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FINANCIAL ADMINISTRATION LEGISLATION AMENDMENT BILL 1999

      Queensland




    FINANCIAL
 ADMINISTRATION
   LEGISLATION
AMENDMENT BILL 1999

 


 

 

Queensland FINANCIAL ADMINISTRATION LEGISLATION AMENDMENT BILL 1999 TABLE OF PROVISIONS Section Page PART 1--PRELIMINARY 1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 2 Commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 PART 2--AMENDMENT OF APPROPRIATION ACT 1998 3 Act amended in pt 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 4 Replacement of s 4 (Supply for 1999-2000) . . . . . . . . . . . . . . . . . . . . . . . . . 10 4 Supply for 1999-2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 PART 3--AMENDMENT OF FINANCIAL ADMINISTRATION AND AUDIT ACT 1977 5 Act amended in pt 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 6 Replacement of ss 5 and 5AA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2 Dictionary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 3 Meaning of "Annual Appropriation Act" . . . . . . . . . . . . . . . . . . . . . . 11 4 Meaning of "administered receipt" and "controlled receipt" . . . . . 12 4A Meaning of "department" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 5 Meaning of "statutory body" . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 7 Replacement of pt 2 hdg and pt 2, div 1 hdg . . . . . . . . . . . . . . . . . . . . . . . . 16 PART 1A--CHARTER OF SOCIAL AND FISCAL RESPONSIBILITY 6A Treasurer must prepare charter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 6B Purpose of charter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 6C Principles on which charter must be based . . . . . . . . . . . . . . . . . . . . 16 6D Matters that must be included in charter . . . . . . . . . . . . . . . . . . . . . . 17

 


 

2 Financial Administration Legislation Amendment 6E Amendment and withdrawal of charter . . . . . . . . . . . . . . . . . . . . . . . 17 6F Treasury employees not to give comments or cost estimates during election period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 PART 2--FINANCIAL ADMINISTRATION Division 1--The consolidated fund 8 Replacement of ss 9-11A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 9 Controlled receipts do not form part of consolidated fund . . . . . . . . 18 10 Accounts for consolidated fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 9 Amendment of s 12 (Departmental accounts) . . . . . . . . . . . . . . . . . . . . . . . . 19 10 Amendment of s 14 (Moneys to be kept at financial institution) . . . . . . . . 20 11 Replacement of s 17 (The public bank accounts) . . . . . . . . . . . . . . . . . . . . 20 17 Treasurer's consolidated fund bank account . . . . . . . . . . . . . . . . . . . 20 12 Amendment of s 18 (Departmental financial-institution accounts) . . . . . . . 21 13 Amendment of s 19 (Overdrawn accounts) . . . . . . . . . . . . . . . . . . . . . . . . . . 21 14 Amendment of s 21 (Annual Appropriation Act) . . . . . . . . . . . . . . . . . . . . . 22 15 Replacement of ss 23-24A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 22 Interpretation of words used in Appropriation Act . . . . . . . . . . . . . . . 23 22A Availability of appropriation for paying to department . . . . . . . . . . . 23 23 Paying amounts from consolidated fund after 14 days after end of financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 23A Availability of appropriation after redistribution of public business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 23B Entries in Treasurer's consolidated fund operating account when amounts paid from consolidated fund . . . . . . . . . . . . . . . . . . . . 26 23C Payment of equity withdrawal under Annual Appropriation Act . . . 26 23D Supply for financial year pending Annual Appropriation Act . . . . . 27 Division 4A--Matters about changes to appropriation 24 Varying the amounts of department's headings . . . . . . . . . . . . . . . . . 27 24A When part of vote for treasury department may be applied for headings of another department . . . . . . . . . . . . . . . . . . . . . . . . . . 28 16 Amendment of s 25 (Unforeseen expenditure) . . . . . . . . . . . . . . . . . . . . . . . 28 17 Amendment of s 25A (Treasurer to prepare statement of unforeseen expenditure to be appropriated) . . . . . . . . . . . . . . . . . . . . . . . . . . 29

 


 

3 Financial Administration Legislation Amendment 18 Replacement of s 27 (Charging of expenditure) . . . . . . . . . . . . . . . . . . . . . . 30 27 Entries in Treasurer's consolidated fund operating account for unforeseen expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 28 Entries by Treasurer on repayment of incorrectly paid amounts . . . 30 19 Replacement of pt 2, div 5 (Issue of public moneys) . . . . . . . . . . . . . . . . . . 31 Division 5--Continuing funds 29 Continuing funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 30 Continuing fund not to be overdrawn unless approved . . . . . . . . . . . 31 31 Provisions for closure of continuing funds . . . . . . . . . . . . . . . . . . . . . 31 20 Insertion of new s 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 34 Accountable officers generally . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 21 Amendment of s 35 (Accountable officers) . . . . . . . . . . . . . . . . . . . . . . . . . . 33 22 Insertion of new s 35A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 35A Other accountable officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 23 Amendment of s 36 (Functions and duties of accountable officer) . . . . . . . 34 24 Replacement of s 36A (Delegation by accountable officer) . . . . . . . . . . . . 34 36A Accountable officer to pay for tax equivalents and dividends . . . . . 34 36B Delegations by accountable officers . . . . . . . . . . . . . . . . . . . . . . . . . 35 25 Replacement of ss 37B-39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 37 Purposes of division . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 38 Quarterly statement by Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 38A Treasurer's appropriation statement . . . . . . . . . . . . . . . . . . . . . . . . . . 36 38B Consolidated whole-of-government financial statement . . . . . . . . . . 38 38C Under-Treasurer may require information for preparing consolidated whole-of-government financial statement . . . . . . . . . . 39 39 Annual report by department and short form annual report . . . . . . . 40 26 Amendment of s 40 (General purpose financial statements) . . . . . . . . . . . . 41 27 Replacement of pt 2, div 8 hdg (Investments) . . . . . . . . . . . . . . . . . . . . . . . 42 40B Treasurer may charge department borrowing fee . . . . . . . . . . . . . . . 42 Division 8--Investment by Treasurer 40C No-one other than Treasurer may invest . . . . . . . . . . . . . . . . . . . . . . 43 28 Amendment of s 41 (Power of Treasurer to invest moneys) . . . . . . . . . . . . 44

 


 

4 Financial Administration Legislation Amendment 29 Replacement of s 42 (Appropriation not required) . . . . . . . . . . . . . . . . . . . . 46 41A Dealing with moneys earned on investment . . . . . . . . . . . . . . . . . . . 46 42 Appropriation for payments out of Treasurer's consolidated fund bank account for authorised investments . . . . . . . . . . . . . . . . . . 47 30 Amendment of s 43 (Treasurer a corporation sole for certain purposes) . . . 47 31 Insertion of new s 43A and div 8A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 43A Limitations on investment powers . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 Division 8A--Derivative transactions 43B Certain departments may enter into derivative transactions . . . . . . 48 43C Treasurer's approval for derivative transactions . . . . . . . . . . . . . . . . 49 43D Requirement to report to appropriate Minister about derivatives . . 49 43E Treasurer may ask for reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 32 Amendment of s 46 (Treasurer's unclaimed moneys fund) . . . . . . . . . . . . . 49 33 Insertion of new s 46D . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 46D Entries by Treasurer on repayment of incorrectly paid amounts . . . 50 34 Amendment of s 46F (Statutory body to prepare annual financial statements) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 35 Amendment of s 46G (Certificate of auditor general) . . . . . . . . . . . . . . . . . 51 36 Amendment of s 46J (Annual report) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 37 Omission of s 67 (Auditor-general accountable officer) . . . . . . . . . . . . . . . . 52 38 Amendment of pt 6 hdg (Audit of public accounts and public sector entities) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 39 Amendment of s 73 (General) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 40 Amendment of s 75 (Appropriate Minister to give auditor-general information relating to public sector entities) . . . . . . . . . . . . . . . . . . . . . . . . 53 41 Amendment of s 81 (Audit of public accounts) . . . . . . . . . . . . . . . . . . . . . . 54 42 Amendment of s 85 (Access to property and documents) . . . . . . . . . . . . . . 55 43 Amendment of s 93 (Report on audit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55 44 Amendment of s 98 (Annual report on public accounts) . . . . . . . . . . . . . . . 55 45 Amendment of s 106 (Losses and special payments) . . . . . . . . . . . . . . . . . . 55 46 Replacement of s 109 (Delegation by Treasurer) . . . . . . . . . . . . . . . . . . . . . 56 109 Delegation by Treasurer to certain powers . . . . . . . . . . . . . . . . . . . . 56 47 Insertion of new pt 8, division heading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56

 


 

5 Financial Administration Legislation Amendment 48 Insertion of new division in pt 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Division 2--Transitional provisions for Financial Administration Legislation Amendment Act 1999 Subdivision 1--Interpretation 115 Definitions for div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 57 Subdivision 2--Transitional provisions about existing funds 116 Closure of trust and special funds on 1 July 1999 . . . . . . . . . . . . . . . 58 117 Obligation of Treasurer to pay moneys of trust and special funds . . 59 118 Motor Accident Insurance Fund and Nominal Defendant Fund . . . . 60 Subdivision 3--Other specific transitional provisions 119 Accountable officers to pay moneys of consolidated fund to Treasurer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60 120 Payment into the public accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 121 Public bank accounts other than for trust and special funds . . . . . . 61 122 Availability of appropriation for 1998-99 financial year . . . . . . . . . 61 123 Transfer between subdivisions etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . 62 124 When vote of Treasury may be applied in respect of a supply service of another department . . . . . . . . . . . . . . . . . . . . . . . . . 62 125 Provision for unforeseen expenditure in 1998-99 financial year . . . 62 126 Section 23D to apply to amount that may be paid pending Annual Appropriation Act for 1999-2000 financial year . . . . . . . . . 62 127 Quarterly statement by Treasurer of receipts and expenditure, Treasurer's annual statement and consolidated whole-of-government financial statement . . . . . . . . . . . . . . . . . . . . . 63 128 Annual report and general purpose financial statements of departments for 1998-99 financial year . . . . . . . . . . . . . . . . . . . . . . . 63 129 Borrowing fee chargeable only for borrowing after commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 130 Annual financial statements of statutory body and audit of statements for 1998-99 financial year . . . . . . . . . . . . . . . . . . . . . . . . 63 131 Losses and special payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 132 Investments made under s 41 of pre-amended Act . . . . . . . . . . . . . . 64 133 Auditing of public accounts for financial year 1998-99 . . . . . . . . . . 64

 


 

6 Financial Administration Legislation Amendment Subdivision 4--Pre-amended Act to continue to take effect in relation to other matters for 1998-99 financial year 134 General statement about effect of pre-amended Act to 1998-99 financial year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 135 Meaning of words in provisions of pre-amended Act applying after commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64 49 Insertion of new schs 1-3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65 SCHEDULE 1 OTHER ACCOUNTABLE OFFICERS FOR CERTAIN BODIES SCHEDULE 2 CONTINUING FUNDS SCHEDULE 3 DICTIONARY PART 4--MISCELLANEOUS 50 Amendments of Acts in schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77 SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . 78 CONSEQUENTIAL AMENDMENTS TO VARIOUS ACTS RELATING TO CLOSURE OF TRUST AND SPECIAL FUNDS AND OTHER MINOR CONSEQUENTIAL AMENDMENTS ACTS INTERPRETATION ACT 1954 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 APPEAL COSTS FUND ACT 1973 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 AUCTIONEERS AND AGENTS ACT 1971 . . . . . . . . . . . . . . . . . . . . . . . . . 80 BANANA INDUSTRY PROTECTION ACT 1989 . . . . . . . . . . . . . . . . . . . . 81 BEACH PROTECTION ACT 1968 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 BRISBANE FOREST PARK ACT 1977 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 BUILDING AND CONSTRUCTION INDUSTRY (PORTABLE LONG SERVICE LEAVE) ACT 1991 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 CASINO CONTROL ACT 1982 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 CITY OF BRISBANE ACT 1924 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87 COMMUNITY SERVICES (ABORIGINES) ACT 1984 . . . . . . . . . . . . . . . 90 CONSUMER CREDIT (QUEENSLAND) ACT 1994 . . . . . . . . . . . . . . . . . 91 COURT FUNDS ACT 1973 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 FISHERIES ACT 1994 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 FUNERAL BENEFITS BUSINESS ACT 1982 . . . . . . . . . . . . . . . . . . . . . . 94

 


 

