Financial Administration Legislation Amendment Act 2005 (WA)

Western Australia

Financial Administration Legislation

Amendment Act 2005

Western Australia

Financial Administration Legislation

Amendment Act 2005

CONTENTS

Part 1 — Preliminary

1.	Short title	2
2.	Commencement	2
Part 2 — Amendments to *Financial*

Administration and Audit

Act 1985

3.	The Act amended	3
4.	Section 3 amended	3
5.	Section 10 amended	3
6.	Section 25 amended	3
7.	Section 27 amended	3
8.	Section 52 amended	4
9.	Section 56 replaced	4

56.

Chief finance officer

10.	Section 58 amended	5
11.	Part II Division 12 repealed	5
12.	Part II Division 13 repealed	5
13.	Part II Division 14 heading replaced	5
Division 14 — Annual reports
14.	Section 65B inserted	6

65B.

Treasurer’s reports and statements

15.	Section 66 amended	6
16.	Section 67 replaced	7

67.

Financial statements

Financial Administration Legislation Amendment Act 2005

Contents

17.	Section 68 amended	7
18.	Section 69 amended	8
19.	Section 70 replaced	9

70. Minister to advise if annual report cannot

be tabled

20.	Part II Division 15 heading inserted	9
Division 15 — Final reports
21.	Section 70A replaced	10

70A.

Final report on abolition of department or

statutory authority

22.	Section 81 amended	13
23.	Section 93 amended	13
24.	Section 94 repealed	14
25.	Section 95 amended	14
26.	Schedule 1A amended	14
Part 3 — Amendments to

Government Financial Responsibility Act 2000

27.	The Act amended	19
28.	Section 4 amended	19
29.	Section 5 amended	19
30.	Section 9 amended	20
31.	Section 14 repealed	20
32.	Section 14A inserted and amended	20

14A.

Annual Report on State Finances

33.

Section 14B inserted

14B.

Auditor General’s opinion

34.	Section 16 amended	23
35.	Part 3 inserted	24
Part 3 — Miscellaneous

18.

Regulations

Part 4 — Consequential amendments

to other Acts

36.	Carers Recognition Act 2004	25
37.	Court Security and Custodial Services Act 1999
amended	25
38.	Disability Services Act 1993 amended	25
39.	Energy Coordination Act 1994 amended	26

Financial Administration Legislation Amendment Act 2005

Contents

40.	Grain Marketing Act 2002 amended	26
41.	Inspector of Custodial Services Act 2003 amended	26
42.	Land Administration Act 1997 amended	27
43.	Public Sector Management Act 1994 amended	28
44.	Taxi Act 1994 amended	28
45.	Veterinary Chemical Control and Animal Feeding
Stuffs Act 1976 amended	28
46.	Water Services Licensing Act 1995 amended	29

Western Australia

Financial Administration Legislation

Amendment Act 2005

No. 5 of 2005

An Act to amend —

•	the **Financial Administration and Audit Act 1985; and**

• the Government Financial Responsibility Act 2000, and to make consequential amendments to other Acts.

[Assented to 27 June 2005]

The Parliament of Western Australia enacts as follows:

Financial Administration Legislation Amendment Act 2005

Part 1	Preliminary
s. 1

Part 1 — Preliminary

1. Short title

This Act is the Financial Administration Legislation

Amendment Act 2005.

2. Commencement

(1)

This Act comes into operation on a day to be fixed by

proclamation.

(2)

Different days may be fixed under subsection (1) for different

provisions.

(3)

A day for the coming into operation of section 31 is not to be

fixed under subsection (1) until the prescribed period referred to

in section 14A(1) of the Government Financial Responsibility

Act 2000 is 90 days or less.

Financial Administration Legislation Amendment Act 2005

Amendments to Financial Administration and Audit Act 1985

Part 2

s. 3

Part 2 — Amendments to Financial Administration and

Audit Act 1985

3. The Act amended

The amendments in this Part are to the Financial Administration

and Audit Act 1985*.

[* Reprint 8 as at 9 July 2004.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 165 and

Gazette 4 February 2005 p. 623-4.]

4. Section 3 amended

(1)

Section 3(1) is amended by deleting the definition of “principal

accounting officer”.

(2)

Section 3(2)(c), (d) and (e) are deleted and the following

paragraph is inserted instead —

“

”.

5. Section 10 amended

Section 10(3) is repealed.

6. Section 25 amended

Section 25(2) is repealed.

