Financial Administration and Audit Act 1977 (Qld)

Queensland Financial Administration and Audit Act 1977 Reprinted as in force on 1 July 2008 Reprint No. 8C This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning—This reprint is not an authorised copy

Information about this reprint This Act is reprinted as at 1 July 2008. The reprint shows the law as amended by all amendments that commenced on or before that day (Reprints Act 1992 s 5(c)). The reprint includes a reference to the law by which each amendment was made—see list of legislation and list of annotations in endnotes. Also see list of legislation for any uncommenced amendments. This page is specific to this reprint. See previous reprints for information about earlier changes made under the Reprints Act 1992. A table of reprints is included in the endnotes. Also see endnotes for information about— • when provisions commenced • editorial changes made in earlier reprints. Spelling The spelling of certain words or phrases may be inconsistent in this reprint due to changes made in various editions of the Macquarie Dictionary. Variations of spelling will be updated in the next authorised reprint. Dates shown on reprints Reprints dated at last amendment All reprints produced on or after 1 July 2002, authorised (that is, hard copy) and unauthorised (that is, electronic), are dated as at the last date of amendment. Previously reprints were dated as at the date of publication. If an authorised reprint is dated earlier than an unauthorised version published before 1 July 2002, it means the legislation was not further amended and the reprint date is the commencement of the last amendment. If the date of an authorised reprint is the same as the date shown for an unauthorised version previously published, it merely means that the unauthorised version was published before the authorised version. Also, any revised edition of the previously published unauthorised version will have the same date as that version. Replacement reprint date If the date of an authorised reprint is the same as the date shown on another authorised reprint it means that one is the replacement of the other.

Queensland Financial Administration and Audit Act 1977 Contents Part 1 1 2 3 4 4A 5 5A 6 Part 1A 6A 6B 6C 6D 6E 6F Part 2 Division 1 7 7A 9 10 Division 2 12 Page Preliminary Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 Meaning of terms relating to Annual Appropriation Act . . . . . . . . 11 Meaning of administered receipt and controlled receipt. . . . . . . . 12 Meaning of department . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Meaning of statutory body . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Entities and their control. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Property in public moneys and public property . . . . . . . . . . . . . . 17 Charter of social and fiscal responsibility Treasurer must prepare charter . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Purpose of charter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 Principles on which charter must be based . . . . . . . . . . . . . . . . . 17 Matters that must be included in charter . . . . . . . . . . . . . . . . . . . 18 Amendment and withdrawal of charter . . . . . . . . . . . . . . . . . . . . . 18 Treasury employees not to give comments or cost estimates during election period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Financial administration The consolidated fund Consolidated fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Consolidated fund continues certain funds . . . . . . . . . . . . . . . . . 19 Appropriation of certain controlled receipts . . . . . . . . . . . . . . . . . 20 Accounts for consolidated fund . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Departmental accounts Departmental accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

2 Financial Administration and Audit Act 1977 Division 3 14 15 16 17 18 19 Division 4 21 22 23 23A 23B 23C 23D 23E Division 4A 24 24A 25 27 28 Division 5 29 30 31 Division 6 34 35 35A 35B 36 36A Accounts with financial institutions Moneys to be kept at financial institution . . . . . . . . . . . . . . . . . . . Financial-institution accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overdrafts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Treasurer’s consolidated fund bank account . . . . . . . . . . . . . . . . Departmental financial-institution accounts . . . . . . . . . . . . . . . . . Overdrawn accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appropriation and supply Annual Appropriation Acts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation of words used in Appropriation Act . . . . . . . . . . . . Availability of appropriated amount for payment to departments . Availability of appropriation after redistribution of public business Entries in Treasurer’s consolidated fund operating account when amounts paid from consolidated fund. . . . . . . . . . . . . . . . . Payment of equity withdrawal under Annual Appropriation Act . . Supply for financial year pending ordinary Annual Appropriation Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Supply for financial year pending parliamentary Annual Appropriation Act . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Matters about changes to appropriation Varying the amounts of department’s headings . . . . . . . . . . . . . . When part of vote for treasury department may be applied for headings of another department . . . . . . . . . . . . . . . . . . . . . . . . . Unforeseen expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entries in Treasurer’s consolidated fund operating account for unforeseen expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entries by Treasurer on repayment of incorrectly paid amounts . Continuing funds Continuing funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Continuing fund to be overdrawn only under a Treasurer’s approval ...................................... Provisions for closure of continuing funds . . . . . . . . . . . . . . . . . . Accountable officers Accountable officers generally . . . . . . . . . . . . . . . . . . . . . . . . . . . Clerk of the Parliament as accountable officer . . . . . . . . . . . . . . . Official secretary as accountable officer. . . . . . . . . . . . . . . . . . . . Other accountable officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Functions and duties of all accountable officers. . . . . . . . . . . . . . Accountable officer to pay for tax equivalents and dividends . . . . 22 22 22 23 23 24 25 25 25 26 27 27 27 28 29 29 30 30 31 31 32 32 32 33 34 34 34 36

3 Financial Administration and Audit Act 1977 36B Division 7 37 38 38A 38AA 38B 38C 39 40 40AAA 40AA Division 7AA 40AB40AC 40AD 40AE 40AF Division 7A 40A 40B Division 8 40C 41 41A 42 43 43A Division 8A 43B 43D Delegations by accountable officers. . . . . . . . . . . . . . . . . . . . . . . Financial statements and annual reports Purposes of division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Quarterly statement by Treasurer. . . . . . . . . . . . . . . . . . . . . . . . . Consolidated fund financial report . . . . . . . . . . . . . . . . . . . . . . . . Timing for giving consolidated fund financial report to auditor-general ................................ Consolidated whole-of-government financial statement. . . . . . . . Request for information for preparing consolidated whole-of-government financial statement and other purposes. . . Annual report by department and short form annual report . . . . . General purpose financial statements . . . . . . . . . . . . . . . . . . . . . Financial reporting—when redistribution of public business of department takes effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Timing for accountable officers to give general purpose financial statements to auditor-general . . . . . . . . . . . . . . . . . . . . Ministerial offices expenses Definitions for div 7AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report of ministerial offices expenses . . . . . . . . . . . . . . . . . . . . . Tabling of half year report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit of full year report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tabling of full year report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Borrowings Borrowings by State and by accountable officers. . . . . . . . . . . . . Treasurer may charge department borrowing fee. . . . . . . . . . . . . Investment by Treasurer No-one other than Treasurer may invest or otherwise lend an amount ................................. Investment of surplus moneys . . . . . . . . . . . . . . . . . . . . . . . . . . . Dealing with moneys earned on investment. . . . . . . . . . . . . . . . . Appropriation for payments out of Treasurer’s consolidated fund bank account for authorised investments . . . . . . . . . . . . . . . . . . . Treasurer a corporation sole for certain purposes . . . . . . . . . . . . Limitations on investment powers . . . . . . . . . . . . . . . . . . . . . . . . Derivative transactions Certain departments may enter into derivative transactions . . . . Requirement to report to appropriate Minister about derivatives . 37 37 38 39 41 41 42 43 45 46 46 47 48 49 49 49 50 50 50 51 53 54 55 55 55 56

4 Financial Administration and Audit Act 1977 Division 9 44 Division 10 46 Part 3 46C 46D 46F 46FA 46G 46H 46J Part 3A 46K 46KA 46KB46KC Part 4 46L 46LA 46LB 46LC 46M Part 5 Division 1 47 48 49 Division 2 50 51 52 53 54 Formation of companies and acquisition of shares Formation of companies by department etc. requires Treasurer’s approval . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Unclaimed moneys Treasurer’s unclaimed moneys fund . . . . . . . . . . . . . . . . . . . . . . . Financial administration—statutory bodies Functions and duties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entries by Treasurer on repayment of incorrectly paid amounts . Statutory body to prepare annual financial statements . . . . . . . . Timing for statutory bodies to give annual financial statements to auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report of auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Statutory body must consider auditor-general’s observations and suggestions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tabling of annual reports Tabling of annual report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Summary reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Explanation of late tabling of annual report . . . . . . . . . . . . . . . . . Procedure if Legislative Assembly not in session or sitting . . . . . Standards about financial management Financial management standards . . . . . . . . . . . . . . . . . . . . . . . . Requirements before making a financial management standard . Financial management standard may include commentary about its operation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption from financial management standards . . . . . . . . . . . . Financial Management Practice Manuals . . . . . . . . . . . . . . . . . . Queensland Auditor-General and Queensland Audit Office General Auditor-general and audit office . . . . . . . . . . . . . . . . . . . . . . . . . . Control of audit office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Auditor-general not subject to direction . . . . . . . . . . . . . . . . . . . . Provisions relating to auditor-general Appointment of auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . Duration of appointment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Terms of appointment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pecuniary interests declaration . . . . . . . . . . . . . . . . . . . . . . . . . . Preservation of rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 57 58 59 60 62 63 64 64 65 66 66 67 68 68 68 69 69 70 70 71 71 71 71 72 73

55 56 57 Division 3 58 59 60 61 62 Division 4 63 65 Division 5 66 68 69 70 71 Division 6 72 72A 72B Part 6 Division 1 73 74 75 76 77 78 Division 2 79 80 5 Financial Administration and Audit Act 1977 Leave of absence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Resignation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension and removal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deputy auditor-general Deputy auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duties of deputy auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . Deputy auditor-general employed under Public Service Act . . . . Pecuniary interests declaration . . . . . . . . . . . . . . . . . . . . . . . . . . Deputy auditor-general subject only to direction of auditor-general .............................. Staff of audit office Staff employed under Public Service Act . . . . . . . . . . . . . . . . . . . Staff subject only to direction of auditor-general . . . . . . . . . . . . . Other matters Delegation of powers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit of audit office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rulings under Public Service Act . . . . . . . . . . . . . . . . . . . . . . . . . Reviews under Public Service Act . . . . . . . . . . . . . . . . . . . . . . . . Strategic review Strategic review of audit office . . . . . . . . . . . . . . . . . . . . . . . . . . . Conduct of strategic review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report of strategic review. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit of consolidated fund and public sector entities Scope of auditor-general’s mandate Auditor-general to audit consolidated fund and public sector entities unless exempted . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exemption of certain public sector entities from audit by auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Appropriate Minister to give Treasurer and auditor-general information about public sector entities . . . . . . . . . . . . . . . . . . . . Auditor-general to be appointed auditor of every company public sector entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audits at request of Parliament . . . . . . . . . . . . . . . . . . . . . . . . . . By-arrangement audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conduct of audits Way in which audit is to be conducted . . . . . . . . . . . . . . . . . . . . . Audit of performance management systems . . . . . . . . . . . . . . . . 73 73 73 75 75 76 76 76 77 77 77 77 78 78 78 79 80 80 81 82 82 83 83 83 83 84

81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 Division 3 97 98 99 100 101 102 103 104 105 Part 6A Division 1 105A 105B Division 2 105C Division 3 105D 105E 105F 105G 6 Financial Administration and Audit Act 1977 Audit of consolidated fund accounts. . . . . . . . . . . . . . . . . . . . . . . Appointment of contract auditors . . . . . . . . . . . . . . . . . . . . . . . . . Identity cards for authorised auditors . . . . . . . . . . . . . . . . . . . . . . Proof of authority as authorised auditor . . . . . . . . . . . . . . . . . . . . Access to documents and property . . . . . . . . . . . . . . . . . . . . . . . Obtaining information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Obtaining evidence. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . False or misleading information . . . . . . . . . . . . . . . . . . . . . . . . . . Obstruction of authorised auditor . . . . . . . . . . . . . . . . . . . . . . . . . Impersonation of authorised auditor. . . . . . . . . . . . . . . . . . . . . . . Confidentiality. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report on audit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Protection from liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Audit fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Act does not limit other powers of auditor-general . . . . . . . . . . . . Reports to the Legislative Assembly Reports on auditing standards . . . . . . . . . . . . . . . . . . . . . . . . . . . Annual report on consolidated fund accounts . . . . . . . . . . . . . . . Annual reports on audits of public sector entities. . . . . . . . . . . . . Reports on audits requested by Parliament . . . . . . . . . . . . . . . . . Interim, supplementary and combined reports. . . . . . . . . . . . . . . Other reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Comments on proposed audit reports . . . . . . . . . . . . . . . . . . . . . Procedure for reporting certain sensitive information. . . . . . . . . . Tabling of reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Approvals by Treasurer Definition and application Definition for pt 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of pt 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General approvals Approval may be general in nature. . . . . . . . . . . . . . . . . . . . . . . . Specific approvals Way department or statutory body may apply for approval . . . . . Treasurer may ask for documents . . . . . . . . . . . . . . . . . . . . . . . . Decision on application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Register of approvals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 86 86 86 86 88 89 90 91 91 92 92 93 94 94 94 94 95 96 96 96 97 97 98 99 99 99 100 101 101 101 102

