Financial Administration and Audit Act Amendment Act 1985 (Qld)

1292 (01 uccnslunb ANNO TRICESIMO QUARTO ELIZABETHAE SECUNDAE REGINAE Nov 82 of 1985 An Act to amend the Financial Administration and AuditAct 1977-1981 in certain particulars [ASSENTED TO 29TH NOVEMBER, 1985]

Financial Administration and Audit Act Amendment Act 1985, No. 82 1293 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. Short title . This Act may be cited as the Financial Administration and Audit Act Amendment Act 1985. 2. Commencement . (1) This section and section 1 shall commence on the day on which this Act is assented to for and on behalf of Her Majesty. (2) Except as provided by subsection (1), this Act or the provisions thereof specified in the Proclamation shall commence on the day or days appointed by Proclamation for the commencement of this Act or, as the case may be, those provisions. 3. Principal Act and citation as amended . (1) In this Act the Financial Administration and Audit Act 1977-1981 is referred to as the Principal Act. (2) The Principal Act as amended by this Act may be cited as the Financial Administration and Audit Act 1977-1985. 4. Amendment of long title . The long title of the Principal Act is amended by omitting all words from and including the words " financial administration " and substituting the words " the financial administration and audit of the public accounts , the departmental accounts subsidiary to the public accounts , the miscellaneous departmental accounts and the accounts of statutory bodies and associated bodies , and to provide for matters related thereto". 5. Amendment of s. 3. Arrangement . Section 3 of the Principal Act is amended by inserting immediately above the expression "PART III- AUDIT, ss. 47-76;" the expression "PART IIA-FINANCIAL ADMINISTRATION-STATUTORY BODIES, ss. 46A-46K;". 6. Amendment of s. 4 . Repeals and savings . Section 4 of the Principal Act is amended by inserting the following subsection after subsection (5):- "(6) A person who immediately prior to the commencement of section 6 of the Financial Administration and Audit Act Amendment Act 1985 was an authorized officer within the meaning of the Financial Administration and Audit Act 1977 as amended and in force immediately prior to that commencement shall on and from that commencement and without any further authorization be an authorized auditor.". 7. Amendment of s. 5. Interpretation . Section 5 of the Principal Act is amended by- (a) in subsection (1)- (1) in the definition "accounts"- (A) omitting all words from and including the word "transactions" to and including the word "Act" and substituting the words "financial

1294 Financial Administration and Audit Act Amendment Act 1985, No. 82 or accounting transactions of any description expressed in money or other units of measurement required to be established and kept for the purposes of any Act or other law"; (B) omitting the word "Auditor-General" and substituting the words "person charged by law with the duty of auditing the accounts"; (ii) inserting the following definition after the definition "Annual Appropriation Act-:- -appropriate Minister" means- (a) in respect of a department, the Minister of the Crown for the time being responsible for the administration and control of the department; (b) in respect of a statutory body, the Minister of the Crown for the time being charged with the administration of the Act by or under which the statutory body is constituted; (c) in respect of a Local Authority, the Minister of the Crown for the time being charged with the administration of the Local Government Act 1936-1984; "; (iii) in the definition "authorized officer", omitting the words "officer" means" and substituting the words "auditor" means"; (iv) inserting the following definition after the definition "bank":- "chairman" in relation to a statutory body, means- (a) the person appointed as chairman of the statutory body; (b) where no person is appointed as chairman, the person who presides at meetings of the statutory body or of the governing body thereof;"; (v) in the definition "department", in paragraph (c), omitting the words "a body corporate" and substituting the expression "subject to subsection (4), a body corporate"; (vi) omitting the definition "departmental appropriation account" and substituting the following definition:- "departmental statements of the accounts subsidiary to the public accounts" means the financial statements prepared by an accountable officer pursuant to section 37 (1) (a);"; (vii) omitting the definition "expenditure" and substituting the following definition:- "expenditure" means the actual payment of moneys;"; (viii) omitting the definition "financial year" and substituting the following definition:- "financial year" means- (a) except in a case to which paragraph (b) applies, the period of time commencing on 1 July in one calendar year and ending on 30 June in the calendar year next following; (b) in relation to a statutory body in respect of which some other period is specified as the financial year of that

Financial Administration and Audit Act Amendment Act 1985, No. 82 1295 statutory body by or under the Act by or under which the same is constituted or by the Minister's Directions, that other period;"; (ix) in the definition "losses", in paragraph (c), omitting the words "and debts" and substituting the words ", debts written off and waivers of claims or rights to claim"; (x) inserting the following definition after the definition "losses":- "Minister's Directions" in relation to a statutory body, mean the directions prepared and issued by the appropriate Minister under section 46D and include any amendment, alteration or variation thereof;"; (xi) inserting the following definition after the definition "money form":- -moneys" includes negotiable instruments and securities of any kind for the payment of moneys;"; (xii) omitting the definition "other accounts"; (xiii) omitting the definition "prescribed requirements" and substituting the following definition:- "prescribed requirements" mean- (a) in respect of a department, requirements prescribed by or under this Act or any other Act or the Treasurer's Instructions but do not include the accounting manual of the department; (b) in respect of a statutory body, requirements prescribed by or under this Act or, to the extent that such requirements are not inconsistent with the applicable requirements of this Act, any other Act or the Minister's Directions but do not include the accounting manual of the statutory body;"; (xiv) inserting the following definition after the definition "special services":- "statutory body" means a body or association of persons (whether corporate or unincorporate) constituted by or under an Act being a body or association that has control of funds and any of whose members- (a) is appointed thereto by an Act or by any Proclamation, Order in Council, regulation, rule, ordinance or by-law made under an Act; or (b) is appointed thereto or is confirmed in his appointment thereto by the Governor in Council or a Minister of the Crown,