7. Section 27 amended

After section 27(2) the following subsection is inserted —

“

(2a)	Moneys standing to the credit of a suspense account under subsection (2) may be transferred as and when needed for application in connection with any

Financial Administration Legislation Amendment Act 2005

Part 2

Amendments to Financial Administration and Audit Act 1985

s. 8

commitment referred to in that subsection and, subject to

subsection (3), are not to be applied in any other way.

”.

8. Section 52 amended

Section 52(12) is amended by deleting “65A” and inserting

instead —

“ 70A ”.

9. Section 56 replaced

Section 56 is repealed and the following section is inserted

instead —

“

56. Chief finance officer

(1)

Each accountable officer of a department and each accountable authority of a statutory authority shall designate one position of chief finance officer and shall

advise the Auditor General of that designation.

(2)

The chief finance officer for a department or statutory

authority is responsible to the accountable officer or

accountable authority, as the case requires, for —

(a)	the preparation of financial information to facilitate the discharge of statutory reporting obligations of the department or statutory authority;
(b)	the provision of advice on the effectiveness of accounting and financial management information systems and financial controls in meeting the requirements of the department or statutory authority;
(c)	the provision of advice concerning the financial implications of, and financial risks to, the

Financial Administration Legislation Amendment Act 2005

Amendments to Financial Administration and Audit Act 1985	Part 2
s. 10

department’s or statutory authority’s current

and projected services;

(d)	the development of strategic options for the future financial management and capability of the department or statutory authority; and
(e)	the development of financial management skills within the department or statutory authority.

”.

10. Section 58 amended

Section 58(2)(fa) is amended by deleting “section 65A on the

abolition of a department;” and inserting instead —

“

section 70A on the abolition of a department or

statutory authority;

”.

11. Part II Division 12 repealed

Part II Division 12 is repealed.

12. Part II Division 13 repealed

Part II Division 13 is repealed.

13. Part II Division 14 heading replaced

The heading to Part II Division 14 is repealed and the following

heading is inserted instead —

“

Division 14 — Annual reports

”.

Financial Administration Legislation Amendment Act 2005

Part 2	Amendments to Financial Administration and Audit Act 1985
s. 14

14. Section 65B inserted

After the heading to Part II Division 14 the following section is

inserted —

“

65B.	Treasurer’s reports and statements
The Treasurer’s duties with respect to financial reports and statements are set out in the Government Financial Responsibility Act 2000.

”.

15. Section 66 amended

(1)	Section 66(1) is amended as follows:

(a)	by deleting “The accountable authority of a statutory authority shall cause to be prepared and submitted to the Minister, within 2 months after the end of the financial year of the statutory authority,” and inserting instead —

“

After the end of each financial year the accountable

officer of a department or the accountable authority of

a statutory authority shall cause to be prepared

”;

(b)	department or statutory authority, as the case requires,

in paragraph (c) by deleting “statutory authority” and “

”.

(2)	Section 66(4) is amended as follows:

(a)	by deleting “A statutory authority” and inserting instead —

“ A department or statutory authority ”;

(b)	by inserting after “ensure that the” —

Financial Administration Legislation Amendment Act 2005

Amendments to Financial Administration and Audit Act 1985	Part 2
s. 16

“ accountable officer of the department or the ”;

(c)	by inserting after “body that the” —

“ accountable officer or ”.

16. Section 67 replaced

Section 67 is repealed and the following section is inserted

instead —

“

67. Financial statements

(1)

Unless the Treasurer otherwise approves, the financial

statements referred to in section 66(1)(a) shall be

prepared in accordance with the accounting standards

and other requirements issued by the Australian

Accounting Standards Board.

(2)

Without limiting subsection (1), the financial

statements referred to in section 66(1)(a) shall —

(a)

include such financial statements and information as may be directed by the Treasurer’s Instructions together with other

financial information that the Minister may

require; and

(b)

be certified in the manner required by the Treasurer’s Instructions.

”.

17. Section 68 amended

(1)	Section 68 is amended as follows:

(a)	by inserting before “The” the subsection designation “(1)”;
(b)	by inserting after “The” —

“ accountable officer of a department or the ”;

Financial Administration Legislation Amendment Act 2005

Part 2	Amendments to Financial Administration and Audit Act 1985
s. 18

(c)	by deleting “within 2 months after the end of the financial year of the statutory authority”.