7 Financial Administration and Audit Act 1977 Division 4 105H 105I Part 6B Division 1 105J Division 2 105K 105L 105M Division 3 105N 105O 105P Division 4 105Q 105R Part 7 106 107 109 110 Part 8 Division 1 111 112 113 114 Division 2 Subdivision 1 115 Subdivision 2 116 Offences relating to certain documents False or misleading documents . . . . . . . . . . . . . . . . . . . . . . . . . . False information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions about abolished departments or statutory bodies Definitions Definitions for pt 6B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Abolished departments Application of div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Final report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Final financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Abolished statutory bodies Final financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report of auditor-general . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Final report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tabling of final reports Tabling of final report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Explanation of late tabling of final report . . . . . . . . . . . . . . . . . . . General provisions Losses and special payments . . . . . . . . . . . . . . . . . . . . . . . . . . . Recovery of moneys and the value of property . . . . . . . . . . . . . . Delegation by Treasurer of certain powers . . . . . . . . . . . . . . . . . . Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions Transitional provisions before commencement of the Financial Administration Legislation Amendment Act 1999 References to authorised officer in other Acts . . . . . . . . . . . . . . . References to consolidated revenue fund, consolidated revenue or loan fund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . References to Department of the auditor-general . . . . . . . . . . . . References to repealed Acts . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions for Financial AdministrationLegislationAmendmentAct1999 Interpretation Definitions for div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions about existing funds Closure of trust and special funds on 1 July 1999 . . . . . . . . . . . . 102 102 103 106 106 107 108 110 111 112 112 112 113 115 115 116 116 116 116 117 118

8 Financial Administration and Audit Act 1977 117 118 Subdivision 3 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 Subdivision 4 134 135 Division 3 136 137 138 139 140 Obligation of Treasurer to pay moneys of trust and special funds .................................... Motor Accident Insurance Fund and Nominal Defendant Fund . . Other specific transitional provisions Accountable officers to pay moneys of consolidated fund to Treasurer ...................................... Payment into the public accounts . . . . . . . . . . . . . . . . . . . . . . . . . Public bank accounts other than for trust and special funds . . . . Availability of appropriation for 1998–99 financial year . . . . . . . . Transfer between subdivisions etc.. . . . . . . . . . . . . . . . . . . . . . . . When vote of Treasury may be applied in respect of a supply service of another department . . . . . . . . . . . . . . . . . . . . . . . . . . . Provision for unforeseen expenditure in 1998–99 financial year . Section 23D to apply to amount that may be paid pending Annual Appropriation Act for 1999–2000 financial year . . . . . . . . Quarterly statement by Treasurer of receipts and expenditure, Treasurer’s annual statement and consolidated whole-of-government financial statement. . . . . . . . . . . . . . . . . . . Annual report and general purpose financial statements of departments or 1998–99 financial year . . . . . . . . . . . . . . . . . . . . Borrowing fee chargeable only for borrowing after commencement ................................. Annual financial statements of statutory body and audit of statements for 1998–99 financial year . . . . . . . . . . . . . . . . . . . . . Losses and special payments . . . . . . . . . . . . . . . . . . . . . . . . . . . Investments made under s 41 of pre-amended Act . . . . . . . . . . . Auditing of public accounts for financial year 1998–99. . . . . . . . . Pre-amended Act to continue to take effect in relation to other matters for 1998–99 financial year General statement about effect of pre-amended Act to 1998–99 financial year .................................... Meaning of words in provisions of pre-amended Act applying after commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provisions for FinancialAdministrationandOtherLegislationAmendmentAct2001 Definitions for div 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General statement about effect of pre-amended Act to 2000–2001 financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Meaning of words in provisions of pre-amended Act applying after commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Approvals under the pre-amended Act to continue . . . . . . . . . . . Bills for Annual Appropriation Acts for 2001–2002 financial year . 119 121 121 122 122 122 122 123 123 123 123 124 124 124 124 124 125 125 125 126 126 126 127 127

9 Financial Administration and Audit Act 1977 Division 4 141 Division 5 142 Division 6 143 Schedule 1 Schedule 2 Schedule 3 Transitional provision for Ombudsman Act 2001 Strategic review . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provision for Audit Legislation Amendment Act2006 Further amendment, or repeal, of Financial Administration andAudit Regulation 1995 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transitional provision for RevenueandOtherLegislationAmendmentAct2006 Transitional provision for amendment of s 80 . . . . . . . . . . . . . . . . Other accountable officers for certain bodies . . . . . . . . . . . . Continuing funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 128 128 128 130 131 133 Endnotes 1 2 3 4 5 6 7 Index to endnotes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Date to which amendments incorporated. . . . . . . . . . . . . . . . . . . . . . Key . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table of reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tables in earlier reprints . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of legislation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . List of annotations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 144 144 145 146 146 150

s 1 11 s 3 Financial Administration and Audit Act 1977 Financial Administration and Audit Act 1977 [as amended by all amendments that commenced on or before 1 July 2008] An Act to provide for the financial administration and audit of the State’s public finances, of departments and statutory bodies, for the audit of associated bodies and for other matters Part 1 Preliminary 1 Short title This Act may be cited as the Financial Administration and Audit Act 1977 . 2 Dictionary The dictionary in schedule 3 defines particular words used in this Act. 3 Meaning of terms relating to Annual Appropriation Act (1) An Annual Appropriation Act is— (a) an ordinary Annual Appropriation Act for a financial year; or (b) a parliamentary Annual Appropriation Act for a financial year. (2) An ordinary Annual Appropriation Act is an Act for a financial year for departments, other than the Legislative Assembly and parliamentary service, that— (a) authorises the Treasurer to pay from the consolidated fund a total amount for the departments for the financial year; and

s 4 12 s 4 Financial Administration and Audit Act 1977 (b) appropriates for the financial year a total amount for each of the departments for application to the department’s departmental outputs, administered items and equity adjustment. (3) A parliamentary Annual Appropriation Act is an Act for a financial year for the Legislative Assembly and parliamentary service that— (a) authorises the Treasurer to pay from the consolidated fund a total amount for the Legislative Assembly and parliamentary service for the financial year; and (b) appropriates for the financial year a total amount for application to the departmental outputs, administered items and equity adjustment of the Legislative Assembly and parliamentary service. (4) Collectively, the ordinary Annual Appropriation Act for a financial year and the parliamentary Annual Appropriation Act for the financial year are the Annual Appropriation Acts for the financial year. 4 Meaning of administered receipt and controlled receipt (1) Administered receipt means each amount of public moneys received by a department that is not a controlled receipt under subsection (2). (2) Controlled receipt means each of the following amounts of public moneys received by a department— (a) a fee or charge fixed under section 36(2) 1 or another Act; (b) a section 96 grant for recurrent expenses if the grant is subject to conditions the department is responsible for complying with; (c) a bequest, contribution, donation, gift or grant to the department; 1 Section 36(2)— (2) The accountable officer may fix the fees and charges payable for goods and services supplied by the department.

s 4 13 s 4 Financial Administration and Audit Act 1977 (d) the proceeds of the disposal of, or rent under a lease for, an asset if, under the prescribed requirements, the proceeds must be recorded in the department’s controlled statement of financial position; (e) an amount that, under another Act, must be paid into a fund to which this Act applies if— (i) the accounts for the fund are part of the departmental accounts of the department; and (ii) under the prescribed requirements, the amount must be recorded in the department’s controlled statement of financial position; (f) an amount paid into the department’s departmental financial institution account under section 41A(2) as interest, or under section 41A(5) as moneys received from an investment; 2 (g) an amount received for goods or services supplied by the department as reimbursement for the cost of supplying the goods or services, other than a fee or charge fixed under section 36(2); (h) an amount received by the department if, under the prescribed requirements, the amount must be recorded in the department’s controlled statement of financial position as a liability; (i) an amount paid to the department by the Treasurer— (i) under an Annual Appropriation Act for application to a departmental output or equity adjustment of the department; or (ii) under an authority for unforeseen expenditure in relation to a departmental output or equity adjustment of the department; or (iii) under a statement under section 23D 3 for application to a departmental output of, or equity injection to, the department. 2 Section 41A (Dealing with moneys earned on investment) 3 Section 23D (Supply for financial year pending ordinary Annual Appropriation Act)

s 4A 14 s 4A Financial Administration and Audit Act 1977 (3) Subsections (1) and (2) are subject to an Annual Appropriation Act for a financial year that prescribes an amount of public moneys received by a department for the financial year as— (a) an administered receipt for the year; or (b) a controlled receipt for the year. (4) In this section— controlled statement of financial position means a controlled statement of financial position prepared under the prescribed requirements as part of the general purpose financial statements under section 40. recurrent expenses means all expenses, other than expenses for capital works or redeeming loans. rent under a lease includes income under a lease. section 96 grant means financial assistance granted to the State by the Commonwealth under section 96 of the Commonwealth Constitution. 4A Meaning of department (1) Department means— (a) a department of government declared under the PublicService Act 2008 , section 14(1); 4 or (b) a body for which an accountable officer is appointed under section 34(2); 5 or (c) the Office of the Governor; or (d) the Legislative Assembly and parliamentary service; or (e) a body mentioned in schedule 1, column 2. 4 Public Service Act 2008 , section 14(1)— (1) The departments of government are the entities declared to be departments of government by the Governor in Council by gazette notice. 5 Section 34 is about accountable officers generally. Under subsection (2), the Treasurer may appoint a person to be the accountable officer of certain other bodies.

s 5 15 s 5 Financial Administration and Audit Act 1977 (2) However, department — (a) in relation to an ordinary Annual Appropriation Act, is a department mentioned in subsection (1)(a), (b), (c) or (e); or (b) in relation to a parliamentary Annual Appropriation Act, is the department mentioned in subsection (1)(d). (3) Subject to subsection (4), an authority, corporation, instrumentality or office is part of a department if— (a) it represents the State, is established under an Act or is established for a purpose connected with the government of the State; and (b) its expenditure is payable, in whole or part, out of— (i) amounts paid to the department from the consolidated fund; or (ii) controlled receipts of the department. (4) Even though a body mentioned in subsection (1)(b) is part of a department mentioned in subsection (1)(a) for other purposes, for this Act the body is taken not to be part of the department. (5) Expenditure is not taken to be payable as mentioned in subsection (3)(b)(i) merely because a payment in the nature of an endowment, grant in aid or subsidy may be made to the authority, corporation, instrumentality or office from amounts paid to a department from the consolidated fund. (6) In this section— corporation does not include a corporation registered under the Corporations Act. 5 Meaning of statutory body (1) Statutory body means an authority, corporation, instrumentality or office— (a) that is established under an Act; and (b) that has control of funds; and (c) that includes, or whose governing body includes, at least 1 member who is appointed under an Act, by the

s 5A 16 s 5A Financial Administration and Audit Act 1977 Governor in Council or a Minister or whose appointment is confirmed by the Governor in Council or a Minister. (2) However, an authority, corporation, instrumentality or office is not a statutory body for this Act if it is— (a) a department; or (b) part of a department as mentioned in section 4A(3); or (c) a local government; or (d) an authority, corporation, instrumentality or office prescribed under another Act not to be a statutory body for this Act. (3) If an Act that establishes an authority, corporation, instrumentality or office states that the authority, corporation, instrumentality or office is a statutory body for this Act, the authority, corporation, instrumentality or office— (a) is a statutory body for this Act; and (b) is not part of a department for this Act despite section 4A(3). 5A Entities and their control (1) A regulation may— (a) define the expression ‘entity’; or (b) make provision for or in relation to determining whether or not an entity controls another entity. (2) Before a regulation is made under subsection (1), the Minister must consult with the auditor-general about the proposed regulation. (3) Subject to any regulation made under subsection (1), if a prescribed accounting standard— (a) defines the expression ‘entity’—the definition in the standard also has effect for the purposes of this Act; or (b) includes a provision because of which an entity is taken to control an entity for the purposes of the standard—the

s 6 17 s 6C Financial Administration and Audit Act 1977 first entity is taken to control the other entity for the purposes of this Act. 6 Property in public moneys and public property All public moneys and public property are the property of the Crown in right of the State. Part 1A Charter of social and fiscal responsibility 6A Treasurer must prepare charter (1) The Treasurer must prepare a charter of social and fiscal responsibility for the State and table it in the Legislative Assembly within 90 days after the commencement of this section. (2) The charter takes effect when it is tabled. 6B Purpose of charter The charter’s purpose is to— (a) state the broad social and fiscal objectives of the Government; and (b) establish a framework for assessing the Government’s performance in achieving the objectives. 6C Principles on which charter must be based The following are principles to which the Treasurer must have regard in preparing the charter— (a) there must be transparency and accountability in developing, implementing and reporting on the Government’s social and fiscal objectives; (b) there must be efficient and effective allocation and use of resources in achieving the objectives;

s 6D 18 s 6E Financial Administration and Audit Act 1977 (c) there must be equity relating to the raising of revenue, delivery of government-funded services and allocation of resources, and between present and future generations; (d) there must be prudent management of risk. 6D Matters that must be included in charter Under the principles, the charter must include all of the following— (a) the Government’s objectives for the community and the outcomes the Government wants to achieve in pursuing the objectives; (b) the Government’s financial objectives, in particular the prudent management of the State’s net worth, including, for example— (i) asset, and debt and other liability, management strategies; and (ii) strategies for achieving value for money in delivering services to the community; (c) arrangements for regular reporting to the community on the efficiency in delivering the Government’s outputs, and the effectiveness of the outputs in meeting the outcomes the Government wants to achieve; (d) arrangements for regular reporting to the community about the outcomes the Government has achieved against its objectives for the community; (e) a statement about the preparation and regular updating of the State’s financial position, including the forward estimates; (f) statements about budget documentation, other financial reporting, and reporting on the general economic position of the State. 6E Amendment and withdrawal of charter (1) The Treasurer may amend, or withdraw and replace, the charter.

