Audit (Consequential Amendments) Act 2008 (TAS)

Audit (Consequential Amendments) Act 2008

An Act to amend certain enactments consequential on the enactment of the Audit Act 2008

[Royal Assent 4 December 2008]

Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:

1Short titleThis Act may be cited as the Audit (Consequential Amendments) Act 2008 . 2Commencement (1)  Except as provided in this section, this Act commences on the day on which the Audit Act 2008 commences. (2)  Section 4 and Schedule 2 commence on 1 July 2010. 3Consequential amendmentsThe legislation specified in Schedule 1 is amended as specified in that Schedule. 4Further consequential amendmentsThe legislation specified in Schedule 2 is amended as specified in that Schedule. Schedule 1Consequential Amendments

Section 3

1.    Section 26 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 24 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 13 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 4 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 10(3) is amended as follows: (a) by omitting " Part 3 of the Financial Management and Audit Act 1990 " and substituting "the Audit Act 2008 "; (b) by inserting "made under the Financial Management and Audit Act 1990 " after "regulations". 1.    Section 16(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 12(2) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 8D is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 17(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 17(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 88(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 27 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 107D is amended by omitting subsection (1) and substituting the following subsection: (1)  The Commission is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Section 107F is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 3.    Section 107G(2)(c) is amended by omitting " section 107F " and substituting "section 19 of the Audit Act 2008 ". 1.    Section 4W is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 2.    Section 4X(2)(b) is amended by omitting " section 4W " and substituting "section 19 of the Audit Act 2008 ". 1.    Section 52 is amended by omitting subsection (1) and substituting the following subsection: (1)  A Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Section 54 is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 83 is amended by omitting " Part 3 of the Financial Management and Audit Act 1990 " and substituting "the Audit Act 2008 ". 1.    Section 14D is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 17(2) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 41(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 38(1)(j) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 2.    Section 85(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 27 is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 16(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 16(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 58 is amended by omitting "does" and substituting "and the Audit Act 2008 do". 1.    Section 39(2) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 17 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 16(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 18(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 16(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 17(2) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 16(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 32D is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 17(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 8(3) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 27 is amended by omitting " Part 3 of the Financial Management and Audit Act 1990 " and substituting "the Audit Act 2008 ". 1.    Section 27 is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 9 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 12(1) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 29D is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 23(2) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 77(1)(e)(v) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 34(2) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 10(2) is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". 1.    Section 12(2) is amended as follows: (a) by omitting "a registered company auditor within the meaning of the Corporations Act," and substituting "the Auditor-General in accordance with the Audit Act 2008 ,"; (b) by omitting "report of the auditor" and substituting "report of the Auditor-General". 1.    Section 40 is amended by omitting "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 221 is amended by omitting " Part 3 of the Financial Management and Audit Act 1990 " and substituting "the Audit Act 2008 ". 1.    Section 36 is amended as follows: (a) by omitting from subsection (2)(c) "provide" and substituting "in accordance with the Audit Act 2008 provide"; (b) by omitting from subsection (7) "given under section 40 of the Financial Management and Audit Act 1990 " and substituting "provided under section 19 of the Audit Act 2008 ". 1.    Section 22 is amended by omitting " Financial Management and Audit Act 1990 " and substituting " Audit Act 2008 ". Schedule 2Further Consequential Amendments