7 Financial Administration Legislation Amendment GAMING MACHINE ACT 1991 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95 INDUSTRIAL DEVELOPMENT ACT 1963 . . . . . . . . . . . . . . . . . . . . . . . . . 98 LAND TAX ACT 1915 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 LOCAL GOVERNMENT ACT 1993 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 MEDICAL ACT AND OTHER ACTS (ADMINISTRATION) ACT 1966 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 PARLIAMENTARY COMMITTEES ACT 1995 . . . . . . . . . . . . . . . . . . . . 101 PARLIAMENTARY CONTRIBUTORY SUPERANNUATION ACT 1970 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 101 PETROLEUM PRODUCTS SUBSIDY ACT 1965 . . . . . . . . . . . . . . . . . . 102 PUBLIC SERVICE ACT 1996 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 103 RACING AND BETTING ACT 1980 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104 RECREATION AREAS MANAGEMENT ACT 1988 . . . . . . . . . . . . . . . . 105 RURAL ADJUSTMENT AUTHORITY ACT 1994 . . . . . . . . . . . . . . . . . . 107 RURAL LANDS PROTECTION ACT 1985 . . . . . . . . . . . . . . . . . . . . . . . . 107 STATE HOUSING ACT 1945 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 110 STATUTORY BODIES FINANCIAL ARRANGEMENTS ACT 1982 . . . 111 SUPERANNUATION (STATE PUBLIC SECTOR) ACT 1990 . . . . . . . . 112 SUPREME COURT OF QUEENSLAND ACT 1991 . . . . . . . . . . . . . . . . . 113

 


 

 

1999 A BILL FOR An Act to amend the Appropriation Act 1998 and the Financial Administration and Audit Act 1977, to make consequential amendments to other Acts and for other purposes

 


 

s1 10 s4 Financial Administration Legislation Amendment The Parliament of Queensland enacts-- 1 PART 1--PRELIMINARY 2 title 3 Short Clause 1. This Act may be cited as the Financial Administration Legislation 4 Amendment Act 1999. 5 6 Commencement Clause 2.(1) The schedule, to the extent it amends the Supreme Court of 7 Queensland Act 1991, commences immediately after the commencement of 8 the Supreme Court of Queensland Act 1991, section 93D.1 9 (2) Subject to subsection (1), the provisions of this Act not in force 10 before 1 July 1999 commence on 1 July 1999. 11 PART 2--AMENDMENT OF APPROPRIATION ACT 12 1998 13 amended in pt 2 14 Act Clause 3. This part amends the Appropriation Act 1998. 15 of s 4 (Supply for 1999-2000) 16 Replacement Clause 4. Section 4-- 17 omit, insert-- 18 1 For commencement of the Supreme Court of Queensland Act 1991, section 93D, see the Civil Justice Reform Act 1998, section 17.

 


 

s5 11 s6 Financial Administration Legislation Amendment for 1999-2000 1 `Supply `4. Pending the enactment of the Annual Appropriation Act for the 2 financial year starting on 1 July 1999, the Treasurer may pay 3 $8 072 302 000 from the consolidated fund to departments for that financial 4 year.'. 5 PART 3--AMENDMENT OF FINANCIAL 6 ADMINISTRATION AND AUDIT ACT 1977 7 amended in pt 3 8 Act Clause 5. This part amends the Financial Administration and Audit Act 1977. 9 of ss 5 and 5AA 10 Replacement Clause 6. Sections 5 and 5AA-- 11 omit, insert-- 12 13 `Dictionary `2. The dictionary in schedule 3 defines particular words used in this Act. 14 of "Annual Appropriation Act" 15 `Meaning `3.(1) "Annual Appropriation Act" means an Act for a financial year 16 that-- 17 (a) authorises the Treasurer to pay a total amount from the 18 consolidated fund for the financial year; and 19 (b) for each department for the financial year-- 20 (i) appropriates a total amount for the department for 21 application to its departmental outputs, administered items 22 and equity adjustment for the financial year; and 23 (ii) states its departmental outputs, administered items and 24

 


 

s6 12 s6 Financial Administration Legislation Amendment equity adjustment for the financial year and the amounts for 1 application to the outputs, items and adjustment. 2 `(2) The amount of a department's equity adjustment may be a negative 3 amount. 4 `(3) To remove doubt, it is declared that an amount is not appropriated 5 merely because it is stated in an Annual Appropriation Act as an amount for 6 departmental outputs, administered items or equity adjustment. 7 of "administered receipt" and "controlled receipt" 8 `Meaning `4.(1) "Administered receipt" means each amount of public moneys 9 received by a department that is not a controlled receipt under 10 subsection (2). 11 `(2) "Controlled receipt" means each of the following amounts of 12 public moneys received by a department-- 13 (a) a fee or charge fixed under section 36(2)2 or another Act; 14 (b) a section 96 grant for recurrent expenses if the grant is subject to 15 conditions the department is responsible for complying with; 16 (c) a bequest, contribution, donation, gift or grant to the department; 17 (d) the proceeds of the disposal of, or rent under a lease for, an asset 18 if, under the prescribed requirements, the proceeds must be 19 recorded in the department's controlled statement of financial 20 position; 21 (e) an amount that, under another Act, must be paid into a fund to 22 which this Act applies if-- 23 (i) the accounts for the fund are part of the departmental 24 accounts of the department; and 25 (ii) under the prescribed requirements, the amount must be 26 recorded in the department's controlled statement of 27 2 Section 36(2) states-- `(2) The accountable officer may fix the fees and charges payable for goods or services supplied by the department.'.

 


 

s6 13 s6 Financial Administration Legislation Amendment financial position; 1 (f) an amount paid into the department's departmental financial 2 institution account under section 41A(2) as interest, or under 3 section 41A(5) as moneys received from an investment;3 4 (g) an amount received for goods or services supplied by the 5 department as reimbursement for the cost of supplying the goods 6 or services, other than a fee or charge fixed under section 36(2); 7 (h) an amount received by the department if, under the prescribed 8 requirements, the amount must be recorded in the department's 9 controlled statement of financial position as a liability; 10 (i) an amount paid to the department by the Treasurer-- 11 (i) under an Annual Appropriation Act for application to a 12 departmental output or equity adjustment of the department; 13 or 14 (ii) under an authority for unforeseen expenditure in relation to a 15 departmental output or equity adjustment of the department; 16 or 17 (iii) under a statement under section 23D for application to a 18 departmental output of, or equity injection to, the 19 department.4 20 `(3) Subsections (1) and (2) are subject to an Annual Appropriation Act 21 for a financial year that prescribes an amount of public moneys received by 22 a department for the financial year as-- 23 (a) an administered receipt for the year; or 24 (b) a controlled receipt for the year. 25 `(4) In this section-- 26 "controlled statement of financial position" means a controlled statement 27 of financial position prepared under the prescribed requirements as part 28 3 Section 41A (Dealing with moneys earned on investment) 4 Section 23D (Supply for financial year pending Annual Appropriation Act)

 


 

s6 14 s6 Financial Administration Legislation Amendment of the general purpose financial statements under section 40. 1 "recurrent expenses" means all expenses, other than expenses for capital 2 works or redeeming loans. 3 "rent under a lease" includes income under a lease. 4 "section 96 grant" means financial assistance granted to the State by the 5 Commonwealth under section 96 of the Commonwealth Constitution. 6 of "department" 7 `Meaning `4A.(1) "Department" means-- 8 (a) a department of government declared under the Public Service Act 9 1996, section 12(1);5 or 10 (b) a body for which an accountable officer is appointed under 11 section 34(2);6 or 12 (c) the Legislative Assembly, and the Parliamentary Service, but only 13 to the extent the Clerk of the Parliament is the accountable officer 14 for accounts relating to the Assembly and the Service under 15 section 35;7 or 16 (d) a body mentioned in the second column of schedule 1. 17 `(2) Subject to subsection (3), an authority, corporation, instrumentality 18 or office is part of a department if-- 19 (a) it represents the State, is established under an Act or is established 20 for a purpose connected with the government of the State; and 21 (b) its expenditure is payable, in whole or part, out of-- 22 5 The Public Service Act 1996, section 12(1), states as follows-- `12.(1) The departments of government are the entities declared to be departments of government by the Governor in Council by gazette notice.'. 6 Section 34 is about accountable officers generally. Under subsection (2), the Treasurer may appoint a person to be the accountable officer for certain other bodies. 7 Section 35 (Clerk of the Parliament as accountable officer)

 


 

s6 15 s6 Financial Administration Legislation Amendment (i) amounts paid to the department from the consolidated fund; 1 or 2 (ii) controlled receipts of the department. 3 `(3) Even though a body mentioned in subsection (1)(b) is part of a 4 department mentioned in subsection (1)(a) for other purposes, for this Act 5 the body is taken not to be part of the department. 6 `(4) Expenditure is not taken to be payable as mentioned in 7 subsection (2)(b)(i) merely because a payment in the nature of an 8 endowment, grant in aid or subsidy may be made to the authority, 9 corporation, instrumentality or office from amounts paid to a department 10 from the consolidated fund. 11 of "statutory body" 12 `Meaning `5.(1) "Statutory body" means an authority, corporation, 13 instrumentality or office-- 14 (a) that is established under an Act; and 15 (b) that has control of funds; and 16 (c) that includes, or whose governing body includes, at least 17 1 member who is appointed under an Act, by the Governor in 18 Council or a Minister or whose appointment is confirmed by the 19 Governor in Council or a Minister. 20 `(2) However, an authority, corporation, instrumentality or office is not a 21 statutory body for this Act if it is-- 22 (a) a department; or 23 (b) part of a department as mentioned in section 4A(2); or 24 (c) a local government; or 25 (d) an authority, corporation, instrumentality or office prescribed 26 under another Act not to be a statutory body for this Act.'. 27

 


 

s7 16 s7 Financial Administration Legislation Amendment of pt 2 hdg and pt 2, div 1 hdg 1 Replacement Clause 7. Part 2, heading and part 2, division 1, heading-- 2 omit, insert-- 3 ART 1A--CHARTER OF SOCIAL AND FISCAL 4 `P RESPONSIBILITY 5 must prepare charter 6 `Treasurer `6A.(1) The Treasurer must prepare a charter of social and fiscal 7 responsibility for the State and table it in the Legislative Assembly within 8 90 days after the commencement of this section. 9 `(2) The charter takes effect when it is tabled. 10 of charter 11 `Purpose `6B. The charter's purpose is to-- 12 (a) state the broad social and fiscal objectives of the Government; and 13 (b) establish a framework for assessing the Government's 14 performance in achieving the objectives. 15 on which charter must be based 16 `Principles `6C. The following are principles to which the Treasurer must have 17 regard in preparing the charter-- 18 (a) there must be transparency and accountability in developing, 19 implementing and reporting on the Government's social and 20 fiscal objectives; 21 (b) there must be efficient and effective allocation and use of 22 resources in achieving the objectives; 23 (c) there must be equity relating to the raising of revenue, delivery of 24 government-funded services and allocation of resources, and 25 between present and future generations; 26 (d) there must be prudent management of risk. 27

 


 

s7 17 s7 Financial Administration Legislation Amendment that must be included in charter 1 `Matters `6D. Under the principles, the charter must include all of the following-- 2 (a) the Government's objectives for the community and the 3 outcomes the Government wants to achieve in pursuing the 4 objectives; 5 (b) the Government's financial objectives, in particular the prudent 6 management of the State's net worth, including, for example-- 7 (i) asset, and debt and other liability, management strategies; 8 and 9 (ii) strategies for achieving value for money in delivering 10 services to the community; 11 (c) arrangements for regular reporting to the community on the 12 efficiency in delivering the Government's outputs, and the 13 effectiveness of the outputs in meeting the outcomes the 14 Government wants to achieve; 15 (d) arrangements for regular reporting to the community about the 16 outcomes the Government has achieved against its objectives for 17 the community; 18 (e) a statement about the preparation and regular updating of the 19 State's financial position, including the forward estimates; 20 (f) statements about budget documentation, other financial reporting, 21 and reporting on the general economic position of the State. 22 and withdrawal of charter 23 `Amendment `6E.(1) The Treasurer may amend, or withdraw and replace, the charter. 24 `(2) The amendment does not take effect until it is tabled in the 25 Legislative Assembly. 26 `(3) The withdrawal does not take effect until the replacement charter is 27 tabled in the Legislative Assembly. 28 `(4) If the charter is amended under this section, a reference in this part to 29 the charter includes the charter as amended. 30

 


