Financial Management Legislation Amendment Act 2005 (ACT)

Case

Financial Management Legislation Amendment Act 2005

A2005-52

Contents

Page

  1. Name of Act  2

  2. Commencement  2

  3. Legislation amended  3

  4. Section 3B  4

  5. Section 8  4

  6. Budget papers


    Section 10 (c)  5

  7. Section 12  5

  8. Section 12A  6

  9. Supplementary budget papers


    Section 13 (2) to (5)  7

  10. Section 13A  9

  11. Section 16  9

  12. Section 19C  10

  13. Section 19D  11

  14. Amendment of financial targets


    Section 19E  12

  15. Amendment of budgets Section 19F  13

  16. Purpose and contents of pre-election budget update


    Section 20D (3) (b)  13

  17. Annual financial statements of the Territory


    Section 22 (2)  13

  18. Responsibility for annual financial statements


    Section 23 (2) (b)  13

  19. Audit of annual financial statements


    Section 24 (1)  14

  20. Section 24 (2)  14

  21. Section 24 (3) (a)  14

  22. Division 3.2 heading  14

  23. Annual financial statements of departments


    Section 27 (2)  14

  24. Section 27 (3) (b)  15

  25. Section 27 (3) (c) to (e)  15

  26. Section 27 (4) and (5)  15

  27. Section 28  15

  28. Audit of financial statements of departments


    Section 29 (1)  15

  29. Section 29 (2)  16

  30. Section 30  16

  31. Section 30A  16

  32. Section 31  19

  33. Payments from territory banking account


    Section 37 (1)  20

  34. Section 37 (2) (d)  20

  35. New section 37 (3)  20

  36. New sections 51A, 51B and 51C  21

  37. Section 52  22

  38. Part 8  22

  39. Part 9  36

  40. Sections 64 to 68  36

  41. New part 9  36

  42. New part 11  59

  43. Dictionary, note 2 new dot points  62

  44. Dictionary, new definition of applicable governmental policies              62

  45. Dictionary, definition of capital injection  62

  46. Dictionary, new definition of CEO  63

  47. Dictionary, definition of chief executive officer  63

  48. Dictionary, new definitions  63

  49. Dictionary, definition of generally accepted accounting practice           64

  50. Dictionary, new definitions  64

  51. Dictionary, definition of GST  64

  52. Dictionary, new definition of material interest  64

  53. Dictionary, definition of public trading enterprise  64

  54. Dictionary, new definition of relevant territory authority  65

  55. Dictionary, definition of responsible Minister, paragraph (c)                65

  56. Dictionary, definition of statement of intent  65

Schedule 1Amendments of other legislation  66

Part 1.1ACTION Authority Act 2001  66

Part 1.2Australian Capital Tourism Corporation Act 1997             73

Part 1.3Building and Construction Industry Training Levy Act 1999 78

Part 1.4Canberra Institute of Technology Act 1987  82

Part 1.5Canberra Institute of Technology Regulation 1994           100

Part 1.6Cemeteries and Crematoria Act 2003  100

Part 1.7Cultural Facilities Corporation Act 1997  104

Part 1.8Gambling and Racing Control Act 1999  108

Part 1.9Health Promotion Act 1995  115

Part 1.10Independent Competition and Regulatory Commission Act 1997  124

Part 1.11Insurance Authority Act 2005  128

Part 1.12Legal Aid Act 1977  129

Part 1.13Long Service Leave (Building and Construction Industry) Act 1981       129

Part 1.14Long Service Leave (Contract Cleaning Industry) Act 1999 152

Part 1.15National Exhibition Centre Trust Act 1976  166

Part 1.16Planning and Land Act 2002  174

Part 1.17Planning and Land Regulation 2003  180

Part 1.18Public Trustee Act 1985  180

Part 1.19Remuneration Tribunal Act 1995  192

Part 1.20Stadiums Authority Act 2000  193

Part 1.21Taxation Administration Act 1999  200

Part 1.22University of Canberra Act 1989  200

Financial Management Legislation Amendment Act 2005

A2005-52

An Act to amend the Financial Management Act 1996, to also amend other legislation about statutory authorities and their governance procedures, and for other purposes

The Legislative Assembly for the Australian Capital Territory enacts as follows:

  1. Name of Act

    This Act is the Financial Management Legislation Amendment Act 2005.

  2. Commencement

    (1)The following provisions commence on the day after this Act’s notification day:

    ·     section 7

    ·     section 9

    ·     section 10

    ·     section 14

    ·     section 15

    ·     section 17

    ·     section 18

    ·     sections 19 to 21

    ·     section 22

    ·     sections 23 to 26

    ·     section 27

    ·     sections 28 and 29

    ·     section 30

    ·     section 31

    ·     section 32

    ·     section 38, so far as it inserts the following new sections:

    ·section 63 (Annual financial statements of territory authorities)

    ·section 64 (Responsibility for annual financial statements of territory authorities)

    ·section 65 (Audit of annual financial statements of territory authorities)

    ·section 66 (Annual financial statements of territory authorities to be included in annual reports etc)

    ·section 67 (Treasurer may require interim financial statements etc for territory authorities)

    ·section 68 (Statements of performance of territory authorities)

    ·section 69 (Responsibility for territory authority statements of performance)

    ·section 70 (Scrutiny of territory authority statements of performance)

    ·section 71 (Territory authority statements of performance to be included in annual reports etc)

    ·     section 38, so far as it omits the following sections:

    ·section 59 (Annual financial statements)

    ·section 60 (Responsibility for annual financial statements)

    ·section 61 (Audit of annual financial statements)

    ·section 62 (Presentation of annual financial statements)

    ·section 63 (Interim financial statements)

    ·     sections 39 and 40

    ·     section 42, so far as it inserts the following sections:

    ·part 11 heading (Transitional)

    ·section 109 (Financial Management Legislation Amendment Act 2005—provisions with 1 July 2005 application)

    ·section 111 (Transitional regulations)

    ·     section 49.

    NoteThe naming and commencement provisions automatically commence on the notification day.

    (2)The remaining provisions commence on 1 January 2006.

  3. Legislation amended

    This Act amends the Financial Management Act 1996.

    NoteThis Act also amends or repeals other legislation (see sch 1).

  4. Section 3B

    substitute

3BDeclaration that certain bodies are not territory authorities for Act

(1)The Treasurer may declare that a stated body (other than a body mentioned in section 54 (1)) is not a territory authority for this Act or a stated provision of this Act.