s 6F 19 s 7A Financial Administration and Audit Act 1977 (2) The amendment does not take effect until it is tabled in the Legislative Assembly. (3) The withdrawal does not take effect until the replacement charter is tabled in the Legislative Assembly. (4) If the charter is amended under this section, a reference in this part to the charter includes the charter as amended. 6F Treasury employees not to give comments or cost estimates during election period (1) During the election period for a general election, no public service employee of the treasury department (a treasury employee ), in his or her official capacity, may give oral or written comments or cost estimates relating to policy proposals of any political party or candidate for election to anyone, except another treasury employee. (2) Subsection (1) is to be read with the Electoral Act 1992 . Part 2 Financial administration Division 1 The consolidated fund 7 Consolidated fund The consolidated fund consists of— (a) the consolidated revenue fund that was established under the Constitution Act 1867 ; and (b) the loan fund that was established under this Act. 7A Consolidated fund continues certain funds (1) To remove any doubt, it is declared that the consolidated fund is a continuation of each of the following funds—

s 9 20 s 10 Financial Administration and Audit Act 1977 (a) the consolidated revenue fund that was established under the Constitution Act 1867 ; (b) the loan fund that was established under this Act. (2) Without limiting subsection (1), a reference in an Act enacted before the commencement of this section to a payment or funding from the consolidated fund is taken to include a reference to a payment or funding from the consolidated revenue fund, the loan fund, or both. 9 Appropriation of certain controlled receipts (1) A department’s controlled receipts may be retained by the department. (2) For each financial year, the consolidated fund is appropriated for application to the department’s departmental outputs, administered items and equity adjustment in an amount equal to the department’s controlled receipts for the financial year. (3) In subsection (2)— controlled receipts does not include a controlled receipt mentioned in section 4(2)(i). 10 Accounts for consolidated fund (1) The Treasurer must keep ledger accounts for the consolidated fund (the consolidated fund accounts ) consisting of— (a) the Treasurer’s consolidated fund operating account; and (b) the Treasurer’s consolidated fund investment account. (2) All moneys received by the Treasurer from accountable officers must be recorded as received in the Treasurer’s consolidated fund operating account, including the following— (a) all administered receipts; (b) all moneys by way of repayment of advances or loans, or payment of interest on advances or loans, from the consolidated fund, the consolidated revenue fund or the loan fund;

s 12 21 s 12 Financial Administration and Audit Act 1977 (c) all moneys required under this Act, or another Act or law, to be paid into the consolidated fund, the consolidated revenue fund or the loan fund; (d) amounts paid by departments as equity withdrawals. (3) Only the following may be charged to the Treasurer’s consolidated fund operating account— (a) moneys for expenditures authorised to be made by the Treasurer under— (i) this Act; or (ii) an Annual Appropriation Act; or (iii) an Appropriation Act, other than an Annual Appropriation Act; or (iv) an Act that appropriates public moneys, other than an Appropriation Act; (b) refunds of moneys recorded in the consolidated fund accounts and later ascertained not to be payable into the consolidated fund. (4) In subsection (2)— consolidated revenue fund means the consolidated revenue fund mentioned in section 7A(1)(a). loan fund means the loan fund mentioned in section 7A(1)(b). Division 2 Departmental accounts 12 Departmental accounts (1) Each accountable officer, in respect of that officer’s department, is to establish and keep or cause to be established and kept in accordance with the prescribed requirements such accounts as are necessary to— (a) account in accordance with the financial management standards for public moneys, public property, other moneys, other property and other resources administered or controlled by the department; and

s 14 22 s 16 Financial Administration and Audit Act 1977 (b) produce— (i) financial statements required to be produced by this Act; and (ii) other financial statements or information required to be produced by the prescribed requirements or the Treasurer. (2) Other than the consolidated fund accounts, the accounts established and kept by the under-Treasurer for preparing the consolidated whole-of-government statement for a financial year are departmental accounts of the treasury department. Division 3 Accounts with financial institutions 14 Moneys to be kept at financial institution Save as is otherwise provided by this Act or any other Act or law, all public moneys and other moneys excepting— (a) investments made under division 8 or 8A; or (b) securities taken in respect of a loan or financial arrangement; or (c) public moneys or other moneys that a department, under a Treasurer’s approval, holds or transacts in a currency denomination other than Australian dollars; shall be kept at a financial institution. 15 Financial-institution accounts A person shall not, save in accordance with this Act, open an account with a financial institution for the receipt or payment of public moneys or other moneys. 16 Overdrafts An accountable officer must not, other than under a Treasurer’s approval, arrange an overdraft with respect to any departmental financial-institution account.

s 17 23 s 18 Financial Administration and Audit Act 1977 17 Treasurer’s consolidated fund bank account (1) The Treasurer must keep an account for the consolidated fund at a bank (the Treasurer’s consolidated fund bank account ). (2) All public moneys received by the Treasurer must be paid daily to the credit of the Treasurer’s consolidated fund bank account, including, for example amounts received under section 18(3). (3) Moneys may only be withdrawn from the Treasurer’s consolidated fund bank account for— (a) recouping or advancing moneys to departmental financial-institution accounts under an Appropriation Act, another Act that appropriates the amount involved or an approval for unforeseen expenditure; or (b) paying amounts to a department under section 24A; 6 or (c) making investments under section 41; 7 or (d) refunding moneys paid into the bank account and later ascertained not to have been payable into it. (4) The Treasurer has the power to do all things necessary or convenient to be done for keeping the Treasurer’s consolidated fund bank account. 18 Departmental financial-institution accounts (1) Each accountable officer is to establish and keep at the places specified by that officer and at a financial institution approved by the Treasurer or, in the case of overseas operations, at a banking institution approved by the Treasurer, such departmental financial-institution accounts as are necessary for the operations of that accountable officer’s department. (2) All public moneys and other moneys collected or received by accountable officers are to be paid daily or at such other time as is specified by the accountable officer concerned in the 6 Section 24A (When part of vote for treasury department may be applied for headings of another department) 7 Section 41 (Investment of surplus moneys)

s 19 24 s 19 Financial Administration and Audit Act 1977 departmental Financial Management Practice Manual to the credit of a departmental financial-institution account. (3) Each accountable officer must, at intervals directed by the Treasurer, pay to the Treasurer an amount representing the administered receipts for the department during the period of the interval, other than an amount received from the Treasurer or an administered receipt received for another department. (4) An amount representing public moneys may only be paid from a departmental financial-institution account if it is paid from the account under subsection (3) or the prescribed requirements. (5) An amount representing other moneys may only be paid from a departmental financial-institution account if it is paid from the account— (a) under the prescribed requirements; or (b) under an agreement, arrangement, contract, court order, law or transaction under which the other moneys are received or become payable. 19 Overdrawn accounts (1) This section applies if the net credit balance of the Treasurer’s consolidated fund bank account and all the departmental financial-institution accounts is overdrawn unintentionally and the overdrawing is rectified as soon as practical. (2) The overdrawing is authorised by this section and a Treasurer’s approval is not needed. (3) This section has effect despite sections 16 and 17. Example of unintentional overdrawing of accounts — Each morning departments give the treasury department a forecast of their cash flow for the day. The relevant officers of the treasury department add the total of the departmental forecasts to the net credit balance of the Treasurer’s consolidated fund bank account and all the departmental financial-institution accounts (including TISFIA) to decide the surplus or deficit of moneys on the day. If there is a surplus, it is invested. If the forecasts are incorrect because a department receives less or withdraws more on the day than forecasted, the net credit balance will be unintentionally overdrawn.

s 21 25 s 23 Financial Administration and Audit Act 1977 Division 4 Appropriation and supply 21 Annual Appropriation Acts For each financial year, the Treasurer must present to the Legislative Assembly— (a) a Bill for an ordinary Annual Appropriation Act for the financial year; and (b) a Bill for a parliamentary Annual Appropriation Act for the financial year. 22 Interpretation of words used in Appropriation Act Words used in an Appropriation Act that are defined in this Act have the same meaning the words have in this Act, subject to a contrary intention in the Appropriation Act. 23 Availability of appropriated amount for payment to departments (1) The total amount appropriated for a department for a financial year under an Annual Appropriation Act (the available amount ) is available for the Treasurer to pay to the department in the financial year or within the further 2 weeks. (2) The Treasurer may pay an amount from the available amount for a department if— (a) the payment is made for a departmental output, administered item or equity adjustment delivered in the financial year or the previous financial year; or (b) the payment is made for a departmental output, administered item or equity adjustment to be delivered in the financial year or in the next financial year. (3) If all of the available amount for a financial year is not paid to the department under this section in the financial year or within the further 2 weeks, the unpaid amount of the appropriation lapses at the end of the further 2 weeks.

s 23A 26 Financial Administration and Audit Act 1977 s 23A 23A Availability of appropriation after redistribution of public business (1) This section applies if— (a) after the enactment of the ordinary Annual Appropriation Act for a financial year the public business of departments is redistributed; and (b) because of the redistribution a departmental output, administered item or equity adjustment relating to a department (the first department ) becomes an output, item or adjustment of another department (the second department ). (2) The Governor in Council may, by gazette notice, decide that part of the first department’s vote, that is attributable to the distributed output, item or adjustment and has not been paid by the Treasurer to the first department, is available for payment to the second department for application to the distributed output, item or adjustment. (3) The gazette notice must state— (a) the amount still available for the Treasurer to pay to the first department, together with the amounts still available under the department’s headings; and (b) the amount available for the Treasurer to pay to the second department, together with the amounts available under the department’s headings. (4) To remove doubt, it is declared that no part of an appropriation for the first department lapses merely because of the redistribution under subsection (1). (5) In this section— administered item includes a part of an administered item. departmental output includes a part of a departmental output. distributed output, item or adjustment means a departmental output, administered item or equity adjustment that becomes an output, item or adjustment of a second department under a direction under subsection (1). equity adjustment includes a part of an equity adjustment.

s 23B 27 Financial Administration and Audit Act 1977 s 23D 23B Entries in Treasurer’s consolidated fund operating account when amounts paid from consolidated fund On payment by the Treasurer to a department of an amount from the consolidated fund in a financial year, other than unforeseen expenditure, the Treasurer must— (a) enter the amount in the Treasurer’s consolidated fund operating account as paid to the department as part of its vote for the financial year; and (b) allocate the amount entered to 1 or more of the department’s headings for which the amount was paid. 8 23C Payment of equity withdrawal under Annual Appropriation Act (1) This section applies if, under an Annual Appropriation Act for a financial year, the equity adjustment of a department is an equity withdrawal. (2) On payment by the accountable officer of the department of the equity withdrawal to the Treasurer, the Treasurer must— (a) enter the amount in the Treasurer’s consolidated fund operating account to the department’s vote for the financial year; and (b) credit the amount to the heading in the ledger for equity adjustment. 23D Supply for financial year pending ordinary Annual Appropriation Act (1) This section applies if, pending the enactment of the ordinary Annual Appropriation Act for a financial year, the Legislative Assembly authorises the payment of an amount (the ordinary supply amount ) from the consolidated fund to departments, other than the Legislative Assembly and parliamentary service, but does not appropriate a total amount for each of the departments for the financial year. (2) The Treasurer must prepare a statement setting out— 8 Entries for unforeseen expenditure are dealt with under section 27 (Entries in Treasurer’s consolidated fund operating account for unforeseen expenditure).

s 23E 28 Financial Administration and Audit Act 1977 s 23E (a) the total amount available for each of the departments from the ordinary supply amount; and (b) the way the total amount available for each of the departments is to be applied. (3) As soon as practicable after preparing the statement, the Treasurer must give written notice to the accountable officer of each of the departments about— (a) the total amount available for the department from the ordinary supply amount, pending the enactment of the ordinary Annual Appropriation Act; and (b) the way the total amount available for the department is to be applied. (4) The Treasurer may pay an amount to a department under the statement. (5) A payment under the statement is taken to be authorised by the ordinary Annual Appropriation Act for the financial year. 23E Supply for financial year pending parliamentary Annual Appropriation Act (1) This section applies if, pending the enactment of the parliamentary Annual Appropriation Act for a financial year, the Legislative Assembly authorises the payment of an amount (the parliamentary supply amount ) from the consolidated fund for the Legislative Assembly and parliamentary service, but does not appropriate the amount for the department for the financial year. (2) The Treasurer must prepare a statement setting out the amount available for the Legislative Assembly and parliamentary service from the parliamentary supply amount. (3) As soon as practicable after preparing the statement, the Treasurer must give written notice to the Clerk of the Parliament about the amount available for the Legislative Assembly and parliamentary service from the parliamentary supply amount, pending the enactment of the parliamentary Annual Appropriation Act. (4) The Treasurer may pay an amount for the Legislative Assembly and parliamentary service under the statement.

