Public Finance and Audit Act 1987 (SA)

South Australia

Public Finance and Audit Act 1987

An Act to regulate the receipt and expenditure of public money; to provide for auditing the receipt and expenditure of public money and for examination of the degree of efficiency, economy and effectiveness with which public resources are used; and for other purposes.

The Parliament of South Australia enacts as follows:

This Act may be cited as the Public Finance and Audit Act 1987.

1. (1)

   In this Act, unless the contrary intention appears—

annual Appropriation Act means an Act (not being a Supply Act) that appropriates money from the Consolidated Account in respect of a particular financial year;

Auditor‑General means the person for the time being holding, or acting in, the office of Auditor‑General;

authorised officer means a person authorised by the Auditor‑General to conduct an audit or review, or to make an examination, under this Act;

Chief Executive Officer of a public authority means—

1. (a)

   if the public authority is a government department—the chief executive, or a person who has the powers and functions of Chief Executive Officer, of the government department;

2. (b)

   if the public authority is a Minister—the Minister;

3. (c)

   if the public authority is a statutory authority (not being a natural person or a corporation sole) or some other body—the chief executive of the authority or other body or, if there is no chief executive officer, the person entitled to preside at meetings of the governing body of the authority or other body;

4. (d)

   if the public authority is a natural person or a corporation sole—that person or the person constituting the corporation;

deposit account means an account referred to in Division 5 of Part 2;

Deputy Auditor‑General means the person for the time being holding, or acting in, the office of Deputy Auditor‑General;

Financial Agreement means the financial agreement dated the twelfth day of December, 1927, between the Commonwealth and the States, as amended;

financial year in relation to a public authority means a period of 12 months in respect of which the authority prepares its accounts;

general ledger means the ledger maintained by the Treasurer comprising accounts that summarise the financial transactions of the Treasurer;

government department means an administrative unit of the Public Service;

imprest account means an account established under section 9;

local government indemnity scheme means a scheme conducted and managed under Schedule 1 clause 2 of the Local Government Act 1999;

property means real or personal property and includes—

1. (a)

   a chose in action; and

2. (b)

   a present, future or contingent right, privilege, interest or power;

public accounts means the Consolidated Account, special deposit accounts, deposit accounts, accounts of money deposited by the Treasurer with SAFA, imprest accounts and all other accounts shown in the general ledger;

public authority means—

1. (a)

   a government department;

2. (b)

   a Minister;

3. (c)

   a statutory authority—

   1. (i)

      that is an instrumentality of the Crown; or

   2. (ii)

      the accounts of which the Auditor‑General is required by law to…