(2)The Treasurer may declare that a stated body mentioned in section 54 (1) is not a territory authority for a stated provision of this Act (other than section 73 (1)).

NoteSection 73 gives territory authorities to which pt 9 (Governance of territory authorities) applies corporate status.

(3)A declaration is a notifiable instrument.

NoteA notifiable instrument must be notified under the Legislation Act.

  1. Section 8

    substitute

  2. Form of appropriations

    (1)An Appropriation Act may make separate appropriations in relation to each department for—

    (a)the provision of outputs by the department; and

    (b)any capital injection to be provided to the department; and

    (c)any payments to be made by the department on behalf of the Territory.

    (2)An Appropriation Act may make separate appropriations in relation to a territory authority or territory-owned corporation for—

    (a)the provision of outputs by the authority or corporation; and

    (b)any capital injection to be provided to the authority or corporation.

  3. Budget papers
    Section 10 (c)

    substitute

    (c)the proposed budget for each territory authority and territory-owned corporation for the year; and

  4. Section 12

    substitute

  5. Departmental budgets

    (1)A proposed budget for a department for a financial year presented to the Legislative Assembly under section 10 (b) must include—

    (a)the financial statements required under the financial management guidelines; and

    (b)a statement that sets out the outputs and classes of outputs it is proposed the department should provide during the year and the performance criteria to be met by the department in providing the outputs; and

    (c)if, during the year, the department is to be given a capital injection that must be repaid—a statement that—

    (i)states that the capital injection is a capital injection; and

    (ii)sets out the conditions under which the injection is to be given, including the requirements about the time within which it must be repaid.

    (2)Subsection (1) (b) does not apply to the Legislative Assembly secretariat.

    (3)A proposed budget must be in a form that facilitates a comparison between—

    (a)the proposed budget for the department; and

    (b)the budget for the department for the previous financial year; and

    (c)the estimated results for the department for the previous financial year.

    (4)A proposed budget must also include, for the financial statements mentioned in subsection (1) (a), budget estimates for each of the next 3 financial years.

  6. Section 12A

    substitute

12ATerritory authority and territory-owned corporation budgets

(1)A proposed budget presented to the Legislative Assembly under section 10 (c) for a territory authority or territory-owned corporation for a financial year must include—

(a)the financial statements required under the financial management guidelines; and

(b)for a prescribed territory authority or prescribed territory‑owned corporation—a statement that sets out the outputs and classes of outputs it is proposed that the authority or corporation should provide during the year and the performance criteria to be met by the authority in providing the outputs; and

(c)for a territory authority or territory-owned corporation that, during the year, is to be given a capital injection that must be repaid—a statement that—

(i)states that the capital injection is an injection that must be repaid; and

(ii)sets out the conditions under which the injection is to be given, including the requirements about the time within which it must be repaid.

(2)A proposed budget must be in a form that facilitates a comparison between—

(a)the proposed budget for the authority or corporation; and

(b)the budget for the authority or corporation for the previous financial year; and

(c)the estimated results for the authority or corporation for the previous financial year.

(3)A proposed budget must also include, for the financial statements mentioned in subsection (1) (a), budget estimates for each of the next 3 financial years.

  1. Supplementary budget papers
    Section 13 (2) to (5)

    substitute

    (2)The supplementary budget papers must, for each department, territory authority and territory-owned corporation for which an appropriation is provided by the bill (an affected entity)—

    (a)state, for each purpose mentioned in section 8 that applies to the affected entity—

    (i)the amount of the appropriation provided in the first Appropriation Act; and

    (ii)the variations (if any) previously made to the appropriation under this Act; and

    (iii)the amount of the appropriation provided by the bill; and

    (iv)the total amount appropriated for the entity for the financial year; and

    (b)indicate the impact of the proposed variation.

    (3)For subsection (2) (b), the supplementary budget papers need not include an original or final budgeted financial statement (a budgeted statement) for an affected entity.

    (4)If the supplementary budget papers do not include a budgeted statement for an affected entity—

    (a)the supplementary budget papers must state the reasons why the budgeted statement for the entity is not included; and

    (b)the Treasurer must present the budgeted statement for the entity to the Legislative Assembly as soon as practicable after the passing of the bill.

    (5)A budgeted statement for an affected entity—

    (a)must include details of the impact on the budget of the entity of all variations to the appropriation that happened in the financial year before the passing of the bill; and

    (b)may show the impact of variations other than variations resulting from additional appropriations.

    Example for par (b)

    the impact of revised economic forecasts

    NoteAn example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).

  2. Section 13A

    substitute

13AAmendment of budgets for supplementary appropriation

(1)If an appropriation is made for a department, territory authority or territory-owned corporation by an Appropriation Act other than the first Appropriation Act for a financial year, the budget for the department, authority or corporation is amended in accordance with—

(a)the supplementary budget papers presented to the Legislative Assembly under section 13 (1) in relation to the bill for the Act by which the appropriation was made; and

(b)any statement presented to the Legislative Assembly under section 13 (4) (b) in relation to the bill.

(2)In this section:

budget, for the department, territory authority or territory‑owned corporation, means the budget for the department, authority or corporation for the financial year presented to the Legislative Assembly under section 10 (b) or (c) (Budget papers) and, if the budget has been amended under this Act, the budget as amended.

  1. Section 16

    substitute

  2. Transfer of functions after Appropriation Act passed

    (1)This section applies if, after an Appropriation Act for a financial year is passed, the responsibility for a service or function for which an appropriation is made in the Act is transferred from the entity to which the appropriation is made to another entity.

    (2)The Treasurer may, in writing, direct that the appropriation does not lapse but may, in accordance with the direction, be issued to, or applied by, the other entity for the service or function.

    (3)If the Treasurer gives a direction under subsection (2), the Treasurer must present a copy of the direction to the Legislative Assembly within 3 sitting days after the day it is given.

    (4)This section does not apply to a superannuation appropriation.

    (5)In this section:

    entity means a department, territory authority or territory-owned corporation.

  3. Section 19C

    substitute

19CAmendment of capital injection conditions

(1)This section applies in relation to the conditions of a capital injection set out in a statement included in a proposed budget for a department, a territory authority or a territory-owned corporation for a financial year under section 12 (1) (c) (ii) or section 12A (1) (c) (ii).

(2)The Treasurer may, in writing, amend the conditions.