1296 Financial Administration and Audit Act Amendment Act 1985, No. 82 but does not include- a department; a Local Authority; or a body or association of persons that is prescribed not to be a statutory body;"; (xv) omitting the definition "Supplementary Estimates"; (b) inserting the following subsection after subsection (3):- "(4) A body corporate or an instrumentality shall not be taken to be a department by reason only of the fact that a payment in the nature of a grant in aid, endowment or subsidy is made to it from the public accounts pursuant to an appropriation.". 8. Amendment of s. 10 . The public accounts . Section 10 of the Principal Act is amended in paragraph (c) of subsection (4) by omitting the words "sufficient moneys to recoup that fund out of'. 8A. Repeal of and new s . 14. Moneys to be kept at bank. The Principal Act is amended by repealing section 14 and substituting the following section:- "14. Moneys to be kept at bank. Save as is otherwise provided by this Act or any other Act or law, all public moneys and other moneys excepting- (a) investments made pursuant to Division VIII of this Part; (b) securities taken in respect of a loan or financial arrangement; or (c) public moneys or other moneys that a department, with the written approval of the Treasurer, holds or transacts in a currency denomination other than Australian dollars, shall be kept at a bank in accordance with the prescribed requirements.". 8B. Amendment of s. 18 . Departmental bank accounts subsidiary to the public bank accounts . Section 18 of the Principal Act is amended by, in subparagraph (ii) of subsection (4) (a), omitting all words from and including the words "with respect to expenditure" and substituting the words "recovered with respect to expenditure referred to in section 34A (1) (b)". 9. Amendment of s. 20. Bank accounts of Queensland Government overseas offices . Section 20 of the Principal Act is amended in subsection (2) by omitting the words "bank approved" and substituting the words "bank (or other banking institution) approved".

Financial Administration and Audit Act Amendment Act 1985, No. 82 1297 10. Amendment of s. 23 . Availability of appropriations . Section 23 of the Principal Act is amended in subsection (2) by- (a) omitting the expression "in pursuance of the Officials inParliament Act 1896-1975" and substituting the words ", whether in pursuance of an Act or otherwise"; (b) omitting the words "departmental appropriation accounts" and substituting the words "departmental statements of the accounts subsidiary to the public accounts". 11. Repeal of and new s. 24. Transfers between subdivisional items. The Principal Act is amended by repealing section 24 and substituting the following section:- "24. Transfers between subdivisions , etc. (1) The Treasurer may direct in writing- (a) that there be applied in aid of any subdivision that may be deficient a further sum out of any surplus arising in any other subdivision of the same vote or in any subdivisional item of a subdivision of the same vote; (b) that there be applied in aid of any subdivisional item that may be deficient a further sum out of any surplus arising in any other item of the same subdivision or in any item of a subdivision of the same vote or in any subdivision of the same vote, and where he does so such further sum shall be applied accordingly. (2) Particulars of a direction given under subsection (1) shall be shown in the relevant departmental statements of the accounts subsidiary to the public accounts.". 12. New s. 24A. The Principal Act is amended by inserting the following section after section 24:- "24A. W hen vote of Queensland Treasury may be applied in respect of a supply service of another department . (1) Where provision is made in a vote of the Queensland Treasury or in a subdivision or subdivisional item of such a vote for expenditure on a supply service and such expenditure may be incurred by any department, the Treasurer may as occasion demands transfer a part of the vote, subdivision or subdivisional item to a vote or a subdivision or subdivisional item of a vote of the department incurring the expenditure. (2) An amount may be transferred from- (a) a vote or a subdivision or subdivisional item of a vote pursuant to subsection (1) notwithstanding that the vote, subdivision or subdivisional item has been supplemented by the issue of any sums charged as unforeseen expenditure; (b) a subdivision or subdivisional item of a vote pursuant to subsection (1) notwithstanding that a sum has been applied in aid of that subdivision or subdivisional item pursuant to section 24.

1298 Financial Administration and Audit Act Amendment Act 1985, No. 82 (3) Particulars of each amount transferred pursuant to subsection (I) shall be shown in the departmental statements of the accounts subsidiary to the public accounts of the department incurring the expenditure.". 13. New s. 25A. The Principal Act is amended by inserting the following section after section 25:- "25A. Treasurer to prepare Statement of Unforeseen Expenditure to be Appropriated . (1) Where pursuant to section 25 expenditure is made from the public accounts in advance of appropriation and charged as unforeseen expenditure the Treasurer shall, as soon as practicable after the end of the financial year for which that expenditure was made, prepare and sign a statement showing particulars of that expenditure (which statement shall be called the "Statement of Unforeseen Expenditure to be Appropriated"). (2) As soon as practicable after he signs a statement prepared pursuant to subsection (1) the Treasurer shall furnish it to the Auditor-General. (3) The Auditor-General shall examine the statement and certify thereon as to whether or not, in his opinion, the expenditure was made according to law and thereupon shall transmit the certified statement to the Treasurer.". 14. Repeal of and new s. 26. Supplementary Estimates . The Principal Act is amended by repealing section 26 and substituting the following section:- "26. Statement of Unforeseen Expenditure to be Appropriated to be laid before Legislative Assembly. For the purpose of obtaining supplementary appropriation to cover unforeseen expenditure, the Treasurer shall lay before the Legislative Assembly the statement certified by the Auditor-General pursuant to section 25A (3).". 15. Amendment of s. 27. Charging of expenditure . Section 27 of the Principal Act is amended by- (a) in subsection (1). omitting the words "All expenditure in any financial year from the public accounts" and substituting the words "All sums issued from the public bank accounts in any financial year to meet expenditure"; (b) in subsection (2), omitting the second paragraph. 16. Amendment of s. 29 . Procedure for Governor's warrant . Section 29 of the Principal Act is amended by- (a) in subsection (2), omitting all words from and including the words "under the headings" and substituting the following words:- "indicating- (a) where those amounts are to be used to supplement a vote or votes-that vote or, as the case may be, those votes;