 

s8 18 s8 Financial Administration Legislation Amendment employees not to give comments or cost estimates during 1 `Treasury election period 2 `6F.(1) During the election period for a general election, no public 3 service employee of the treasury department (a "treasury employee"), in 4 his or her official capacity, may give oral or written comments or cost 5 estimates relating to policy proposals of any political party or candidate for 6 election to anyone, except another treasury employee. 7 `(2) Subsection (1) is to be read with the Electoral Act 1992. 8 ART 2--FINANCIAL ADMINISTRATION 9 `P 1--The consolidated fund'. 10 `Division of ss 9-11A 11 Replacement Clause 8. Sections 9 to 11A-- 12 omit, insert-- 13 receipts do not form part of consolidated fund 14 `Controlled `9.(1) Controlled receipts do not form part of the consolidated fund. 15 `(2) Subsection (1) applies despite the Constitution Act 1867, section 34. 16 for consolidated fund 17 `Accounts `10.(1) The Treasurer must keep ledger accounts for the consolidated 18 fund (the "consolidated fund accounts") consisting of-- 19 (a) the Treasurer's consolidated fund operating account; and 20 (b) the Treasurer's consolidated fund investment account. 21 `(2) All moneys received by the Treasurer from accountable officers 22 must be recorded as received in the Treasurer's consolidated fund operating 23 account, including the following-- 24

 


 

s9 19 s9 Financial Administration Legislation Amendment (a) all administered receipts; 1 (b) all moneys by way of repayment of advances or loans, or 2 payment of interest on advances or loans, from the consolidated 3 fund, the consolidated revenue fund or the loan fund; 4 (c) all moneys required under this Act, or another Act or law, to be 5 paid into the consolidated fund, the consolidated revenue fund or 6 the loan fund; 7 (d) amounts paid by departments as equity withdrawals. 8 `(3) Only the following may be charged to the Treasurer's consolidated 9 fund operating account-- 10 (a) moneys for expenditures authorised to be made by the Treasurer 11 under-- 12 (i) this Act; or 13 (ii) an Annual Appropriation Act; or 14 (iii) an Appropriation Act, other than an Annual Appropriation 15 Act; or 16 (iv) an Act that appropriates public moneys, other than an 17 Appropriation Act; 18 (b) refunds of moneys recorded in the consolidated fund accounts 19 and later ascertained not to be payable into the consolidated fund. 20 `(4) In subsection (2)-- 21 "consolidated revenue fund" means the consolidated revenue fund 22 mentioned in section 7A(1)(a). 23 "loan fund" means the loan fund mentioned in section 7A(1)(b).'. 24 of s 12 (Departmental accounts) 25 Amendment Clause 9.(1) Section 12(a), after `resources'-- 26 insert-- 27 `administered or'. 28

 


 

s 10 20 s 11 Financial Administration Legislation Amendment (2) Section 12-- 1 insert-- 2 `(2) Other than the consolidated fund accounts, the accounts established 3 and kept by the under-Treasurer for preparing the consolidated 4 whole-of-government statement for a financial year are departmental 5 accounts of the treasury department.'. 6 of s 14 (Moneys to be kept at financial institution) 7 Amendment Clause 10. Section 14(a), `pursuant to division 8'-- 8 omit, insert-- 9 `under division 8 or 8A'. 10 of s 17 (The public bank accounts) 11 Replacement Clause 11. Section 17-- 12 omit, insert-- 13 consolidated fund bank account 14 `Treasurer's `17.(1) The Treasurer must keep an account for the consolidated fund at a 15 bank (the "Treasurer's consolidated fund bank account"). 16 `(2) All public moneys received by the Treasurer must be paid daily to 17 the credit of the Treasurer's consolidated fund bank account, including, for 18 example amounts received under section 18(3). 19 `(3) Moneys may only be withdrawn from the Treasurer's consolidated 20 fund bank account for-- 21 (a) recouping or advancing moneys to departmental 22 financial-institution accounts under an Appropriation Act, another 23 Act that appropriates the amount involved or an approval for 24 unforeseen expenditure; or 25 (b) paying amounts to a department under section 24A; or 26 (c) making investments under section 41; or 27

 


 

s 12 21 s 13 Financial Administration Legislation Amendment (d) refunding moneys paid into the bank account and later ascertained 1 not to have been payable into it.8'. 2 of s 18 (Departmental financial-institution accounts) 3 Amendment Clause 12. Section 18(3) and (4)-- 4 omit, insert-- 5 `(3) Each accountable officer must, at intervals directed by the Treasurer, 6 pay to the Treasurer an amount representing the administered receipts for 7 the department during the period of the interval, other than an amount 8 received from the Treasurer or an administered receipt received for another 9 department. 10 `(4) An amount representing public moneys may only be paid from a 11 departmental financial-institution account if it is paid from the account under 12 subsection (3) or the prescribed requirements. 13 `(5) An amount representing other moneys may only be paid from a 14 departmental financial-institution account if it is paid from the account-- 15 (a) under the prescribed requirements; or 16 (b) under an agreement, arrangement, contract, court order, law or 17 transaction under which the other moneys are received or become 18 payable.'. 19 of s 19 (Overdrawn accounts) 20 Amendment Clause 13.(1) Section 19(1), `all bank accounts kept for all funds of the public 21 accounts'-- 22 omit, insert-- 23 `the Treasurer's consolidated fund bank account and all the departmental 24 financial-institution accounts'. 25 8 Section 24A (When part of vote for treasury department may be applied for headings of another department) Section 41 (Investment of surplus moneys)

 


 

s 14 22 s 14 Financial Administration Legislation Amendment (2) Section 19(3)-- 1 omit, insert-- 2 `(3) This section has effect despite sections 16 and 17.9'. 3 (3) Section 19, example-- 4 omit, insert-- 5 6 `Example of unintentional overdrawing of accounts-- 7 Each morning departments give the treasury department a forecast of their cash flow 8 for the day. The relevant officers of the treasury department add the total of the 9 departmental forecasts to the net credit balance of the Treasurer's consolidated fund 10 bank account and all the departmental financial-institution accounts (including TISFIA) 11 to decide the surplus or deficit of moneys on the day. If there is a surplus, it is invested. 12 If the forecasts are incorrect because a department receives less or withdraws more on 13 the day than forecasted, the net credit balance will be unintentionally overdrawn.'. of s 21 (Annual Appropriation Act) 14 Amendment Clause 14.(1) Section 21, heading-- 15 omit, insert-- 16 `Annual Appropriation Act and documents about funding 17 appropriations'. 18 (2) Section 21(2) and (3)-- 19 omit, insert-- 20 `(2) When presenting the Bill, the Treasurer must table documents 21 stating how the total of the amounts appropriated by the Annual 22 Appropriation Act is to be funded. 23 `(3) Failure to comply with subsection (2) for an Annual Appropriation 24 Act does not effect that Act. '. 25 9 Sections 16 (Overdrafts) and 17 (Treasurer's consolidated fund bank account)

 


 

s 15 23 s 15 Financial Administration Legislation Amendment of ss 23-24A 1 Replacement Clause 15. Sections 23 to 24A-- 2 omit, insert-- 3 of words used in Appropriation Act 4 `Interpretation `22. Words used in an Appropriation Act that are defined in this Act 5 have the same meaning the words have in this Act, subject to a contrary 6 intention in the Appropriation Act. 7 of appropriation for paying to department 8 `Availability `22A.(1) The total amount appropriated for a department for a financial 9 year under an Annual Appropriation Act is available for the Treasurer to 10 pay to the department under this section. 11 `(2) The Treasurer may pay an amount from the department's vote for 12 the financial year for its departmental outputs, administered items or equity 13 adjustment as stated in the Annual Appropriation Act for the financial year. 14 `(3) However, the Treasurer may only pay an amount to a department 15 under subsection (2) if-- 16 (a) the amount is paid to the department in the financial year or 17 within the further 2 weeks; or 18 (b) section 23 applies and the amount is paid to the department by 19 31 August after the end of the financial year. 20 `(4) The Treasurer must not pay an amount from the department's vote 21 for its departmental outputs, administered items or equity adjustment to the 22 extent the Treasurer considers-- 23 (a) the department did not deliver an output, item or adjustment; or 24 (b) for a departmental output or non-departmental output--the output 25 was delivered in a way other than as provided for by the Annual 26 Appropriation Act for the financial year. 27 `(5) In considering a matter mentioned in subsection (4), the Treasurer 28 must have regard to documents tabled in the Legislative Assembly about 29 the department and its outputs, items or adjustment as stated in the Annual 30 Appropriation Act for the financial year. 31

 


 

s 15 24 s 15 Financial Administration Legislation Amendment `(6) If the total amount appropriated to a department under an Annual 1 Appropriation Act for a financial year is not paid to the department under 2 this section or section 23 for the year, the unpaid amount of the 3 appropriation lapses. 4 amounts from consolidated fund after 14 days after end of 5 `Paying financial year 6 `23.(1) This section applies if-- 7 (a) an amount has not been paid from a department's vote for a 8 financial year (the "year of appropriation") for 1 or more of its 9 departmental outputs or non-departmental outputs for the year of 10 appropriation or within the further 2 weeks; and 11 (b) the Treasurer is satisfied the amount was not paid before the end 12 of the further 2 weeks because the documents in support of the 13 payment could not be prepared and analysed within the further 14 2 weeks. 15 `(2) The Treasurer may pay the amount or part of the amount from the 16 department's vote for the year of appropriation if-- 17 (a) the amount or part of the amount is available, under section 22A, 18 for payment from the department's vote for the year of 19 appropriation; and 20 (b) the departmental output or non-departmental output was delivered 21 in the year of appropriation; and 22 (c) the Treasurer is not prohibited under section 22A(4) from making 23 the payment. 24 `(3) If the Treasurer pays an amount under subsection (2), the Treasurer 25 must ensure the amount-- 26 (a) is not included in the Treasurer's appropriation statement for the 27 year of appropriation as an amount paid by the Treasurer for the 28 year of appropriation; but 29 (b) is included in the first quarterly statement under section 38,10 and 30 10 Section 38 (Quarterly statement by Treasurer)

 


 

s 15 25 s 15 Financial Administration Legislation Amendment the Treasurer's appropriation statement, for the financial year in 1 which the amount is paid by the Treasurer to the department, and 2 noted in the statements as a payment for the previous financial 3 year. 4 of appropriation after redistribution of public business 5 `Availability `23A.(1) This section applies if-- 6 (a) after the enactment of an Annual Appropriation Act for a financial 7 year the public business of departments is redistributed; and 8 (b) because of the redistribution a departmental output, administered 9 item or equity adjustment relating to a department (the "first 10 department") becomes an output, item or adjustment of another 11 department (the "second department"). 12 `(2) The Governor in Council may, by gazette notice, decide that part of 13 the first department's vote, that is attributable to the distributed output, item 14 or adjustment and has not been paid by the Treasurer to the first department, 15 is available for payment to the second department for application to the 16 distributed output, item or adjustment. 17 `(3) The gazette notice must state-- 18 (a) the amount still available for the Treasurer to pay to the first 19 department, together with the amounts still available under the 20 department's headings; and 21 (b) the amount available for the Treasurer to pay to the second 22 department, together with the amounts available under the 23 department's headings. 24 `(4) To remove doubt, it is declared that no part of an appropriation for 25 the first department lapses merely because of the redistribution under 26 subsection (1). 27 `(5) In this section-- 28 "administered item" includes a part of an administered item. 29 "departmental output" includes a part of a departmental output. 30 "distributed output, item or adjustment" means a departmental output, 31

 


 

s 15 26 s 15 Financial Administration Legislation Amendment administered item or equity adjustment that becomes an output, item 1 or adjustment of a second department under a direction under 2 subsection (1). 3 "equity adjustment" includes a part of an equity adjustment. 4 in Treasurer's consolidated fund operating account when 5 `Entries amounts paid from consolidated fund 6 `23B. On payment by the Treasurer to a department of an amount from 7 the consolidated fund in a financial year, other than unforeseen expenditure, 8 the Treasurer must-- 9 (a) enter the amount in the Treasurer's consolidated fund operating 10 account as paid to the department as part of its vote for the 11 financial year; and 12 (b) allocate the amount entered to 1 or more of the department's 13 headings for which the amount was paid.11 14 of equity withdrawal under Annual Appropriation Act 15 `Payment `23C.(1) This section applies if, under the Annual Appropriation Act for 16 a financial year, the equity adjustment of a department is an equity 17 withdrawal. 18 `(2) On payment by the accountable officer of the department of the 19 equity withdrawal to the Treasurer, the Treasurer must-- 20 (a) enter the amount in the Treasurer's consolidated fund operating 21 account to the department's vote for the financial year; and 22 (b) credit the amount to the heading in the ledger for equity 23 adjustment. 24 11 Entries for unforeseen expenditure are dealt with under section 27 (Entries in Treasurer's consolidated fund operating account for unforeseen expenditure).