(2)	At the end of section 68 the following subsection is inserted —

“

(2)

After receiving the opinion of the Auditor General under section 93(2), the accountable officer of the department or the accountable authority of the statutory

authority shall submit the annual report referred to in

section 66(1) to the Minister.

”.

18. Section 69 amended

(1)	Section 69(1) is repealed and the following subsections are inserted instead —

“

(1)	The Minister shall cause to be laid before both Houses of Parliament within the prescribed period —

(a)	a copy of each annual report prepared under section 66 in relation to a financial year; and
(b)	a copy of the opinion of the Auditor General prepared and signed under section 93 in relation to the financial statements and performance indicators contained in the annual report.

(1a)	In subsection (1) —
“prescribed period” means —

(a)	90 days after the end of the financial year; or
(b)	the period after the end of the financial year prescribed by the regulations,

whichever is the shorter period.

”.

(2)	Section 69(2) is amended as follows:

Financial Administration Legislation Amendment Act 2005

Amendments to Financial Administration and Audit Act 1985	Part 2
s. 19

(a)	by inserting after “on the expiration of the” —

“ prescribed ”;

(b)	by inserting after “on the expiration of that” —

“ prescribed ”;

(c)	in paragraph (a) by inserting after “report of the” —

“ accountable officer or ”.

(3)	Section 69(3) is amended by inserting after “report of the” —
“ accountable officer or ”.
(4)	Section 69(4) is amended by inserting after “report of the” —
“ accountable officer or ”.

19. Section 70 replaced

Section 70 is repealed and the following section is inserted

instead —

“

70. Minister to advise if annual report cannot be tabled

If the Minister is not able to cause a copy of an annual report and the opinion of the Auditor General referred to in section 69(1) to be laid before both Houses of

Parliament within the prescribed period referred to in section 69(1), the Minister shall on or before the expiry of that period inform both Houses of Parliament of the inability to cause the report and opinion to be tabled, and the reasons for that inability and the anticipated date the report will be tabled.

”.

20. Part II Division 15 heading inserted

After section 70 the following Division heading is inserted —

Financial Administration Legislation Amendment Act 2005

Part 2	Amendments to Financial Administration and Audit Act 1985
s. 21

“

Division 15 — Final reports

”.

21. Section 70A replaced

Section 70A is repealed and the following section is inserted

instead —

“

70A.

Final report on abolition of department or statutory

authority

(1)	The purpose of this section is to secure proper accountability on the abolition of a department or a statutory authority by providing for a final report that —

(a)	complies with the Treasurer’s Instructions and with the requirements of this Act for annual reports as modified under subsection (6); and
(b)

is prepared and submitted by a reporting officer subsection (2).

(2)

Before, on or after the abolition of a department or

statutory authority the Treasurer shall appoint a person

(“the reporting officer”) to prepare and submit a

report (“the final report”) in respect of the department

or statutory authority for the period from the expiry of

the financial year of the department or statutory

authority last reported on under this Act to the abolition

of the department or statutory authority.

(3)

The Treasurer may give the reporting officer written directions as to the preparation and submission of the final report.

Financial Administration Legislation Amendment Act 2005

Amendments to Financial Administration and Audit Act 1985	Part 2
s. 21

(4)

On appointment under subsection (2), the reporting

officer has a duty to prepare and submit the final

report.

(5)

The final report —

(a) shall include —

(i) financial statements of the kind referred to in section 66(1)(a); and

(ii) information of the kind referred to in section 66(1)(d);

and

(b)	shall also include —

(i) information of the kind referred to in section 66(1)(b); and

(ii) a report of the kind referred to in section 66(1)(c),

to the extent that it is practicable for the

reporting officer to include them.

(6)	Directions given by the Treasurer for the purposes of this section may include directions —

(a)	specifying information to be included in the final report;
(b)	so far as is necessary to enable the purpose of this section to be achieved effectively and without delay, modifying the application of Division 14 and any related regulations to the final report;
(c)	concerning such supplementary and incidental matters as the Treasurer thinks desirable to ensure proper accountability in respect of the abolished department or statutory authority;
(d)	if the abolition of the department or statutory authority takes effect otherwise than on or at

Financial Administration Legislation Amendment Act 2005

Part 2	Amendments to Financial Administration and Audit Act 1985
s. 21

the end of 30 June in any year, specifying a

date by which the report is to be prepared and

submitted to the Minister; and

(e)	if there is no Minister responsible or doubt exists as to whether a Minister is responsible, directing (after necessary consultations) which Minister shall be the Minister for the purposes of the application of sections 66 and 69 to the final report.