s 24 29 s 24A Financial Administration and Audit Act 1977 (5) A payment under the statement is taken to be authorised by the parliamentary Annual Appropriation Act for the financial year. Division 4A Matters about changes to appropriation 24 Varying the amounts of department’s headings (1) If the Treasurer considers there is a surplus in 1 or more of the headings of a department for a financial year and a deficiency in another heading or headings of the department, the Treasurer may allocate an amount to 1 or more of the headings that are deficient from the heading or headings in surplus. (2) As soon as practicable after the Treasurer allocates the amount, the Treasurer must give written notice to the accountable officer of the department about the surplus, deficiency and allocation of the amount. (3) Subsection (1) does not authorise the Treasurer to pay more than the department’s vote for the financial year. 24A When part of vote for treasury department may be applied for headings of another department (1) This section applies if— (a) an amount (the Treasurer’s advance ) is included in the vote for the treasury department for a financial year for purposes that may be delivered by any department; and (b) the Treasurer is satisfied a particular department (the delivering department ) is to achieve 1 or more of the purposes by delivering a departmental output, administered item or equity adjustment for which the vote for the delivering department for the financial year did not provide or sufficiently provide. (2) The Treasurer may pay to the delivering department a part of the Treasurer’s advance that the Treasurer considers reflects

s 25 30 s 27 Financial Administration and Audit Act 1977 the value of the output, item or adjustment to be delivered in the financial year by the delivering department. (3) The Treasurer may pay an amount to the delivering department even though the amount appropriated to the department under the relevant Annual Appropriation Act for the financial year will be exceeded. (4) The Treasurer must make appropriate entries for the payment in the accounts of the treasury department and the delivering department. 25 Unforeseen expenditure Where a determination is made by the Governor in Council, on the recommendation of the Treasurer, during a financial year or within the further 4 weeks, that expenditure should be made from the consolidated fund for the financial year for which— (a) there is no appropriation; or (b) there is an appropriation but the making or charging of that expenditure to a vote would mean that the amount allocated to that vote would be exceeded; the Governor in Council may authorise that such expenditure be made in advance of appropriation and charged as unforeseen expenditure to the consolidated fund and allocated to 1 or more of the department’s headings as the Governor in Council directs. 27 Entries in Treasurer’s consolidated fund operating account for unforeseen expenditure If an amount is paid from the consolidated fund as unforeseen expenditure for a financial year, the Treasurer must, in the Treasurer’s consolidated fund operating account for the financial year, enter the amount to 1 or more of the headings stated in the Governor in Council’s authority for the unforeseen expenditure.

s 28 31 s 29 Financial Administration and Audit Act 1977 28 Entries by Treasurer on repayment of incorrectly paid amounts (1) This section applies to an amount, or part of an amount, paid to a department by the Treasurer from the consolidated fund in error or by overpayment (the incorrectly paid amount ). (2) The accountable officer of the department must pay the Treasurer the incorrectly paid amount. (3) On payment by the department of the incorrectly paid amount to the Treasurer in the same financial year in which it was paid to the department, or within the further 2 weeks, the Treasurer must— (a) credit the amount to the vote of the department for that financial year; and (b) allocate the amount to the appropriate heading or headings of the department in the Treasurer’s consolidated fund operating account for that year. (4) On payment by the department of the incorrectly paid amount to the Treasurer after the further 2 weeks of the financial year in which it was paid to the department, the Treasurer must enter the amount as a receipt in the Treasurer’s consolidated fund operating account for the next financial year. (5) On receipt of the incorrectly paid amount, the Treasurer must pay it into the consolidated fund bank account. Division 5 Continuing funds 29 Continuing funds (1) Each continuing fund continues in existence with the purpose for which the fund was established. (2) If, before 1 July 1999, the name of a continuing fund was a name mentioned in schedule 2, column 2, and a name appears opposite in column 3 of the schedule, the name of the fund is changed to the name in column 3. (3) In an Act or document, a reference to a continuing fund by the name mentioned in schedule 2, column 2, if the context

s 30 32 s 34 Financial Administration and Audit Act 1977 permits, may be taken to be a reference to the fund by the name appearing opposite in column 3 of the schedule. 30 Continuing fund to be overdrawn only under a Treasurer’s approval A continuing fund must not be overdrawn unless it is overdrawn under a Treasurer’s approval. 31 Provisions for closure of continuing funds (1) The Treasurer may, by gazette notice, close a continuing fund. (2) If the Treasurer closes a continuing fund, the Treasurer must pay the following into the consolidated fund— (a) all moneys standing to the credit of the fund on its closure; (b) all moneys required under an Act to be paid into the fund; (c) all moneys received after the closure— (i) from the sale of public property purchased or produced with moneys of the fund; or (ii) for work paid for out of moneys of the fund; (d) all moneys received after the closure in repayment of advances or loans made from the fund or of interest on the advances or loans. Division 6 Accountable officers 34 Accountable officers generally (1) The chief executive of a department of government declared under the PublicServiceAct2008 , section 14(1), is the accountable officer of the department. 9 9 Public Service Act 2008 , section 14(1)— (1 ) The departments of government are the entities declared to be departments of government by the Governor in Council by gazette notice.

s 35 33 s 35 Financial Administration and Audit Act 1977 (2) The Treasurer may appoint a person to be the accountable officer of— (a) a public sector unit other than a department of government mentioned in subsection (1); or (b) an authority, corporation, instrumentality or office if— (i) it represents the State, is established under an Act or is established for a purpose connected with the government of the State; and (ii) its expenditure is payable, in whole or part, out of amounts paid to a department from the consolidated fund or the controlled receipts of a department. (3) The Treasurer may appoint a person to be the accountable officer of an authority, corporation, instrumentality or office under subsection (2)(b) whether or not the authority, corporation, instrumentality or office is part of a department. (4) For a body mentioned in schedule 1, column 2— (a) subsection (1) does not apply to the chief executive of the body even if the body is a department of government declared under the PublicServiceAct2008 , section 14(1); and (b) a person can not be appointed the accountable officer of the body under subsection (2). 35 Clerk of the Parliament as accountable officer (1) The Clerk of the Parliament is the accountable officer of the Legislative Assembly and parliamentary service. (2) The Premier is the appropriate Minister for the department comprised of the Legislative Assembly and parliamentary service. (3) To remove any doubt, it is declared that this section does not limit or otherwise interfere with the role of the speaker relating to the Legislative Assembly or the parliamentary service, including the role of speaker in relation to the Clerk of the Parliament.

s 35A 34 Financial Administration and Audit Act 1977 s 36 35A Official secretary as accountable officer (1) The official secretary is the accountable officer of the Office of the Governor. (2) The Premier is the appropriate Minister for the Office of the Governor. (3) To remove any doubt, it is declared that this section does not limit or otherwise interfere with the role of the Governor relating to the Office of the Governor, including the role of the Governor in relation to the official secretary. 35B Other accountable officers A person mentioned in schedule 1, column 1 is the accountable officer of the body appearing opposite in schedule 1, column 2. 36 Functions and duties of all accountable officers (1) Every accountable officer— (aa) is responsible for the financial administration of the department under the accountable officer’s control and must manage the department efficiently, effectively and economically; and (a) must establish and maintain suitable systems of internal control and risk management; and (b) must cause to be faithfully and properly kept in compliance with the prescribed requirements the several accounts of the department that are required to be kept by this Act or any other Act or law; and (c) must ensure each of the following— (i) that procedures within the department are such as will at all times afford proper control over expenditure; (ii) that expenditure is incurred for lawful purposes and is made in compliance with the prescribed requirements;

s 36 35 s 36 Financial Administration and Audit Act 1977 (iii) that as far as is possible having regard to the limits of the accountable officer’s powers and control reasonable value is obtained for moneys expended for delivering departmental outputs and purchasing, developing and augmenting assets of the department; and (d) must ensure that procedures within the department, including internal control procedures, afford at all times adequate safeguards about each of the following— (i) the correctness, regularity and propriety of payments made; (ii) the assessment, levy and collection of revenue and other amounts receivable, the receiving, safekeeping, depositing in a financial institution of, and accounting for, public moneys and other moneys and the purchase, receipt, issue, sale, custody, control, management and disposal of and accounting for public property and other property; (iii) the prevention of fraud or mistake; and (e) must ascertain by regular examination whether fees and charges for goods and services supplied by the department are— (i) properly assessed and levied; and (ii) adequate having regard to the cost of supplying the goods and services and other relevant matters; and (f) must take such action as will ensure the preparation, certification and rendering in accordance with the prescribed requirements of such financial statements as are required by the prescribed requirements to be prepared, certified and rendered; and (g) must in accordance with this Act prepare and issue and amend, alter or vary from time to time as occasion demands a Financial Management Practice Manual for use in the accountable officer’s department; and (h) must perform all such other functions and duties as are prescribed by or under this Act or any other Act or law or set forth in the financial management standards; and

s 36A 36 Financial Administration and Audit Act 1977 s 36A (i) must establish and maintain an adequate internal audit function in that officer’s department to assist that officer in the performance or discharge of the functions and duties conferred or imposed on that officer under this Act. (2) The accountable officer may fix the fees and charges payable for goods and services supplied by the department. (3) The officer in charge of a department’s internal audit must— (a) perform the functions conferred, and discharge the duties imposed, on the officer by the accountable officer and the prescribed requirements; and (b) report to the accountable officer, on a regular basis, about the results of appraisals, examinations, investigations, inspections and reviews of the department. (4) In complying with subsection (3), the officer in charge of the department’s internal audit must have regard to the functions and duties of the department’s accountable officer. (5) For the purposes of this section, supplying goods and services includes— (a) leasing land and buildings; and (b) hiring property or otherwise making property available for use. 36A Accountable officer to pay for tax equivalents and dividends (1) This section applies if the accountable officer of a department has entered into an arrangement with the Treasurer about a business unit within the department and, under the arrangement, the accountable officer must pay— (a) an amount decided by applying the tax equivalents manual to the business unit (the tax equivalent ); or (b) an amount decided under the arrangement as a dividend (the dividend ). (2) If the accountable officer has not paid the tax equivalent or dividend under the arrangement, the Treasurer may, by

s 36B 37 Financial Administration and Audit Act 1977 s 37 written notice given to the accountable officer, require the officer to pay the Treasurer the tax equivalent or dividend. (3) The notice must state— (a) the amount of the tax equivalent or dividend; and (b) when the tax equivalent or dividend must be paid to the Treasurer. (4) The accountable officer must comply with the notice. (5) This section does not apply to the official secretary, the Clerk of the Parliament or an accountable officer of a body mentioned in schedule 1, column 2. 36B Delegations by accountable officers (1) An accountable officer may delegate the officer’s powers under this Act to an officer or employee of a department who has qualifications, experience or standing appropriate to exercise the power. Example of standing — an officer’s classification level in the public service 10 (2) The Public Service Act 2008 , section 103, 11 does not apply to an accountable officer’s powers under this Act. Division 7 Financial statements and annual reports 37 Purposes of division The purposes of this division include providing for— (a) the Treasurer’s accountability for the consolidated fund, including, for example, by requiring the Treasurer to prepare a statement for each quarter of a financial year; and 10 See the ActsInterpretationAct1954 , section 27A (Delegation of functions or powers). 11 Public Service Act 2008 , section 103 (Delegation)

s 38 38 s 38 Financial Administration and Audit Act 1977 (b) the accountability of accountable officers for public moneys and other moneys including, for example, by requiring each accountable officer of a department to prepare an annual report and general purpose financial statements about the operations of the department. 38 Quarterly statement by Treasurer (1) As soon as practicable after the end of each of the 4 quarters of a financial year, the Treasurer must prepare a statement for the quarter of— (a) the amounts received in the quarter by the Treasurer (the cash receipts ) that must be recorded as received into the Treasurer’s consolidated fund operating account; and (b) for each department—the amounts paid by the Treasurer in the quarter from the department’s vote (the paid amounts ) from the Treasurer’s consolidated fund operating account, including the amounts allocated to the department’s headings (the heading amounts ); and (c) the opening and closing balances for the quarter of the Treasurer’s consolidated fund bank account and Treasurer’s consolidated fund investment account. (2) The quarterly statements must not include a controlled receipt appropriated under section 9. (3) The quarterly statements for the second, third and fourth quarters of a financial year must also include the cash receipts, paid amounts and heading amounts for the financial year up to and including the end of the quarter concerned. (4) Also, the quarterly statements for a financial year must include comparative figures for— (a) cash receipts, paid amounts, heading amounts and quarterly balances for the corresponding quarter of the immediately preceding financial year; and (b) for the quarterly statements for the second, third and fourth quarters—the cumulative cash receipts, paid amounts, heading amounts for the immediately preceding financial year.