 


 

s 15 27 s 15 Financial Administration Legislation Amendment for financial year pending Annual Appropriation Act 1 `Supply `23D.(1) This section applies if the Legislative Assembly, pending the 2 enactment of the Annual Appropriation Act for a financial year, authorises 3 the payment of an amount (the "supply amount") from the consolidated 4 fund to departments but does not appropriate a total amount for each 5 department for the financial year. 6 `(2) The Treasurer must prepare a statement setting out-- 7 (a) the total amount available for each department from the supply 8 amount for the department's outputs, items and adjustment; and 9 (b) the way in which the total amount available for each department is 10 to be applied to the department's outputs, items and adjustment. 11 `(3) As soon as practicable after preparing the statement, the Treasurer 12 must give written notice to each accountable officer of-- 13 (a) the total amount available for the officer's department from the 14 supply amount for its outputs, items and adjustment, pending the 15 enactment of the Annual Appropriation Act; and 16 (b) the way in which the total amount available for the department is 17 to be applied to its outputs, items and adjustment. 18 `(4) The Treasurer may pay an amount to a department under the 19 statement. 20 `(5) A payment under the statement is taken to be authorised by the 21 Annual Appropriation Act for the financial year. 22 4A--Matters about changes to appropriation 23 `Division the amounts of department's headings 24 `Varying `24.(1) If the Treasurer considers there is a surplus in 1 or more of the 25 headings of a department for a financial year and a deficiency in another 26 heading or headings of the department, the Treasurer may allocate an 27 amount to 1 or more of the headings that are deficient from the heading or 28 headings in surplus. 29 `(2) As soon as practicable after the Treasurer allocates the amount, the 30

 


 

s 16 28 s 16 Financial Administration Legislation Amendment Treasurer must give written notice to the accountable officer for the 1 department about the surplus, deficiency and allocation of the amount. 2 `(3) Subsection (1) does not authorise the Treasurer to pay more than the 3 department's vote for the financial year. 4 part of vote for treasury department may be applied for 5 `When headings of another department 6 `24A.(1) This section applies if-- 7 (a) an amount (the "Treasurer's advance") is included in the vote 8 for the treasury department for a financial year for purposes that 9 may be delivered by any department; and 10 (b) the Treasurer is satisfied a particular department (the "delivering 11 department") is to achieve 1 or more of the purposes by 12 delivering a departmental output, administered item or equity 13 adjustment for which the vote for the delivering department for 14 the financial year did not provide or sufficiently provide. 15 `(2) The Treasurer may pay to the delivering department a part of the 16 Treasurer's advance that the Treasurer considers reflects the value of the 17 output, item or adjustment to be delivered in the financial year by the 18 delivering department. 19 `(3) The Treasurer may pay an amount to the delivering department even 20 though the amount appropriated to the department under the Annual 21 Appropriation Act for the financial year will be exceeded. 22 `(4) The Treasurer must make appropriate entries for the payment in the 23 accounts of the treasury department and the delivering department.'. 24 of s 25 (Unforeseen expenditure) 25 Amendment Clause 16.(1) Section 25(1),`that expenditure should be made from the public 26 accounts'-- 27 omit, insert-- 28 `during a financial year or within the further 2 weeks, that expenditure 29 should be made from the consolidated fund for the financial year '. 30

 


 

s 17 29 s 17 Financial Administration Legislation Amendment (2) Section 25(1)(b), `, subdivision or subdivisional item'-- 1 omit. 2 (3) Section 25(1), from `such fund' to `of expenditure'-- 3 omit, insert-- 4 `the consolidated fund and allocated to 1 or more of the department's 5 headings'. 6 (4) Section 25(2)-- 7 omit. 8 of s 25A (Treasurer to prepare statement of unforeseen 9 Amendment expenditure to be appropriated) 10 Clause 17.(1) Section 25A(1), from `Where' to `public accounts'-- 11 omit, insert-- 12 `If, under section 25, expenditure is made from the consolidated fund'. 13 (2) Section 25A(2), from `a statement' to `furnish'-- 14 omit, insert-- 15 `the Statement of Unforeseen Expenditure to be Appropriated, the 16 Treasurer must give'. 17 (3) Section 25A(3)-- 18 omit, insert-- 19 `(3) The auditor-general must-- 20 (a) examine the statement and prepare a report about it, including 21 whether, in the auditor-general's opinion, the expenditure was 22 made according to law; and 23 (b) give the statement and report to the Treasurer.'. 24

 


 

s 18 30 s 18 Financial Administration Legislation Amendment of s 27 (Charging of expenditure) 1 Replacement Clause 18. Section 27-- 2 omit, insert-- 3 in Treasurer's consolidated fund operating account for 4 `Entries unforeseen expenditure 5 `27. If an amount is paid from the consolidated fund as unforeseen 6 expenditure for a financial year, the Treasurer must, in the Treasurer's 7 consolidated fund operating account for the financial year, enter the amount 8 to 1 or more of the headings stated in the Governor in Council's authority 9 for the unforeseen expenditure. 10 by Treasurer on repayment of incorrectly paid amounts 11 `Entries `28.(1) This section applies to an amount, or part of an amount, paid to a 12 department by the Treasurer from the consolidated fund in error or by 13 overpayment (the "incorrectly paid amount"). 14 `(2) The accountable officer of the department must pay the Treasurer the 15 incorrectly paid amount. 16 `(3) On payment by the department of the incorrectly paid amount to the 17 Treasurer in the same financial year in which it was paid to the department, 18 or within the further 2 weeks, the Treasurer must-- 19 (a) credit the amount to the vote of the department for that financial 20 year; and 21 (b) allocate the amount to the appropriate heading or headings of the 22 department in the Treasurer's consolidated fund operating account 23 for that year. 24 `(4) On payment by the department of the incorrectly paid amount to the 25 Treasurer after the further 2 weeks of the financial year in which it was paid 26 to the department, the Treasurer must enter the amount as a receipt in the 27 Treasurer's consolidated fund operating account for the next financial year. 28 `(5) On receipt of the incorrectly paid amount, the Treasurer must pay it 29 into the consolidated fund bank account.'. 30

 


 

s 19 31 s 19 Financial Administration Legislation Amendment of pt 2, div 5 (Issue of public moneys) 1 Replacement Clause 19. Part 2, division 5-- 2 omit, insert-- 3 `Division 5--Continuing funds 4 ontinuing funds 5 `C `29.(1) Each continuing fund continues in existence with the purpose for 6 which the fund was established. 7 `(2) If, before 1 July 1999, the name of a continuing fund was a name 8 mentioned in schedule 2, column 2, and a name appears opposite in 9 column 3 of the schedule, the name of the fund is changed to the name in 10 column 3. 11 `(3) In an Act or document, a reference to a continuing fund by the name 12 mentioned in schedule 2, column 2, if the context permits, may be taken to 13 be a reference to the fund by the name appearing opposite in column 3 of 14 the schedule. 15 fund not to be overdrawn unless approved 16 `Continuing `30.(1) The Treasurer may, in writing, approve a continuing fund being 17 overdrawn on conditions the Treasurer thinks necessary or desirable. 18 `(2) If the Treasurer approves a continuing fund being overdrawn, the 19 Treasurer may charge interest on amounts overdrawn at a rate decided by 20 the Treasurer. 21 `(3) However, the Treasurer must give the accountable officer written 22 notice of the rate at which interest will be charged. 23 `(4) A continuing fund must not be overdrawn unless an approval under 24 subsection (1) has been obtained before it is overdrawn. 25 for closure of continuing funds 26 `Provisions `31.(1) The Treasurer may, by gazette notice, close a continuing fund. 27 `(2) If the Treasurer closes a continuing fund, the Treasurer must pay the 28

 


 

s 20 32 s 20 Financial Administration Legislation Amendment following into the consolidated fund-- 1 (a) all moneys standing to the credit of the fund on its closure; 2 (b) all moneys required under an Act to be paid into the fund; 3 (c) all moneys received after the closure-- 4 (i) from the sale of public property purchased or produced with 5 moneys of the fund; or 6 (ii) for work paid for out of moneys of the fund; 7 (d) all moneys received after the closure in repayment of advances or 8 loans made from the fund or of interest on the advances or 9 loans.'. 10 of new s 34 11 Insertion Clause 20. Part 2, division 6, before section 35-- 12 insert-- 13 officers generally 14 `Accountable `34.(1) The chief executive of a department of government declared 15 under the Public Service Act 1996, section 12(1), is the accountable officer 16 for the department.12 17 `(2) The Treasurer may appoint a person to be the accountable officer 18 for-- 19 (a) a public sector unit other than a department of government 20 mentioned in subsection (1); or 21 (b) an authority, corporation, instrumentality or office if-- 22 (i) it represents the State, is established under an Act or is 23 established for a purpose connected with the government of 24 the State; and 25 (ii) its expenditure is payable, in whole or part, out of amounts 26 12 The Public Service Act 1996, section 12(1), states as follows-- `12.(1) The departments of government are the entities declared to be departments of government by the Governor in Council by gazette notice.'.

 


 

s 21 33 s 22 Financial Administration Legislation Amendment paid to a department from the consolidated fund or the 1 controlled receipts of a department. 2 `(3) The Treasurer may appoint a person to be the accountable officer for 3 an authority, corporation, instrumentality or office under subsection (2)(b) 4 whether or not the authority, corporation, instrumentality or office is part of 5 a department.'. 6 of s 35 (Accountable officers) 7 Amendment Clause 21.(1) Section 35, heading-- 8 omit, insert-- 9 `Clerk of the Parliament as accountable officer'. 10 (2) Section 35(1) and (2)-- 11 omit. 12 (3) Section 35(3) and (5)-- 13 renumber as section 35(1) and (2). 14 of new s 35A 15 Insertion Clause 22. After section 35-- 16 insert-- 17 accountable officers 18 `Other `35A.(1) A person mentioned in schedule 1, column 1 is taken to be the 19 accountable officer for the accounts of the body appearing opposite in 20 schedule 1, column 2. 21 `(2) For the application of this Act to a body mentioned in schedule 1, 22 column 2-- 23 (a) an appropriation under an Appropriation Act for the body is taken 24 to be an appropriation for a department; and 25 (b) if the appropriation for the body states departmental outputs, 26 administered items or equity adjustment for the body--the 27 outputs, items or adjustment are taken to be departmental outputs, 28

 


 

s 23 34 s 24 Financial Administration Legislation Amendment administered items or equity adjustment of a department; and 1 (c) the accounts of the body are taken to be the departmental accounts 2 of a department.'. 3 of s 36 (Functions and duties of accountable officer) 4 Amendment Clause 23. Section 36(1)(c)(iii), after `expended'-- 5 insert-- 6 `for delivering departmental outputs and purchasing, developing and 7 augmenting assets of the department.'. 8 of s 36A (Delegation by accountable officer) 9 Replacement Clause 24. Section 36A-- 10 omit, insert-- 11 officer to pay for tax equivalents and dividends 12 `Accountable `36A.(1) This section applies if the accountable officer of a department 13 has entered into an arrangement with the Treasurer about a business unit 14 within the department and, under the arrangement, the accountable officer 15 must pay-- 16 (a) an amount decided by applying the tax equivalents manual to the 17 business unit (the "tax equivalent"); or 18 (b) an amount decided under the arrangement as a dividend (the 19 "dividend"). 20 `(2) If the accountable officer has not paid the tax equivalent or dividend 21 under the arrangement, the Treasurer may, by written notice given to the 22 accountable officer, require the officer to pay the Treasurer the tax 23 equivalent or dividend. 24 `(3) The notice must state-- 25 (a) the amount of the tax equivalent or dividend; and 26 (b) when the tax equivalent or dividend must be paid to the Treasurer. 27 `(4) The accountable officer must comply with the notice. 28

 


 

s 25 35 s 25 Financial Administration Legislation Amendment `(5) This section does not apply to the Clerk of the Parliament or an 1 accountable officer of a body mentioned in schedule 1, column 2. 2 by accountable officers 3 `Delegations `36B.(1) An accountable officer may delegate the officer's powers under 4 this Act to an officer or employee of a department who has qualifications, 5 experience or standing appropriate to exercise the power. 6 7 Example of `standing'-- 8 An officer's classification level in the public service. `(2) The Public Service Act 1996, section 57, does not apply to an 9 accountable officer's powers under this Act.13'. 10 of ss 37B-39 11 Replacement Clause 25. Sections 37B to 39-- 12 omit, insert-- 13 of division 14 `Purposes `37. The purposes of this division include providing for-- 15 (a) the Treasurer's accountability for the consolidated fund, 16 including, for example, by requiring the Treasurer to prepare a 17 statement for each quarter of a financial year; and 18 (b) the accountability of accountable officers for public moneys and 19 other moneys including, for example, by requiring each 20 accountable officer of a department to prepare an annual report 21 and general purpose financial statements about the operations of 22 the department. 23 statement by Treasurer 24 `Quarterly `38.(1) As soon as practicable after the end of each of the 4 quarters of a 25 financial year, the Treasurer must prepare a statement for the quarter of-- 26 13 Public Service Act 1996, section 57 (Delegation of chief executive powers)

