(2) The Trust shall not, without the consent of the Minister, incur any expenditure which exceeds the estimates of expendi- ture approved by the Minister under the Finan- cial Administration and Audit Act 1985. ".

Petroleum Products

Section 7 (5) and (6) is repealed and " (5) The provisions of the Finan- cial Administration and Audit Act 1985 regulating the financial administration, audit and reporting of departments apply to and in respect of the Department of Con- sumer Affairs and its operations under this Act. ".

Pricing Act 1983.

the following substituted-

Plant Diseases Act 1914.

(1) In section 12C (1) paragraph (da)

is deleted.

No. 98. I Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) After section 12E, the following section is inserted

Application

of Financial

12F. (1) The provi-

Administra-	sions of the Financial
tion and
Audit Act	Administration and Audit
1985.	Act 1985 regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of a Committee and its operations.

(2) Notwithstanding

the provisions of the Financial Administration and Audit Act 1985, the financial year of a Com- mittee shall end on 31 August. ".

Port Hedland Port

(1) Section 16 is repealed and the fol-

South West Development (1) In section 22 (1), delete "The

Authority Act 1984.	Treasurer may make, and the Auth- ority may borrow, from the Public Account advances of" and substitute
"The Authority may borrow from

the Treasurer".

No. 98.1 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) Sections 26, 27 and 28 are repealed and the following section sub- stituted

Application

of Financial

26. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Auth- ority and its opera- tions. ".

State Energy Commission (1) In section 99—

Act 1979.

(a)

subsection (2) is repealed and

the following substituted-

" (2) The Minister shall sub-

mit to Parliament the annual

estimates of the Commission

submitted to him in accord-

ance with the Financial Ad-

ministration and Audit Act

1985. "; and

(b)

subsection (7) is repealed and the following substituted

(7) Moneys received by the Commissioner shall be deemed, in the hands of the Commission, to be revenue or profit or income moneys for the purpose of sub- section (6) if those moneys are-

(a)	received by the Com- mission by appropria- tion by Parliament from the Consoli- dated Revenue Fund;

(b)	advanced to the Com- mission from the

Treasurer's Advance

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

Account and the Treasurer directs that such moneys shall be deemed to be revenue or profit or income moneys. ".

(2) In section 100 (1), after "Loan" insert "and Capital Works".

(3) Section 103 is repealed.

(4) In section 106 (1)-

(a)	delete "money referred to in section four of the Audit Act, 1904, as "Public moneys" " and substitute "Consolidated Revenue Fund"; and
(b)	delete "Public Account" and substitute "Consolidated Re- venue Fund".

(5) In section 107 (1), delete "The Treasurer, who is hereby authorized to grant the approval, may make, and the Commission may borrow, from the Public Account advances of" and substitute "The Commission may borrow from the Treasurer".

(6) Sections 114 to 118 are repealed and the following section substituted

Application

of FinancIal	114. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Commission and its operations. ".

State Engineering Works

(1) In section 25 (1), delete "The ?treasurer, who is hereby authorized to grant the aproval, may make, and the Corporation may borrow, from the Public Account, out of moneys appropriated by Parliament for that purpose, advances of" and substitute "The Corporation may

Act 1984.

borrow from the Treasurer".

No. 98.1 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) Section 27 is repealed.

(3) In section 28, delete "Public Account may be invested under the Public Moneys Investment Act 1961" and substitute "Public Bank Account may be invested under the Financial Administration and Audit Act 1985".

(4)	Sections 30 and 31 are repealed and the following section substituted

Application

of Financial	30. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Corpora- tion and its opera- tions. ".

State Government Insur- (1) In section l-

ance Office Act 1938.

(a)	subsection (7), delete "seven, eight, nine, ten, eleven, four- teen, sixteen, subsection (2) of sections seventeen, nineteen, twenty, twenty-one, and twenty- two" and substitute "7, 8, 9, 10 and 17"; and

(b) subsection (8)-

(i) paragraph (a), delete "without the consent of the Auditor General"; and

(ii) delete paragraph (b);

and

(c)	after subsection (8) the follow- ing is inserted-

" (8a) The provisions of the Financial Administration and Audit Act 1985 regulating the

ina nc i a 1 administration,

audit and reporting of sta-

tutory authorities apply to

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

and in respect of the State Government Insurance Office and its operations. ".