(3)An amendment must state the Treasurer’s reasons for the amendment.

(4)An amendment is a notifiable instrument.

NoteA notifiable instrument must be notified under the Legislation Act.

  1. Section 19D

    substitute

19DAmendment of performance criteria

(1)This section applies in relation to the performance criteria set out in a statement included in a proposed budget for a department, a prescribed territory authority or a prescribed territory-owned corporation for a financial year under section 12 (1) (b) or section 12A (1) (b).

(2)The responsible Minister for the department, territory authority or territory-owned corporation may, in writing, amend the performance criteria.

(3)Without limiting subsection (2) the responsible Minister may amend the performance criteria if—

(a)the appropriations for the department, authority or corporation are varied under section 14 (Transfer of funds between appropriations) or section 17 (Variation of appropriations for Commonwealth grants); or

(b)a direction is given under section 15 (1) (Transfer of funds within appropriations) in relation to an appropriation made for the department, authority or corporation; or

(c)funds are transferred to or from the department, authority or corporation under section 16 (Transfer of functions after Appropriation Act passed); or

(d)funds are given to the department, authority or corporation under section 18 (Treasurer’s advance); or

(e)funds mentioned in section 19B (Authorisation of expenditure of certain Commonwealth grants) are given to the department, authority or corporation; or

(f)changes happen in the priorities of the department, authority or corporation; or

(g)the Minister is satisfied that other performance criteria should be adopted for the provision of outputs by the department, authority or corporation.

(4)An amendment of the performance criteria must be made in a way that—

(a)for a department—the budget as amended will comply with section 12 (3); and

(b)for a territory authority or territory-owned corporation—the budget as amended will comply with section 12A (2).

(5)An amendment of the performance criteria is a notifiable instrument.

NoteA notifiable instrument must be notified under the Legislation Act.

(6)In this section:

budget, for the department, territory authority or territory‑owned corporation, means the budget for the department, authority or corporation for the financial year presented to the Legislative Assembly under section 10 (b) or (c) (Budget papers) and, if the budget has been amended under this Act, the budget as amended.

prescribed territory authority means a territory authority prescribed for section 12A (1) (b).

prescribed territory-owned corporation means a territory‑owned corporation prescribed for section 12A (1) (b).

  1. Amendment of financial targets
    Section 19E

    omit

  2. Amendment of budgets
    Section 19F

    omit

  3. Purpose and contents of pre-election budget update
    Section 20D (3) (b)

    omit

    public trading enterprises

    substitute

    the public trading enterprise sector

  4. Annual financial statements of the Territory
    Section 22 (2)

    omit

    practice

    substitute

    principles

  5. Responsibility for annual financial statements
    Section 23 (2) (b)

    omit

    practice

    substitute

    principles

  6. Audit of annual financial statements
    Section 24 (1)

    omit

    a copy of

  7. Section 24 (2)

    omit

    a copy of

    substitute

    the

  8. Section 24 (3) (a)

    omit

    a copy of

  9. Division 3.2 heading

    substitute

Division 3.2               Financial reports and performance statements of departments

  1. Annual financial statements of departments
    Section 27 (2)

    omit

    practice

    substitute

    principles

  2. Section 27 (3) (b)

    omit

  3. Section 27 (3) (c) to (e)

    renumber as section 27 (3) (b) to (d)

  4. Section 27 (4) and (5)

    substitute

    (4)In this section:

    budget, for a department for a financial year, means the budget for the department for the year presented to the Legislative Assembly under section 10 (b) (Budget papers).

  5. Section 28

    substitute

  6. Responsibility for annual financial statements of departments

    (1)The annual financial statements of a department for a financial year must have endorsed on them, or attached to them, a statement of responsibility signed by the responsible chief executive.

    (2)The statement of responsibility must state that, in the responsible chief executive’s opinion, the annual financial statements fairly reflect the financial operations of the department during the financial year and the financial position of the department at the end of the year.

  7. Audit of financial statements of departments
    Section 29 (1)

    omit

    a copy of

  8. Section 29 (2)

    substitute

    (2)The financial statements must have endorsed on them, or attached to them, the statement of responsibility made for them.

  9. Section 30

    substitute

  10. Departmental annual financial statements to be included in annual reports etc

    A report prepared under the Annual Reports (Government Agencies) Act 2004 for a department for a financial year must include, or have attached to it—

    (a)the department’s annual financial statements for the year; and

    (b)the audit opinion under section 29 (3) about the financial statements.

  11. Section 30A

    substitute

30AStatements of performance of departments

(1)As soon as practicable after the end of each financial year, each department must prepare a statement of the performance of the department in providing each class of outputs provided by it during the year.

(2)The statement must—

(a)compare the performance of the department in providing each class of the outputs with the forecast of the performance in the department’s budget for the year; and

(b)give particulars of the extent to which the performance criteria set out in the budget for the provision of the outputs were met.

(3)In this section:

budget, for the department, means the budget for the department for the financial year presented to the Legislative Assembly under section 10 (b) (Budget papers) and, if that budget has been amended under this Act, the budget as amended.

30BResponsibility for departmental statements of performance

(1)A statement of performance of a department for a financial year must have endorsed on it, or attached to it, a statement of responsibility signed by the responsible chief executive.

(2)The statement of responsibility must state that, in the responsible chief executive’s opinion, the statement of performance fairly reflects the performance of the department in providing each class of outputs during the financial year.

30CScrutiny of departmental statements of performance

(1)The responsible chief executive of a department must give the auditor-general the department’s statement of performance for a financial year as soon as practicable after the statement is prepared.

(2)The statement of performance must have endorsed on it, or attached to it, the statement of responsibility made for it under section 30B.

(3)The auditor-general must give the chief executive a report about the statement of performance as soon as practicable after the auditor-general receives it.

(4)The report must be prepared in accordance with the financial management guidelines.

30DDepartmental statements of performance to be included in annual reports etc

A report prepared under the Annual Reports (Government Agencies) Act 2004 for a department for a financial year must include, or have attached to it—

(a)the department’s statement of performance for the year; and

(b)the auditor-general’s report under section 30C (3) about the statement of performance.

30EHalf-yearly departmental performance reports

(1)Within 30 days after 31 December in each financial year, each Minister must prepare a half-yearly performance report for each department for which the Minister is responsible.

(2)The report must include—

(a)a progress report on delivery of outputs; and

(b)an explanation of any significant variations from performance criteria.