(7)	The Treasurer may amend or cancel a direction given for the purposes of this section.
(8)	For the purposes of this section, the reporting officer is entitled to be provided with reasonable assistance and facilities and to have full and free access at all reasonable times to all accounts and such other information, documents and records as the reporting officer considers necessary for the purposes of this section that is or are in the possession of any person; and the reporting officer may make copies of or take extracts from any of those accounts, documents and records and such other information.
(9)	A person who has in his possession any accounts, information, documents or records of the kind referred to in subsection (8) shall at all reasonable times upon request by the reporting officer produce to the reporting officer such accounts, information, documents or records as are specified in the request.
Penalty: $1 000.
(10)	Subject to any directions given by the Treasurer for the purposes of this section, the reporting officer shall submit the financial statements prepared and information (if any) provided under subsection (5)(a)(i) and (b)(i) for the opinion of the Auditor General.
*Financial Administration Legislation Amendment Act 2005*

Amendments to Financial Administration and Audit Act 1985	Part 2
s. 22

(11)

Subject to any necessary modifications, this Act shall

apply to the financial statements prepared and

information (if any) provided under subsection (5)(a)(i)

and (b)(i) in the same way as it applies to financial

statements prepared and information provided under

section 66(1)(a) and (b).

(12)

Sections 69 and 70 apply to the final report in the same

way as they apply to annual reports referred to in

section 66 but the prescribed period under

section 69(1) is taken to be 14 days after the final

report is submitted to the Minister.

”.

22. Section 81 amended

Section 81(2) is amended by deleting “section 62(1)(a) and (b)”

and inserting instead —

“ section 66(1)(a) and (b) ”.

23. Section 93 amended

(1)	Section 93(1) is amended as follows:

(a)

by deleting “, within the periods specified in of the Treasurer’s annual statements,” and inserting instead —

“ prepare and sign an opinion on the audit of ”;

(b)

Treasury or the department or statutory authority, as the

in paragraph (c) by deleting “the Treasurer and the “ the department or statutory authority ”.

(2)	Section 93(1a) is repealed.
(3)	Section 93(2) is amended as follows:

Financial Administration Legislation Amendment Act 2005

Part 2	Amendments to Financial Administration and Audit Act 1985
s. 24

(a)

by deleting “within the periods specified in signed under that subsection” and inserting instead — “ transmit his opinions ”;

(b)	by deleting paragraph (a).

24. Section 94 repealed

Section 94 is repealed.

25. Section 95 amended

Section 95(1) is amended by inserting after “this Act” —

“ and the Government Financial Responsibility Act 2000 ”.

26. Schedule 1A amended

(1)	Schedule 1A Part I is amended as follows:

(a)	in the item relating to section 62(1) —

(i) by deleting “62(1)” and inserting instead —

“ 66(1) ”;

(ii) by deleting “62. (1)” and inserting instead —

“ 66. (1) ”;

(iii) by deleting “The” and inserting instead —

“ After the end of each financial year the ”; and

(iv) by deleting “by 31 August in each year”;

(b)	in the item relating to section 63 —

(i) by deleting “63” in both places where it occurs and inserting instead —

“ 68 ”.

(ii) by deleting “by 31 August in each year”; and

(iii) by deleting “section 62(1)(a) and (b)” and inserting instead —

Financial Administration Legislation Amendment Act 2005

Amendments to Financial Administration and Audit Act 1985	Part 2
s. 26

“ section 66(1)(a) and (b) ”;

(c)	by deleting the item relating to section 64 and inserting instead —

“

69 69. (1) The accountable officer shall transmit —

(a)

a copy of the annual report referred to in section 66 in relation to a financial year; and

(b)

a copy of the opinion of the Auditor General prepared and signed under section 93 in relation to the financial

statements and performance indicators

of the department,

to both Houses of Parliament within the

prescribed period if the Parliament is then in

session and sitting.

(2)	In subsection (1) —
“prescribed period” means —

(a)	128 days after the end of the financial year; or
(b)	the period after the end of the financial year prescribed by the regulations,

whichever is the shorter period.