State Government Insur- In section l-

ance Office Amendment

Act 1983.

(a)	section 7A (8), delete "In" and substitute "Notwithstanding the provisions of the Financial Ad- ministration and Audit Act 1985, in"; and
(b)	section 7A (9), delete "The" and substitute "Notwithstand- ing the provisions of the Fin- ancial Administration and Audit Act 1985, the".

State Trading Concerns Act

1916. (1) In section 8-

(a)	subsection (1), delete "General Loan Fund" in both places where it occurs and substitute "General Loan and Capital Works Fund"; and
(b)	subsection (3), delete "and Controller General of Ac- counts".

(2) Section 11 is repealed.

(3)

In section 12, delete "in the Public Account" and substitute "standing to the credit of the Public Bank Account constituted under the Fin- ancial Administration and Audit Act 1985".

(4)

Sections 14 and 16 are repealed and

the following section substituted-

14. The provisions of the Financial Administra- tion and Audit Act 1985 regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of every trad- ing concern and its opera- tions. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(5)	In section 17 (2), delete "the defici- ency may be provided from the appropriation "Advance to Trea- surer." " and substitute "the trad- ing concern may borrow from the Treasurer.".

(6) Sections 19, 20, 21 and 22 are

repealed.

(7) In section 28, delete ", and such regulations shall supersede those made under the provisions of the Audit Act, 1904, in their application to the accounts of the said trading

concerns".

State Transport	Section 14 is repealed and the following
Co-ordination Act 1981.	section substituted

Co-ordinator

General to

14. The Co-ordinator

report on	General shall include in
Transport
Strategy	his annual report required
Committees.	to be made under the
Financial Administration
and Audit Act 1985 a report on the proceedings and work of every Transport Strategy Com- mittee. ".

Suitors' Fund Act 1964.

(1) In section 4—

(a)	subsection (6), delete "the Treasurer may, with the approval of the Governor, from time to time advance to the Fund from the Public Account (which is hereby to the necessary extent appro- priated accordingly), advances of" and substitute "the Board may borrow from the Treasurer";
(b)	subsection (7), delete ", and the amount of each advance when so repaid shall be paid by the Treasurer into the Public Account"; and

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(c)	subsection (9), delete "Audit Act, 1904" and substitute Finan- cial Administration and Audit Act 1985".

(2) After section 4 the following section

is inserted

Application

of Financial	4A. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Crown Law Depart- ment and the Fund. ".

(3) In section 6 (2), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

Superannuation and

Sections 23 and 28 are repealed and the

Family Benefits Act

following section substituted

1938.

Application

of Financial

23. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Taxi-cars (Co-ordination and Control) Act 1963.

(1) After section 13, the following section is inserted-

Application

C t

of Financial

13A. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and

its operations. ".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) In section 15B

(a)	subsection (2), delete "Public Account" and substitute "Con- solidated Revenue Fund";
(b)	subsection (3), delete "Public Account" and substitute "Con- solidated Revenue Fund"; and
(c)	subsection (4), delete "Public Account" in both places where it occurs and substitute "Con- solidated Revenue Fund".

(3) In section 18 (lb), delete "Public Account" in both places where it occurs and substitute "Consolidated Revenue Fund".

Technology Development

(1)

Sections 25, 26 and 27 are repealed

Act 1983,

and the following section sub-

stituted

Application

of Financial

25. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Authority and its operations. ".

(2) In section 35 (1), delete "The" and substitute "Notwithstanding the provisions of the Financial Admin- istration and Audit Act 1985, the".

Totalisator Agency Board

(1) In section 19 (4)—

Betting Act 1960.

(a)	delete "Public Account, which account" and substitute "Con- solidated Revenue Fund, which"; and
(b)	delete "Public Account" in the second place where it occurs and substitute "Consolidated Revenue Fund".