 


 

s 25 36 s 25 Financial Administration Legislation Amendment (a) the amounts received in the quarter by the Treasurer (the "cash 1 receipts") that must be recorded as received into the Treasurer's 2 consolidated fund operating account; and 3 (b) for each department--the amounts paid by the Treasurer in the 4 quarter from the department's vote (the "paid amounts") from 5 the Treasurer's consolidated fund operating account, including the 6 amounts allocated to the department's headings (the "heading 7 amounts"); and 8 (c) the opening and closing balances for the quarter of the Treasurer's 9 consolidated fund bank account and Treasurer's consolidated 10 fund investment account. 11 `(2) The quarterly statements for the second, third and fourth quarters of 12 a financial year must also include the cash receipts, paid amounts and 13 heading amounts for the financial year up to and including the end of the 14 quarter concerned. 15 `(3) Also, the quarterly statements for a financial year must include 16 comparative figures for-- 17 (a) cash receipts, paid amounts, headings amounts and quarterly 18 balances for the corresponding quarter of the immediately 19 preceding financial year; and 20 (b) for the quarterly statements for the second, third and fourth 21 quarters--the cumulative cash receipts, paid amounts, headings 22 amounts for the immediately preceding financial year. 23 `(4) As soon as practicable after a quarterly statement is prepared for the 24 first, second and third quarters of a financial year, the Treasurer must 25 publish the statement in the gazette. 26 appropriation statement 27 `Treasurer's `38A.(1) This section applies to the quarterly statement the Treasurer 28 must prepare under section 38 for the fourth quarter of a financial year (the 29 "Treasurer's appropriation statement"). 30 `(2) In addition to the matters included under section 38 in the 31 Treasurer's appropriation statement, the Treasurer must include the 32

 


 

s 25 37 s 25 Financial Administration Legislation Amendment following in the statement for each department for the financial year-- 1 (a) the department's vote, and the amounts for application to the 2 department's headings, under the Annual Appropriation Act for 3 the financial year and any change under this Act to the vote or 1 4 or more of the department's headings; 5 (b) the total amount paid to the department for the financial year and 6 the amounts allocated to the department's headings; 7 (c) the amount of the equity withdrawal received by the Treasurer for 8 the department; 9 (d) amounts paid to the department as unforeseen expenditure; 10 (e) amounts appropriated to the department for the financial year that 11 have lapsed under section 22A(6);14 12 (f) amounts written off by the Treasurer under section 106(1) as 13 losses relating to the consolidated fund accounts.15 14 `(3) The statement must include a report on the investments made 15 relating to TISFIA,16 including the balance in TISFIA, and the investments 16 held, at the end of the financial year. 17 `(4) The Treasurer must sign the statement and send it to the 18 auditor-general within 10 weeks after the end of the financial year or a later 19 date agreed between the Treasurer and auditor-general. 20 `(5) The auditor-general must audit the statement and prepare a report 21 about it. 22 `(6) The report must state whether-- 23 14 Section 22A(6) states-- `(6) If the total amount appropriated to a department under an Annual Appropriation Act for a financial year is not paid to the department under this section or section 23 for the year, the unpaid amount of the appropriation lapses.'. 15 Section 106(1) states-- `106.(1) The Treasurer may write off losses relating to the consolidated fund accounts.'. 16 TISFIA is the Treasury investment financial-institution account under section 41(1)(b).

 


 

s 25 38 s 25 Financial Administration Legislation Amendment (a) the auditor-general has received all the information and 1 explanations required by the auditor-general; and 2 (b) in the auditor-general's opinion-- 3 (i) the Treasurer's consolidated fund operating account and 4 Treasurer's consolidated fund investment account have been 5 properly kept under this Act; and 6 (ii) the statement is in agreement with the accounts; and 7 (iii) the statement has been properly drawn up to present a true 8 and fair view of the transactions for the accounts in, and the 9 position of the accounts at the end of, the financial year. 10 `(7) As soon as practicable after the auditor-general has prepared the 11 report, the auditor-general must give the statement and the report to the 12 Treasurer. 13 `(8) Within 14 days after the Treasurer receives the statement and the 14 report from the auditor-general, the Treasurer must table them in the 15 Legislative Assembly. 16 whole-of-government financial statement 17 `Consolidated `38B.(1) The Treasurer must prepare, under the prescribed requirements, 18 a consolidated financial statement for the whole-of-government for each 19 financial year (the "consolidated whole-of-government financial 20 statement"). 21 `(2) The statement must be prepared within 6 months after the end of 22 each financial year or a later date agreed between the Treasurer and 23 auditor-general. 24 `(3) The Treasurer, the under-Treasurer and the most senior officer of the 25 treasury department responsible for preparing the statement (the "officers") 26 must each sign the statement and certify on the statement whether, in the 27 opinion of each of them, the statement has been properly drawn up, under 28 the prescribed requirements, to present a true and fair view of-- 29 (a) the financial operations and cash flows of the State for the 30 financial year; and 31 (b) the financial position at the end of the financial year to which the 32

 


 

s 25 39 s 25 Financial Administration Legislation Amendment statement relates. 1 `(4) As soon as practicable after the statement has been prepared and 2 certified by the officers, the Treasurer must send the statement to the 3 auditor-general. 4 `(5) The auditor-general must audit the statement and prepare a report 5 about it. 6 `(6) The report must state whether-- 7 (a) the auditor-general has received all the information and 8 explanations required by the auditor-general; and 9 (b) in the auditor-general's opinion, the statement has been properly 10 drawn up, under the prescribed requirements, to present a true 11 and fair view of-- 12 (i) the financial operations and cash flows of the State for the 13 financial year; and 14 (ii) the financial position at the end of that financial year. 15 `(7) As soon as practicable after the auditor-general prepares the report, 16 the auditor-general must give the statement and report to the Treasurer. 17 `(8) Within 14 days after the Treasurer receives the statement and report 18 from the auditor-general, the Treasurer must table them in the Legislative 19 Assembly. 20 may require information for preparing 21 `Under-Treasurer consolidated whole-of-government financial statement 22 `38C.(1) To prepare the consolidated whole-of-government financial 23 statement for a financial year, the under-Treasurer may, by written notice to 24 the accountable officer of a department or to a statutory body ( a "notice for 25 information"), ask the officer or body to give information to the 26 under-Treasurer. 27 `(2) The notice for information must state the following-- 28 (a) particulars of the information that must be given; 29 (b) the date by which the information must be given. 30

 


 

s 25 40 s 25 Financial Administration Legislation Amendment `(3) However, the date stated in the notice for information must not be 1 earlier than-- 2 (a) if the notice for information is given to the accountable officer or 3 statutory body before the auditor-general gives the officer or body 4 the auditor-general's report for the financial year--14 days after 5 the day on which the auditor-general gives the officer or body the 6 report; or 7 (b) if the notice for information is not given to the accountable officer 8 or statutory body before the auditor-general gives the officer or 9 body the auditor-general's report for the financial year--14 days 10 after the day the notice is given to the officer or body. 11 `(4) An accountable officer or statutory body given a notice for 12 information must comply with the notice. 13 `(5) In subsection (3)-- 14 "auditor-general's report" means-- 15 (a) for a department--the auditor-general's report under section 40 16 about the department's general purpose financial statements; or 17 (b) for a statutory body--the auditor-general's report under 18 section 46G about the statutory body's annual financial 19 statements.17 20 report by department and short form annual report 21 `Annual `39.(1) The accountable officer of a department must, within 4 months 22 after the end of each financial year (the "preparation period"), prepare and 23 give to the appropriate Minister a written report on the operations of the 24 department during the financial year and give a copy of the report to the 25 Treasurer. 26 `(2) The appropriate Minister may extend, or further extend, the 27 preparation period for a department by written notice given to the 28 accountable officer. 29 17 Sections 40 (General purpose financial statements) and 46G (Report of auditor-general)

 


 

s 26 41 s 26 Financial Administration Legislation Amendment `(3) However, if the appropriate Minister extends the preparation period 1 to a period of more than 6 months after the end of the financial year, the 2 appropriate Minister must, within 14 days of giving the extension, table in 3 the Legislative Assembly a report giving reasons for the extension. 4 `(4) Without limiting subsection (1), the accountable officer must include 5 in the report-- 6 (a) information required by the appropriate Minister to enable the 7 Minister to assess the efficiency, effectiveness and economy of 8 the department; and 9 (b) information required under a financial management standard; and 10 (c) a list of statutory bodies for which the appropriate Minister is 11 responsible under the Minister's portfolio; and 12 (d) a copy of each set of general purpose financial statements 13 prepared for the financial year under section 40, and the 14 certificates and auditor-general's report under that section for the 15 statements.18 16 `(5) The appropriate Minister for a department may approve, for a 17 financial year, the accountable officer preparing a short form annual report 18 for the department in the form prescribed under a financial management 19 standard. 20 `(6) If the accountable officer prepares a short form annual report for a 21 financial year, the accountable officer must ensure both the annual report 22 and short form annual report are available for the financial year.'. 23 of s 40 (General purpose financial statements) 24 Amendment Clause 26.(1) Section 40(4)-- 25 omit, insert-- 26 `(4) The auditor-general must audit the general purpose financial 27 statements and prepare a report about the financial statements.'. 28 18 Section 40 (General purpose financial statements)

 


 

s 27 42 s 27 Financial Administration Legislation Amendment (2) Section 40(5), from `The auditor-general' to `on those statements'-- 1 omit, insert-- 2 `The report must state'. 3 (3) Section 40(5), from `as at the end of that year;'-- 4 omit, insert-- 5 `as at the end of that year.'. 6 (4) Section 40-- 7 insert-- 8 `(5A) As soon as practicable after the officers have certified the 9 statements and the auditor-general has prepared the report about the 10 statements, the auditor-general must give-- 11 (a) the certified statements and the auditor-general's report to the 12 accountable officer of the department; and 13 (b) a copy of the certified statements and the report to the appropriate 14 Minister and the Treasurer.'. 15 (5) Section 40(7), `the certificates under subsections (3) and (5) must be 16 changed to refer to'-- 17 omit, insert-- 18 `the certificate under subsection (3), and the report under subsection (5), 19 must relate to'. 20 of pt 2, div 8 hdg (Investments) 21 Replacement Clause 27. Part 2, division 8, heading-- 22 omit, insert-- 23 may charge department borrowing fee 24 `Treasurer `40B.(1) This section applies if the Treasurer borrows amounts for the 25 State and considers all or part of the amounts borrowed have been used by a 26 department. 27 `(2) The Treasurer may, by written notice given to the chief executive of 28 the department, declare the department is liable for an amount (the 29

 


 

s 27 43 s 27 Financial Administration Legislation Amendment "borrowing fee"). 1 `(3) The notice must state-- 2 (a) the amount of the borrowings the Treasurer considers have been 3 used by the department; and 4 (b) the borrowing fee for which the department is liable; and 5 (c) the date by which the borrowing fee is to be paid to the Treasurer. 6 `(4) An accountable officer given a notice must comply with it. 7 `Division 8--Investment by Treasurer 8 other than Treasurer may invest 9 `No-one `40C.(1) A body, including a department, may not-- 10 (a) make an investment based on, at the time of the investment, all or 11 part of any balance in the departmental accounts of a department; 12 or 13 (b) pay moneys out of a departmental financial-institution account for 14 making an investment. 15 `(2) Subsection (1) does not prevent a body operating a deposit and 16 withdrawal account with a financial institution that-- 17 (a) does not include an overdraft facility; or 18 (b) includes an overdraft facility for which approval has been 19 obtained under section 16.19 20 `(3) Subsection (1) does not apply to-- 21 (a) the Treasurer; or 22 (b) a department to the extent it is entering into a derivative 23 transaction under division 8A; or 24 19 Section 16 states-- `16. An accountable officer shall not, without the approval in writing of the Treasurer first had and obtained, arrange an overdraft with respect to any departmental financial-institution account.'.