(3)	If within or on the expiration of the

prescribed period referred to in subsection (1) the that subsection (1) cannot be complied with, the accountable officer shall transmit copies of the annual report referred to in section 66 together with a copy of the opinion of the Auditor General to the Clerk of the Legislative Assembly and the Clerk of the Legislative Council and make the report and the opinion available to the public.

”;

Financial Administration Legislation Amendment Act 2005

Part 2	Amendments to Financial Administration and Audit Act 1985
s. 26

(d)	by deleting the item relating to section 65 and inserting instead —

“

70.

If the accountable officer is not able to

transmit copies of an annual report and the

opinion of the Auditor General under

section 69(1) or (3), as the case requires, in

accordance with that provision, the accountable

officer shall on or before the expiry of the

prescribed period referred to in section 69(1)

inform both Houses of Parliament of the inability

to do so and the reasons for that inability.

”;

(e)	by deleting the item relating to section 94(1)(b);
(f)	by deleting the item relating to section 94(2).

(2)	Schedule 1A Part II is amended as follows:

(a)	in the item relating to section 62(1) —

(i) by deleting “62(1)” and inserting instead —

“ 66(1) ”;

(ii) by deleting “62. (1)” and inserting instead —

“ 66. (1) ”;

(iii) by deleting “The” and inserting instead —

“ After the end of each financial year the ”; and

(iv) by deleting “by 31 August in each year”;

(b)	in the item relating to section 63 —

(i) by deleting “63” in both places where it occurs and inserting instead —

“ 68 ”;

(ii) by deleting “by 31 August in each year”; and

(iii) by deleting “section 62(1)(a) and (b)” and inserting instead —

“ section 66(1)(a) and (b) ”;

Financial Administration Legislation Amendment Act 2005

Amendments to Financial Administration and Audit Act 1985	Part 2
s. 26

(c)	by deleting the item relating to section 64 and inserting instead —

“

69. (1)

The accountable officer of the Office of

the Auditor General shall transmit —

(a)	a copy of the annual report referred to in section 66 in relation to a financial year; and
(b)	a copy of the opinion of the auditor appointed in accordance with section 81(2),

to both Houses of Parliament within the

prescribed period if the Parliament is then in

session and sitting.

(2)	In subsection (1) —
“prescribed period” means —

(a)	128 days after the end of the financial year; or
(b)	the period after the end of the financial year prescribed by the regulations,

whichever is the shorter period.

(3)	If within or on the expiration of the

prescribed period referred to in subsection (1) the that subsection (1) cannot be complied with, the accountable officer shall transmit copies of the annual report referred to in section 66 together with a copy of the opinion of the auditor to the Clerk of the Legislative Assembly and the Clerk of the Legislative Council and make the report and the opinion available to the public.

Financial Administration Legislation Amendment Act 2005

Part 2	Amendments to Financial Administration and Audit Act 1985
s. 26

(4)	The annual report of the accountable

officer of the Office of the Auditor General and the auditor’s opinion may be attached to a report prepared and submitted under section 95 or

submitted separately.

”;

(d)	by deleting the item relating to section 65 and inserting instead —

“

70 70.

If the accountable officer of the Office of the Auditor General is not able to transmit copies of an annual report and the opinion of the auditor under section 69(1) or (3), as the case requires, in accordance with that provision, the accountable officer shall on or before the expiry of the prescribed period referred to in section 69(1) inform both Houses of Parliament of the inability to do so and the reasons for that inability.

”.

Financial Administration Legislation Amendment Act 2005

Amendments to Government Financial Responsibility Act 2000	Part 3
s. 27

Part 3 — Amendments to Government Financial

Responsibility Act 2000

27. The Act amended

The amendments in this Part are to the Government Financial

Responsibility Act 2000*.

[* Act No. 26 of 2000.]

28. Section 4 amended

(1)	Section 4 is amended by inserting in the appropriate alphabetical positions the following definitions — “

“Annual Report on State Finances” means a report

under section 14A;

“Quarterly Financial Results Report” means a report

under section 16;

”.

(2)	Section 4 is amended by deleting the definition of “Australian Accounting Standards” and inserting instead — “

“Australian Accounting Standards” means the accounting standards and other requirements issued by the Australian Accounting Standards

Board;

”.

29. Section 5 amended

(1)

Section 5(1) is amended by deleting “ask a public sector body

for” and inserting instead —

“ request a public sector body to provide ”.

Financial Administration Legislation Amendment Act 2005

Part 3	Amendments to Government Financial Responsibility Act 2000
s. 30

(2)	After section 5(2) the following subsection is inserted —

“

(3)	A public sector body is to comply with a request under subsection (1) within the time, and in the form, specified in the request.