Financial Administration and Audit Act Amendment Act 1985, No. 82 1299 (b) where those amounts are not to be used to supplement a vote or votes-the headings for which the unforeseen expenditure was approved"; (b) inserting the following subsection after subsection (6):- "(7) A warrant shall not by itself be authority to increase the amount that may lawfully be issued from the public bank accounts and charged against any heading, vote, subdivision or subdivisional item.". 17. Amendment of s. 34. Refunds of moneys received and recovery of expenditure . Section 34 of the Principal Act is amended by- (a) in the note appearing in and at the beginning of the section, omitting the words " and recovery of expenditure"; (b) omitting the expression "(1)"; (c) omitting subsection (2). 18. New s. 34A. The Principal Act is amended by inserting the following section after section 34- "34A. Recovery of expenditure . (1) Unless the Treasurer otherwise directs, a sum of money received in a financial year in recovery of expenditure made out of the departmental accounts subsidiary to the public accounts- (a) shall, except in a case to which paragraph (b) applies, be recorded as a receipt of the fund of the public accounts to which it relates; (b) shall, if the expenditure- (i) consists of an overpayment or results from an error in the accounts and was issued from the public accounts in the financial year in which the sum was received; or (ii) was charged to a stores suspense account or a special suspense account of the Loan Fund, be taken in reduction of the sums issued from the fund of the public accounts to which it relates and credited to the appropriate heading or vote, subdivision or subdivisional item. (2) A direction given by the Treasurer under subsection (1) shall be noted in the departmental statements of the accounts subsidiary to the public accounts.". 19. Amendment of s. 36. Functions and duties of accountable officer. Section 36 of the Principal Act is amended in paragraph (f) of subsection (1) by omitting the words "departmental appropriation account" and substituting the words "departmental statements of the accounts subsidiary to the public accounts".

1300 Financial Administration and Audit Act Amendment Act 1985, No. 82 20. Repeal of and new s . 37. Departmental appropriation accounts. The Principal Act is amended by repealing section 37 and substituting the following section:- "37. Departmental statements of the accounts subsidiary to the public accounts . (1) As soon as practicable after the end of each financial year or, where in a particular case the Treasurer so directs, within such other time as the Treasurer directs- (a) the accountable officer shall, with respect to that financial year, balance the accounts and prepare financial statements called the "departmental statements of the accounts subsidiary to the public accounts" in the form required by the prescribed requirements; (b) the accountable officer and the officer responsible for the financial administration of the department to which the statements relate, shall each certify on those statements as to whether or not- (i) the statements are in the form required by the prescribed requirements and are in agreement with the accounts; (ii) in his opinion- (A) the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects; (B) expenditure has been correctly charged in accordance with this Act and the statements fairly show the disposal of moneys issued out of the public accounts by the Treasurer for the use of the department; (C) the statements have been drawn up so as to present a true and fair view, on a basis consistent with that applied in the financial year last preceding, of the transactions of the department for the financial year to which they relate and of the financial position as at the close of that year; and (c) the accountable officer shall furnish the statements to the Auditor-General. (2) The departmental statements of the accounts subsidiary to the public accounts shall, with respect to the financial year in question, include- (a) a summary of the collections by and on behalf of and the expenditure of the department compared with that of the financial year last preceding and, to the extent that such a comparison is possible having regard to the particulars contained in the Approved Estimates, with the Approved Estimates together with such notes and other information as will explain any material variation; (b) details of other financial transactions and of the financial balances as at the close of the financial year together with such information as will assist an understanding of and present a true and fair view of the transactions and

Financial Administration and Audit Act Amendment Act 1985, No. 82 1301 balances for that financial year on a basis consistent with that applied in the financial year last preceding. (3) The Auditor-General shall audit the departmental statements of the accounts subsidiary to the public accounts furnished to him pursuant to subsection (1) (c) and certify thereon as to whether or not- (a) he has received all the information and explanations required by him; (b) the statements are in the form required by the prescribed requirements and are in agreement with the accounts; (c) in his opinion- (i) the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects; (ii) moneys issued out of the public accounts by the Treasurer pursuant to this Act for the use of the department have been properly accounted for; (iii) the statements have been drawn up so as to present a true and fair view, on a basis consistent with that applied in the financial year last preceding, of the transactions of the department for the financial year to which they relate and of the financial position as at the close of that year, and thereupon shall transmit the certified statements to the Treasurer and a copy thereof to the appropriate Minister and the accountable officer of the department to which the statements relate.". 21. New s. 37A. The Principal Act is amended by inserting the following section after section 37:- "37A. Treasurer to review departmental statements of the accounts subsidiary to the public accounts . (1) The Treasurer shall review the departmental statements of the accounts subsidiary to the public accounts that are transmitted to him pursuant to section 37 (3). (2) To enable him to carry out a review pursuant to subsection (1) the Treasurer may require an accountable officer to furnish him with such information as he requires. (3) As soon as practicable after he has reviewed the departmental statements of the accounts subsidiary to the public accounts pursuant to subsection (1) the Treasurer shall lay the statements before the Legislative Assembly together with any observations or summaries he may think appropriate.". 22. Amendment of s. 39. Treasurer 's Annual Statement . Section 39 of the Principal Act is amended by- (a) in subsection (2)- (i) in paragraph (a), omitting provision (iii) and substituting the following provision:- "(iii) -a statement showing the sums issued out of the public bank accounts pursuant to this Act,";