 


 

s 28 44 s 28 Financial Administration Legislation Amendment (c) a body to the extent it is making an investment under an express 1 power under another Act. 2 `(4) For subsection (3)(c), a body does not have the express power 3 mentioned in the subsection merely because of a statement in the other Act 4 that the body has-- 5 (a) the powers of a corporation or individual; or 6 (b) the power generally to enter into contracts; or 7 (c) the power to do all things necessary or convenient for, or in 8 connection with, the performance of the body's functions.'. 9 of s 41 (Power of Treasurer to invest moneys) 10 Amendment Clause 28.(1) Section 41, heading-- 11 omit, insert-- 12 `Investment of surplus moneys'. 13 (2) Section 41(1)(a) and (b)-- 14 omit, insert-- 15 `(a) in the treasury department an account called the `Treasury 16 investment suspense account' for recording transactions about 17 investments as mentioned in subsection (2)(b); and 18 (b) at a financial institution an account relating to the Treasury 19 investment suspense account called the `Treasury investment 20 suspense financial-institution account' ("TISFIA");'. 21 (3) Section 41(2)-- 22 omit, insert-- 23 `(2) Subject to this Act, the Treasurer may do all or any of the 24 following-- 25 (a) in relation to all or part of the net credit balance of the Treasurer's 26 consolidated fund bank account and the departmental financial- 27 institution accounts-- 28 (i) make an investment under subsection (3) based on that 29

 


 

s 28 45 s 28 Financial Administration Legislation Amendment balance at the time of the investment; and 1 (ii) pay moneys out of TISFIA to make the investment; 2 (b) in relation to the balance in the Treasurer's consolidated fund 3 bank account-- 4 (i) make an investment under subsection (3) based on that 5 balance at the time of the investment; and 6 (ii) pay moneys out of the Treasurer's consolidated fund bank 7 account to make the investment; 8 (c) in relation to the balance in a departmental financial-institution 9 account-- 10 (i) make an investment under subsection (3) based on that 11 balance at the time of the investment; and 12 (ii) pay moneys out of the departmental financial-institution 13 account to make the investment. 14 `(2A) If, under an Act, agreement or otherwise, other moneys are held 15 by or given to the Treasurer for investment or as security, the Treasurer 16 may-- 17 (a) pay the other moneys into TISFIA; and 18 (b) invest the other moneys and, for that purpose, pay moneys out of 19 TISFIA.'. 20 (4) Section 41(3), from `Subject' to `aforesaid--'-- 21 omit, insert-- 22 `For subsections (2) and (2A), the Treasurer may make investments as 23 follows--'. 24 (5) Section 41(3)(d)-- 25 omit, insert-- 26 `(d) with, or on deposit with, the Queensland Investment Corporation 27 or the Queensland Treasury Corporation for investment in any 28 fund of either of the corporations that has been approved by the 29 Governor in Council for this subsection;'. 30

 


 

s 29 46 s 29 Financial Administration Legislation Amendment (6) Section 41(4), (5) and (6)-- 1 omit, insert-- 2 `(4) However, if the Treasurer invests other moneys under 3 subsection (2A), moneys received from the investment are moneys payable 4 to the person entitled to the other moneys despite section 41A.'. 5 of s 42 (Appropriation not required) 6 Replacement Clause 29. Section 42-- 7 omit, insert-- 8 with moneys earned on investment 9 `Dealing `41A.(1) If moneys for an investment were paid out of TISFIA, moneys 10 received from the investment must be paid into TISFIA and dealt with as 11 follows-- 12 (a) the moneys necessary to fully recoup TISFIA for the amount 13 paid from it for the investment must be kept in TISFIA but may 14 be used for a further investment; 15 (b) as soon as practicable after the moneys received from the 16 investment are paid into TISFIA--the Treasurer must identify the 17 amount (the "investment earnings") that exceeds the moneys 18 recouped into TISFIA. 19 `(2) To the extent the moneys for the investment were, under an 20 arrangement with the Treasurer, attributable to a departmental financial- 21 institution account, the Treasurer must-- 22 (a) declare an amount from the investment earnings to be paid to the 23 departmental financial-institution account as interest (the 24 "departmental interest"); and 25 (b) arrange for the payment of the departmental interest from TISFIA 26 into the departmental financial-institution account. 27 `(3) The Treasurer must-- 28 (a) arrange for the payment of the balance of the investment earnings, 29 less departmental interest to be paid under subsection (2), into the 30 Treasurer's consolidated fund bank account; and 31

 


 

s 30 47 s 30 Financial Administration Legislation Amendment (b) make an entry in the Treasurer's consolidated fund operating 1 account and Treasurer's consolidated fund investment account 2 reflecting the moneys received from the investment. 3 `(4) If moneys for an investment were paid out of the Treasurer's 4 consolidated fund bank account, moneys received from the investment 5 must be paid into the bank account. 6 `(5) If moneys for an investment were paid out of a departmental 7 financial-institution account, other than TISFIA, moneys received from the 8 investment must be paid into the departmental financial-institution account. 9 for payments out of Treasurer's consolidated fund 10 `Appropriation bank account for authorised investments 11 `42.(1) If moneys are required to be paid out of the Treasurer's 12 consolidated fund bank account for an authorised investment, the payment 13 of the moneys out of the bank account for the investment is appropriated. 14 `(2) In subsection (1)-- 15 "authorised investment" means an investment that may be made by the 16 Treasurer under this Act.'. 17 of s 43 (Treasurer a corporation sole for certain 18 Amendment purposes) 19 Clause 30.(1) Section 43(2), from `The Treasurer' to `succession'-- 20 omit, insert-- 21 `The Treasurer of Queensland has perpetual succession'. 22 (2) Section 43(2), `sums'-- 23 omit, insert-- 24 `amounts'. 25 (3) Section 43(3), from `The Treasurer' to `under this Act'-- 26 omit, insert-- 27 `The Treasurer of Queensland'. 28

 


 

s 31 48 s 31 Financial Administration Legislation Amendment Insertion of new s 43A and div 8A 1 Clause 31. Part 2, division 8, after section 43-- 2 insert-- 3 on investment powers 4 `Limitations `43A. Nothing in this Act authorises the Treasurer to invest moneys 5 relating to a departmental account contrary to-- 6 (a) an Act; or 7 (b) an agreement, arrangement, contract, court order, law or 8 transaction applying to the account. 9 `Division 8A--Derivative transactions 10 departments may enter into derivative transactions 11 `Certain `43B.(1) A department may enter into a derivative transaction under this 12 division-- 13 (a) in its own name; or 14 (b) in the name of a person who, with the Treasurer's approval, has 15 been appointed in writing by the department as its agent for this 16 division. 17 `(2) The department may enter into the derivative transaction only if-- 18 (a) the department is prescribed, under a regulation, as a department 19 that may enter into derivative transactions; and 20 (b) the Treasurer's approval under section 43C has been given for the 21 department to enter into the derivative transaction or derivative 22 transactions of the type concerned; and 23 (c) the department enters into the derivative transaction to hedge 24 against a risk to which the department is or will be exposed. 25

 


 

s 32 49 s 32 Financial Administration Legislation Amendment approval for derivative transactions 1 `Treasurer's `43C.(1) The Treasurer may, in writing, approve a department entering 2 into a derivative transaction or derivative transactions of particular types. 3 `(2) The approval may include conditions the Treasurer considers 4 necessary or desirable. 5 `(3) A department must keep a register of the Treasurer's approvals 6 under this section for the department. 7 to report to appropriate Minister about derivatives 8 `Requirement `43D.(1) For each derivative transaction entered into under this division 9 by a department, the department must give a report about the transaction to 10 the appropriate Minister at the times required by the prescribed 11 requirements. 12 `(2) Each report must contain the information required by the prescribed 13 requirements. 14 `(3) The appropriate Minister must monitor derivative transactions 15 entered into by the department. 16 may ask for reports 17 `Treasurer `43E. If the Treasurer, by written notice to an accountable officer, asks 18 the accountable officer to give the Treasurer a report under section 43D as 19 stated in the notice, the accountable officer must comply with the notice.'. 20 of s 46 (Treasurer's unclaimed moneys fund) 21 Amendment Clause 32.(1) Section 46(1A), `the public accounts'-- 22 omit, insert-- 23 `the consolidated fund'. 24 (2) Section 46(2), `sum'-- 25 omit, insert-- 26 `amount'. 27

 


 

s 33 50 s 34 Financial Administration Legislation Amendment of new s 46D 1 Insertion Clause 33. After section 46C-- 2 insert-- 3 by Treasurer on repayment of incorrectly paid amounts 4 `Entries `46D.(1) This section applies to an amount or part of an amount (the 5 "incorrectly paid amount")-- 6 (a) paid to a department by the Treasurer from the consolidated fund 7 in error or by overpayment for a non-departmental output to be 8 delivered by a statutory body; and 9 (b) repaid by the statutory body to the department for payment to the 10 Treasurer. 11 `(2) The accountable officer of the department must pay the Treasurer the 12 incorrectly paid amount. 13 `(3) On payment by the department of the incorrectly paid amount to the 14 Treasurer in the same financial year in which it was paid to the department, 15 or within the further 2 weeks, the Treasurer must-- 16 (a) credit the amount to the vote of the department for that financial 17 year; and 18 (b) allocate the amount to the appropriate heading or headings of the 19 department. 20 `(4) On payment by the department of the incorrectly paid amount to the 21 Treasurer after the further 2 weeks of the financial year in which it was paid 22 to the department, the Treasurer must enter the amount as a receipt in the 23 Treasurer's consolidated fund operating account for the next financial year. 24 `(5) On receipt of the incorrectly paid amount, the Treasurer must pay it 25 into the consolidated fund bank account.'. 26 of s 46F (Statutory body to prepare annual financial 27 Amendment statements) 28 Clause 34.(1) Section 46F(4)-- 29 omit. 30

 


 

s 35 51 s 35 Financial Administration Legislation Amendment (2) Section 46F(6), `changed to refer to'-- 1 omit, insert-- 2 `made in relation to'. 3 (3) Section 46F(7), from `until such statements' to `pursuant to'-- 4 omit, insert-- 5 `until the statements have been audited and a report given to the statutory 6 body under'. 7 (4) Section 46F(8), from `certified pursuant to' to `such manner as'-- 8 omit, insert-- 9 `a report prepared under section 46G, the statutory body must publish the 10 statements and the report in a way'. 11 (5) Section 46F(9)-- 12 omit, insert-- 13 `(9) All copies of the financial statements and reports published under 14 subsection (8) must be true copies and the certificate of the officers under 15 subsection (3) must be included in the financial statements.'. 16 of s 46G (Certificate of auditor general) 17 Amendment Clause 35.(1) Section 46G, heading, `Certificate'-- 18 omit, insert-- 19 `Report'. 20 (2) Section 46G(1), from `On completion' to `thereon as to'-- 21 omit, insert-- 22 `The auditor-general must audit the annual financial statements of a 23 statutory body and prepare a report on'. 24 (3) Section 46G(1), `as at the end of that year; 25 and thereupon shall transmit the certified statements to the statutory 26 body.'-- 27 omit, insert-- 28

 


 

s 36 52 s 37 Financial Administration Legislation Amendment `as at the end of that year.'. 1 (4) Section 46G(1A) and (2)-- 2 omit, insert-- 3 `(2) As soon as practicable after the officers under section 46F(3) have 4 certified the statements and the auditor-general has prepared the report about 5 the certified financial statements, the auditor-general must give-- 6 (a) the certified statements and the auditor-general's report to the 7 statutory body; and 8 (b) a copy of the statements and report to the appropriate Minister. 9 `(3) If the general purpose financial statements include consolidated 10 financial statements as required by a financial management standard or 11 prescribed accounting standard, the report must be made in relation to the 12 consolidated financial statements. 13 `(4) At the first ordinary meeting held by the statutory body after it is 14 given the annual financial statements and the auditor-general's report, the 15 statutory body must consider the statements and report.'. 16 of s 46J (Annual report) 17 Amendment Clause 36. Section 46J-- 18 insert-- 19 `(4) The appropriate Minister for a statutory body may approve, for a 20 financial year, the statutory body preparing a short form annual report for 21 the statutory body in the form prescribed under a financial management 22 standard. 23 `(5) If the statutory body prepares a short form annual report for a 24 financial year, the statutory body must ensure both the annual report and 25 short form annual report are available for the financial year.'. 26 of s 67 (Auditor-general accountable officer) 27 Omission Clause 37. Section 67-- 28 omit. 29

 


 

s 38 53 s 40 Financial Administration Legislation Amendment of pt 6 hdg (Audit of public accounts and public sector 1 Amendment entities) 2 Clause 38. Part 6, heading, `PUBLIC ACCOUNTS'-- 3 omit, insert-- 4 `CONSOLIDATED FUND'. 5 of s 73 (General) 6 Amendment Clause 39.(1) Section 73, heading-- 7 omit, insert-- 8 `Auditor-general to audit consolidated fund and public sector entities 9 unless exempted'. 10 (2) Section 73(1)(a), `the public accounts'-- 11 omit, insert-- 12 `the consolidated fund'. 13 of s 75 (Appropriate Minister to give auditor-general 14 Amendment information relating to public sector entities) 15 Clause 40. Section 75(1)-- 16 omit, insert-- 17 `75.(1) This section applies if-- 18 (a) a public sector entity is established; or 19 (b) an entity becomes a public sector entity. 20 `(1A) The appropriate Minister for the public sector entity must give-- 21 (a) written notice to the auditor-general about the establishment of the 22 public sector entity or the fact the entity has become a public 23 sector entity; and 24 (b) any information the auditor-general asks the appropriate Minister 25 to give to the auditor-general about the public sector entity.'. 26

