Division 4ADivision 4A General audit of Departments
45A Application and interpretation
(1) A reference in this Division to a Department is a reference to a person, group of persons or body specified in Column 1 of Schedule 3.(1A) A reference in this Division to a Department also includes a reference to an entity of which the Department (or the Minister responsible for, or an officer of, the Department) has control as defined in Australian Accounting Standards. For the avoidance of doubt, any such controlled entity is a separate Department for the purposes of this Division and is subject to the same requirements under this Division as apply to a Department referred to in subsection (1).(1B) A reference in this Division to a Department does not include a reference to a person, group of persons, body or entity who or which is, by a regulation made for the purposes of this subsection, declared not to be a Department for the purposes of this Division.(2) A reference in this Division to a Minister, in relation to a Department, is a reference to the Minister responsible for the Department.(3) A reference in this Division to a Department Head:(a) is, in relation to a Department specified in Column 1 of Schedule 3, a reference to the person holding the position specified in Column 2 of that Schedule opposite the name or description of the Department, or(b) is, in relation to an entity referred to in subsection (1A):(i) a reference to the governing body of the entity, or(ii) if the entity does not have a governing body—a reference to the chief executive officer of the entity or the person who exercises the functions of a chief executive officer in relation to the entity, or(iii) in any other case—a reference to a person prescribed by the regulations.(3A) A reference in this Division to a financial report, in relation to a Department, is a reference to the financial report referred to in section 45D.(4) The provisions of this Division are in addition to any other statutory provisions relating to the financial report, books, records or audit of a Department but, in the event of any inconsistency between the provisions of this Division and any other such statutory provisions, the provisions of this Division shall, to the extent of the inconsistency, prevail.(5) Nothing in this Division limits or derogates from the provisions of Division 2.
(1) The Governor may, by proclamation published on the NSW legislation website, amend Schedule 3:(a) by inserting:(i) in Column 1 the name of a person, group of persons or body appointed, constituted or regulated by or under an Act, and(ii) in Column 2 opposite the name of a person, group of persons or body referred to in subparagraph (i) the title or other description of the position of the person, the position of a person within the group of persons or a position within the body, as the case requires,(b) where, pursuant to an Act, the name of any such person, group of persons, body or position is altered or other matter relating to any such person, group of persons, body or position is altered, by altering that name or that other matter, or(c) where, pursuant to an Act, any such person, group of persons, body or position ceases to be appointed, constituted or regulated by or under an Act or, in the case of a body or position, is abolished or dissolved, by omitting therefrom the name of the person, group of persons, body or position.(2) The Governor may, by regulation, omit Schedule 3 and insert instead a Schedule containing in Column 1 the names of persons, groups of persons or bodies appointed, constituted or regulated by or under an Act and containing in Column 2 the titles or other descriptions of positions of those persons, positions of persons within those groups of persons or positions within those bodies, as the case requires.(3) Notwithstanding subsection (1), the Governor may, by regulation, amend Schedule 3 by omitting:(a) from Column 1 the name of a person, group of persons or body, and(b) from Column 2 opposite the name of the person, group of persons or body referred to in paragraph (a) the title or other description of the position of the person, the position of a person within the group of persons or a position within the body, as the case requires.
A Department Head shall cause to be kept proper books and records in relation to all the operations of the Department.
45D Preparation of financial reports
(1) A Department Head shall, within the period of 6 weeks after the end of each financial year of the Department, prepare and submit:(a) to the Minister, and(b) to the Auditor-General,a financial report for the financial year then ended.(2) (Repealed)
45E Nature of financial reports
(1) A Department’s financial report:(a) is to be prepared in accordance with Australian Accounting Standards, and(b) is to comply with any written directions of the Treasurer as to form and content, and(c) is to exhibit a true and fair view of the financial position and financial performance of the Department.(2) Before giving a direction referred to in subsection (1) (b), the Treasurer is to consult the Auditor-General.(3) Such a direction may be given subject to conditions.
45EA Variation of requirements
(1) If, after consulting the Auditor-General, the Treasurer is satisfied that compliance with a provision of this Act or the regulations which relates to the form or content of a financial report:(a) would render a financial report of a Department misleading, or(b) would be inappropriate to the circumstances of a Department, or(c) would impose unreasonable burdens on a Department,the Treasurer may, by notice in writing, exempt the Department from compliance with the provision or declare that the provision applies to it as if omitted, or modified or varied in a specified manner.(2) An exemption, omission, modification or variation under this section:(a) may be specific or general, and(b) may be made in respect of a single Department or a class of them, and(c) may be made on such terms and conditions as the Treasurer thinks fit, and(d) may be revoked or varied by the Treasurer in relation to a Department by notice in writing.
45F Auditing etc of financial reports
(1) The Auditor-General is to audit a Department’s financial report for a financial year within 10 weeks of its receipt by the Auditor-General.(1A) The Auditor-General or a person (being the Deputy Auditor-General or an auditor) authorised by the Auditor-General is to furnish an opinion:(a) stating that the Auditor-General has audited the financial report of the Department Head for that financial year, and(b) indicating whether the financial report complies with section 45E, and(c) setting forth any qualifications subject to which the opinion is given.(1B) An opinion in relation to the financial report of a Department is not to be furnished under subsection (1A) unless the Auditor-General has received a statement:(a) stating whether, in the opinion of the Department Head, the financial report exhibits a true and fair view of the financial position and financial performance of the Department, and(b) including such matters as are prescribed by the regulations for the purposes of this subsection.(1C) The statement is to be signed by the Department Head.(2) Nothing in this section prevents the alteration of a Department’s financial report, with the approval of the Auditor-General, after its receipt by the Auditor-General and before its submission to the Minister.(3) (Repealed)
45G Return of audited financial report etc to Department Head
The Auditor-General or a person authorised by the Auditor-General shall, after all the functions conferred by section 45F in relation to the financial report of a Department have been performed, submit the financial report and the opinion under that section to the Department Head for submission to the Minister.
(1) A Department Head may, at any time within the period of 6 weeks after the end of the financial year of the Department, apply to the Treasurer for an extension of the period within which the Department Head is required to comply with section 45D or any requirement of that section.(2) An application under subsection (1) shall include detailed reasons and other relevant information in support of the application.(3) The Treasurer may, after consultation with the appropriate Minister and the Auditor-General, extend a period within which a Department Head is required to comply with section 45D or any requirement of that section.(4) Where the Treasurer extends a period within which a Department Head is required to comply with section 45D or any requirement of that section, the Department Head shall comply with that section or requirement, as the case may require, within the extended period.
45I Inspection and audit of financial reports, books and records of Departments
(1) The financial reports, books and records of financial transactions of or relating to a Department, and the records of or relating to assets of or in the custody of the Department or the liabilities of the Department, shall be inspected and audited by the Auditor-General.(2) The Auditor-General or a person (being the Deputy Auditor-General or an auditor) authorised by the Auditor-General shall report to the Department Head, the Minister and the Treasurer as to the result of any such inspection and audit and as to such irregularities or other matters as in the judgment of the Auditor-General or authorised person call for special notice.(3) Towards defraying the costs and expenses of any such inspection and audit, the Department Head shall, from funds subject to the administration of the Department Head, pay to the Auditor-General such amounts, at such times, as the Treasurer decides.