s 38A 39 Financial Administration and Audit Act 1977 s 38A (5) As soon as practicable after a quarterly statement is prepared for the first, second and third quarters of a financial year, the Treasurer must publish the statement in the gazette. (6) If the Treasurer pays an amount from, or receives an amount into, the consolidated fund account within the further 4 weeks for the financial year to which the payment or receipt relates, the Treasurer must ensure the amount is included in— (a) the quarterly statement for the fourth quarter for the financial year; and (b) the consolidated fund financial report for the financial year. 38A Consolidated fund financial report (1) This section applies to the quarterly statement the Treasurer must prepare under section 38 for the fourth quarter of a financial year (the consolidated fund financial report ). (2) In addition to the matters included under section 38 in the consolidated fund financial report, the Treasurer must include the following in the report for each department for the financial year— (a) the department’s vote, and the amounts for application to the department’s headings, under the Annual Appropriation Acts for the financial year and any change under this Act to the vote or 1 or more of the department’s headings; (b) the total amount paid to the department for the financial year and the amounts allocated to the department’s headings; (c) the amount of the equity withdrawal received by the Treasurer for the department; (d) amounts paid to the department as unforeseen expenditure and particulars of the amounts; (e) amounts appropriated to the department for the financial year that have lapsed under section 23(3);

s 38A 40 Financial Administration and Audit Act 1977 s 38A (f) amounts written off by the Treasurer under section 106(1) as losses relating to the consolidated fund accounts. (3) The consolidated fund financial report must not include a controlled receipt appropriated under section 9. (4) The consolidated fund financial report must include a report on the investments made relating to TISFIA including the balance in TISFIA, and the investments held, at the end of the financial year. (5) The Treasurer must, under section 38AA, sign and give the consolidated fund financial report to the auditor-general. (6) The auditor-general must audit the consolidated fund financial report and prepare a report (the auditor’s report ) stating whether— (a) the auditor-general has received all the information and explanations required by the auditor-general; and (b) in the auditor-general’s opinion— (i) the Treasurer’s consolidated fund operating account and Treasurer’s consolidated fund investment account have been properly kept under this Act; and (ii) the consolidated fund financial report is in agreement with the accounts; and (iii) the consolidated fund financial report has been properly drawn up to present a true and fair view of the transactions for the accounts in, and the position of the accounts at the end of, the financial year. (7) As soon as practicable after the auditor-general has prepared the auditor’s report, the auditor-general must give the consolidated fund financial report and the auditor’s report to the Treasurer. (8) Within 14 days after the Treasurer receives the consolidated fund financial report and the auditor’s report from the auditor-general, the Treasurer must table them in the Legislative Assembly.

s 38AA 41 Financial Administration and Audit Act 1977 s 38B 38AA Timing for giving consolidated fund financial report to auditor-general (1) For section 38A(5), the Treasurer must sign and give the consolidated fund financial report to the auditor-general by a date agreed between the Treasurer and the auditor-general. (2) The agreed date must be one that allows the audit of the consolidated fund financial report, and auditor’s report for the consolidated fund financial report, to be completed no later than 3 months after the end of the financial year the consolidated fund financial report relates to. (3) However, if the Treasurer considers there is a whole-of-government reason that makes it impracticable to give the consolidated fund financial report for the financial year to the auditor-general by the date agreed under subsection (1), the Treasurer may give it to the auditor-general by a later date agreed with the auditor-general. Example of a whole-of-government reason — complex end of financial year changes to the machinery of government (4) The later date must allow the audit of the consolidated fund financial report, and the auditor’s report for the consolidated fund financial report, to be completed no later than 6 months after the end of the financial year to which the consolidated fund financial report relates. 38B Consolidated whole-of-government financial statement (1) The Treasurer must prepare, under the prescribed requirements, a consolidated financial statement for the whole-of-government for each financial year (the consolidated whole-of-government financial statement ). (2) The statement must be prepared within 6 months after the end of each financial year or a later date agreed between the Treasurer and auditor-general. (3) The Treasurer, the under-Treasurer and the most senior officer of the treasury department responsible for preparing the statement (the officers ) must each sign the statement and certify on the statement whether, in the opinion of each of them, the statement has been properly drawn up, under the prescribed requirements, to present a true and fair view of—

s 38C 42 Financial Administration and Audit Act 1977 s 38C (a) the financial operations and cash flows of the State for the financial year; and (b) the financial position at the end of the financial year to which the statement relates. (4) As soon as practicable after the statement has been prepared and certified by the officers, the Treasurer must send the statement to the auditor-general. (5) The auditor-general must audit the statement and prepare a report about it. (6) The report must state whether— (a) the auditor-general has received all the information and explanations required by the auditor-general; and (b) in the auditor-general’s opinion, the statement has been properly drawn up, under the prescribed requirements, to present a true and fair view of— (i) the financial operations and cash flows of the State for the financial year; and (ii) the financial position at the end of that financial year. (7) As soon as practicable after the auditor-general prepares the report, the auditor-general must give the statement and report to the Treasurer. (8) Within 14 days after the Treasurer receives the statement and report from the auditor-general, the Treasurer must table them in the Legislative Assembly. 38C Request for information for preparing consolidated whole-of-government financial statement and other purposes (1) The Treasurer may exercise a power under this section only if the Treasurer considers it is necessary to do so— (a) for preparing the consolidated whole-of-government financial statement for a financial year; or (b) for whole-of-government budgeting or monitoring purposes.

s 39 43 s 39 Financial Administration and Audit Act 1977 (2) The Treasurer may, by written notice given to the accountable officer of a department or to a statutory body, 12 ask the officer or body to give information to the Treasurer. (3) The notice must state the following— (a) particulars of the information that must be given; (b) the date by which the information must be given. (4) The accountable officer or statutory body must comply with the notice. 39 Annual report by department and short form annual report (1) Within 4 months after the end of each financial year (the preparation period )— (a) the accountable officer of a department, other than the official secretary and the Clerk of the Parliament, must prepare and give to the appropriate Minister a written report on the operations of the department during the financial year and give a copy of the report to the Treasurer; and (b) the official secretary, and the Clerk of the Parliament, must prepare and give to the speaker a written report on the operations of the Office of the Governor and of the Legislative Assembly and parliamentary service during the financial year. (2) The appropriate Minister may extend, or further extend, the preparation period for a department by written notice given to the accountable officer. (3) However, if the appropriate Minister extends the preparation period to a period of more than 6 months after the end of the financial year, the appropriate Minister must, within 14 days of giving the extension, table in the Legislative Assembly a report giving reasons for the extension. 12 See the Government Owned Corporations Act 1993 , sections 127 and 128 for the application of this section to GOCs.

s 39 44 s 39 Financial Administration and Audit Act 1977 (4) Without limiting subsection (1), the accountable officer must include in the report— (a) information required by the appropriate Minister to enable the Minister to assess the efficiency, effectiveness and economy of the department; and (b) information required under a financial management standard; and (c) a list of statutory bodies for which the appropriate Minister is responsible under the Minister’s portfolio; and (d) a copy of each set of general purpose financial statements prepared for the financial year under section 40, and the certificates and auditor-general’s report under that section for the statements. (5) The appropriate Minister for a department may approve, for a financial year, the accountable officer preparing a short form annual report for the department in the form prescribed under a financial management standard. (6) If the accountable officer prepares a short form annual report for a financial year, the accountable officer must ensure both the annual report and short form annual report are available for the financial year. (7) The accountable officer may prepare an annual report, or a short form annual report, in electronic form if— (a) copies of the report are also available in paper form; and (b) the electronic form of the report states, in a prominent way, that copies of the report are also available in paper form and how the copies may be obtained. (8) A set of the general purpose financial statements as mentioned in subsection (4)(d) may be included in electronic form in an annual report if— (a) copies of the statements are available in paper form; and (b) the report states, in a prominent way, that copies of the statements are available in paper form and how the copies may be obtained.

s 40 45 s 40 Financial Administration and Audit Act 1977 Example of electronic form — a CD-ROM 40 General purpose financial statements (1) The accountable officer of a department must— (a) prepare general purpose financial statements for the financial year in accordance with the prescribed requirements; and (b) give the statements to the auditor-general. (2) Section 40AA states when the accountable officer must give the statements to the auditor-general. (3) The accountable officer and the officer responsible for the financial administration of the department or the activity or fund to which the statements relate (the officers ) must each certify on the statements whether, in their opinion— (a) the prescribed requirements for establishing and keeping the accounts have been complied with in all material respects; and (b) the statements have been drawn up to present a true and fair view, in accordance with prescribed accounting standards, of the transactions for the financial year to which they relate and of the financial position at the end of the year. (4) The auditor-general must audit the general purpose financial statements and prepare a report about the financial statements. (5) The report must state whether— (a) the auditor-general has received all the information and explanations required by the auditor-general; and (b) in the auditor-general’s opinion— (i) the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects; and (ii) the statements have been drawn up so as to present a true and fair view in accordance with prescribed accounting standards of the transactions for the

155 Financial Administration and Audit Act 1977 Provisions for closure of continuing funds s 31 prev s 31 sub 1991 No. 89 s 9 amd 1988 No. 49 s 13 om 1991 No. 37 s 23 pres s 31 ins 1999 No. 29 s 19 Processing of expenditure by agent or service department for principal department prov hdg amd 1988 No. 49 s 14(a) s 31A ins 1981 No. 89 s 10 amd 1988 No. 49 s 14(b)–(d); 1991 No. 37 s 24 om 1999 No. 29 s 19 Payment of moneys by Queensland Government overseas offices prov hdg amd 1981 No. 89 s 11(a) s 32 amd 1978 No. 80 s 7; 1981 No. 89 s 11(b)–(c) om 1991 No. 37 s 25 Payment of moneys from other departmental bank accounts s 33 amd 1981 No. 89 s 12 om 1991 No. 37 s 26 Division 6—Accountable officers Accountable officers generally prov hdg amd 1985 No. 82 s 17(a) s 34 prev s 34 amd 1985 No. 82 s 17(b)–(c); 1988 No. 49 s 15 om 1991 No. 37 s 27 pres s 34 ins 1999 No. 29 s 20 amd 2001 No. 31 s 17; 2008 No. 38 s 252 sch 3 Recovery of expenditure s 34A ins 1985 No. 82 s 18 sub 1991 No. 37 s 28 amd 1996 No. 24 s 16 om 1999 No. 29 s 19 Appropriation if department levies charges for goods or services or disposes of certain assets s 34B ins 1991 No. 37 s 29 sub 1993 No. 9 s 9; 1996 No. 24 s 17 om 1999 No. 29 s 19 Clerk of the Parliament as accountable officer prov hdg sub 1999 No. 29 s 21(1) s 35 amd 1978 No. 80 s 8; 1988 No. 49 s 16; 1988 No. 67 s 56 sch; 1991 No. 28 s 8.9(b); 1993 No. 9 s 3 sch 1; 1995 No. 38 s 35 sch 1; 1996 No. 37 s 147 sch 2; 1999 No. 19 s 21(2)–(3) sub 2001 No. 31 s 18 Official secretary as accountable officer s 35A ins 1999 No. 29 s 22 sub 2001 No. 31 s 18 Other accountable officers s 35B ins 2001 No. 31 s 18

156 Financial Administration and Audit Act 1977 Functions and duties of all accountable officers prov hdg amd 2001 No. 31 s 19(1) s 36 amd 1978 No. 80 s 9; 1981 No. 89 s 13; 1985 No. 82 s 19; 1988 No. 49 s 17; 1988 No. 52 s 44 sch 3; 1991 No. 28 s 8.9(c); 1991 No. 37 s 30; 1993 No. 9 s 10; 1996 No. 24 s 18; 1996 No. 24 s 37; 1999 No. 29 s 23; 2001 No. 31 s 19(2)–(6) Accountable officer to pay for tax equivalents and dividends s 36A ins 1988 No. 49 s 18 sub 1993 No. 9 s 11 amd 1996 No. 24 s 19 sub 1999 No. 29 s 24 amd 2001 No. 31 s 20 Delegations by accountable officers s 36B ins 1999 No. 29 s 24 amd 2008 No. 38 s 252 sch 3 Division 7—Financial statements and annual reports div hdg sub 1991 No. 37 s 31 Purposes of division s 37 prev s 37 sub 1985 No. 82 s 20; 1991 No. 37 s 32 amd 1993 No. 9 s 12 om 1996 No. 24 s 20 pres s 37 ins 1999 No. 29 s 25 Treasurer to review departmental statements of the accounts subsidiary to the public accounts s 37A ins 1985 No. 82 s 21 om 1991 No. 37 s 33 Annual report by department s 37B ins 1991 No. 37 s 34 amd 1996 No. 24 ss 21, 37 om 1999 No. 29 s 25 Quarterly statement by Treasurer s 38 sub 1999 No. 29 s 25 amd 2000 No. 20 s 29 sch 3; 2000 No. 46 s 3 sch; 2001 No. 31 s 21; 2006 No. 35 s 5 Consolidated fund financial report s 38A ins 1999 No. 29 s 25 amd 2000 No. 20 s 29 sch 3 sub 2001 No. 31 s 22; 2006 No. 35 s 6 Timing for giving consolidated fund financial report to auditor-general s 38AA ins 2001 No. 31 s 22 sub 2006 No. 35 s 6 Consolidated whole-of-government financial statement s 38B ins 1999 No. 29 s 25