(3)The Minister must present the report to the Legislative Assembly on the first sitting day after the report is prepared.

(4)If the report is not presented to the Legislative Assembly under subsection (3) within 30 days after 31 December, the Minister must make a copy of the report available to members of the Legislative Assembly within the 30 days.

(5)This section does not apply to the Legislative Assembly secretariat.

  1. Section 31

    substitute

  2. Responsibilities of chief executives of departments

    (1)The responsible chief executive of a department is accountable to the responsible Minister of the department for the efficient and effective financial management of the department.

    (2)Without limiting subsection (1), the responsible chief executive of a department is responsible, under the responsible Minister, for ensuring—

    (a)that money spent by the department is spent in accordance with appropriations made for the department (including appropriations available under section 34B); and

    (b)that, as far as practicable, the operations of the department for a financial year are consistent with, and comparable to, the budget for the department for the year; and

    (c)that the officers and employees of the department comply with this Act (including the financial management guidelines); and

    NoteA reference to an Act includes a reference to the statutory instruments made or in force under the Act, including any guideline (see Legislation Act, s 104).

    (d)that proper accounts and records are kept of the transactions and affairs of the department in accordance with generally accepted accounting principles; and

    (e)that adequate control is maintained over the assets of the department and assets in the control of the department; and

    (f)that adequate control is maintained over the incurring of liabilities by the department.

    (3)A report prepared under the Annual Reports (Government Agencies) Act 2004 for a financial year by the responsible chief executive of a department must include an explanation of material variations between the actual results of the department for the year and the budget for the department for the year.

    (4)In this section:

    budget, for a department for a financial year, means the budget for the department for the year presented to the Legislative Assembly under section 10 (b) (Budget papers) and, if that budget has been amended under this Act, the budget as amended.

  3. Payments from territory banking account
    Section 37 (1)

    substitute

    (1)An amount must not be paid out of the territory banking account except under an appropriation to a departmental banking account, a territory authority banking account or a territory‑owned corporation banking account.

  4. Section 37 (2) (d)

    substitute

    (d)this Act, section 58 (7) (which is about transfers between the territory banking account and territory authorities of interest earned on certain investments for territory authorities).

  5. New section 37 (3)

    insert

    (3)This section does not apply to an overdraft or credit facility for a territory authority approved under section 59 (5).

  6. New sections 51A, 51B and 51C

    insert

51ATransfer of departmental trust banking accounts

(1)This section applies if the Treasurer believes that it is desirable, because of changes in departmental responsibilities, to transfer a departmental trust banking account from a department to another department.

(2)The Treasurer may, in writing, direct the responsible chief executive of the department that holds the account to arrange for it to be transferred to the other department.

(3)If a chief executive receives a direction under subsection (2), the chief executive must comply with it.

(4)An account transferred in accordance with the direction becomes a trust banking account of the department to which it is transferred.

51BTransfers between trust banking accounts—changes in departmental responsibilities

(1)This section applies if the Treasurer believes that it is necessary, because of changes in departmental responsibilities, to transfer an amount held in a departmental trust banking account (the first account) to a trust banking account of another department.

(2)The Treasurer may, in writing, direct the responsible chief executive of the department that holds the first account to transfer the amount.

(3)If a chief executive receives a direction under subsection (2), the chief executive must comply with it.

51CTransfers between trust banking accounts—investment

Amounts may at any time be transferred between trust banking accounts to facilitate investment of trust money.

  1. Section 52

    substitute

  2. Transfers between trust banking account and territory banking account

    Amounts may only be transferred between a trust banking account and the territory banking account—

    (a)to facilitate investment of the trust money; or

    (b)to make a payment required by section 53A (6) (Unclaimed trust money).

  3. Part 8

    substitute

Part 8Financial provisions for territory authorities

  1. Application—pt 8

    (1)This part applies to the following territory authorities:

    ·     ACT Gambling and Racing Commission

    ·     ACT Health Promotion Authority

    ·     ACT Insurance Authority

    ·     ACTION Authority

    ·     Australian Capital Territory Public Cemeteries Authority

    ·     Australian Capital Tourism Corporation

    ·     Building and Construction Industry Training Fund Authority

    ·     Canberra Institute of Technology

    ·     Cleaning Industry Long Service Leave Authority

    ·     Construction Industry Long Service Leave Authority

    ·     Cultural Facilities Corporation

    ·     Exhibition Park Corporation

    ·     Independent Competition and Regulatory Commission for the Australian Capital Territory

    ·     Land Development Agency

    ·     Legal Aid Commission (A.C.T.)

    ·     Public Trustee for the Australian Capital Territory

    ·     Stadiums Authority

    ·     University of Canberra.

    (2)This part also applies to a territory authority prescribed by the financial management guidelines.

  2. Responsibilities of chief executive officers of territory authorities

    (1)This section applies to a territory authority if the authority does not have a governing board.

    NoteSection 76 (2) sets out the territory authorities that have governing boards.

    (2)The chief executive officer of the territory authority is responsible, under the responsible Minister, for the efficient and effective financial management of the authority.

    (3)Without limiting subsection (2), the chief executive officer of the territory authority is responsible, under the responsible Minister, for ensuring the following:

    (a)that the expenses incurred by the authority are properly authorised;

    (b)that, if an appropriation is made in relation to the authority, any amount of the appropriation spent by the authority is spent in accordance with the appropriation;

    (c)that, as far as practicable, the operations of the authority during a financial year are consistent with, and comparable to, the estimates in the authority’s statement of intent for the year.

    (d)that payments made by the authority are properly authorised and correctly made;

    (e)that the staff of the authority comply with the requirements of this Act;

    NoteA reference to an Act includes a reference to the statutory instruments made or in force under the Act, including in this case the financial management guidelines (see Legislation Act, s 104).

    (f)that proper accounts and records are kept of the transactions and affairs of the authority in accordance with generally accepted accounting principles;

    (g)that adequate control is maintained over the assets of the authority and assets under the authority’s control;

    (h)that adequate control is maintained over the incurring of liabilities by the authority.

    (4)A report prepared by the territory authority under the Annual Reports (Government Agencies) Act 2004 for a financial year must include an explanation of material variations between the actual results of the authority for the year and the estimates in the authority’s statement of intent for the year.

  3. Responsibilities of governing boards of territory authorities

    (1)This section applies to a territory authority if the authority has a governing board.

