Public Finance and Audit Regulations 2014 (SA)

South Australia

Public Finance and Audit Regulations 2014

under the Public Finance and Audit Act 1987

Contents

1            Short title

3            Interpretation

4            Public authority (section 4 of Act)

5            Application of money received by Crown instrumentalities (section 7 of Act)

6            Investment of public money by Treasurer—prescribed person (section 11 of Act)

7           Declaration by Auditor-General and Deputy Auditor-General (section 29 of Act)

8            Auditor-General's annual report (section 36 of Act)

9            Refund or recovery of small amounts (section 41AA of Act)

Schedule 1—Declaration by the Auditor-General or Deputy Auditor‑General

Legislative history

1—Short title

These regulations may be cited as the Public Finance and Audit Regulations 2014.

3—Interpretation

In these regulations—

Act means the Public Finance and Audit Act 1987.

4—Public authority (section 4 of Act)

Each of the following bodies is a public authority for the purposes of the definition of public authority in section 4(1) of the Act:

(a)The Flinders University of South Australia;

(b)The University of Adelaide;

(c)University of South Australia;

(d)Adelaide University.

5—Application of money received by Crown instrumentalities (section 7 of Act)

Section 7 of the Act applies to the South Australian Metropolitan Fire Service.

6—Investment of public money by Treasurer—prescribed person (section 11 of Act)

For the purposes of section 11(g) of the Act, the Local Government Finance Authority of South Australia is a prescribed person.

7—Declaration by Auditor-General and Deputy Auditor-General (section 29 of Act)

For the purposes of section 29 of the Act, a declaration by the Auditor‑General and the Deputy Auditor‑General must be made in the form set out in Schedule 1.

8—Auditor-General's annual report (section 36 of Act)

For the purposes of section 36(2) of the Act, the prescribed date is 30 September.

9—Refund or recovery of small amounts (section 41AA of Act)

For the purposes of section 41AA(3) and (4) of the Act, the prescribed amount is $5.

Schedule 1—Declaration by the Auditor-General or Deputy Auditor‑General

I,    declare that I will act impartially in carrying out my functions as Auditor‑General (or Deputy Auditor‑General) under the Public Finance and Audit Act 1987.

Legislative history

Notes

•For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or revoked by principal regulations

The Public Finance and Audit Regulations 2014 revoked the following:

Public Finance and Audit Regulations 2002

Principal regulations and variations

New entries appear in bold.

Year	No	Reference	Commencement
2014	253	Gazette 23.10.2014 p6186	23.10.2014: r 2
2024	7	Gazette 7.3.2024 p373	8.3.2024: r 2

Provisions varied

New entries appear in bold.

Entries that relate to provisions that have been deleted appear in italics.

Provision	How varied	Commencement
r 2	omitted under Legislation Revision and Publication Act 2002	8.3.2024
r 4	amended by 7/2024 r 3	8.3.2024
Sch 2	omitted under Legislation Revision and Publication Act 2002	8.3.2024