1302 Financial Administration and Audit Act Amendment Act 1985, No. 82 (ii) omitting paragraph (b); (b) inserting the following subsections after subsection (2):- "(3) The Auditor-General shall- (a) audit the Treasurer's Annual Statement transmitted to him pursuant to subsection (2) (c); (b) certify thereon as to whether or not- (i) he has received all the information and explanations required by him; (ii) the statement is in agreement with the public accounts and has in his opinion been drawn up so as to present a true and fair view, on a basis consistent with that applied in the financial year last preceding. of the transactions for the financial year to which it relates and of the position of the public accounts as at the close of that year; (iii) in his opinion, the public accounts have been established and kept in accordance with the Constitution Act 1867- 1978 and this Act; (c) state thereon as to whether or not he has allowed and discharged the Treasurer in accordance with this Act, and thereupon shall return the statement to the Treasurer. (4) Within 14 sitting days of his having received the Treasurer's Annual Statement with the certificate and statement of the Auditor-General referred to in subsection (3) endorsed thereon the Treasurer shall lay the same before the Legislative Assembly.". 23. Amendment of s. 40. Transmission of certain departmental trading accounts and balance sheets to Auditor-General. Section 40 of the Principal Act is amended by- (a) in the note appearing in and at the beginning of the section, omitting all words from and including the word "certain " and substituting the words " statement relating to certain miscellaneous departmental accounts"; (b) omitting subsection (2) and substituting the following subsection:- "(2) Without limiting the generality of section 44 the Treasurer's Instructions may require the accountable officer of a department that keeps any miscellaneous departmental accounts to prepare in the form specified therein a statement of accounts in respect of the accounts so kept. Such requirement may be of general application or may be limited to particular departments and to particular miscellaneous departmental accounts."; (c) in subsection (3), omitting the words "this section" and substituting the expression "subsection (1) or the Treasurer's Instructions issued pursuant to subsection (2)".

Financial Administration and Audit Act Amendment Act 1985, No. 82 1303 24. Amendment of s. 44 . Treasurer ' s Instructions . Section 44 of the Principal Act is amended in subsection (1) by omitting the last paragraph and substituting the following paragraphs:- "Before amending , altering or varying the Treasurer's Instructions the Treasurer shall furnish the Auditor-General with particulars of the proposed amendment, alteration or variation and, to the extent that the Auditor-General may have an interest therein by reason of his responsibilities under this Act or any other Act or law or any convention, invite him to comment thereon. The Treasurer shall furnish the Auditor-General with a copy of the Treasurer's Instructions and with a copy of every amendment, alteration and variation thereof.". 25. Amendment of s. 45. Accounting manuals. Section 45 of the Principal Act is amended by- (a) omitting subsection (1); (b) renumbering subsections (2), (3) and (4) as subsections (1), (2) and (3) respectively: (c) adding after subsection (3) as so renumbered the following subsection:- "(4) A copy of an accounting manual prepared in accordance with this Part and of every amendment, alteration or variation thereof shall be made available to the Auditor-General, as and when he requires the same, by the accountable officer of the department to which the manual relates.". 26. New Part IIA. The Principal Act is amended by inserting the following heading and section after section 46:- "PART IIA-FINANCIAL ADMINISTRATION-STATUTORY BODIES 46A. Provisions of this Part paramount . ( 1) Notwithstanding anything contained in the Act by or under which the statutory body is constituted or in any other law but subject to subsection (3), this Part shall apply with respect to every statutory body and the provisions of that Act or other law shall not apply to the extent that they are inconsistent with those of this Part which for the time being apply with respect to the statutory body. (2) Where there is an inconsistency between a provision of this Part and a provision of the Act by or under which the statutory body is constituted or any other law and the appropriate Minister is of the opinion , after having consulted with the Treasurer in relation to the matter and having had regard to his recommendations ( if any ), that it is desirable that the provision of the A ct or other law apply, he may recommend to the Governor in Council that the provision of this Part with which that provision is inconsistent should not apply with respect to that statutory body.

1304 Financial Administration and Audit Act Amendment Act 1985, No. 82 (3) The Governor in Council may, acting pursuant to a recommendation under subsection (2), by Order in Council declare that a provision of this Part shall not apply with respect to a particular statutory body and the Order in Council shall have effect according to its tenor.". 27. New s. 46B . The Principal Act is amended by inserting the following section after section 46A as inserted by this Act:- "46B. Appropriate Minister to furnish prescribed particulars . Each•Minister of the Crown shall in respect of each statutory body- (a) existing as at the commencement of this section of which he is, at that commencement, the appropriate Minister; (b) constituted after that commencement of which he is, at the time at which it is constituted, the appropriate Minister; (c) that is dissolved or ceases to exist after that commencement of which he was, immediately prior to its dissolution or ceasing to exist, the appropriate Minister, furn ish to the Treasurer and the Auditor-General the prescribed particulars.". 28. New ss. 46C and 46D. The Principal Act is amended by inserting the following sections after section 46B as inserted by this Act:- "46C. Functions and duties . Each statutory body shall- (a) ensure that its operations are carried out efficiently, effectively and economically; (b) cause funds and accounts to be established and faithfully and properly kept in compliance with the prescribed requirements; (c) subject to the prescribed requirements, keep all moneys of or under the control of the statutory body at a bank; (d) ensure that- (i) liability for expenditure is incurred for lawful purposes only and expenditure is made in compliance with the prescribed requirements; (ii) as far as is possible having regard to the limits of its powers and control, reasonable value is obtained for moneys expended by it; (e) ensure that its procedures, including internal control procedures, afford at all times adequate safeguards with respect to- (i) the correctness, regularity and propriety of payments made; (ii) the assessment, levy and collection of revenue and other amounts receivable, the receiving, safekeeping, banking of and accounting for moneys due to it or under its control and the purchase, receipt, issue, sale, custody,