    NoteSection 76 (2) sets out the territory authorities that have governing boards.

    (2)The governing board of the territory authority is responsible, under the responsible Minister, for the efficient and effective financial management of the authority.

    (3)Without limiting subsection (2), the governing board of the territory authority is responsible, under the responsible Minister, for ensuring the following:

    (a)that expenses incurred by the authority are properly authorised;

    (b)that, if an appropriation is made in relation to the authority, any amount of the appropriation spent by the authority is spent in accordance with the appropriation;

    (c)that, as far as practicable, the operations of the authority during a financial year are consistent with, and comparable to, the estimates in the authority’s statement of intent for the year;

    (d)that payments made by the authority are properly authorised and correctly made;

    (e)that the staff of the authority comply with the requirements of this Act;

    NoteA reference to an Act includes a reference to the statutory instruments made or in force under the Act, including in this case the financial management guidelines (see Legislation Act, s 104).

    (f)that proper accounts and records are kept of the transactions and affairs of the authority in accordance with generally accepted accounting principles;

    (g)that adequate control is maintained over the assets of the authority and assets under the authority’s control;

    (h)that adequate control is maintained over the incurring of liabilities by the authority.

    (4)A report prepared by the territory authority under the Annual Reports (Government Agencies) Act 2004 for a financial year must include an explanation of material variations between the actual results of the authority for the year and the estimates in the authority’s statement of intent for the year.

  4. Banking accounts of territory authorities

    (1)A territory authority may open 1 or more banking accounts for the purposes of the authority.

    (2)A territory authority must at all times keep at least 1 banking account.

    (3)A banking account of a territory authority must not, without the Treasurer’s written approval, be opened or kept otherwise than with an authorised deposit-taking institution with which an agreement is in force under section 32 (Agreement for the conduct of banking for Territory).

  5. Investment by territory authorities

    (1)Funds not immediately required for the purposes of a territory authority may be invested—

    (a)on deposit with an authorised deposit-taking institution; or

    (b)in Territory, State or Commonwealth securities; or

    (c)by the Treasurer, for the territory authority, in an investment mentioned in section 38 (1) (a) to (e); or

    (d)in an investment prescribed for this paragraph.

    (2)However, the funds of the territory authority may only be invested under this section to increase or protect the financial wealth of the authority.

    (3)Transfers between the territory banking account and the banking account of a territory authority to facilitate investments may be made without appropriation.

    (4)Interest received by the Treasurer for the investment of funds of a territory authority must be paid to the territory authority.

    (5)However, if an investment of funds of a territory authority is made or managed by a department, the department may deduct from the interest received by the department for the investment—

    (a)a fee charged by the department for making or managing the investment; and

    (b)expenses reasonably incurred by the department in making or managing the investment.

    (6)Interest that is to be paid to a territory authority under subsection (4) may be paid direct to the territory authority or through the territory banking account.

    (7)If interest to be paid to a territory authority is paid into the territory banking account under subsection (6), the interest may be paid to the authority from that account without further appropriation.

    (8)This section does not apply to money held on trust by a territory authority.

  6. Borrowing by territory authorities

    (1)The Treasurer may, on the terms and conditions the Treasurer considers appropriate—

    (a)borrow money for a territory authority; or

    (b)lend public money to a territory authority.

    (2)A borrowing may be secured by the territory authority’s assets approved by the Treasurer for this section.

    (3)A territory authority may arrange an overdraft or credit facility only with the written approval of the Treasurer.

    (4)A loan under subsection (1) (b) may be made only from—

    (a)money appropriated for the purpose of making the loan; or

    (b)money appropriated for purposes that include the purpose of making the loan.

    (5)However, subsection (4) does not apply to an overdraft or credit facility for a territory authority from the territory banking account that is approved, in writing, by the Treasurer for the authority.

    (6)The Treasurer may approve an overdraft or credit facility for a territory authority under subsection (5) only if satisfied that it is for a purpose consistent with a function of the authority.

    (7)An approval under subsection (5) must state, for the overdraft or credit facility—

    (a)each purpose for which it may be used; and

    (b)the maximum amount that may be outstanding at any time; and

    (c)conditions about—

    (i)the repayment of principal; and

    (ii)the interest rate; and

    (iii)the repayment of interest.

    (8)An approval under subsection (5) may also state any other condition that the Treasurer requires.

    (9)An approval under subsection (5) is a disallowable instrument.

    NoteA disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

    (10)An overdraft or credit facility approved under subsection (5) must be reviewed annually by the Treasurer.

  7. Guarantees by territory authorities

    A territory authority may only give a guarantee with the written approval of the Treasurer.

  8. Territory authority statements of intent

    (1)A territory authority must give the Treasurer a statement (a statement of intent) for each financial year.

    (2)A territory authority must consult the responsible Minister in preparing a statement of intent.

    (3)A territory authority must show the responsible Minister a copy of the proposed statement of intent, and take into consideration any comment by the Minister, before giving it to the Treasurer.

    (4)A statement of intent must be—

    (a)in the form the Treasurer requires; and

    (b)as agreed between the relevant person for the authority and the Treasurer; and

    (c)provided to the Treasurer within the period the Treasurer requires.

    (5)A statement of intent for a financial year must include the following:

    (a)the financial statements required under the financial management guidelines;

    (b)a statement of the objectives of the authority for the year, and each of the next 3 financial years;

    (c)a statement of the nature and scope of the activities to be carried out by the authority during the year, and each of the next 3 financial years;

    (d)the performance criteria and other measures by which the performance of the authority may be assessed against its objectives for the year, and each of the next 3 financial years;

    (e)an assessment of the performance (or estimated performance) of the authority in the previous financial year against its objectives for that year;

    (f)the results of any review under section 59 (10) in the previous financial year of an overdraft or credit facility approved for the authority;

    (g)any other information the Treasurer directs.

    (6)In this section:

    relevant person, for a territory authority, means—

    (a)if the authority has a governing board—the chair of the governing board; or

    (b)if the authority does not have a governing board—the chief executive officer.

  9. Presentation of statements of intent of territory authorities

    (1)The Treasurer must present to the Legislative Assembly, with the budget papers for a financial year, a statement of intent for each territory authority for the year.

    (2)If the Treasurer does not present to the Legislative Assembly, with the budget papers for a financial year, a statement of intent for a territory authority, the Treasurer must—

    (a)as soon as practicable after the budget papers are presented, explain to the Legislative Assembly why the statement of intent was not presented; and

    (b)present the statement of intent to the Legislative Assembly as soon as practicable after presenting the budget papers.