157 Financial Administration and Audit Act 1977 Request for information for preparing consolidated whole-of-government financial statement and other purposes s 38C ins 1999 No. 29 s 25 sub 2001 No. 31 s 23 Annual report by department and short form annual report s 39 amd 1985 No. 82 s 22; 1991 No. 37 s 35; 1993 No. 9 s 13; 1994 No. 72 s 7; 1996 No. 24 s 22; 2001 No. 31 s 24 sub 1999 No. 29 s 25 amd 2001 No. 31 s 24; 2003 No. 26 s 6 Departmental statements s 39A ins 1991 No. 37 s 36 om 1996 No. 24 s 23 General purpose financial statements prov hdg amd 1985 No. 82 s 23(a) s 40 amd 1985 No. 82 s 23(b)–(c); 1988 No. 49 s 19 sub 1991 No. 37 s 37 amd 1993 No. 9 s 14; 1996 No. 24 s 24; 1996 No. 24 s 37; 1999 No. 29 s 26; 2001 No. 31 s 25 Financial reporting—when redistribution of public business of department takes effect s 40AAA ins 2006 No. 35 s 7 Timing for accountable officers to give general purpose financial statements to auditor-general s 40AA ins 2001 No. 31 s 26 amd 2008 No. 6 s 4 Division 7AA—Ministerial offices expenses div 7AA (ss 40AB–40AF) ins 2006 No. 35 s 8 Division 7A—Borrowings div hdg ins 1994 No. 72 s 8 Borrowings by State and by accountable officers prov hdg sub 2001 No. 31 s 27(1) s 40A ins 1994 No. 72 s 8 amd 2001 No. 31 s 27(2) Treasurer may charge department borrowing fee s 40B ins 1999 No. 29 s 27 Division 8—Investment by Treasurer div hdg sub 1999 No. 29 s 27 No-one other than Treasurer may invest or otherwise lend an amount prov hdg amd 2001 No. 31 s 28(1) s 40C ins 1999 No. 29 s 27 amd 2001 No. 31 s 28(2)–(3); 2003 No. 26 s 7

158 Financial Administration and Audit Act 1977 Investment of surplus moneys prov hdg sub 1999 No. 29 s 28(1) s 41 amd 1978 No. 80 s 10 sub 1981 No. 89 s 14 amd 1991 No. 37 s 38; 1996 No. 24 s 25; 1999 No. 29 s 28(2)–(6); 2008 No. 6 s5 Dealing with moneys earned on investment s 41A ins 1999 No. 29 s 29 amd 2001 No. 31 s 29 Appropriation for payments out of Treasurer’s consolidated fund bank account for authorised investments s 42 sub 1981 No. 89 s 15; 1999 No. 29 s 29 Treasurer a corporation sole for certain purposes s 43 amd 1999 No. 29 s 30 Limitations on investment powers s 43A ins 1999 No. 29 s 31 Division 8A—Derivative transactions div hdg ins 1999 No. 29 s 31 Certain departments may enter into derivative transactions s 43B ins 1999 No. 29 s 31 amd 2001 No. 31 s 30; 2008 No. 6 s 6 Treasurer’s approval for derivative transactions s 43C ins 1999 No. 29 s 31 om 2001 No. 31 s 31 Requirement to report to appropriate Minister about derivatives s 43D ins 1999 No. 29 s 31 amd 2003 No. 26 s 8 Treasurer may ask for reports s 43E ins 1999 No. 29 s 31 om 2003 No. 26 s 9 Division 9—Formation of companies and acquisition of shares div hdg prev div 9 hdg amd 1988 No. 49 s 20 om 1991 No. 37 s 39 pres div 9 hdg ins 1993 No. 9 s 15 Formation of companies by department etc. requires Treasurer’s approval s 44 prev s 44 amd 1985 No. 82 s 24 om 1988 No. 49 s 21 pres s 44 ins 1993 No. 9 s 15 amd 2001 No. 31 s 32 Accounting manuals s 45 amd 1985 No. 82 s 25; 1988 No. 49 s 22 om 1991 No. 37 s 40

159 Financial Administration and Audit Act 1977 Treasurer’s unclaimed moneys fund s 46 amd 1991 No. 37 s 41; 1993 No. 9 s 3 sch 1; 1996 No. 24 s 26; 1999 No. 29 s 32; 2001 No. 31 s 33 PART 3—FINANCIAL ADMINISTRATION—STATUTORY BODIES pt hdg prev pt 3 hdg om 1993 No. 9 s 21 pres pt 3 hdg (prev pt 2A hdg) ins 1985 No. 82 s 26 renum 1993 No. 9 s 3 sch 1 Provisions of this Part paramount s 46A ins 1985 No. 82 s 26 om 1993 No. 9 s 16 Appropriate Minister to furnish prescribed particulars s 46B ins 1985 No. 82 s 27 sub 1991 No. 37 s 42 om 1993 No. 9 s 17 Functions and duties s 46C ins 1985 No. 82 s 28 amd 1988 No. 49 s 23; 1991 No. 37 s 43; 1996 No. 24 s 27; 1996 No. 54 s 9 sch Entries by Treasurer on repayment of incorrectly paid amounts s 46D prev s 46D ins 1985 No. 82 s 28 om 1988 No. 49 s 24 pres s 46D ins 1999 No. 29 s 33 Accounting manuals s 46E ins 1985 No. 82 s 29 amd 1988 No. 49 s 25 om 1991 No. 37 s 44 Statutory body to prepare annual financial statements s 46F ins 1985 No. 82 s 29 amd 1991 No. 37 s 45; 1993 No. 9 s 18; 1996 No. 24 ss 28, 37; 1999 No. 29 s 34; 2001 No. 31 s 34 Timing for statutory bodies to give annual financial statements to auditor-general s 46FA ins 2001 No. 31 s 35 amd 2008 No. 6 s 7 Report of auditor-general prov hdg amd 1999 No. 29 s 35(1) s 46G ins 1985 No. 82 s 30 amd 1991 No. 37 s 46; 1996 No. 24 s 37; 1999 No. 29 s 35(2)–(4); 2000 No. 46 s 3 sch Statutory body must consider auditor-general’s observations and suggestions s 46H ins 1985 No. 82 s 30 sub 1993 No. 76 s 3 sch 2 Audit of accounts of associated body s 46I ins 1985 No. 82 s 30 om 1993 No. 9 s 19

160 Financial Administration and Audit Act 1977 Annual report s 46J ins 1985 No. 82 s 31 amd 1988 No. 49 s 26; 1991 No. 37 s 47; 1997 No. 81 s 3 sch; 1999 No. 29 s 36; 2001 No. 31 s 36; 2003 No. 26 s 10 PART 3A—TABLING OF ANNUAL REPORTS pt hdg ins 1996 No. 24 s 29 Tabling of annual report s 46K ins 1985 No. 82 s 31 sub 1996 No. 24 s 29; 2001 No. 31 s 37 Summary reports s 46KA ins 1996 No. 24 s 29 Explanation of late tabling of annual report prov hdg sub 2001 No. 31 s 38(1) s 46KB ins 1996 No. 24 s 29 amd 2001 No. 31 s 38(2)–(3) Procedure if Legislative Assembly not in session or sitting s 46KC ins 1996 No. 24 s 29 amd 2001 No. 31 s 39; 2003 No. 8 s 17 sch PART 4—STANDARDS ABOUT FINANCIAL MANAGEMENT pt hdg (prev pt 2B hdg) ins 1988 No. 49 s 27 renum 1993 No. 9 s 3 sch 1 sub 1996 No. 24 s 30 Financial management standards s 46L ins 1988 No. 49 s 27 amd 1991 No. 37 s 48 sub 1993 No. 9 s 20; 1996 No. 24 s 31 amd 2006 No. 35 s 9 Requirements before making a financial management standard s 46LA ins 1996 No. 24 s 31 Financial management standard may include commentary about its operation s 46LB ins 1996 No. 24 s 31 Exemption from financial management standards s 46LC ins 1996 No. 24 s 31 Financial Management Practice Manuals s 46M ins 1991 No. 37 s 49 amd 1996 No. 24 s 37 Appropriate Minister to table reports s 46N ins 1991 No. 37 s 50 om 1996 No. 24 s 32 PART 5—QUEENSLAND AUDITOR-GENERAL AND QUEENSLAND AUDIT OFFICE pt hdg ins 1993 No. 9 s 21

161 Financial Administration and Audit Act 1977 Division 1—General div hdg sub 1993 No. 9 s 21 Auditor-general and audit office s 47 sub 1993 No. 9 s 21 Control of audit office s 48 amd 1991 No. 37 s 51 sub 1993 No. 9 s 21 Auditor-general not subject to direction s 49 sub 1993 No. 9 s 21 amd 1996 No. 37 s 147 sch 2; 2008 No. 38 s 252 sch 3 Division 2—Provisions relating to auditor-general div hdg sub 1993 No. 9 s 21 Appointment of auditor-general s 50 sub 1993 No. 9 s 21 Duration of appointment s 51 sub 1992 No. 45 s 3; 1993 No. 9 s 21 Terms of appointment s 52 sub 1993 No. 9 s 21 amd 1996 No. 24 s 33; 1996 No. 37 s 147 sch 2; 1997 No. 81 s 3 sch Pecuniary interests declaration s 53 amd 1985 No. 82 s 32 sub 1993 No. 9 s 21 amd 1995 No. 38 s 35 sch 1; 2001 No. 69 s 378 sch 1 Preservation of rights s 54 sub 1993 No. 9 s 21 Leave of absence s 55 sub 1993 No. 9 s 21 Resignation s 56 sub 1993 No. 9 s 21 Suspension and removal s 57 amd 1981 No. 89 s 16 sub 1985 No. 82 s 33; 1993 No. 9 s 21 Manner of audit s 57A ins 1985 No. 82 s 34 om 1993 No. 9 s 21 Division 3—Deputy auditor-general div hdg sub 1993 No. 9 s 21 Deputy auditor-general s 58 sub 1993 No. 9 s 21

162 Financial Administration and Audit Act 1977 Duties of deputy auditor-general s 59 amd 1985 No. 82 s 35; 1988 No. 49 s 28 sub 1993 No. 9 s 21 Deputy auditor-general employed under Public Service Act s 60 amd 1985 No. 82 s 36; 1990 No. 85 s 5 sch 2 sub 1993 No. 9 s 21; 1996 No. 37 s 147 sch 2 amd 2008 No. 38 s 252 sch 3 Pecuniary interests declaration s 61 sub 1993 No. 9 s 21 Deputy auditor-general subject only to direction of auditor-general s 62 prev s 62 om 1985 No. 82 s 37 pres s 62 ins 1993 No. 9 s 21 amd 1996 No. 37 s 147 sch 2; 2008 No. 38 s 252 sch 3 Division 4—Staff of audit office div hdg ins 1993 No. 9 s 21 Staff employed under Public Service Act s 63 amd 1985 No. 82 s 38 sub 1993 No. 9 s 21; 1996 No. 37 s 147 sch 2 amd 2008 No. 38 s 252 sch 3 Auditor-general has functions and powers of chief executive s 64 amd 1985 No. 82 s 39 sub 1993 No. 9 s 21 om 1996 No. 37 s 147 sch 2 Staff subject only to direction of auditor-general s 65 sub 1993 No. 9 s 21 amd 1996 No. 37 s 147 sch 2; 2008 No. 38 s 252 sch 3 Division 5—Other matters div hdg ins 1993 No. 9 s 21 Delegation of powers s 66 amd 1991 No. 37 s 52 sub 1993 No. 9 s 21 Auditor-general accountable officer s 67 amd 1985 No. 82 s 40 sub 1993 No. 9 s 21 om 1999 No. 29 s 37 Estimates s 68 amd 1985 No. 82 s 41 sub 1993 No. 9 s 21 Duty to convert stored data to writing s 68A ins 1985 No. 82 s 42 om 1993 No. 9 s 21

163 Financial Administration and Audit Act 1977 Audit of audit office s 69 amd 1985 No. 82 s 43; 1992 No. 45 s 4 sub 1993 No. 9 s 21 amd 2001 No. 45 s 29 sch 3 sub 2003 No. 26 s 11 Rulings under Public Service Act s 70 sub 1985 No. 82 s 44; 1993 No. 9 s 21; 1996 No. 37 s 147 sch 2 amd 2008 No. 38 s 252 sch 3 Indemnity s 70A ins 1985 No. 82 s 45 om 1993 No. 9 s 21 Reviews under Public Service Act s 71 amd 1985 No. 82 s 46; 1991 No. 37 s 53 sub 1993 No. 9 s 21; 1996 No. 37 s 147 sch 2; 2008 No. 38 s 252 sch 3 Division 6—Strategic review div hdg ins 2001 No. 73 s 105 Strategic review of audit office s 72 sub 1993 No. 9 s 21; 2001 No. 73 s 105 amd 2001 No. 81 s 137 Conduct of strategic review s 72A ins 2001 No. 73 s 105 Report of strategic review s 72B ins 2001 No. 73 s 105 amd 2001 No. 81 s 138 PART 6—AUDIT OF CONSOLIDATED FUND AND PUBLIC SECTOR ENTITIES pt hdg ins 1993 No. 9 s 21 amd 1999 No. 29 s 38 Division 1—Scope of auditor-general’s mandate div hdg ins 1993 No. 9 s 21 Auditor-general to audit consolidated fund and public sector entities unless exempted prov hdg amd 1985 No. 82 s 47(a) sub 1999 No. 29 s 39(1) s 73 amd 1985 No. 82 s 47(b)–(d) sub 1993 No. 9 s 21 amd 1999 No. 29 s 39(2) Exemption of certain public sector entities from audit by auditor-general prov hdg amd 1985 No. 82 s 48(a) s 74 amd 1985 No. 82 s 48(b)–(d) sub 1993 No. 9 s 21