 


 

s 41 54 s 41 Financial Administration Legislation Amendment of s 81 (Audit of public accounts) 1 Amendment Clause 41.(1) Section 81, heading-- 2 omit, insert-- 3 `Audit of consolidated fund accounts'. 4 (2) Section 81, `auditing the public accounts'-- 5 omit, insert-- 6 `auditing the consolidated fund accounts '. 7 (3) Section 81(b)(i), `issue'-- 8 omit, insert-- 9 `payment'. 10 (4) Section 81(b)(ii) and (iii)-- 11 omit, insert-- 12 `(ii) public moneys were appropriately entered in the 13 consolidated fund accounts as received in, or paid out of, the 14 Treasurer's consolidated fund bank account; and 15 (iii) withdrawals from the Treasurer's consolidated fund bank 16 account were made for lawful and appropriate purposes; 17 and'. 18 (5) Section 81(c) and (d)-- 19 omit, insert-- 20 `(c) the Treasurer's appropriation statement for a financial year20-- 21 (i) is in agreement with the consolidated fund accounts for the 22 financial year; and 23 (ii) has been properly drawn up to present a true and fair view of 24 the transactions in relation to the consolidated fund accounts 25 for the financial year and the position of the consolidated 26 fund at the end of the financial year.'. 27 20 Section 38A (Treasurer's appropriation statement)

 


 

s 42 55 s 45 Financial Administration Legislation Amendment of s 85 (Access to property and documents) 1 Amendment Clause 42. Section 85(1), `the public accounts'-- 2 omit, insert-- 3 `the consolidated fund accounts'. 4 of s 93 (Report on audit) 5 Amendment Clause 43. Section 93(4)(a), `the public accounts'-- 6 omit, insert-- 7 `the consolidated fund accounts'. 8 of s 98 (Annual report on public accounts) 9 Amendment Clause 44.(1) Section 98, heading, `public accounts'-- 10 omit, insert-- 11 `consolidated fund accounts'. 12 (2) Section 98(1) and (2)(b), `the public accounts'-- 13 omit, insert-- 14 `the consolidated fund accounts'. 15 (3) Section 98(2)(a)-- 16 omit, insert-- 17 `(a) deal with matters mentioned in section 81; and21'. 18 of s 106 (Losses and special payments) 19 Amendment Clause 45. Section 106(1) and (2)-- 20 omit, insert-- 21 `106.(1) The Treasurer may write-off losses relating to the consolidated 22 fund accounts. 23 21 Section 81 (Audit of consolidated fund accounts)

 


 

s 46 56 s 47 Financial Administration Legislation Amendment `(2) The accountable officer of the department may-- 1 (a) write-off losses relating to the departmental accounts of the 2 department; and 3 (b) authorise special payments to be made from the departmental 4 accounts.'. 5 of s 109 (Delegation by Treasurer) 6 Replacement Clause 46. Section 109-- 7 omit, insert-- 8 by Treasurer to certain powers 9 `Delegation `109.(1) The Treasurer may delegate the Treasurer's powers mentioned 10 in subsection (2) to an officer or employee of the treasury department who 11 has qualifications, experience or standing appropriate to exercise the power. 12 13 Example of `standing'-- 14 An officer's classification level in the public service. `(2) Subsection (1) applies to the powers of the Treasurer under 15 sections 14, 16, 18, 40A, 41(2) and (3) and 46(4).22'. 16 of new pt 8, division heading 17 Insertion Clause 47. Part 8, before section 111-- 18 `Division 1--Transitional provisions before commencement of the 19 Financial Administration Legislation Amendment Act 1999'. 20 22 Section 14 (Moneys to be kept at financial institutions) Section 16 (Overdrafts) Section 18 (Departmental financial institution accounts) Section 40A (Treasurer's borrowing powers) Section 41(2) and (3) (Investment of surplus moneys) Section 46(4) (Treasurer's unclaimed moneys fund)

 


 

s 48 57 s 48 Financial Administration Legislation Amendment of new division in pt 8 1 Insertion Clause 48. After section 114-- 2 insert-- 3 `Division 2--Transitional provisions for Financial Administration 4 Legislation Amendment Act 1999 5 1--Interpretation 6 `Subdivision for div 2 7 `Definitions `115. In this division-- 8 "1998-99 financial year" means the financial year starting on 1 July 1998. 9 "1999-2000 financial year" means the financial year starting on 1 July 10 1999. 11 "accountable department" means-- 12 (a) for a continuing fund--the department mentioned in schedule 2 13 opposite the name of the fund; or 14 (b) for the Treasurer's unclaimed moneys fund--the treasury 15 department; or 16 (c) for a fund established under another Act--the department that is 17 administered by the Minister administering the provision of the 18 Act under which the fund is established. 19 "amendment Act" means the Financial Administration Legislation 20 Amendment Act 1999. 21 "commencement" means the commencement of this section. 22 "existing fund" means-- 23 (a) a continuing fund; or 24 (b) the Treasurer's unclaimed moneys fund; or 25 (c) a fund established under another Act that, under that Act, is 26

 


 

s 48 58 s 48 Financial Administration Legislation Amendment continued in existence subject to this division.23 1 "Motor Accident Insurance Commission" means the Motor Accident 2 Insurance Commission established under the Motor Accident 3 Insurance Act 1994, section 6. 4 "Motor Accident Insurance Fund" means the Motor Accident Insurance 5 Fund established under the Motor Accident Insurance Act 1994, 6 section 28. 7 "Nominal Defendant Fund" means the Nominal Defendant Fund 8 established under the Motor Accident Insurance Act 1994, section 29. 9 "post-amended Act" means this Act after the commencement. 10 "pre-amended Act" means this Act as in force immediately before the 11 commencement. 12 "public accounts" means the public accounts under the pre-amended Act. 13 "trust and special funds" means the trust and special funds under the 14 pre-amended Act. 15 `Subdivision 2--Transitional provisions about existing funds 16 of trust and special funds on 1 July 1999 17 `Closure `116.(1) On 1 July 1999-- 18 (a) the trust and special funds close; and 19 (b) all moneys that were part of the trust and special funds become 20 moneys of the consolidated fund. 21 `(2) The closing accounts cease to exist on 1 July 1999. 22 `(3) Despite the closure of the trust and special funds and the cessation of 23 the closing accounts, entries may be made in the accounts for the trust and 24 special funds and the closing accounts for transactions completed before or 25 23 The schedule of the amendment Act amends various Acts including Acts that establish funds. The amendments of the Acts that establish funds provide that the funds continue in existence subject to the Financial Administration and Audit Act 1977, part 8, division 2.

 


 

s 48 59 s 48 Financial Administration Legislation Amendment on 30 June 1999. 1 `(4) In this section-- 2 "closing accounts" means the following in existence at the start of the 3 1998-99 financial year that formed part of the trust and special funds 4 for that year-- 5 (a) Public Trustee Account; 6 (b) the companies liquidation account. 7 of Treasurer to pay moneys of trust and special funds 8 `Obligation `117.(1) As soon as practicable on or after 1 July 1999, the Treasurer 9 must satisfy himself or herself there is an appropriate account in the 10 departmental accounts of the accountable department for each existing 11 fund-- 12 (a) for recording the receipts for and expenditures of the fund; and 13 (b) for allowing the balance of the fund to be ascertained at any time. 14 `(2) When the Treasurer is satisfied there is an appropriate account for an 15 existing fund as mentioned in subsection (1), the Treasurer must-- 16 (a) for an existing fund in credit in the trust and special funds for the 17 end of 30 June 1999--transfer an amount, representing cash in 18 the closing balance for the fund, from the Treasurer's 19 consolidated fund bank account to the accountable department as 20 moneys for the fund; or 21 (b) for an existing fund in overdraft in the trust and special funds for 22 the end of 30 June 1999--be satisfied an amount, representing 23 the overdraft in the closing balance for each fund, is entered into 24 the accountable department's accounts as an amount owing to the 25 consolidated fund. 26 `(3) Also, for an existing fund that includes amounts invested at the end 27 of 30 June 1999, the Treasurer must be satisfied an amount, representing 28 the investment for the fund, is entered into the accountable department's 29 accounts as the amount of investments for the fund. 30 `(4) The Companies Liquidation Account that is a continuing fund (the 31

 


 

s 48 60 s 48 Financial Administration Legislation Amendment "continuing companies liquidation account") is taken to be the 1 companies liquidation account for the Corporations (Queensland) Act 2 1990, section 57. 3 `(5) For subsection (4), the Treasurer must transfer an amount, 4 representing cash in the closing balance for the companies liquidation 5 account for the Corporations (Queensland) Act 1990, section 57, from the 6 Treasurer's consolidated fund bank account to the accountable department 7 as moneys for the continuing companies liquidation account. 8 `(6) To the extent the Treasurer must pay an amount from the 9 consolidated fund for subsections (2) and (5), the amount is appropriated. 10 Accident Insurance Fund and Nominal Defendant Fund 11 `Motor `118. (1) To remove doubt, it is declared that, to the extent the Motor 12 Accident Insurance Fund and the Nominal Defendant Fund were treated as 13 part of the trust and special funds before the commencement, this 14 subdivision applies to the funds as if they are existing funds. 15 `(2) For subsection (1)-- 16 (a) the Motor Accident Insurance Commission is taken to be the 17 accountable department for the funds; and 18 (b) the accounts of the Commission kept under section 46C(b) are 19 taken to be the departmental accounts. 20 `Subdivision 3--Other specific transitional provisions 21 officers to pay moneys of consolidated fund to 22 `Accountable Treasurer 23 `119.(1) On 1 July 1999, the accountable officer of each department 24 must pay to the Treasurer for the consolidated fund the amount standing to 25 the credit of the department's financial-institution accounts. 26 `(2) If an amount is received by a department on or after 1 July 1999 and 27 before 15 July 1999, and the Treasurer enters the amount in the public 28 accounts for the 1998-99 financial year, the amount must be paid into the 29

 


 

s 48 61 s 48 Financial Administration Legislation Amendment consolidated fund despite sections 4 and 9 of the post-amended Act.24 1 `(3) Subsections (1) and (2) do not apply to-- 2 (a) receipts the subject of an authorisation under section 34B before 3 the commencement; or 4 (b) other moneys of the department; or 5 (c) an amount transferred to the department under section 117(2) 6 or (5). 7 into the public accounts 8 `Payment `120. If under this Act, another Act, a law, an agreement or an 9 arrangement an amount is to be paid into the public accounts, the amount is 10 to be paid into the consolidated fund. 11 bank accounts other than for trust and special funds 12 `Public `121.(1) The public bank account kept under section 17 of the 13 pre-amended Act for the consolidated fund becomes the Treasurer's 14 consolidated fund bank account for this Act. 15 `(2) If under an Act, a law, an agreement or an arrangement an amount is 16 to be paid into the public bank accounts, other than the bank accounts for the 17 trust and special funds, the amount is to be paid into the Treasurer's 18 consolidated fund bank account. 19 of appropriation for 1998-99 financial year 20 `Availability `122. Section 23 of the pre-amended Act applies to appropriations made 21 available for the supply services for the 1998-99 financial year until 15 days 22 after the end of that financial year. 23 24 Sections 4 (Meaning of "administered receipts) and 9 (Controlled receipts do not form part of consolidated fund)

 


 

s 48 62 s 48 Financial Administration Legislation Amendment between subdivisions etc. 1 `Transfer `123. For the 1998-99 financial year, section 24 of the pre-amended Act 2 continues to apply and the Treasurer may exercise a power under that 3 section until 15 days after the end of that financial year. 4 vote of Treasury may be applied in respect of a supply service 5 `When of another department 6 `124. For the 1998-99 financial year, section 24A of the pre-amended 7 Act continues to apply and the Treasurer may exercise a power under that 8 section until 15 days after the end of that financial year. 9 for unforeseen expenditure in 1998-99 financial year 10 `Provision `125.(1) For the 1998-99 financial year, section 25A(1) and (2) of the 11 post-amended Act applies to the Treasurer as if-- 12 (a) the reference in section 25A(1) to section 25 were a reference to 13 section 25 of the pre-amended Act; and 14 (b) the reference in section 25A(1) to the consolidated fund were a 15 reference to the public accounts. 16 23D to apply to amount that may be paid pending Annual 17 `Section Appropriation Act for 1999-2000 financial year 18 `126. Section 23D25 of the post-amended Act applies to the authority 19 given by the Appropriation Act 1998, section 426 and the amount stated in 20 the Appropriation Act 1998, section 4 is the supply amount for section 23D 21 for the 1999-2000 financial year. 22 25 Section 23D (Supply for financial year pending Annual Appropriation Act) 26 Appropriation Act 1998, section 4 states as follows-- `Supply for 1999-2000 4. Pending the enactment of the Annual Appropriation Act for the financial year starting on 1 July 1999, the Treasurer may pay $8 072 302 000 from the consolidated fund to departments in that financial year.'.