  1. Annual financial statements of territory authorities

    (1)As soon as practicable after the end of each financial year, each territory authority must prepare annual financial statements for its operations during the year.

    (2)The annual financial statements must be prepared in accordance with generally accepted accounting principles and in a form that facilitates a comparison between the financial operations of the territory authority during the financial year and the estimates of the operations in the authority’s statement of intent for the year.

    (3)The annual financial statements must include—

    (a)the financial statements required under the financial management guidelines; and

    (b)if a change was made during the year to the conditions of a capital injection set out under section 12A (1) (c) (ii) (Territory authority and territory-owned corporation budgets) in a statement included in a proposed budget for the authority for a financial year—a statement of the change and the reasons for it; and

    (c)any other statement necessary to fairly reflect the financial operations of the authority during the year and its financial position at the end of the year.

  2. Responsibility for annual financial statements of territory authorities

    (1)The annual financial statements of a territory authority for a financial year must have endorsed on them, or attached to them, a statement of responsibility signed by the relevant person for the authority.

    (2)The statement of responsibility must—

    (a)include a statement of the relevant person’s responsibility for the preparation of the annual financial statements and the judgments exercised in preparing them; and

    (b)state that, in the relevant person’s opinion, the financial statements fairly reflect the financial operations of the authority during the financial year and the financial position of the authority at the end of the year.

    (3)In this section:

    relevant person, for the territory authority, means—

    (a)if the authority has a governing board—the chair of the governing board; or

    (b)if the authority does not have a governing board—the chief executive officer.

  3. Audit of annual financial statements of territory authorities

    (1)The chief executive officer of a territory authority must give the auditor-general the annual financial statements of the authority for a financial year within the prescribed period after the end of the year.

    (2)The financial statements given to the auditor-general must have endorsed on them, or attached to them, the statement of responsibility made for them under section 64.

    (3)The auditor-general must give the chief executive officer an audit opinion about the financial statements as soon as practicable after the auditor-general receives them.

  4. Annual financial statements of territory authorities to be included in annual reports etc

    A report prepared under the Annual Reports (Government Agencies) Act 2004 for a territory authority for a financial year must include, or have attached to it—

    (a)the authority’s annual financial statements for the year; and

    (b)the audit opinion under section 65 (3) about the financial statements.

  5. Treasurer may require interim financial statements etc for territory authorities

    (1)The Treasurer may, in writing, direct the relevant person for a territory authority to give the responsible Minister of the authority and the Treasurer financial or other statements relating to the authority for each month, quarter or other stated period of the year.

    (2)The relevant person must prepare the statements required by the direction and give them to the responsible Minister and Treasurer within 1 month after the day the person receives the direction or, if a longer period for compliance is stated in the direction, within the longer period.

    (3)In this section:

    relevant person, for a territory authority, means—

    (a)if the authority has a governing board—the chair of the governing board; or

    (b)if the authority does not have a governing board—the chief executive officer.

  6. Statements of performance of territory authorities

    (1)As soon as practicable after the end of each financial year, each territory authority must prepare a statement of the performance of the authority in meeting the objectives in the authority’s statement of intent for the year.

    (2)The statement must assess the performance by reference to the performance criteria and other measures included in the statement of intent in accordance with section 61 (5) (d).

    (3)For a prescribed territory authority, the statement must also include a statement of the performance of the authority in providing each class of outputs provided by it during the year and, in particular—

    (a)compare the performance of the territory authority in providing each class of the outputs with the forecast of the performance in the authority’s budget for the year; and

    (b)give particulars of the extent to which the performance criteria set out in the budget for the provision of the outputs were met.

    (4)In this section:

    budget, for the territory authority, means the budget for the authority for the financial year presented to the Legislative Assembly under section 10 (c) (Budget papers) and, if that budget has been amended under this Act, the budget as amended.

    prescribed territory authority means a territory authority prescribed for section 12A (1) (b) (Territory authority and territory-owned corporation budgets).

  7. Responsibility for territory authority statements of performance

    (1)A statement of performance of a territory authority for a financial year must have endorsed on it, or attached to it, a statement of responsibility signed by the relevant person for the authority.

    (2)The statement of responsibility must—

    (a)include a statement of the relevant person’s responsibility for the preparation of the statement of performance and the judgments exercised in preparing them; and

    (b)state that, in the relevant person’s opinion, the statement of performance fairly reflects the performance of the authority during the financial year.

    (3)In this section:

    relevant person, for the territory authority, means—

    (a)if the authority has a governing board—the chair of the governing board; or

    (b)if the authority does not have a governing board—the chief executive officer.

  8. Scrutiny of territory authority statements of performance

    (1)The chief executive officer of a territory authority must give the auditor-general the authority’s statement of performance for a financial year within the prescribed period after the end of the year.

    (2)The statement of performance given to the auditor-general must have endorsed on it, or attached to it, the statement of responsibility made for it under section 69.

    (3)The auditor-general must give the chief executive officer a report about the statement of performance as soon as practicable after the auditor-general receives it.

    (4)The report must be prepared in accordance with the financial management guidelines.

  9. Territory authority statements of performance to be included in annual reports etc

    A report prepared under the Annual Reports (Government Agencies) Act 2004 for a territory authority for a financial year must include, or have attached to it—

    (a)the authority’s statement of performance for the year; and

    (b)the auditor-general’s report under section 70 (3) about the statement of performance.

  10. Part 9

    renumber as part 10

  11. Sections 64 to 68

    renumber as sections 104 to 108

  12. New part 9

    insert

Part 9Governance of territory authorities

Notes for pt 9

Note 1Div 9.1 and div 9.5 apply to a territory authority, whether or not it has a governing board, unless the establishing Act otherwise provides (see eg the Legal Aid Act 1977, s 94A).

Note 2The Legislation Act contains provisions relevant to territory authorities, including the following:

·     making appointments (s 206, s 207)

·     consultation with a committee of the Legislative Assembly (div 19.3.3)

·     eligibility for reappointment (s 208 and dict, pt 1, def appoint)

·     acting appointments (s 209)

·     resignations (s 210)

·     effect of appointment irregularity or defect (s 212).

Note 3The Remuneration Tribunal Act 1995 allows terms and conditions for people appointed to be set by determination under that Act.