Section 4

1.    Section 25 is repealed and the following section is substituted: 25Financial statements (1)  The Council is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . (2)  If requested by an Aboriginal person, the Council must make its financial statements available to that person for inspection. 2.    Section 26 is repealed. 1.    Section 23 is amended by omitting subsection (2) . 2.    Section 24 is repealed. 1.    Section 13 is repealed. 1.    Section 4 is repealed. 1.    Section 10 is amended as follows: (a) by omitting subsection (2) ; (b) by omitting subsection (4) . 1.    Section 16 is repealed. 2.    Section 17 is repealed and the following section is substituted: 17Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 18(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 17 " and substituting " section 17(2) ". 1.    Section 12 is amended as follows: (a) by omitting from subsection (1) "and shall, on or before 31st August in each year, prepare a statement of accounts, exhibiting a true and correct view of the financial position and the transactions of the Council with respect to the preceding financial year"; (b) by inserting the following subsection after subsection (1) : (1A)  The Council is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . (c) by omitting subsection (3) . 1.    Section 8B is amended as follows: (a) by omitting subsections (1) and (2) and substituting the following subsections: (1)  The Authority is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . (2)  Financial statements in respect of a financial year are to include any other financial information required to be included by a direction given under subsection (4) . (b) by omitting paragraph (b) from subsection (3) . 2.    Section 8D is repealed. 3.    Section 8E(2)(b) is amended by omitting "received under section 8D " and substituting "in respect of the financial statements of the Authority provided under section 19 of the Audit Act 2008 ". 1.    Section 17 is repealed. 2.    Section 18 is repealed and the following section is substituted: 18Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 19(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 18 " and substituting " section 18(2) ". 1.    Section 17 is repealed. 2.    Section 18 is repealed and the following section is substituted: 18Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 19(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 18 " and substituting " section 18(2) ". 1.    Section 88 is amended as follows: (a) by omitting subsection (1) ; (b) by omitting from subsection (2) "31 August" and substituting "15 August". 1.    Section 15 is repealed. 1.    Section 107D is amended as follows: (a) by omitting subsection (2) ; (b) by omitting paragraph (b) from subsection (3) ; (c) by omitting from subsection (4) "Minister" and substituting "Treasurer". 2.    Section 107F is repealed. 1.    Sections 4V and 4W are repealed. 1.    Section 25 is repealed. 1.    Section 54 is repealed. 1.    Section 83 is repealed. 1.    Section 14B is amended by omitting subsection (1) and substituting the following subsection: (1)  The Heritage Council is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Sections 14C and 14D are repealed. 1.    Section 8 is repealed. 1.    Section 17 is amended by omitting subsection (1) and substituting the following subsection: (1)  The Foundation is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 1.    Section 40 is amended by omitting subsection (2) . 2.    Section 41 is repealed. 1.    Section 38(1) is amended by omitting paragraph (j) . 2.    Section 84 is amended as follows: (a) by omitting subsection (1) and substituting the following subsection: (1)  The general manager is to prepare and forward to the Auditor-General a copy of the council’s financial statements for each financial year in accordance with the Audit Act 2008 . (b) by omitting paragraph (a) from subsection (2) . 3.    Section 85 is repealed. 4.    Section 331 is repealed. 1.    Section 24(2)(d) is amended by omitting "Minister" and substituting "Treasurer". 2.    Section 25 is amended as follows: (a) by omitting subsection (1) and substituting the following subsection: (1)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . (b) by omitting from subsection (2) "consist of" and substituting "include"; (c) by omitting paragraphs (a) , (b) and (c) from subsection (2) ; (d) by omitting from subsection (2)(d) "other"; (e) by omitting paragraph (e) from subsection (2) . 3.    Section 27 is repealed. 4.    Section 28(2)(b) is amended by omitting " section 27 " and substituting "section 19 of the Audit Act 2008 ". 1.    Section 16 is repealed. 2.    Section 17 is repealed and the following section is substituted: 17Accounts (1)  The Council is to keep proper accounts and records of its financial affairs. (2)  The Council is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 18(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 17 " and substituting " section 17(2) ". 1.    Section 16 is repealed. 2.    Section 17 is repealed and the following section is substituted: 17Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 18(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 17 " and substituting " section 17(2) ". 1.    Section 39 is amended as follows: (a) by omitting from subsection (1) "and, as soon as practicable after 1 July and not later than 31 October in each year, is to prepare financial statements exhibiting a true and correct record of its financial position and transactions in respect of the preceding financial year"; (b) by omitting subsection (2) and substituting the following subsection: (2)  The Trust is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 1.    Section 17 is repealed. 2.    Section 18 is repealed and the following section is substituted: 18Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 19(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 18 " and substituting " section 18(2) ". 