1 Name of Act
2 Commencement
3 (Repealed)
4 Definitions
4A Relationship with Corporations legislation
Part 2 Public finance administration
5 Treasurer’s accounts
6 Preparation of consolidated financial statements and general government sector financial statements
7, 7A (Repealed)
8 Monthly statements and half-yearly reviews
Division 2 Accounting arrangements
9 Treasurer’s directions
10 Treasurer’s expenditure control authority
11 Internal control and audit
12 Commitment etc of expenditure
12A Minister may delegate or authorise other Ministers to delegate expenditure of money appropriated etc to Minister
13 Payment of accounts
13A Working accounts
14 Unclaimed money
Division 3 Public banking and investment arrangements
15 Agreement with bank, building society or credit union
16 Accounts to be kept in banks, building societies or credit unions
17 Official account not to be opened without authority
18 Banking of public money
19 Interest on accounts
20 Investment of funds
Division 4 Appropriation provisions
21 Money not to be paid out unless authorised
21A Special appropriations
22 Expenditure for certain services or works
22A The Revenue Equalisation Account
23 Lapsing of appropriation of revenue
23A Transfers in relation to commitments
24 Transfer of functions between Departments etc
25 Payments authorised on lapse of appropriation
26 Power to vary the annual appropriation
27 Loan money to be carried to Consolidated Fund
27A Preparation and presentation of Budget Papers
27AA Content of Budget Papers
27AB Time at which Budget is to be presented to Parliament
Division 1 The Auditor-General
27B The Auditor-General
28 Appointment etc
28A Veto of proposed appointment of Auditor-General
29 Declaration of office
30 Deputy Auditor-General
31 Auditor-General shall communicate with Treasurer
32 Search in public books
33 Auditor-General may obtain opinion of law officer
33A Establishment of Audit Office
33B Staff of Audit Office
33C Auditor-General may determine employment conditions
33D Auditor-General may enter into agreements
33E Role of Auditor-General in industrial proceedings
33F Executive officers
33G Delegation of Auditor-General’s functions
34 (Repealed)
35 Inspection and audit of books and records of accounting officers
36 Access to records, information etc
37 Access to records of bank, building society or credit union
38 Secrecy
Division 2A Performance audits of activities
38A Definitions
38B Performance audit by Auditor-General
38C Report of performance audit
38D (Repealed)
38E Tabling etc of reports under sec 38C
Division 3 General audit of statutory bodies
39 Application and interpretation
40 Amendment of Schedule 2
41 Keeping of books and records
41A Preparation of financial report
41B Nature of financial reports
41BA Variation of requirements
41C Auditing etc of financial report
41D Return of audited financial report etc to statutory body
42 Application for extension
43 Inspection and audit of financial reports, books and records of statutory bodies
43A General audit of former statutory bodies
Division 4 Particular audit of statutory bodies, funds and accounts
44 Application and interpretation
45 Particular audit
Division 4A General audit of Departments
45A Application and interpretation
45B Amendment of Schedule 3
45C Keeping of books
45D Preparation of financial reports
45E Nature of financial reports
45EA Variation of requirements
45F Auditing etc of financial reports
45G Return of audited financial report etc to Department Head
45H Application for extension
45I Inspection and audit of financial reports, books and records of Departments
Division 5 Audit and review of the Audit Office
46 Definition
47 Appointment and functions of auditor
48 Auditing of financial report and records
48A Review of Audit Office
Division 6 Auditor-General’s annual report etc
49 Examination of consolidated financial statements and general government sector financial statements
50 (Repealed)
51 Presentation of financial statements and opinions to Legislative Assembly
52 Auditor-General’s reports
52A Auditor-General’s report to be presented to Parliament
52B Tabling etc of special reports
Division 7 Protected disclosures to Auditor-General
52C Definitions
52D Complaints about waste of public money
52E Reports by Auditor-General
52F Presentation of reports to Parliament
Part 4 The Public Accounts Committee
53 Definitions
54 Constitution of Public Accounts Committee
55 Chair and Deputy Chair of Committee
56 Procedure of Committee
57 Functions of Committee
57A Power to veto proposed appointment of Auditor-General
58 Evidence
Part 4A Payment of tax-equivalents
58A Definitions
58B Treasurer may direct statutory bodies to pay tax-equivalents
58C Assessment of tax-equivalents—National scheme
58D Assessment of tax-equivalents—State scheme
58E Tax-equivalents to be credited to Consolidated Fund
59 Form of books, records etc
59A Treasury Fire Risks Account
59B Payment of certain amounts by statutory authority to Consolidated Fund
60 Recovery of money and value of property
61 Misappropriation of money or property
61A (Repealed)
62 Offences—generally
63 Proceedings for offences
63A Reference of matters to Public Accounts Committee
63B Notification of controlled entities
63C Documents presented to Clerk of House of Parliament
63D Personal liability
63E Delegation of Treasurer’s functions
63F Status of Workers Compensation Insurance Fund
63G Oversight of electricity industry restructuring
64 Regulations
65 Savings, transitional and other provisions
Schedule 1 The Auditor-General
Schedule 1A Oversight of electricity industry restructuring