Financial Administration and Audit Act Amendment Act 1985, No. 82 1305 control, management and disposal of and accounting for its property and other property under its control; (iii) the prevention of fraud or mistake; (f) where services are rendered or goods supplied to any person by the statutory body, take action to ensure that fees and charges are being properly assessed and levied and that the same are adequate having regard to the cost of supplying such goods or services and other relevant matters; (g) take such action as will ensure the preparation, certification and rendering in accordance with the prescribed requirements of annual financial statements; (h) in accordance with this Part, prepare and issue and amend, alter or vary from time to time as occasion demands an accounting manual for use in connexion with its financial administration; (i) perform all such other functions and duties with respect to its financial administration as are required to be performed by it by the prescribed requirements. 46D. NMinister ' s Directions . (1) To the extent that such directions are not inconsistent with the provisions of this Act or of any other Act or law that apply to the statutory body, the appropriate Minister may from time to time prepare and issue directions to a statutory body with respect to the principles, practices and procedures to be observed in its financial administration (in this Act called the "Minister's Directions") and may at any time amend, alter or vary directions so issued. (2) Before preparing and issuing directions under subsection (1) or amending, altering or varying the same, the appropriate Minister shall consult with the Treasurer in relation to the matter and shall have regard to all recommendations (if any) made by the Treasurer following such consultation. (3) Directions under subsection (1) may be issued to each statutory body in a group of statutory bodies identified in the Minister's Directions. (4) A statutory body shall comply with the Minister's Directions issued to it. (5) The appropriate Minister shall furnish the Treasurer and the Auditor-General with a copy of his directions issued under subsection (1) and of every amendment, alteration or variation thereof.". 29. New ss. 46E and 46F. The Principal Act is amended by inserting the following sections after section 46D as inserted by this Act:- "46E. Accounting manuals. (1) The accounting manual of a statutory body referred to in section 46C (h) and every

1 306 Financial Administration and Audit Act Amendment Act 1985, No. 82 amendment. alteration or variation thereof shall be read subject to this Act and the provisions of any other Act or law in so far as they are applicable to the financial administration of the statutory body and to the Minister's Directions and shall set forth the particulars of financial systems of the statutory body and the forms. practices and procedures to be used or followed by officers and employees of the statutory body in the financial administration thereof. (2) Every officer or employee of a statutory body engaged on duties in connexion with its financial administration shall. subject to this Part, comply with the accounting manual prepared and issued in respect of that statutory body. (3) A copy of an accounting manual prepared in accordance with this Part and of every amendment, alteration or variation thereof shall be made available to the Auditor-General, as and when he requires the same, by the statutory body to which the manual relates. 46F. Statutory body to prepare annual financial statements. (1) As soon as practicable after the close of each financial year but. subject to subsection (2). in no case later than 2 months after that close- (a) a statutory body shall balance its accounts and prepare annual financial statements in the form required by the prescribed requirements: (b) the chairman of the statutory body and the person responsible for the financial administration thereof shall each certify on those statements as to whether or not in his opinion- (1) the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects; (ii) the statements have been drawn up so as to present a true and fair view, on a basis consistent with that applied in the financial year last preceding, of the transactions of the statutory body for the financial year to which they relate and, where they show the financial position as at the close of that year, of that financial position; and (c) the statutory body shall furnish those statements, certified as required by paragraph (b), to the Auditor-General. (2) The Treasurer may, in a particular case and after consulting with the appropriate Minister and the Auditor-General thereon, extend or further extend the period of 2 months referred to in subsection (1) by notice in writing furnished to the statutory body.

Financial Administration and Audit Act Amendment Act 1985, No. 82 1307 (3) Unless otherwise authorized by the appropriate Minister, the annual financial statements of a statutory body or copies thereof shall not be made available to any person other than the Auditor-General or a person acting in aid of him, the appropriate Minister or a person acting in aid of him or a member, officer or employee of the statutory body until such statements have been audited and certified pursuant to section 46G. (4) When the annual financial statements of a statutory body have been audited and certified pursuant to section 46G the statutory body shall cause them to be published in such manner as the appropriate Minister directs. All copies of the financial statements so published shall be true copies of the statements certified pursuant to section 46G and shall contain or have appended thereto a copy of the certificates required by subsection ( 1) (b) and section 46G.". 30. New ss. 46G, 46H and 461. The Principal Act is amended by inserting the following section after section 46F as inserted by this Act:- "46G. Certificate of Auditor-General. (1) On completion of the audit of the annual financial statements of a statutory body the Auditor-General shall certify thereon as to whether or not- (a) he has received all the information and explanations required by him; (b) the statements are in the form required by the prescribed requirements and are in agreement with the accounts; (c) in his opinion- (i) the prescribed requirements in respect of the establishment and keeping of accounts have been complied with in all material respects: (ii) the statements have been drawn up so as to present a true and fair view, on a basis consistent with that applied in the financial year last preceding, of the transactions of the statutory body for the financial year to which they relate and, where they show the financial position as at the close of that year, of that financial position, and thereupon shall transmit the certified statements to the statutory body. (2) The annual financial statements of a statutory body duly certified by the Auditor-General shall be considered by the statutory body at the first ordinary meeting held after the same are received by it. 46H. Statutory body to consider observations , etc. forwarded pursuant to s. 70 (4). Where pursuant to section 70 (4) observations and suggestions with respect to a matter or thing arising out of the audit of the statutory body's accounts together with the Auditor-General's comments thereon are received by the chairman