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) Section 56 is repealed and the fol- lowing section substituted

Application

f t

of Financial

56. (1) The provisions

Administra-	of the Financial Admin-
tion and
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its opera- tions.

(2) Notwithstanding

the provisions of the Fin- ancial Administration and Audit Act 1985, the fin- ancial year of the Board shall end on 31 July. ".

Trade Unions Act 1902.

(1) In section 2, delete the definition of "The Minister".

(2) Section 16 is repealed and the fol- lowing sections substituted

Registrar's

report.

16. The Registrar shall, within 6 weeks from 30 June, submit an an- nual report in respect of the matters transacted by him in pursuance of this Act, to the Permanent Head.

Application

of Pinnacle/

16A. (1) The provi-

Administra-

sions of the Financial Ad-

tion and

Audit Act	ministration and Audit
1985.	Act 1985 regulating the financial administration, audit and reporting of departments apply to and in respect of the depart- ment for the time being responsible for the admin- istration of this Act and its operations under this

Act.

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) The department

for the time being respon-

sible for the administra- tion of this Act shall include in its annual report the report required to be made to the ac- countable officer of that department by the Re- gistrar under section 16. ".

Transport Act 1966.

Section 14 is repealed and the following

section substituted

Application

of Financial

14. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Com- missioner and his opera- tions. ".

University Endowment Act

Section 14 is repealed.

1904.

(1) In section 15B (5) (b), delete of the Audit Act, 1904 as "Public moneys" and substitute "Con- solidated Revenue Fund".

University of Western Aus-

"money referred to in section four

tralia Act 1911.

(2)	Section 41 is repealed and the fol- lowing section substituted

Application

of Financial

41. (1) Subject to sub-

Administra-	section (3), the provisions
tion and
Audit Act	of the Financial Admini-
1985.	stration and Audit Act 1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the University and its operations.
(2) Notwithstanding the provisions of the

Financial Administration

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

and Audit Act 1985, the financial year of the Uni- versity shall end on 31 December.

(3) Notwithstanding

the provisions of the Financial Administration and Audit Act 1985-

(a)	sections 21, 22, 42 and 44 of that Act shall not have effect in relation to the University; and
(b)	section 58 of that Act shall have effect in relation to the University as if it had been enacted in the following form-

Treasurer's

Instructions.

58. (1) The Treasurer may prepare and issue and amend instructions, in this Act called the "Treasurer's Instruc- tions", with respect to the annual report required to be prepared under section 66, including instructions with respect to accounting standards and other requirements for the preparation of financial statements required under section 67, but instruc- tions issued under this section shall not be inconsistent with this Act or the regulations.

(2) Without limiting the generality of sub- section (1), the Treasurer may issue instructions relating to

(a)	the establishment and keeping of the

accounts of statu-

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

tory authorities including accounts of subsidiary and related bodies;

(b)	the form and con- tent of financial statements and reports on the operations of statu- tory authorities and their subsidiary and related bodies; and
(c)	the preparation of performance indi- cators of statutory authorities and their subsidiary and related bodies.

(3) The

Treasurer's

Instructions	may be
issued

to apply

at all times or at a specified time;

to all statu- tory authori- ties and their subsidi- ary and related bodies or to specified statutory

authorities or subsidiary or related bod- ies;

(b)	so as to require a matter affected by the instructions to be-

(i) in

accord-

ance

with

specified

1985.}	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

standard or specified re- quirement;

(ii) approved by or to the sat- isfaction of a specified per- son or body or a specified class of per- son or body;

(c)	so as to confer a discretionary auth- ority on a specified person or body or a specified class of person or body;
(d)	so as to empower the Treasurer by written direction issued generally or in a particular case to supplement the requirements of the instructions; and
(e)	so as to provide, or to empower the Treasurer to pro- vide by written direction, in a specified case or class of case for the exemption of per- sons or things or a class of persons or things from the provisions of the instructions, whether uncondi- tionally or on specified conditions or conditions addi- tionally imposed and either wholly or to such an extent as is specified or otherwise deter-

mined.

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(4) Subject to this Act, every accountable author- ity and officer shall comply with the Treas- urer's Instructions.