”.

30. Section 9 amended

After section 9(2) the following subsection is inserted —

“

(3)	If the Treasurer is not able to release —

(a)	an Annual Report on State Finances, and the opinion of the Auditor General referred to in section 14B(1), within the period referred to in

section 14A(1); or

(b)	a Quarterly Financial Results Report within the period referred to in section 16(2),

the Treasurer is to, before the expiration of that period,

inform both Houses of Parliament of the inability to

release the report, and the reasons for that inability and

the anticipated date the report will be tabled.

”.

31. Section 14 repealed

Section 14 is repealed.

32. Section 14A inserted and amended

(1)	After section 14 the following section is inserted —

“

14A.

Annual Report on State Finances

(1)	The Treasurer is to release within the prescribed period —

Financial Administration Legislation Amendment Act 2005

Amendments to Government Financial Responsibility Act 2000	Part 3
s. 32

(a)	an Annual Report on State Finances for each budget year; and
(b)	an opinion of the Auditor General prepared and signed under section 14B(1) in relation to the Annual Report on State Finances.

(2)	In subsection (1) —
“prescribed period” means —

(a)	90 days after the end of the financial year; or
(b)	the period after the end of the financial year prescribed by the regulations,

whichever is the shorter period.

(3)	An Annual Report on State Finances must —

(a)	be prepared in accordance with external reporting standards;
(b)	include the financial result for the budget year; and
(c)	include any other matter described in the regulations.

(4)	An Annual Report on State Finances is to be certified in the manner prescribed by the regulations.

”.

(2)	Section 14A(3) as inserted by subsection (1) of this section is amended as follows:

(a)	by deleting “and” after paragraph (b);
(b)	by inserting after paragraph (b) —

“

(ba)	include an explanation of the factors and considerations that contributed to any material differences between the financial result and the financial projections;

Financial Administration Legislation Amendment Act 2005

Part 3

Amendments to Government Financial Responsibility Act 2000

s. 33

(bb)	include an explanation of the factors and considerations that contributed to any material differences between the financial result and the Government’s medium-term targets applying at the beginning of the budget year; and

”.

33. Section 14B inserted

Before section 15 the following section is inserted —

“

14B.

Auditor General’s opinion

(1)

The Treasurer is to submit the Annual Report on State

Finances to the Auditor General.

(2)

The Auditor General is to —

(a)	prepare and sign an opinion on the audit of the Annual Report on State Finances and is to state whether in the opinion of the Auditor General

the report —

(i) has been prepared in accordance with external reporting standards; and

(ii) has been properly drawn up so as to present fairly the operating results and cashflows of the Government for the budget year and the financial position at the end of the budget year;

and

(b)	transmit the opinion to the Treasurer.

(3)	Part III Division 2 of the Financial Administration and Audit Act 1985 applies to and in respect of an audit carried out for the purposes of this section as if the audit were performed under that Act.

”.

Financial Administration Legislation Amendment Act 2005

Amendments to Government Financial Responsibility Act 2000	Part 3
s. 34

34. Section 16 amended

(1)	Section 16 is amended as follows:

(a)	by inserting before “The” the subsection designation “(1)”;
(b)	by deleting “statement for each quarter” and inserting instead —

“

Quarterly Financial Results Report for each quarter

ending on the last day of March, September or

December

”.

(2)	At the end of section 16 the following subsections are inserted —

“

(2)

A Quarterly Financial Results Report is to be released

within the prescribed period.

(3)

In subsection (2) —

“prescribed period” means —

(a)	60 days after the end of the quarter to which the Quarterly Financial Results Report relates; or
(b)	the period prescribed by the regulations after the end of the quarter to which the Quarterly Financial Results Report relates,

whichever is the shorter period.

”.

Financial Administration Legislation Amendment Act 2005

Part 3	Amendments to Government Financial Responsibility Act 2000
s. 35

35. Part 3 inserted

After section 17 the following Part is inserted —

“

Part 3 — Miscellaneous

18. Regulations

The Governor may make regulations prescribing all

matters that by this Act are required or permitted to be

prescribed or that are necessary or convenient to be

prescribed for giving effect to this Act.

”.