1308 Financial Administration and Audit Act Amendment Act 1985, No. 82 of a statutory body he shall ensure that the same are considered at the next following ordinary meeting of the statutory body. 461. Audit of accounts of associated body. (1) Subject to this section but notwithstanding any other Act or law the Auditor- General shall audit the accounts of every body of persons (whether corporate or unincorporate) associated with a statutory body. (2) Where pursuant to subsection (1) the Auditor-General is required to audit the accounts of a body of persons that is a company within the meaning of the Companies (Queensland) Code the Auditor-General shall, for the purposes of that Code, be taken to have been appointed auditor pursuant to that Code and notwithstanding that Code it is not competent to the company to remove the Auditor-General from his office as auditor of the company. (3) Every audit under this section of the accounts of a body of persons that is other than a company within the meaning of the Companies (Queensland) Code shall be performed in such manner and at such times as the Auditor-General thinks fit. (4) In auditing the accounts of a body of persons pursuant to this section the Auditor-General shall, in addition to any powers and authorities he may have under any other Act or law, have the powers and authorities granted by Order in Council. (5) An Order in Council made for the purpose of subsection (4) may be made to apply generally or to a particular body of persons or to bodies of persons included in a particular class. (6) The Governor in Council may by Order in Council exempt the Auditor-General from compliance with the duty imposed upon him by subsection (1) in a particular case or particular cases. (7) For the purposes of this section a body of persons shall be taken to be associated with a statutory body- (a) where the body of persons is a corporation within the meaning of the Companies (Queensland) Code-if its memorandum or articles of association provide that any or all of the directors of the corporation are to be members or officers or employees of the statutory body; (b) where the body of persons is in partnership with, is involved in a joint venture with or is otherwise associated with the statutory body-if the statutory body owns not less than 50% of the property used in connexion with the business of the partnership, joint venture or other association or if not less than 50% of any voting rights which relate to the partnership, joint venture or other association are controlled by the statutory body.". 31. New ss. 46J and 46K. The Principal Act is amended by inserting the following sections after section 461 as inserted by this Act:- "46J. Annual report. (1) As soon as possible after the close of each financial year but, subject to subsection (2), in no case

Financial Administration and Audit Act Amendment Act 1985, No. 82 1309 later than 4 months after that close a statutory body shall prepare and furnish to the appropriate Minister a report in writing on the operations of the statutory body during that financial year. (2) The appropriate Minister may, in a particular case and after consulting with the Treasurer thereon, extend or further extend the period of 4 months referred to in subsection (1) by notice in writing furnished to the statutory body. (3) The report- (a) shall contain such information as the appropriate Minister directs to enable him to assess the efficiency, effectiveness and economy of the statutory body and the need for its continuance; and (b) shall contain a copy of the annual financial statements of the statutory body relating to that financial year published pursuant to section 46F (4). (4) The Minister shall lay the report before the Legislative Assembly within 14 sitting days from the day on which he receives it. (5) Notwithstanding subsection (4), in the case of a number of statutory bodies of a like nature of which he is the appropriate Minister, the Minister may in respect of a particular financial year summarize the reports of those bodies furnished to him under subsection (1) and, in lieu of laying the separate reports before the Legislative Assembly, either- (a) lay the summary before the Legislative Assembly within 14 sitting days after the day on which it is completed; or (b) where it is the practice for the Minister to lay a report before the Legislative Assembly in each year concerning the department which assists him in administering the Acts by or under which the statutory bodies were constituted-incorporate the summary in that report and lay the report before the Legislative Assembly within 14 sitting days after the day on which it is completed. 46K. Control of moneys and property of statutory body. (1) Whenever it appears to or comes to the knowledge of a statutory body that, arising from a cause which could constitute an offence under The Criminal Code or any other Act. there is a loss being- (a) a loss of or deficiency in any moneys of or under the control of the statutory body; or (b) a loss of. destruction of or damage to property of or under the control of the statutory body, the statutory body shall forthwith give notice thereof in writing to the Auditor-General and to a member of the Police Force of Queensland. 46

1310 Financial Administration and Audit Act Amendment Act 1985, No. 82 (2) A statutory body shall not- (a) abstain from. discontinue or delay a prosecution for any offence under the laws of the State in relation to any loss of the description referred to in subsection (I ); (b) withhold or promise to withhold or delay any evidence for the purposes of such prosecution.". 32. Amendment of s. 53. V acation of office . Section 53 of the Principal Act is amended in paragraph (c) by inserting after the words "on leave" the words "to which he is entitled by virtue of section 50 or on leave". 33. Repeal of and new s . 57. Audit of the public accounts and departmental accounts . The Principal Act is amended by repealing section 57 and substituting the following section:- "57. Accounts to be audited by the Auditor- General . (1) The Auditor-General shall audit the public accounts and the departmental accounts. (2) Notwithstanding any other Act or law, the Auditor- General shall audit the accounts of every statutory body.". 34. New s. 57A. The Principal Act is amended by inserting the following section after section 57:- "57A. Manner of audit . The Auditor-General shall audit the accounts referred to in section 57 in such manner as he thinks fit having regard to the character of the internal control. including the internal check and internal audit, and to recognized professional standards and practices and to other pertinent circumstances.". 35. Amendment of s. 59. Exemption from audit generally. Section 59 of the Principal Act is amended in subsection (1) by omitting the words "other than the departmental appropriation account where he considers that the duties peculiar to that department" and substituting the words "(other than such of those accounts as relate to issues from the public accounts) or statutory body where he considers that the duties peculiar to that department or statutory body". 36. Amendment of s. 60 . Audit of accounts of Department of the Auditor-General . Section 60 of the Principal Act is amended in subsection (2) by omitting the words "departmental appropriation accounts" and substituting the words "departmental statements of the accounts subsidiary to the public accounts". 37. Repeal of s. 62. Audit of departmental accounts . The Principal Act is amended by repealing section 62.