164 Financial Administration and Audit Act 1977 Annual report on accounts of Local Authorities, statutory bodies and associated bodies s 74A ins 1985 No. 82 s 49 om 1993 No. 9 s 21 Appropriate Minister to give Treasurer and auditor-general information about public sector entities s 75 sub 1985 No. 82 s 50; 1993 No. 9 s 21 amd 1996 No. 37 s 147 sch 2; 1999 No. 29 s 40 sub 2006 No. 35 s 10 In certain circumstances auditor-general to obtain and report Treasurer’s or appropriate Minister’s comments s 75A ins 1985 No. 82 s 51 om 1993 No. 9 s 21 Auditor-general to be appointed auditor of every company public sector entity s 76 amd 1985 No. 82 s 52 sub 1993 No. 9 s 21 Delegation of functions of Auditor-General s 76A ins 1991 No. 37 s 54 om 1993 No. 9 s 21 Audits at request of Parliament s 77 prev s 77 om 1993 No. 9 s 22 pres s 77 ins 1993 No. 9 s 21 By-arrangement audits s 78 ins 1993 No. 9 s 21 Division 2—Conduct of audits div hdg ins 1993 No. 9 s 21 Way in which audit is to be conducted s 79 prev s 79 amd 1991 No. 37 s 56 om 1993 No. 9 s 23 pres s 79 ins 1993 No. 9 s 21 amd 2001 No. 45 s 29 sch 3 Audit of performance management systems s 80 prev s 80 amd 1978 No. 80 s 12; 1985 No. 82 s 53 om 1993 No. 9 s 23 pres s 80 ins 1993 No. 9 s 21 amd 2006 No. 44 s 82 Audit of consolidated fund accounts prov hdg sub 1999 No. 29 s 41(1) s 81 prev s 81 amd 1978 No. 80 s 13 sub 1985 No. 82 s 54 om 1993 No. 9 s 23 pres s 81 ins 1993 No. 9 s 21 amd 1999 No. 29 s 41(2)–(5); 2006 No. 35 s 11

165 Financial Administration and Audit Act 1977 Appointment of contract auditors s 82 prev s 82 amd 1985 No. 82 s 55; 1991 No. 37 s 57 om 1993 No. 9 s 23 pres s 82 ins 1993 No. 9 s 21 Identity cards for authorised auditors s 83 prev s 83 om 1992 No. 9 s 23 pres s 83 ins 1993 No. 9 s 21 Proof of authority as authorised auditor s 84 ins 1993 No. 9 s 21 Access to documents and property s 85 ins 1993 No. 9 s 21 amd 1996 No. 24 s 34; 1999 No. 29 s 42 Obtaining information s 86 ins 1993 No. 9 s 21 Obtaining evidence s 87 ins 1993 No. 9 s 21 Compensation s 88 ins 1993 No. 9 s 21 False or misleading information s 89 ins 1993 No. 9 s 21 Obstruction of authorised auditor s 90 ins 1993 No. 9 s 21 Impersonation of authorised auditor s 91 ins 1993 No. 9 s 21 Confidentiality s 92 ins 1993 No. 9 s 21 amd 2001 No. 69 s 378 sch 1; 2003 No. 26 s 12 Report on audit s 93 ins 1993 No. 9 s 21 amd 1999 No. 29 s 43 Protection from liability s 94 ins 1993 No. 9 s 21 Audit fees s 95 ins 1993 No. 9 s 21 amd 2001 No. 31 s 40 Act does not limit other powers of auditor-general s 96 ins 1993 No. 9 s 21 Division 3—Reports to the Legislative Assembly div hdg ins 1993 No. 9 s 21 Reports on auditing standards s 97 ins 1993 No. 9 s 21

166 Financial Administration and Audit Act 1977 Annual report on consolidated fund accounts prov hdg amd 1999 No. 29 s 44(1) s 98 ins 1993 No. 9 s 21 amd 1999 No. 29 s 44(2)–(3) Annual reports on audits of public sector entities s 99 ins 1993 No. 9 s 21 Reports on audits requested by Parliament s 100 ins 1993 No. 9 s 21 Interim, supplementary and combined reports s 101 ins 1993 No. 9 s 21 Other reports s 102 ins 1993 No. 9 s 21 Comments on proposed audit reports s 103 ins 1993 No. 9 s 21 Procedure for reporting certain sensitive information s 104 ins 1993 No. 9 s 21 Tabling of reports s 105 ins 1993 No. 9 s 21 amd 2003 No. 8 s 17 sch PART 6A—APPROVALS BY TREASURER pt hdg ins 2001 No. 31 s 41 Division 1—Definition and application div 1 (ss 105A–105B) ins 2001 No. 31 s 41 Division 2—General approvals div 2 (s 105C) ins 2001 No. 31 s 41 Division 3—Specific approvals div 3 (ss 105D–105G) ins 2001 No. 31 s 41 Division 4—Offences relating to certain documents div 4 (ss 105H–105I) ins 2001 No. 31 s 4 PART 6B—PROVISIONS ABOUT ABOLISHED STATUTORY BODIES pt hdg ins 2006 No. 35 s 12 Division 1—Definitions div 1 (s 105J) ins 2006 No. 35 s 12 Division 2—Abolished departments div 2 (ss 105K–105M) ins 2006 No. 35 s 12 Division 3—Abolished statutory bodies div 3 (ss 105N–105P) ins 2006 No. 35 s 12 Division 4—Tabling of final reports div 4(ss 105Q–105R) ins 2006 No. 35 s 12 DEPARTMENTS OR

167 Financial Administration and Audit Act 1977 PART 7—GENERAL PROVISIONS pt hdg (prev pt 4 hdg) renum 1993 No. 9 s 3 sch 1 Losses and special payments s 106 ins 1993 No. 9 s 22 amd 1999 No. 29 s 45 Recovery of moneys and the value of property s 107 (prev s 78) amd 1978 No. 80 s 11 renum 1993 No. 9 s 3 sch 1 amd 1996 No. 24 s 35; 2000 No. 46 s 3 sch Misuse of official credit cards s 108 ins 1991 No. 37 s 55 (amd 1993 No. 9 s 33 sch 2) (never proclaimed into force and om 1994 No. 87 s 4(1) sch 3 pt 2) Delegation by Treasurer of certain powers prov hdg amd 2000 No. 49 s 4(1) s 109 ins 1993 No. 9 s 23 amd 1994 No. 72 s 9; 1996 No. 24 s 36; 1997 No. 81 s 3 sch sub 1999 No. 29 s 46 amd 2000 No. 49 s 4(2); 2001 No. 31 s 42; 2003 No. 26 s 13 Regulations s 110 ins 1993 No. 9 s 23; 1995 No. 58 s 4 sch 2 PART 8—TRANSITIONAL PROVISIONS pt hdg ins 1993 No. 9 s 24 Division 1—Transitional provisions before commencement of the FinancialAdministration Legislation Amendment Act 1999 div hdg ins 1999 No. 29 s 47 References to authorised officer in other Acts s 111 ins 1993 No. 9 s 24 References to consolidated revenue fund, consolidated revenue or loan fund s 112 ins 1993 No. 9 s 24 References to Department of the auditor-general s 113 ins 1993 No. 9 s 24 References to repealed Acts s 114 prev s 114 ins 1993 No. 9 s 24 om 1993 No. 70 s 804 sch pres s 114 ins 1994 No. 75 s 28 Division 2—Transitional provisions for FinancialAdministrationLegislationAmendment Act 1999 div hdg ins 1999 No. 29 s 48 Subdivision 1—Interpretation sdiv hdg ins 1999 No. 29 s 48

168 Financial Administration and Audit Act 1977 Definitions for div 2 s 115 orig s 115 ins 1993 No. 9 s 24 om 1993 No. 70 s 804 sch prev s 115 ins 1996 No. 50 s 3 exp 18 December 1997 (see s 116) pres s 115 ins 1999 No. 29 s 48 Subdivision 2—Transitional provisions about existing funds sdiv hdg ins 1999 No. 29 s 48 Closure of trust and special funds on 1 July 1999 s 116 orig s 116 ins 1993 No. 9 s 24 om 1993 No. 70 s 804 sch prev s 116 ins 1996 No. 50 s 3 exp 18 December 1997 (see s 116) pres s 116 ins 1999 No. 29 s 48 Obligation of Treasurer to pay moneys of trust and special funds s 117 prev s 117 ins 1993 No. 9 s 24 exp 14 September 1994 (see s 119(3)) AIA s 20A applies (see s 119(2)) pres s 117 ins 1999 No. 29 s 48 Motor Accident Insurance Fund and Nominal Defendant Fund s 118 prev s 118 ins 1993 No. 9 s 24 exp 14 September 1994 (see s 119(3)) AIA s 20A applies (see s 119(2)) pres s 118 ins 1999 No. 29 s 48 Subdivision 3—Other specific transitional provisions sdiv hdg ins 1999 No. 29 s 48 Accountable officers to pay moneys of consolidated fund to Treasurer s 119 prev s 119 ins 1994 No. 48 s 14 exp 14 September 1994 (see s 119(3)) AIA s 20A applies (see s 119(2)) pres s 119 ins 1999 No. 29 s 48 Payment into the public accounts s 120 ins 1999 No. 29 s 48 Public bank accounts other than for trust and special funds s 121 ins 1999 No. 29 s 48 Availability of appropriation for 1998–99 financial year s 122 ins 1999 No. 29 s 48 Transfer between subdivisions etc. s 123 ins 1999 No. 29 s 48 When vote of Treasury may be applied in respect of a supply service of another department s 124 ins 1999 No. 29 s 48

169 Financial Administration and Audit Act 1977 Provision for unforeseen expenditure in 1998–99 financial year s 125 ins 1999 No. 29 s 48 Section 23D to apply to amount that may be paid pending Annual Appropriation Act for 1999–2000 financial year s 126 ins 1999 No. 29 s 48 Quarterly statement by Treasurer of receipts and expenditure, Treasurer’s annual statement and consolidated whole-of-government financial statement s 127 ins 1999 No. 29 s 48 Annual report and general purpose financial statements of departments for 1998–99 financial year s 128 ins 1999 No. 29 s 48 Borrowing fee chargeable only for borrowing after commencement s 129 ins 1999 No. 29 s 48 Annual financial statements of statutory body and audit of statements for 1998–99 financial year s 130 ins 1999 No. 29 s 48 Losses and special payments s 131 ins 1999 No. 29 s 48 Investments made under s 41 of pre-amended Act s 132 ins 1999 No. 29 s 48 Auditing of public accounts for financial year 1998–99 s 133 ins 1999 No. 29 s 48 Subdivision 4—Pre-amended Act to continue to take effect in relation to other matters for 1998–99 financial year sdiv hdg ins 1999 No. 29 s 48 General statement about effect of pre-amended Act to 1998–99 financial year s 134 ins 1999 No. 29 s 48 Meaning of words in provisions of pre-amended Act applying after commencement s 135 ins 1999 No. 29 s 48 Division 3—Transitional provisions for FinancialAdministrationandOtherLegislation Amendment Act 2001 div 3 (ss 136–140) ins 2001 No. 31 s 43 Division 4—Transitional provision for Ombudsman Act 2001 div 4 (s 141) ins 2001 No. 73 s 106 Division 5—Transitional provision for Audit Legislation Amendment Act 2006 div 5 (s 142) ins 2006 No. 9 s 53 sch Division 6—Transitional provision for Revenue and Other Legislation AmendmentAct 2006 div hdg ins 2006 No. 35 s 13 sub 2006 No. 44 s 83

170 Financial Administration and Audit Act 1977 Transitional provision for amendment of s 80 s 143 ins 2006 No. 35 s 13 sub 2006 No. 44 s 83 PART 9—EXTENSION OF AUDITOR-GENERAL’S TERM OF OFFICE pt hdg ins 1996 No. 50 s 3 exp 18 December 1997 (see s 116) SCHEDULE amd 1978 No. 80 s 14 om 1993 No. 9 s 3 sch 1 SCHEDULE 1—OTHER ACCOUNTABLE OFFICERS FOR CERTAIN BODIES ins 1999 No. 29 s 49 amd 2001 No. 31 s 44; 2001 No. 73 s 107 SCHEDULE 2—CONTINUING FUNDS ins 1999 No. 29 s 49 amd 2000 No. 52 s 48 sch; 2001 No. 76 s 25 sch 3; 2006 No. 35 s 14; 2008 No. 6 s 8 SCHEDULE 3—DICTIONARY ins 1999 No. 29 s 49 Note — definitions for this Act were originally located in prev s 5. def “abolished” ins 2006 No. 35 s 15(2) def “abolished department” ins 2006 No. 35 s 15(2) def “abolished statutory body” ins 2006 No. 35 s 15(2) def “abolition day” ins 2006 No. 35 s 15(2) def “abstract” amd 1988 No. 49 s 6(a)(i) om 1993 No. 9 s 4(1) def “accountable officer” amd 1988 No. 49 s 6(a)(ii); 1996 No. 37 s 147 sch 2 sub 1999 No. 29 ss 6, 49 amd 2001 No. 31 s 45(3) def “accounting officer” amd 1996 No. 24 s 4(4) om 1999 No. 29 s 6 def “accounts” amd 1985 No. 82 s 7(a)(i) om 1993 No. 9 s 4(1) def “administered items” ins 1999 No. 29 s 49 def “administered receipt” ins 1999 No. 29 s 49 def “administering department” ins 2006 No. 35 s 15(2) def “Agent-General” om 1981 No. 89 s 2(a) def “Annual Appropriation Act” sub 1993 No. 9 s 4(2), (4); 1999 No. 29 ss 6, 49; 2001 No. 31 s 45(1)–(2) def “Annual Appropriation Acts” ins 2001 No. 31 s 45(2) def “annual report” ins 1999 No. 29 s 49 sub 2001 No. 31 s 45(1)–(2) def “appropriate Minister” ins 1985 No. 82 s 7(a)(ii) sub 1993 No. 9 s 4(1), (3); 1999 No. 29 ss 6, 49 amd 2004 No. 37 s 86 sch 1; 2007 No. 59 s 152 sch def “appropriation” amd 1981 No. 89 s 2(b) sub 1993 No. 9 s 4(2), (4); 1999 No. 29 ss 6, 49