(5) In subsection (3) "specified" means speci- fied in the instructions.

Veterinary Preparations

(1) In section 24—

and Animal Feeding

Stuffs Act 1976.

(a)	after paragraph (c), insert "and"; and

(b) delete paragraph (d).

(2) Before section 60 in Part X insert the following section-

Application

of Financial

59A. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department of Agri- culture and its operations under this Act. ".

Water Authority Act 1984.

(1) In section 39—

(a)	subsection (1), delete "and any relevant Act" and substitute ", the Financial Administration and Audit Act 1985 and any

other relevant Act";

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(b)	subsection (5) (a), after "Loan" insert "and Capital Works"; and
(c)	repeal subsection (6) and sub- stitute the following

(6) The Authority may, with the approval of the Treasurer, invest money in any manner in which moneys standing to the credit of the Public Bank Account may be invested under the Financial Ad- ministration and Audit Act 1985. ".

(2) In section 40 (1) (c), delete "save for the requirement to maintain accounts and records showing the sources from and purposes for which moneys are received and the manner in which moneys are used" and substitute "save for the require- ments applicable to the Authority as to financial administration under the Financial Administration and Audit Act 1985".

(3) Sections 41, 42 and 44 to 48 are repealed and the following section substituted-

Application

of Financial

42. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities (as defined under that Act) apply to and in respect of the Authority and its opera- tions. ".

(4) In section 51 (1), delete "The Treasurer, who is hereby authorised to grant the approval, may make, and the Authority may borrow,

from the Public Account, out of

No. 98.1 Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

moneys appropriated by Parliament for that purpose, advances of" and substitute "The Authority may borrow from the Treasurer".

Water Boards Act 1904.

(1)

In section 124, delete "The Trea- surer may, from time to time, advance to the Water Board of any Water Area, out of any moneys appropriated by Parliament for that purpose," and substitute "The Water Board of any Water Area may borrow from the Treasurer".

(2) Sections 130 to 140 are repealed and the following sections sub- stituted

Application

of Financial

130. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of a Water Board and its operations.
of accounts
Inspection	131. (1) The accounts caused to be kept by a Water Board in accord- ance with the Financial Administration and Audit Act 1985 shall, at all reasonable times, be open to the inspection of the Minister and any person appointed by the Minister, and all persons so em- powered may take copies of or extracts from the accounts without pay- ment of any fee.
by Minister.
(2) Every person hav- ing custody of the ac- counts referred to in sub- section (1) who does not, on the reasonable demand

of a person empowered

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

under subsection (1), permit that person to inspect, take copies of or extracts from the ac- counts shall be liable to a penalty not exceeding $1 000. ".

Waterways Conservation Act 1976.

(1) In section 40 (4), delete "Public Account, as that account is defined in section four of the Audit Act, 1904," and substitute "Public Bank Account constituted under the Fin- ancial Administration and Audit Act 1985".

(2) In section 41 (7), delete "money referred to in section four of the Audit Act, 1904, as "Public moneys" " and substitute "Consoli- dated Revenue Fund".

(3)	Sections 43 and 44 are repealed and the following section substituted-

Application

C C

of Financial

43. (1) The provisions

Administra-

of the Financial Admin-

tion and

Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Commission and its operations.

(2) Except in so far as the disclosure is commen- datory, the Commission shall not disclose parti- culars relating to any individual business in an annual report prepared for the purposes of the Financial Administration

and Audit Act 1985. ".

No. 98. ] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

Welfare and Assistance

Sections 26 and 27 are repealed and the

Act 1961.

following section substituted

Application

of Financial

26. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of departments apply to and in respect of the Department and its operations under this Act. ".

Western Australian Arts

(1) In section 26—

Council Act 1973.

(a)	subsection (4) (b), delete "money referred to in section 4 of the Audit Act, 1904, as "Public moneys" " and sub- stitute "Consolidated Revenue Fund"; and
(b)	subsection (5), delete "Public Account" and substitute "Con- solidated Revenue Fund".

(2) In section 27 (4), delete "Public Account, as that account is defined in section 4 of the Audit Act, 1904" and substitute "Public Bank Account constituted under the Financial Administration and Audit Act 1985".