Division 9.1               Definitions and important concepts

  1. Definitions—pt 9

    In this part:

    applicable governmental policies, for a territory authority—see section 103.

    establishing Act, for a territory authority, governing board or governing board member, means the Act that establishes the authority or governing board.

    financial year, for a territory authority, means—

    (a)a period of 12 months beginning on 1 July; or

    (b)if the territory authority has, in writing, fixed another 12‑month period as its financial year—the period fixed.

    governing board member, for a territory authority with a governing board, includes the CEO.

    material interest—see section 88 (4).

    relevant territory authority—a territory authority to which part 8 applies is a relevant territory authority, unless the establishing Act for the authority provides otherwise.

  2. Nature of relevant territory authorities

    (1)A relevant territory authority—

    (a)is a corporation; and

    (b)may sue and be sued in its corporate name; and

    (c)may have a seal.

    (2)A relevant territory authority represents the Territory when exercising its functions, unless the establishing Act for the authority or another territory law otherwise provides.

    (3)A relevant territory authority has the same status, privileges and immunities as the Territory so far as it represents the Territory.

  3. Powers of territory authorities generally

    (1)A relevant territory authority has the legal capacity and powers of an individual both in and outside the ACT (including outside Australia).

    Examples

    1     to enter into a contract

    2     to own, deal with and dispose of property

    3     to act as trustee

    NoteAn example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).

    (2)Without limiting subsection (1), a relevant territory authority—

    (a)has the powers given to it under this Act or another territory law; and

    (b)may do anything that it is authorised to do by a territory law or a law of another jurisdiction; and

    (c)may exercise its powers in and outside the ACT (including outside Australia).

    Example for par (b)

    A territory authority may arrange for the authority to be registered or recognised under a law of another jurisdiction.

    (3)A relevant territory authority’s legal capacity to do something is not affected by the fact that the authority’s interests are not, or would not be, served by doing it.

    (4)To remove any doubt, this section does not—

    (a)authorise a relevant territory authority to do anything that is prohibited by a territory law or a law of another jurisdiction; and

    (b)give a relevant territory authority a right that a territory law or a law of another jurisdiction denies to the authority.

    (5)In this section:

    another jurisdiction means the Commonwealth, a State, another Territory or a foreign country.

  4. Execution of documents and assumptions people dealing with relevant territory authority may make

    (1)In this section:

    applied Corporations Act provisions means the following provisions of the Corporations Act:

    (a)section 127 (which is about the execution of documents by a company);

    (b)section 128 (which is about a person’s entitlement to make certain assumptions in dealing with a company);

    (c)section 129 (which is about the assumptions that may be made).

    (2)The applied Corporations Act provisions apply to a relevant territory authority as if—

    (a)a reference to a company were a reference to the authority; and

    (b)a reference to a common seal were a reference to any seal of the authority; and

    (c)a reference to a director were a reference to a board member; and

    (d)a reference to a company’s constitution were a reference to this Act and the establishing Act; and

    (e)a reference to an officer of a company were a reference to the chief executive officer and any member of staff of the authority; and

    (f)a reference to information available to the public from ASIC were a reference to information available to the public from the Territory; and

    (g)any other necessary changes, and any change prescribed by regulation, were made.

  5. Governing board of territory authority

    (1)A territory authority has a governing board if the establishing Act for the authority establishes a governing board for the authority.

    (2)To remove any doubt, only the following territory authorities have governing boards:

    ·     ACT Gambling and Racing Commission

    ·     ACT Health Promotion Authority

    ·     ACTION Authority

    ·     Australian Capital Territory Public Cemeteries Authority

    ·     Australian Capital Tourism Corporation

    ·     Building and Construction Industry Training Fund Authority

    ·     Cleaning Industry Long Service Leave Authority

    ·     Construction Industry Long Service Leave Authority

    ·     Cultural Facilities Corporation

    ·     Exhibition Park Corporation

    ·     Land Development Agency

    ·     Stadiums Authority

    ·     a territory authority prescribed by the financial management guidelines.

  6. Role of governing board

    (1)If a territory authority has a governing board, the governing board has the following functions:

    (a)setting the authority’s policies and strategies;

    (b)governing the authority consistently with the authority’s establishing Act and other relevant legislation;

    (c)ensuring, as far as practicable, that the authority operates in a proper, effective and efficient way;

    (d)ensuring, as far as practicable, that the authority complies with applicable governmental policies (if any).

    Examples of policies for par (a)

    1     risk management

    2     communication with government

    3     corporate planning

    NoteAn example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).

    (2)This section does not limit the functions of a governing board.

Division 9.2               Governing board member appointments

  1. Appointment of governing board members generally

    (1)This section applies to the appointment of the members of the governing board of a territory authority, other than the CEO.

    (2)The responsible Minister for the territory authority may appoint the members.

    Note 1For the making of appointments (including acting appointments), see the Legislation Act, pt 19.3.

    Note 2In particular, an appointment may be made by naming a person or nominating the occupant of a position (see s 207).

    Note 3Certain Ministerial appointments require consultation with an Assembly committee and are disallowable (see Legislation Act, div 19.3.3).

    (3)The only criteria for deciding whether to appoint a person as a member are—

    (a)the contribution the person can make to the goals and objectives of the governing board; and

    (b)the criteria stated in applicable governmental policies (if any) relating to appointments.

    (4)However, the establishing Act may prescribe other criteria for deciding whether to appoint a person as a member.

    (5)An appointment of a member—

    (a)must not be for longer than 3 years, unless the establishing Act allows a longer period; and

    (b)is an appointment under the provision of the establishing Act that establishes the governing board.

    (6)The conditions of appointment of a member (other than a member required under the establishing Act to be a public servant or statutory office holder) are the conditions agreed between the Minister and the member, subject to any determination under the Remuneration Tribunal Act 1995.

  2. Appointment of chair and deputy chair

    (1)The responsible Minister for a territory authority with a governing board may appoint a chair for the board and, unless the establishing Act otherwise provides, a deputy chair for the board.

    Note 1For the making of appointments (including acting appointments), see the Legislation Act, pt 19.3.

    Note 2In particular, an appointment may be made by naming a person or nominating the occupant of a position (see s 207).

    Note 3Certain Ministerial appointments require consultation with an Assembly committee and are disallowable (see Legislation Act, div 19.3.3).

    (2)However, the responsible Minister must not appoint the CEO of the territory authority as chair or deputy chair.