Financial Administration Legislation Amendment Act 2005

Consequential amendments to other Acts	Part 4
s. 36

Part 4 — Consequential amendments to other Acts

36. Carers Recognition Act 2004

(1)	The amendments in this section are to the Carers Recognition Act 2004*.
[* Act No. 37 of 2004.]
(2)	Section 12(6) is amended by deleting “section 62.” and inserting instead —
“ section 66. ”.

37. Court Security and Custodial Services Act 1999 amended

(1)

The amendments in this section are to the Court Security and

Custodial Services Act 1999*.

[* Reprinted as at 13 July 2001.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 102.]

(2)

Section 28(3) is amended by deleting “section 62” and inserting

instead —

“ section 66 ”.

38. Disability Services Act 1993 amended

(1)

The amendment in this section is to the Disability Services

Act 1993*.

[* Reprinted as at 26 May 2000.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 124.]

(2)	Section 29(1) is amended by deleting “62 or”.

Financial Administration Legislation Amendment Act 2005

Part 4	Consequential amendments to other Acts
s. 39

39. Energy Coordination Act 1994 amended

(1)

The amendments in this section are to the Energy Coordination

Act 1994*.

[* Reprint 2 as at 10 September 2004.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 142.]

(2)

Section 10(2)(b) is amended by deleting “section 62” and

inserting instead —

“ section 66 ”.

40. Grain Marketing Act 2002 amended

(1)

The amendments in this section are to the Grain Marketing

Act 2002*.

[* Act No. 30 of 2002.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 192 and

Act No. 84 of 2004.]

(2)	Section 15(1)(b) is amended by deleting “Division 13” and inserting instead —
“ Division 14 ”.
(3)	Section 17(6) is amended by deleting “section 62.” and inserting instead —
“ section 66. ”.

41. Inspector of Custodial Services Act 2003 amended

(1)

The amendments in this section are to the Inspector of Custodial

Services Act 2003*.

[* Act No. 75 of 2003.]

Financial Administration Legislation Amendment Act 2005

Consequential amendments to other Acts	Part 4
s. 42

(2)	Section 33(2)(a) is amended as follows:

(a)	in subparagraph (i) by deleting “section 62” and inserting instead —

“ section 66 ”;

(b)	in subparagraph (ii) by deleting “section 63” and inserting instead —

“ section 67 ”.

(3)

Section 38 is amended by deleting “Division 13” and inserting

instead —

“ Division 14 ”.

(4)

Schedule 1 is amended as follows:

(a)	by deleting “Division 13” in both places where it occurs and inserting instead —

“ Division 14 ”;

(b)	by deleting “62.” and inserting instead —

“ 66. ”;

(c)	by deleting section 63 as it is set out in that Schedule.

42. Land Administration Act 1997 amended

(1)

The amendments in this section are to the Land Administration

Act 1997*.

[* Reprinted as at 22 June 2001.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 240-1.]

(2)

Section 96(2) is amended by deleting “section 62” and inserting

instead —

“ section 66 ”.

Financial Administration Legislation Amendment Act 2005

Part 4	Consequential amendments to other Acts
s. 43

43. Public Sector Management Act 1994 amended

(1)

The amendments in this section are to the Public Sector

Management Act 1994*.

[* Reprint 6 as at 14 May 2004.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 368.]

(2)

Section 31(1)(a) is amended by deleting “section 62” and

inserting instead —

“ section 66 ”.

44. Taxi Act 1994 amended

(1)	The amendments in this section are to the Taxi Act 1994*.
[* Reprinted as at 11 October 2002.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 449.]

(2)

Section 5(2) is amended by deleting “section 62” and inserting

instead —

“ section 66 ”.

45. Veterinary Chemical Control and Animal Feeding Stuffs Act 1976 amended

(1)

The amendments in this section are to the Veterinary Chemical

Control and Animal Feeding Stuffs Act 1976*.

[* Reprinted as at 20 August 1999.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 476.]

(2)

Section 10(3) is amended by deleting “section 62” and inserting

instead —

“ section 66 ”.

Financial Administration Legislation Amendment Act 2005

Consequential amendments to other Acts	Part 4
s. 46

46. Water Services Licensing Act 1995 amended

(1)

The amendments in this section are to the Water Services

Licensing Act 1995*.

[* Reprinted as at 28 July 2000.

For subsequent amendments see Western Australian

Legislation Information Tables for 2004, Table 1, p. 485.]

(2)

Section 59E(7) is amended by deleting “section 62” and

inserting instead —

“ section 66 ”.