(3) Sections 28 and 29 are repealed and

the following section substituted-

Application

of Financial	28. The provisions of
Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Council and its operations. ".

1985.]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(4) In section 30 (4), delete "with reference to the auditing of public accounts by the Audit Act, 1904" and substitute "by the Financial Administration and Audit Act 1985".

Western Australian

(1) In section 26 (1), delete ", and the Treasurer under this subsection, those moneys may be paid to the Commission out of moneys appro- priated by Parliament for the purpose".

Coastal Shipping

where moneys are borrowed from (2) In section 27 (3), delete "Public Account as defined in the Audit Act, 1904," and substitute "Consoli- dated Revenue Fund".

Commission Act 1965.

(3)	In section 28 (1), after "Loan" insert "and Capital Works".

(4) In section 29, delete "Public Account, as defined in the Audit Act, 1904," and substitute "Public Bank Account constituted under the Financial Administration and Audit Act 1985".

(5) In section 30, delete "Public Account as defined in the Audit Act, 1904" and substitute "Consoli- dated Revenue Fund".

(6)	Section 31 is repealed and the fol- lowing section substituted

Application

of Financial

31. (1) The provisions

Administra-

tion and	of the Financial Admini-
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Commission and its operations.

(2) The annual report

of the Commission shall

deal specifically with the

operations of the Commis-

No. 98J Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

sion in relation to any service in respect of which a direction by the Governor under section 18 was in force during the year and the financial statements of the Com- mission shall show separ- ately the financial results of those operations. ".

(7) Sections 32 (1) and (3) and 34 are

repealed.

Western Australian

(1) In section 23 (1) (d), delete "as

College of Advanced	soon as practicable" and substitute
Education Act 1984.	"not later than 2 months".

(2) In section 38—

(a)	delete "Subject to the Public Moneys Investment Act 1961 and with" and substitute "With"; and

(b)

(3) Sections 39 and 40 are repealed and

the following section substituted-

insert after "this Act" the following "in the manner that moneys in the Public Bank Account may lawfully be invested under the Financial Administration and Audit Act 1985".

Application

ts•

of FInancial	39. (1) The provisions
Administra-

tion and	of the Financial Admini-
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the College and its operations.
(2) The College shall include in its annual report the report required to be made to the Council

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

by the Board of the Institute under section 23 (1) (d).

(3) Notwithstanding

the Financial Administra- tion and Audit Act 1985, the financial year of the college shall end on 31 December. ".

Western Australian

Sections 19, 20 and 32 (2) and (3) are

Greyhound Racing

repealed and the following section

Association Act 1981.

substituted

Application

of Financial

19. (1) The provisions

Administra-

tion and	of the Financial Admini-
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Associa- tion and its operations.

(2) Notwithstanding

the provisions of the Financial Administration and Audit Act 1985, the financial year of the Association shall end on 31 July. ".

Western Australian

(1) In section 21G (1) (d), delete "as

Institute of Technology	soon as practicable" and substitute
Act 1966.	"not later than 2 months".

(2) Section 22 is repealed and the fol- lowing section substituted-

Application

of Financial	22. (1) The provisions
Administra-

tion and	of the Financial Admini-
Audit Act	stration and Audit Act
1985.	1985 regulating the finan- cial administration, audit and reporting of statutory authorities apply to and in respect of the Institute

and its operations.

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) The Council shall include in its annual report the reports re- quired to be made to the Council by a Board of a branch under section 21G (1) (d).

(3) Notwithstanding

the Financial Administra- tion and Audit Act 1985, the financial year of the Council shall end on 31 December. ".

(3) In section 24 (3), delete "Public Account as defined in the Audit Act, 1904" and substitute "Con- solidated Revenue Fund".

(4) Section 26 is repealed.

Western Australian Over-

seas Projects Authority (1) In section 28, delete "three" and

Act 1978.

substitute "6".

(2) Sections 31 (2) and (4), 34, 36 and 37 are repealed and the following section substituted-

Application

of Financial

34. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Auth- ority and its opera- tions. ".

