Officers of the Assembly Legislation Amendment Act 2014 (ACT)

Officers of the Assembly Legislation Amendment Act 2014

A2014-22

Contents

Page

Part 1      Preliminary

1            Name of Act  2

2            Commencement  2

3            Legislation amended  2

Part 2Auditor-General Act 1996

4            AdministrationPart 4  3

5            Section 30  3

6            Independent auditorSection 31, note  3

7           Independent financial auditsSection 32 (1)  4

Part 3Financial Management Act 1996

8            Application of pts 2 to 5—Office of the Legislative Assembly and officers of the AssemblySection 4 (1) (b) (ii)  5

9            New section 4 (1A)  5

10          Treasurer’s advanceNew section 18 (1A)  5

11          Section 18 (5), definition of relevant Appropriation bill, paragraph (b)       6

Officers of the Assembly Legislation Amendment Act 2014

A2014-22

An Act to amend the Auditor-General Act 1996  and the Financial Management Act 1996

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

Part 1Preliminary

1. Name of Act

   This Act is the Officers of the Assembly Legislation Amendment Act 2014.

2. Commencement

   This Act commences immediately after the commencement of the Officers of the Assembly Legislation Amendment Act 2013, section 3.

   NoteThe naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).

3. Legislation amended

   This Act amends the Auditor-General Act 1996 and the Financial Management Act 1996.

Part 2Auditor-General Act 1996

1. Administration
   Part 4

   omit

2. Section 30

   substitute

3. Meaning of independent financial audit—div 5.2

   In this division:

   independent financial audit, of the auditor-general, means an audit of an annual financial statement prepared by the auditor-general under the Financial Management Act, section 27 (Annual financial statements of directorates).

   NoteThe Financial Management Act (FMA), s 27 applies to the auditor‑general as if a reference in that section to a directorate included a reference to the auditor‑general (see FMA, s 4 (1) (b) (i)).

4. Independent auditor
   Section 31, note

   substitute

   NoteThe FMA, s 4 (1A) applies that Act, div 3.2 to the auditor-general as if a reference in that division to the auditor-general were a reference to the independent auditor.

   The FMA, s 29 requires the independent auditor to give the auditor‑general audit opinions about annual financial statements.

5. Independent financial audits
   Section 32 (1)

   omit

   section 21 (Application of Financial Management Act)

   substitute

   the Financial Management Act, division 3.2 (Financial reports and performance statements of directorates)

Part 3Financial Management Act 1996

1. Application of pts 2 to 5—Office of the Legislative Assembly and officers of the Assembly
   Section 4 (1) (b) (ii)

   omit

   Speaker

   substitute

   Legislative Assembly

2. New section 4 (1A)

   insert

   (1A)Division 3.2 (Financial reports and performance statements of directorates) applies to the auditor-general as if a reference in that division to the auditor-general were a reference to the independent auditor engaged under the Auditor-General Act 1996, section 31 (Independent auditor).

   NoteDiv 3.2, s 30A and s 30E do not apply to the auditor-general (see s 30A (3) and s 30E (5)).

3. Treasurer’s advance
   New section 18 (1A)

   insert

   (1A)If the expenditure is by an officer of the Assembly, the Speaker, after consulting with the appropriate Assembly committee, may advise the Treasurer that an additional appropriation is needed for the expenditure, stating the reasons for the additional appropriation.

4. Section 18 (5), definition of relevant Appropriation bill, paragraph (b)

   substitute

   (b)the bill for the first Appropriation Act for the appropriation for the Office of the Legislative Assembly or an officer of the Assembly for the financial year when the expenditure is to happen.

   NoteAn appropriation for an officer of the Assembly must be contained in an Appropriation Act for an appropriation for the Office of the Legislative Assembly (see s 8 (4)).

Endnotes

1. Presentation speech

   Presentation speech made in the Legislative Assembly on 10 April 2014.

2. Notification

   Notified under the Legislation Act on 26 May 2014.

3. Republications of amended laws

   For the latest republication of amended laws, see certify that the above is a true copy of the Officers of the Assembly Legislation Amendment Bill 2014, which was passed by the Legislative Assembly on 15 May 2014.

   Clerk of the Legislative Assembly

   © Australian Capital Territory 2014