171 Financial Administration and Audit Act 1977 def “appropriation account” ins 1991 No. 37 s 7 om R4 (see RA s 39) def “Appropriation Act” sub 1993 No. 9 s 4(2), (4); 1999 No. 29 ss 6, 49 def “Approved Estimates” om 1993 No. 9 s 4(2) def “audit” om 1993 No. 9 s 4(1) def “audit office” ins 1999 No. 29 s 49 def “auditor-general’s report” ins 2006 No. 35 s 15(2) def “audit report” ins 2001 No. 31 s 45(2) def “authorised auditor” ins 1993 No. 9 s 4(3) sub 1999 No. 29 ss 6, 49 def “authorised officer” amd 1978 No. 80 s 2(b); 1985 No. 82 s 7(a)(iii) def “authorized auditor” om 1993 No. 9 s 4(1) def “bank” om 1993 No. 9 s 4(1) def “body” ins 1999 No. 29 s 49 def “borrowing fee” ins 1999 No. 29 s 49 def “certified and audited” ins 2006 No. 35 s 15(2) def “chairman” ins 1985 No. 85 s 7(a)(iv) om 1991 No. 37 s 7 def “chairperson” ins 1991 No. 37 s 7 sub 1999 No. 29 ss 6, 49 def “consolidated fund” ins 1991 No. 37 s 7 sub 1999 No. 29 ss 6, 49 def “consolidated fund accounts” ins 1999 No. 29 s 49 def “consolidated fund financial report” ins 2006 No. 35 s 15(2) def “Consolidated Revenue Fund” om 1991 No. 37 s 7 def “consolidated whole-of-government financial statement” ins 1999 No. 29 s 49 def “continuing fund” ins 1999 No. 29 s 49 def “contract auditor” ins 1993 No. 9 s 4(3) sub 1999 No. 29 ss 6, 49 def “control” ins 1993 No. 9 s 4(3) sub 1999 No. 29 ss 6, 49 def “controlled entity” ins 1993 No. 9 s 4(3) sub 1999 No. 29 ss 6, 49 om 2001 No. 31 s 45(1) def “controlled receipt” ins 1999 No. 29 s 49 def “deliver” ins 1999 No. 29 s 49 def “department” amd 1978 No. 80 s 2(c); 1985 No. 82 s 7(a)(v); 1988 No. 49 s 6(a)(iii); 1991 No. 28 s 8.9(a) sub 1993 No. 9 s 4(1), (3); 1996 No. 24 s 4(2)–(3); 1999 No. 29 ss 6, 49 def “departmental accounts” ins 1999 No. 29 s 49 def “departmental accounts subsidiary to the public accounts” om 1991 No. 37 s 7 def “departmental financial-institution accounts” ins 1999 No. 29 s 49 def “departmental outputs” ins 1999 No. 29 s 49 sub 2001 No. 31 s 45(1)–(2) def “departmental statements of the accounts subsidiary to the public accounts” ins 1985 No. 82 s 7(a)(vi) om 1991 No. 37 s 7 def “department appropriation account” om 1985 No. 82 s 7(a)(vi)

172 Financial Administration and Audit Act 1977 def “derivative transactions” ins 1999 No. 29 s 49 def “economic entity” ins 1993 No. 9 s 4(3) om 1999 No. 29 s 6 def “entity” ins 1993 No. 9 s 4(3) sub 1999 No. 29 ss 6, 49 def “equity adjustment” ins 1999 No. 29 s 49 sub 2001 No. 31 s 45(1)–(2) def “equity injection” ins 1999 No. 29 s 49 amd 2001 No. 31 s 45(4) def “equity withdrawal” ins 1999 No. 29 s 49 def “Estimates in Chief” om 1993 No. 9 s 4(2) def “expenditure” , for ministerial offices, ins 2006 No. 35 s 15(2) def “expenditure” , generally, sub 1985 No. 85 s 7(a)(vii); 1999 No. 29 ss 6, 49; 2006 No. 35 s 15(1)–(2) def “external clients” ins 1999 No. 29 s 49 def “final financial statements” ins 2006 No. 35 s 15(2) def “final period” ins 2006 No. 35 s 15(2) def “final report” ins 2006 No. 35 s 15(2) def “Financial Agreement” sub 1994 No. 72 s 5 om 1999 No. 29 s 6 def “financial institution” ins 1996 No. 54 s 9 sch sub 1999 No. 29 ss 6, 49 om 1999 No. 27 s 76 sch def “financial-institution account” ins 1996 No. 24 s 4(3) sub 1999 No. 29 ss 6, 49 def “financial management standard” ins 1996 No. 24 s 4(6) sub 1999 No. 29 ss 6, 49 def “financial year” sub 1985 No. 82 s 7(a)(viii); 1988 No. 49 s 6(a)(iv); 1993 No. 9 s 4(1), (3); 1999 No. 29 ss 6, 49 def “former accountable officer” ins 2006 No. 35 s 15(2) def “former appropriate Minister” ins 2006 No. 35 s 15(2) def “former chairperson” ins 2006 No. 35 s 15(2) def “former responsible financial officer” ins 2006 No. 35 s 15(2) def “former responsible person” ins 2006 No. 35 s 15(2) def “full year report” ins 2006 No. 35 s 15(2) def “fund to which this Act applies” ins 1999 No. 29 s 49 def “further 2 weeks” ins 1999 No. 29 s 49 def “further 4 weeks” ins 2006 No. 35 s 15(2) def “half year report” ins 2006 No. 35 s 15(2) def “heading” ins 1999 No. 29 s 49 def “internal audit” sub 1999 No. 29 ss 6, 49 def “internal check” om 1991 No. 37 s 7 def “internal control” ins 1991 No. 37 s 7 sub 1993 No. 9 s 4(1), (3); 1999 No. 29 ss 6, 49 def “last financial year” ins 2006 No. 35 s 15(2) def “Loan Fund” om 1991 No. 37 s 7 def “Local Authority” om 1992 No. 45 s 2 sch 1 def “losses” amd 1985 No. 82 s 7(a)(ix) sub 1991 No. 37 s 7 om 1996 No. 24 s 4(5)

173 Financial Administration and Audit Act 1977 def “ministerial officers” ins 2006 No. 35 s 15(2) def “Minister’s Directions” ins 1985 No. 82 s 7(a)(x) om 1988 No. 49 s 6(a)(v) def “miscellaneous departmental accounts” sub 1981 No. 89 s 2(c) om 1991 No. 37 s 7 def “money form” om 1991 No. 37 s 7 def “moneys” ins 1985 No. 82 s 7(a)(xi) sub 1999 No. 29 ss 6, 49 def “moneys received from investment” ins 1999 No. 29 ss 6, 49 def “negotiable instrument” amd 1991 No. 37 s 7 sub 1999 No. 29 ss 6, 49 def “non-departmental outputs” ins 1999 No. 29 s 49 amd 2001 No. 31 s 45(5) def “officer” amd 1978 No. 80 s 2(d); 1988 No. 52 s 44 sch 3 sub 1991 No. 37 s 7; 1993 No. 9 s 4(1), (3); 1999 No. 29 ss 6, 49 def “official secretary” ins 2001 No. 31 s 45(2) def “ordinary Annual Appropriation Act” ins 2001 No. 31 s 45(2) def “other accounts” amd 1981 No. 89 s 2(d) om 1985 No. 82 s 7(a)(xii) def “other moneys” sub 1999 No. 29 ss 6, 49 amd 2000 No. 52 s 48 sch def “other property” amd 1978 No. 80 s 2(e) sub 1999 No. 29 ss 6, 49 def “output, item or adjustment” ins 1999 No. 29 s 49 def “outputs, items and adjustment” ins 1999 No. 29 s 49 def “parent entity” ins 1993 No. 9 s 4(3) sub 1999 No. 29 ss 6, 49 def “parliamentary Annual Appropriation Act” ins 2001 No. 31 s 45(2) def “parliamentary committee” ins 1993 No. 9 s 4(3) sub 1995 No. 38 s 35 sch 1; 1999 No. 29 ss 6, 49 amd 2001 No. 81 s 139 def “parliamentary service” ins 2001 No. 31 s 45(2) def “pay” ins 1999 No. 29 s 49 def “permanent head” prev def om 1988 No. 49 s 6(a)(vi) pres def ins 1988 No. 52 s 44 sch 3 om 1996 No. 24 s 4(2); 1996 No. 37 s 147 sch 2 (amdt could not be given effect) def “Premier” ins 1978 No. 80 s 2(f) om 1992 No. 45 s 2 sch 1 def “prescribed accounting standards” ins 1991 No. 37 s 7 sub 1996 No. 24 s 4(2)–(3) amd 1996 No. 24 s 37 sub 1999 No. 29 ss 6, 49 def “prescribed requirements” sub 1985 No. 82 s 7(a)(xiii) amd 1988 No. 49 s 6(a)(vii) sub 1991 No. 37 s 7 amd 1996 No. 24 s 37 sub 1999 No. 29 ss 6, 49 def “public debt” sub 1994 No. 72 s 5 om 1999 No. 29 s 6

174 Financial Administration and Audit Act 1977 def “Public Finance Standards” ins 1988 No. 49 s 6(a)(viii) sub 1993 No. 9 s 4(1), (3) om 1996 No. 24 s 4(5) def “public moneys” sub 1991 No. 37 s 7; 1999 No. 29 ss 6, 49 def “public property” sub 1999 No. 29 ss 6, 49 def “public sector entity” ins 1993 No. 9 s 4(3) sub 1999 No. 29 ss 6, 49 amd 2001 No. 31 s 45(6); 2006 No. 35 s 15(3) def “Public Service” om 1992 No. 45 s 2 sch 1 def “quarter” ins 1999 No. 29 s 49 def “Queensland Government overseas offices” ins 1981 No. 89 s 2(e) om 1991 No. 37 s 7 def “receive” ins 1999 No. 29 s 49 def “relevant department” ins 2006 No. 35 s 15(2) def “relevant Minister” ins 2006 No. 35 s 15(2) def “services” om 1999 No. 29 s 6 def “short form annual report” ins 1999 No. 29 s 49 amd 2003 No. 26 s 14 def “special payments” sub 1999 No. 29 ss 6, 49 def “special services” sub 1993 No. 9 s 4(2), (4) om 1999 No. 29 s 6 def “statutory body” ins 1985 No. 82 s 7(a)(xiv) sub 1988 No. 49 s 6(a)(ix); 1993 No. 9 s 4(1), (3); 1999 No. 29 ss 6, 49 def “subdivision” sub 1993 No. 9 s 4(2), (4) om 1999 No. 29 s 6 def “subdivisional item” om 1999 No. 29 s 6 def “summary report” ins 1996 No. 24 s 4(3) sub 1999 No. 29 ss 6, 49 def “supplementary appropriation” sub 1999 No. 29 ss 6, 49 def “Supplementary Estimates” om 1985 No. 82 s 7(a)(xv) def “supply services” sub 1993 No. 9 s 4(2), (4) om 1999 No. 29 s 6 def “tax equivalents manual” ins 1999 No. 29 s 49 def “TISFIA” ins 1999 No. 29 s 49 def “transferee department” ins 2006 No. 35 s 15(2) def “transferor department” ins 2006 No. 35 s 15(2) def “Treasurer” amd 1988 No. 49 s 6(a)(x) om 1992 No. 45 s 2 sch 1 def “Treasurer’s appropriation statement” ins 1999 No. 29 s 49 om 2006 No. 35 s 15(1) def “Treasurer’s approval” ins 2001 No. 31 s 45(2) def “Treasurer’s consolidated fund bank account” ins 1999 No. 29 s 49 def “Treasurer’s consolidated fund investment account” ins 1999 No. 29 s 49 def “Treasurer’s consolidated fund operating account” ins 1999 No. 29 s 49 def “treasury department” ins 1999 No. 29 s 49 def “trust and special funds” om 1999 No. 29 s 6 def “under-Treasurer” ins 1999 No. 29 s 49

175 Financial Administration and Audit Act 1977 def “unforeseen expenditure” sub 1999 No. 29 ss 6, 49 def “vote” sub 1993 No. 9 s 4(2), (4); 1999 No. 29 ss 6, 49 © State of Queensland 2008