1.    Section 16 is repealed. 2.    Section 17 is repealed and the following section is substituted: 17Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 18(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 17 " and substituting " section 17(2) ". 1.    Section 18 is repealed. 2.    Section 19 is repealed and the following section is substituted: 19Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 20(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 19 " and substituting " section 19(2) ". 1.    Section 16 is repealed. 2.    Section 17 is repealed and the following section is substituted: 17Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 18(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 17 " and substituting " section 17(2) ". 1.    Section 16 is repealed. 2.    Section 17 is repealed and the following section is substituted: 17Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 18(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 17 " and substituting " section 17(2) ". 1.    Section 32A(b) is amended as follows: (a) by omitting from subparagraph (iii) "Minister" and substituting "Treasurer"; (b) by omitting from subparagraph (iv) "Minister" and substituting "Treasurer". 2.    Section 32B is amended as follows: (a) by omitting subsections (1) and (2) and substituting the following subsections: (1)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . (2)  Financial statements in respect of a financial year are to include any financial information required to be included by a direction given under subsection (4) . (b) by omitting from subsection (4) "Minister" and substituting "Treasurer". 3.    Section 32D is repealed. 4.    Section 32E(2)(c) is amended by omitting " section 32D " and substituting "section 19 of the Audit Act 2008 ". 1.    Section 17 is repealed. 2.    Section 18 is repealed and the following section is substituted: 18Accounts (1)  The Board must keep proper accounts and records of its financial affairs. (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 3.    Section 19(2) is amended as follows: (a) by omitting "statement of accounts" and substituting "financial statements"; (b) by omitting " section 18 " and substituting " section 18(2) ". 1.    Section 46 is amended as follows: (a) by omitting from subsection (4) "60" and substituting "45"; (b) by omitting from subsection (4)(c) "Director" and substituting " Audit Act 2008 "; (c) by inserting in subsection (5) ", in concurrence with the Auditor-General," after "may". 1.    Section 27 is repealed. 1.    Regulation 26(3) is amended by inserting ", and within 45 days," after "year". 1.    Section 16 is amended by omitting subsections (2) and (3) and substituting the following subsection: (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Section 17(2)(b) is amended by omitting " section 16 " and substituting " section 16(2) ". 1.    Section 42(3) is amended by omitting paragraph (c) . 1.    Section 25 is amended by omitting subsections (1) and (2) and substituting the following subsection: (1)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Section 27 is repealed. 3.    Section 28(2)(b) is amended by omitting " section 27 " and substituting "section 19 of the Audit Act 2008 ". 1.    Section 9 is repealed. 1.    Section 11 is amended as follows: (a) by omitting from subsection (1) "and shall, as soon as practicable after 1st July and before 31st October in each year, prepare a statement of accounts in a form approved by the Auditor-General, exhibiting a true and correct view of the financial position and the transactions of the Trust with respect to the preceding financial year"; (b) by inserting the following subsection after subsection (1) : (1A)  The Trust is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Section 12 is repealed. 1.    Section 29B is amended by omitting subsections (1) and (2) and substituting the following subsections: (1)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . (2)  Financial statements in respect of a financial year are to include any other financial information required to be included by a direction given under subsection (4) . 2.    Section 29D is repealed. 3.    Section 29E(2)(c) is amended by omitting " section 29D " and substituting "section 19 of the Audit Act 2008 ". 1.    Section 34 is amended by omitting subsections (2) and (3) and substituting the following subsection: (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 1.    Section 10 is amended as follows: (a) by omitting from subsection (1) "and shall, as soon as practicable after 1st January and not later than 31st March in each year, prepare financial statements exhibiting a true and correct record of its financial position and activities with respect to the preceding calendar year"; (b) by omitting subsections (2) , (3) and (4) and substituting the following subsection: (2)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Section 11(2)(a) is amended by omitting " section 10 (1) " and substituting " section 10(2) ". 1.    Section 18 is repealed. 1.    Section 38 is amended by omitting subsections (1) and (2) and substituting the following subsections: (1)  The Board is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . (2)  Financial statements in respect of a financial year are to include any other financial information required to be included by a direction given under subsection (4) . 2.    Section 40 is repealed. 1.    Section 13 is repealed. 1.    Section 221 is repealed. 1.    Section 21 is amended by omitting subsection (2) and substituting the following subsection: (2)  The Trust is to prepare and forward to the Auditor-General a copy of its financial statements for each financial year in accordance with the Audit Act 2008 . 2.    Section 22 is repealed.

[Second reading presentation speech made in:

House of Assembly on 29 OCTOBER 2008

Legislative Council on 13 NOVEMBER 2008]