Financial Administration and Audit Act Amendment Act 1985, No. 82 131 1 38. Amendment of s. 63. Performance of audit by authorized officer. Section 63 of the Principal Act is amended by- (a) in the note appearing in and at the beginning of the section, omitting the word "officer" and substituting the word "auditor"; (b) omitting the words "an authorized officer" (where twice occurring) and substituting in each case the words "an authorized auditor"; (c) omitting the words "and to report thereon to him". 39. Amendment of s. 64. Access to accounts . Section 64 of the Principal Act is amended by- (a) in subsection (1)- (i) inserting after the words "this Act" the words "or by any other Act or law"; (ii) omitting the word "officer" and substituting the word "auditor"; (iii) omitting the words "the prescribed requirements to be kept and to public moneys or other moneys or public property or other property" and substituting the words "this Act or any other Act or law to be audited by the Auditor-General and to all moneys and property relating to such accounts"; (b) in subsection (2)- (i) omitting the expression "referred to in subsection (1), public moneys or other moneys. or public property or other property" and substituting the expression ", moneys or property referred to in subsection (I)"; (ii) omitting the word "officer" and substituting the word "auditor". 40. Amendment of s. 67. Power to require furnishing of information and the like. Section 67 of the Principal Act is amended by- (a) in subsection (1)- (i) omitting the words "authorized officer" and substituting the words "authorized auditor": (ii) omitting the words "accountable officer, accounting officer or other officer or employee of a department" and substituting the words "person having responsibility with respect to accounts that are subject to his audit"; (iii) omitting the words "any audit" and substituting the words "the audit"; (b) in subsection (2), inserting after the word "department" the words ". Local Authority or statutory body".

131 2 Financial Administration and Audit Act Amendment Act 1985, No. 82 41. Amendment of s. 68 . Bank to furnish information . Section 68 of the Principal Act is amended by- (a) omitting the words "authorized officer" (where twice occuring) and substituting in each case the words "authorized auditor": (b) omitting the words "public moneys or other moneys" and substituting the words -moneys that relate to accounts that are subject to audit by the Auditor-General". (c) inserting after the words "bank account" (where first occurring) the words "or other record": (d) omitting the words "including any record relating to any entry in that bank account". 42. New s. 68A. The Principal Act is amended by inserting the following section after section 68:- "68A. Duty to convert stored data to writing . Where a person records or stores any matters by means of a mechanical, electronic or other device any duty imposed by this Act to produce or make available any accounts, books, documents. writings, bank accounts or other records containing those matters shall be construed as a duty to produce or make the matters available in written form.". 43. Amendment of s. 69. Secrecy. Section 69 of the Principal Act is amended by- (a) inserting immediately before the words "The Auditor-General" the expression "(I)": (b) omitting the word "officer" and substituting the word "auditor": (c) inserting after the words "this Act" the words "or any other Act or law": (d) inserting at the end thereof the following subsection:- "(2) Every officer and other person employed in the Department of the Auditor-General and every employee of an authorized auditor shall preserve and aid in preserving secrecy with respect to all matters and things that come to their knowledge as a consequence of their having assisted the Auditor-General or an authorized auditor in the exercise or performance of his powers, authorities, functions or duties under this Act or any other Act or law and shall not communicate, save in so far as it is necessary to do so in rendering such assistance, to any person any such matter or thing.". 44. Repeal of and new s. 70. Report on audit . The Principal Act is amended by repealing section 70 and substituting the following section:- "70. Report on audit. (1) The Auditor-General may prepare a report on any audit performed by him or by an authorized auditor.

Financial Administration and Audit Act Amendment Act 1985, No. 82 1313 (2) An authorized auditor shall prepare a report on every audit performed by him pursuant to section 63 and forward the same to the Auditor-General. (3) A report made pursuant to subsection (1) or (2) may contain observations and suggestions with respect to any matter or thing arising out of the audit. (4) Where the Auditor-General is of the opinion that any observations or suggestions made pursuant to subsection (3) require attention or further consideration he shall forward the same together with his comments thereon- (a) where they arose out of an audit of the public accounts-to the Treasurer; (b) where they arose out of an audit of departmental accounts-to the accountable officer of the department; (c) where they arose out of an audit of the accounts of a statutory body or of a body of persons taken to be associated with a statuton, body pursuant to section 461 (7)-to the chairman of that statutory body. (5) Where the Auditor-General is of the opinion that the observations and suggestions made pursuant to subsection (3) are of major significance he shall forward them, together with his comments thereon, to the Treasurer and the appropriate Minister.". 45. New s. 701. The Principal Act is amended by inserting the following section after section 70:- •`70A. Indemnity. The Auditor-General or an authorized auditor is not. in the absence of ill will to the person concerned or any other improper motive, liable to any action for defamation at the suit of any person in respect of any statement that he makes. orally or in writing, in the course of his duties as auditor.". 46. Amendment of s. 71 . Audit fees . Section 71 of the Principal Act is amended in subsection (1) (a) by inserting after the words "by him" the words "whether performed under the authority of an Act or otherwise". 47. Amendment of s. 73. Annual report on Treasurer's Annual Statement . Section 73 of the Principal Act is amended by- (a) in the note appearing in and at the beginning of the section, omitting the words "Treasurer' s Annual Statement " and substituting the words " the public accounts":