Western Australian Post- (1) In section 14—

Secondary Education Commission Act 1970.

(a)

after paragraph (d) insert

"and";

(b)

paragraph (e), delete "; and" and substitute a full stop; and

1985.	]	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

(2) Sections 22 and 24 are repealed and the following section substituted

Application

of Financial

22. (1) The provisions

Administra-	of the Financial Admin-
tion and
Audit Act	istration and Audit Act
1985.	1985 regulating the fin- ancial administration, audit and reporting of statutory authorities apply to and in respect of the Commission and its operations.

(2) Notwithstanding

the provisions of the Fin- ancial Administration and Audit Act 1985, the fin- ancial year of the Com- mission shall end on 31 December. ".

Western Australian Tourism

(1) In section 15 (6), delete "Public Account as defined in the Audit Act 1904" and substitute "Consolid- ated Revenue Fund".

Commission Act 1983.

(2)	In section 24 (3) (c), delete "Public Account" and substitute "Consolid- ated Revenue Fund and the General Loan and Capital Works Fund".

(3) In section 25, delete "and subject to the Public Moneys Investment Act 1961, be invested by the Com- mission" and substitute "be invested in any manner in which moneys standing to the credit of the Public Bank Account may be invested under the Financial Administration and Audit Act 1985.".

(4) In section 27 (4), delete "moneys

in the Public Account as defined in

the Audit Act 1904" and substitute

"Consolidated Revenue Fund".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(5) Sections 28 and 29 are repealed and the following section substituted

Application

I C

of Financial

28. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Com- mission and its opera- tions. ".

Western Australian Water

Sections 16 and 18 are repealed and the

Resources Council Act

following section substituted

1982.

Application

of Financial

16. The provisions of

Administra-

tion and	the Financial Administra-
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Council and its operations. ".

Wood Distillation and

(1) In section 7—

Charcoal Iron and Steel

Industry Act 1943.

(a) subsection (2)—

(i)

delete "Provided that—";

and

(ii)

delete paragraphs (i)

and (ii);

and

(b)	after subsection (2), the follow- ing subsection is inserted

(2a) Moneys received by the Minister shall, for the

purposes of this section, be

deemed in the hands of

1985.1	Acts Amendment (Financial [No. 98.
Administration and Audit.)

Short title of Act.

Repeal or amendment.

the Minister to be revenue or profit or income moneys if those moneys are-

(a)	appropriated by Par- liament from the Consolidated Revenue Fund; or
(b)	advanced from the Treasurer's Advance Account and the Treasurer directs that such moneys shall be deemed to be revenue or profit or income moneys. ".

(2) In section 8 (1), delete ", with the approval of the Governor, borrow from the Treasurer, and in such case the Treasurer shall make advances to the Minister out of moneys appropriated by Parliament to such purpose" and substitute "borrow from the Treasurer".

(3) In section 18 (2), delete paragraph

(f).

(4) In section 20A (3)—

(a)	delete "Public Account" in both places where it occurs and sub- stitute "Consolidated Revenue Fund"; and

(b)

(5) In section 23, delete "Public

Account" and substitute "Public

delete "which Account" and

substitute "which Fund".

Bank Account".

No. 98.] Acts Amendment (Financial

[1985.

Administration and Audit.)

Short title of Act.

Repeal or amendment.

(6) Sections 24 to 31 are repealed and the following section substituted

Application

of Financial

24. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".

Workers' Compensation

(1) Section 105 is repealed and the fol-

and Assistance Act 1981.

lowing section substituted-

Application

of Financial

105. The provisions of

Administra-	the Financial Administra-
tion and
Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Commis- sion and its opera- tions. ".

(2) In section 107, delete "The", and substitute "Notwithstanding the provisions of the Financial Admin- istration and Audit Act 1985, the".

Zoological Gardens Act

Section 13 is repealed and the following

1972. section substituted-

Application

of Financial

13. The provisions of

Administra-

the Financial Administra-

tion and

Audit Act	tion and Audit Act 1985
1985.	regulating the financial administration, audit and reporting of statutory authorities apply to and in respect of the Board and its operations. ".