    (3)The responsible Minister must try to ensure that the governing board of a territory authority always has a chair and, unless the establishing Act otherwise provides, deputy chair.

  3. Appointment of CEO of authority with governing board

    (1)This section applies to a territory authority with a governing board.

    (2)The governing board of the territory authority must, after consulting the responsible Minister, appoint a CEO for the authority.

    Note 1For the making of appointments (including acting appointments), see the Legislation Act, pt 19.3.

    Note 2In particular, an appointment may be made by naming a person or nominating the occupant of a position (see s 207).

    (3)However, if the CEO is required under the establishing Act to be a public servant, the chief executive of the administrative unit responsible for the establishing Act must, after consulting the governing board and the responsible Minister, appoint a CEO for the authority.

    (4)The CEO is a member of the governing board.

    (5)However, the CEO is not a member of the governing board if it is considering or deciding—

    (a)the appointment, or the ending of the appointment, of the CEO; or

    (b)the CEO’s conditions of appointment.

    (6)The conditions of appointment of a CEO (other than a CEO required under the establishing Act to be a public servant) are the conditions agreed between the governing board and the CEO, subject to any determination under the Remuneration Tribunal Act 1995.

  4. Ending board member appointments

    (1)This section applies to a governing board member other than the CEO.

    (2)The responsible Minister may end the member’s appointment—

    (a)if the member contravenes a territory law; or

    (b)for misbehaviour; or

    (c)if the member becomes bankrupt or executes a personal insolvency agreement; or

    (d)if the member is convicted, or found guilty, in Australia of an offence punishable by imprisonment for at least 1 year; or

    (e)if the member is convicted, or found guilty, outside Australia of an offence that, if it had been committed in the ACT, would be punishable by imprisonment for at least 1 year; or

    (f)if the member exercises the member’s functions other than in accordance with section 85 (Honesty, care and diligence of governing board members); or

    (g)if the member fails to take all reasonable steps to avoid being placed in a position where a conflict of interest arises during the exercise of the member’s functions; or

    (h)if the member contravenes section 88 (Disclosure of interests by governing board members); or

    (i)if the member is absent from 3 consecutive meetings of the board, otherwise than on approved leave; or

    (j)for physical or mental incapacity, if the incapacity substantially affects the exercise of the member’s functions.

    NoteA person’s appointment also ends if the person resigns (see Legislation Act, s 210).

    (3)The Minister may also end the appointment of the member (the member concerned) if the board tells the Minister in writing that it has resolved, by a majority of at least 2/3 of the members, to recommend to the Minister that the member’s appointment be ended.

    (4)The governing board may pass a resolution mentioned in subsection (3) only if—

    (a)at least 3 weeks written notice of the intention to consider the proposed resolution has been given to the member concerned; and

    (b)the member concerned has been given an opportunity to make submissions and present documents to a meeting of the board; and

    (c)if the member concerned has used the opportunity mentioned in paragraph (b)—a summary of the member’s submissions is recorded in the minutes of the board and a copy of any documents presented is included in the minutes.

[1.4]Section 61 (Territory authority statements of intent)

omit

[1.5]Section 62 (Presentation of statements of intent of territory authorities)

omit

[1.6]Section 63

substitute

  1. Annual financial statements of territory authorities

    (1)A territory authority must prepare annual financial statements relating to its operations during each year.

    (2)The annual financial statements for a year must be prepared within—

    (a)2 months after 31 December in each year; or

    (b)any further period that the Treasurer allows in writing.

    (3)The annual financial statements must be prepared in accordance with generally accepted accounting principles.

    (4)The annual financial statements must include—

    (a)the financial statements required under the financial management guidelines; and

    (b)any other statement necessary to fairly reflect the financial operations of the authority during the year and its financial position at the end of the year.

[1.7]Section 65

substitute

  1. Audit of annual financial statements

    (1)The chief executive officer of a territory authority must give the auditor-general a copy of the annual financial statements of the authority for a financial year within 2 weeks after preparing them.

    (2)The copy of the financial statements given to the auditor-general must have endorsed on them, or attached to them, a signed copy of the statement of responsibility made for the financial statements under section 64.

    (3)The auditor-general must give the chief executive officer an audit opinion about the financial statements as soon as practicable after the auditor-general receives them.

[1.8]Section 66

substitute

  1. Presentation of annual financial statements of territory authorities

    (1)This section applies if, under section 65 (3), the chief executive officer of a territory authority receives an audit opinion about annual financial statements of the authority.

    (2)Within 7 days after the day the chief executive officer receives the audit opinion, the chief executive officer must give the responsible Minister of the territory authority the following documents:

    (a)a copy of the annual financial statements;

    (b)a copy of the opinion;

    (c)the authority’s response (if any) to the opinion.

    (3)The responsible Minister must present the documents to the Legislative Assembly within 6 sitting days after the day the Minister receives them.

[1.9]Section 67

substitute

  1. Treasurer may require interim financial statements etc

    (1)The Treasurer may, in writing, direct the chief executive officer of a territory authority to give the Minister and Treasurer financial or other statements relating to the authority.

    (2)The Treasurer must present a copy of the direction to the Legislative Assembly within 6 sitting days after the day when the Treasurer gives the direction.

    (3)The relevant person must prepare the statements required by the direction and give them to the responsible Minister and Treasurer within 1 month after the day the person receives the direction or, if a longer period for compliance is stated in the direction, within the longer period.

    (4)In this section:

    relevant person, for a territory authority, means—

    (a)if the authority has a governing board—the chair of the governing board; or

    (b)if the authority does not have a governing board—the chief executive officer.

[1.10]Section 68 (Statements of performance of territory authorities)

omit

[1.11]Section 69 (Responsibility for territory authority statements of performance)

omit

[1.12]Section 70 (Scrutiny of territory authority statements of performance)

omit

[1.13]Section 71 (Presentation of territory authority statements of performance)

omit

Endnotes

  1. Presentation speech

    Presentation speech made in the Legislative Assembly on 18 August 2005.

  2. Notification

    Notified under the Legislation Act on 26 October 2005.

  3. Republications of amended laws

    For the latest republication of amended laws, see certify that the above is a true copy of the Financial Management Legislation Amendment Bill 2005 which was passed by the Legislative Assembly on 18 October 2005.

    Clerk of the Legislative Assembly

    © Australian Capital Territory 2005

Actions
Download as PDF Download as Word Document
Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0