1314 Financial Administration and Audit Act Amendment Act 1985, No. 82 (b) in subsection (1). omitting all words from and including the words "Treasurer's Annual Statement" and substituting the words "public accounts". (c) in subsection (2), omitting paragraphs (a), (b) and (c) and substituting the following paragraphs:- "(a) he has completed the audit of the public accounts: (b) he has audited the Treasurer's Annual Statement and. pursuant to section 39 (3) (b), has certified the same: (c) he has allowed and discharged the Treasurer"; (d) in subsection (3). omitting the words "Treasurer's Annual Statement" and substituting the words "public accounts". 48. Amendment of s. 74. Annual report on departmental accounts and other accounts . Section 74 of the Principal Act is amended by- (a) in the note appearing in and at the beginning of the section. omitting the words " and other accounts"; (b) in subsection (1). omitting all words from and including the words "and other accounts" and substituting the words "performed by him or an authorized auditor with respect to that financial year": (c) in subsection (2)- (i) omitting all words from and including the words "on an audit" to and including the words "section 62 and" and substituting the words "pursuant to subsection (1). the Auditor-General"; (ii) in paragraph (a). omitting subparagraphs (i) and (ii) and substituting the following subparagraphs:- "(i) he has completed the audits of the departmental accounts: (ii) he has audited the statements relating to those accounts and has, pursuant to the prescribed requirements, certified those statements;"; (d) omitting subsection (3). 49. New s. 74A. The Principal Act is amended by inserting the following section after section 74:- "74A. Annual report on accounts of Local Authorities , statutory bodies and associated bodies. (1) The Auditor-General shall after 30 June in each year prepare and sign a report to the Legislative Assembly on audits of the accounts of Local Authorities, statutory bodies and bodies of persons taken to be associated with a statutory body pursuant to section 461 (7) whose financial years have ended on that date or prior thereto but subsequent to 30 June last preceding that date. (2) Subsection (1) applies only in respect of audits performed by the Auditor-General. an authorized auditor or a person appointed or recommended by the Auditor-General whether

Financial Administration and Audit Act Amendment Act 1985, No. 82 1315 performed under this Act or under any other Act or partly under this Act and partly under any other Act. (3) In his report under subsection (1) the Auditor-General- (a) shall state whether or not- (i) the audits have been performed; and (ii) all certificates have been issued by him, as required by this Act or any other Act or law; (b) shall draw attention to any case in which the functions or duties relative to the financial administration of a Local Authority or statutory body were not adequately and properly performed or discharged if in his opinion the matter is of such significance as to require inclusion in the report; (c) shall include particulars and explanations of any other matter or thing arising from any audit dealt with in the report that in his opinion is of such significance as to require inclusion in the report and of any material change in the extent and character of any such audit.". 50. Repeal of and new s. 75 . Supplementary and special reports.The Principal Act is amended by repealing section 75 and substituting the following section:- "75. Combined and special reports . (1) Notwithstanding the foregoing provisions of this Division, the Auditor-General may, whenever he considers it expedient to do so, discharge his duty to prepare and sign reports pursuant to this Division with respect to audits by preparing and signing as soon as practicable a report or reports with respect to all such audits and thereafter a report or reports supplementary thereto. (2) The Auditor-General may at any time prepare and sign a special report to the Legislative Assembly on any matter or thing arising out of an audit to which, in his opinion, attention should be drawn.". 51. New s. 75A. The Principal Act is amended by inserting the following section after section 75:- "75A. In certain circumstances Auditor-General to obtain and report Treasurer ' s or appropriate Minister ' s comments . (1) Before preparing a report to the Legislative Assembly pursuant to this Division the Auditor-General shall, where he intends to include in that report any matter which in his opinion is of major significance, advise the Treasurer or the appropriate Minister in writing of his intention and of the matter to which it relates and request the Treasurer or, as the case may be, the Minister for his written comments in relation to the matter and the Treasurer or, as the case may be, Minister shall furnish such written comments to the Auditor-General as soon as possible after his receipt of the request.

1316 Financial Administration and Audit Act Amendment Act 1985, No. 82 (2) Where the Auditor-General includes in a report to the Legislative Assembly a matter referred to in subsection (1) he shall also include therein any comments in relation to the matter furnished to him under that subsection.". 52. Amendment of s. 76 . Tabling of Auditor - General's reports. Section 76 of the Principal Act is amended in subsection (1) by omitting the expression "section 73, 74 or 75" and substituting the words "this Division". 53. Amendment of s. 80 . Proceedings for offences . Section 80 of the Principal Act is amended in paragraph (b) by- (a) in subparagraph (i), inserting after the expression "Part III, by" the words "the Premier or"; (b) omitting subparagraph (ii) and substituting the following subparagraph:- "(ii) in the case of any other offence against this Act- (A) where that offence relates to a department, by the Treasurer or the accountable officer of the department; (B) where that offence relates to a statutory body, by the Treasurer or appropriate Minister or by the chairman of the statutory body". 54. Repeal of and new s . 81. Other accounts . The Principal Act is amended by repealing section 81 and substituting the following section:- "81. References to authorized officer in other Acts. A reference in any other Act to an authorized officer within the meaning of this Act shall on and from the commencement of section 6 of the Financial Administration and Audit Act Amendment Act 1985 be taken to be a reference to an authorized auditor.". 55. Amendment of s. 82 . Regulations . Section 82 of the Principal Act is amended by- (a) omitting subsection (2); (b) renumbering subsections (3) and (4) as subsections (2) and (3) respectively.