 


 

s 48 63 s 48 Financial Administration Legislation Amendment statement by Treasurer of receipts and expenditure, 1 `Quarterly Treasurer's annual statement and consolidated whole-of-government 2 financial statement 3 `127.(1) Sections 38 and 39 of the pre-amended Act apply to the fourth 4 quarter of the 1998-99 financial year and the 1998-99 financial year. 5 `(2) Section 38B of the post-amended Act does not apply to the 1998-99 6 financial year. 7 report and general purpose financial statements of 8 `Annual departments for 1998-99 financial year 9 `128.(1) For the 1998-99 financial year, the annual report and general 10 purpose financial statements are to be prepared under the post-amended 11 Act. 12 `(2) Sections 39 and 40 of the post-amended Act apply to the matters 13 dealt with in the sections. 14 fee chargeable only for borrowing after commencement 15 `Borrowing `129. Section 40B of the post-amended Act applies only to a borrowing 16 after the commencement. 17 financial statements of statutory body and audit of 18 `Annual statements for 1998-99 financial year 19 `130.(1) For the 1998-99 financial year, the annual financial statements 20 of a statutory body are to be prepared under the post-amended Act. 21 `(2) Sections 46F and 46G of the post-amended Act apply to the matters 22 dealt with in the sections. 23 and special payments 24 `Losses `131. For the 1998-99 financial year, section 106 of the pre-amended 25 Act applies to losses and special payments as mentioned in that section. 26

 


 

s 48 64 s 48 Financial Administration Legislation Amendment made under s 41 of pre-amended Act 1 `Investments `132.(1) Section 41 of the pre-amended Act applies in relation to 2 investments made under that section before the commencement. 3 `(2) However if an investment was made with moneys in a fund of the 4 trust and special funds, the interest and other moneys received for the 5 investment are to be paid to the accountable department for the fund. 6 of public accounts for financial year 1998-99 7 `Auditing `133. For the 1998-99 financial year, the public accounts are to be 8 audited under the pre-amended Act and, for that purpose, sections 73, 81, 9 93 and 98 of the pre-amended Act apply. 10 `Subdivision 4--Pre-amended Act to continue to take effect in relation to 11 other matters for 1998-99 financial year 12 statement about effect of pre-amended Act to 1998-99 13 `General financial year 14 `134.(1) The pre-amended Act continues to have effect to the extent that, 15 if the amendment Act had not commenced-- 16 (a) the matters that would have had to be done in relation to the 17 1998-99 financial year must be done under the pre-amended Act; 18 and 19 (b) powers under the pre-amended Act may be exercised for the 20 purposes of those matters. 21 `(2) Subsection (1) is subject to the an express provision in this division 22 to the contrary. 23 of words in provisions of pre-amended Act applying after 24 `Meaning commencement 25 `135. Words used in a provision of the pre-amended Act applying after 26 the commencement under this division have the meanings the words have 27 under the pre-amended Act.'. 28

 


 

s 49 65 s 49 Financial Administration Legislation Amendment of new schs 1-3 1 Insertion Clause 49. At the end-- 2 insert-- 3 `SCHEDULE 1 4 THER ACCOUNTABLE OFFICERS FOR CERTAIN 5 `O BODIES 6 section 35A 7 Accountable officer Body Auditor-general Audit office Parliamentary Commissioner for Parliamentary Commissioner for 8 Administrative Investigations Administrative Investigations 9 10 11

 


 

s 49 66 s 49 Financial Administration Legislation Amendment `SCHEDULE 2 1 ONTINUING FUNDS 2 `C schedule 3, definition "continuing fund" 3 Name of Name of fund New name 4 department Department of CITEC Trust Fund CITEC Fund 5 Communication and 6 Commonwealth Grants to Commonwealth Information, Local 7 Local Authorities Trust Fund Grants to Local Government and 8 Authorities Fund Planning Department of Commonwealth Education -- 9 Education Fund Department of Ambulance Service Trust Ambulance 10 Emergency Services Fund Service Fund QFRA Trust Fund QFRA Fund Department of Aboriginal and Torres Strait -- 11 Housing Islander Housing Fund Home Purchase Assistance -- Account Housing Commercial -- Services Fund

 


 

s 49 67 s 49 Financial Administration Legislation Amendment Department of Crown Law Trust Fund Crown Law 1 Justice and Fund 2 Attorney-General Queensland Cultural -- Facilities Fund Department of Main Main Roads Business Main Roads 3 Roads Operations Trust Fund Business Operations Fund Developers Infrastructure Developers Contributions Trust Fund Infrastructure Fund Department of Coal Industry Fund -- 4 Mines and Energy Coal Industry Welfare Fund -- Department of Artesian Bores and Water -- 5 Natural Resources Supply Areas Working Account Water Operations Fund -- Department of Forestry Fund -- 6 Primary Industries Department of Building Trust Fund Building Fund 7 Public Works Contract Management Fund -- Maintenance and Operations Maintenance and Trust Fund Operations Fund

 


 

s 49 68 s 49 Financial Administration Legislation Amendment Project Services Trust Fund Project Services Fund Property Management Trust Property Fund Management Fund Q-FLEET Trust Fund Q-FLEET Fund Queensland Government -- Printing Office Fund Sales and Distribution Trust Sales and Fund Distribution Fund Department of State National Industry Extension -- 1 Development Service Fund Department of Sports and Youth Fund -- 2 Tourism, Sport and 3 Racing Treasury Department Companies Liquidation -- Account Franchise Fees -- Compensation Fund Government Schemes -- Agency Fund Government Superannuation -- Provision Fund Superannuation Office Trust Superannuation Fund Office Fund 4

 


 

s 49 69 s 49 Financial Administration Legislation Amendment `SCHEDULE 3 1 ICTIONARY 2 `D section 2 3 "accountable officer" means the person who is, or is appointed as, an 4 accountable officer under section 34, 35 or 35A. 5 "administered items" means items of expenditure of a department-- 6 (a) for non-departmental outputs of the department to be delivered by 7 a statutory body or other authority, corporation, instrumentality or 8 office; or 9 (b) for the acquisition of assets over which the department has no 10 control but the department administers for the State; or 11 (c) for the discharge of liabilities that, even though the liabilities were 12 not incurred by the department, the department undertakes to 13 discharge for the State; or 14 (d) for other purposes for which the funds are merely transferred 15 through the departmental accounts of the department even though 16 the department is not responsible for the purposes. 17 "administered receipt" see section 4(1). 18 "Annual Appropriation Act" see section 3. 19 "annual report", of a department, means a report prepared and given to 20 the appropriate Minister of the department under section 39, other than 21 a short form annual report. 22 "appropriate Minister" means-- 23 (a) for a department--the Minister administering the department; or 24 (b) for the Town Commission established under the Alcan 25 Queensland Pty. Limited Agreement Act 1965--the Minister 26 administering matters connected with the Town Commission; or 27

 


 

s 49 70 s 49 Financial Administration Legislation Amendment (c) for a council established under the Local Government (Aboriginal 1 Lands) Act 1978, the Community Services (Aborigines) Act 1984 2 or the Community Services (Torres Strait) Act 1984--the 3 Minister administering matters connected with the council; or 4 (d) for another local government--the Minister administering the 5 Local Government Act 1993; or 6 (e) for a statutory body--the Minister administering the Act under 7 which the statutory body is established; or 8 (f) for another public sector entity--the Minister administering 9 matters connected with the entity. 10 "appropriation" means an amount appropriated by an Act. 11 "Appropriation Act" means an Act that authorises amounts to be paid 12 from the consolidated fund to departments in a financial year. 13 "audit office" means the Queensland Audit Office established under 14 section 47(2). 15 "authorised auditor" means-- 16 (a) the auditor-general or deputy auditor-general; or 17 (b) a member of the staff of the audit office; or 18 (c) a contract auditor. 19 "body" includes a person and an unincorporated body. 20 "borrowing fee" see section 40B(2). 21 "chairperson", of a statutory body, means-- 22 (a) if the statutory body is a corporation sole--the person who 23 constitutes the corporation sole; or 24 (b) otherwise-- 25 (i) the person appointed as chairperson of the statutory body; or 26 (ii) if no-one is appointed as chairperson--the person who 27 presides at meetings of the statutory body or of the 28 governing body of the statutory body. 29

 


 

s 49 71 s 49 Financial Administration Legislation Amendment "consolidated fund" means the consolidated fund established under 1 section 7. 2 "consolidated fund accounts" see section 10(1). 3 "consolidated whole-of-government financial statement" see 4 section 38B(1). 5 "continuing fund" means a fund mentioned in schedule 2 that has not 6 been closed by the Treasurer under section 31. 7 "contract auditor" means a person who is appointed under this Act as a 8 contract auditor. 9 "control", of an entity, has the meaning given by section 5A. 10 "controlled entity" means an entity that is controlled by another entity. 11 "controlled receipt" see section 4(2). 12 "deliver" a departmental output, administered item or equity adjustment, 13 includes provide the output, item or adjustment. 14 "derivative transactions" see Statutory Bodies Financial Arrangements 15 Act 1982, the schedule.27 16 "department" see section 4A. 17 "departmental accounts", of a department, means the accounts 18 established and kept by the accountable officer under section 12 for the 19 department. 20 "departmental financial-institution accounts", of a department, means 21 the departmental financial-institution accounts established and kept for 22 the department under section 18. 23 "departmental outputs" means discrete services or other products, 24 27 Derivative transactions is defined in the Statutory Bodies Financial Arrangements Act 1982, schedule as follows, but not including the examples of the definition-- ` "derivative transactions" means transactions entered into for-- (a) managing or varying financial returns or financial or currency risks, including, for example, risks associated with the volatility of currency exchange, interest and discount rates; or (b) returning gains, or avoiding losses, by reference to financial or currency obligations or the movement of currency exchange, interest and discount rates or commodity prices.'.

 


 

s 49 72 s 49 Financial Administration Legislation Amendment including policy advice, delivered by a department to its external 1 clients. 2 "entity" has the meaning given by section 5A. 3 "equity adjustment", for a financial year, means-- 4 (a) an equity injection to a department for the financial year; or 5 (b) an equity withdrawal from a department for the financial year. 6 "equity injection", to a department, means an amount provided under the 7 Annual Appropriation Act to the department for increasing the State's 8 net asset holding in the department. 9 "equity withdrawal" , in relation to a department, means an amount stated 10 in an Annual Appropriation Act as the equity withdrawal from the 11 department. 12 "expenditure" means the actual payment of moneys. 13 "external clients", of a department, statutory body or other body, means 14 clients external to the department, statutory body or other body. 15 "financial institution" includes a body corporate registered as a foreign 16 society under the Financial Institutions Code 1992, part 11.28 17 "financial-institution account" means an account established and kept at a 18 financial institution. 19 "financial management standard" means a standard made under 20 section 46L. 21 "financial year" means-- 22 (a) subject to paragraph (b), a period of 12 months beginning on 23 1 July; or 24 (b) for an entity for which another period is stated as its financial year 25 by the Act under which the entity is established or another 26 law--the other period. 27 "fund to which this Act applies" means any of the following-- 28 (a) a continuing fund; 29 28 Financial Institutions Code 1992, part 11 (Foreign societies)

 


 

s 49 73 s 49 Financial Administration Legislation Amendment (b) the Treasurer's unclaimed moneys fund; 1 (c) a fund established under another Act that, under that Act, is 2 continued in existence subject to part 8, division 2;29 3 (d) a fund established under another Act that provides for the 4 application of this Act to the fund. 5 "further 2 weeks", for a financial year, means the 14 days after the end of 6 that financial year. 7 "heading", for a department, means each of the following to which the 8 department's vote may be applied-- 9 (a) the departmental outputs of the department; 10 (b) administered items of the department; 11 (c) the equity adjustment of the department. 12 "internal audit" means an independent appraisal activity established and 13 maintained for this Act. 14 "internal control" means the methods adopted within an entity-- 15 (a) to safeguard its assets; and 16 (b) to check the accuracy and reliability of its accounting information; 17 and 18 (c) to secure compliance with the prescribed requirements that apply 19 to the entity. 20 "moneys" includes-- 21 (a) negotiable instruments; and 22 (b) securities of any kind for the payment of moneys. 23 "moneys received from an investment" includes-- 24 (a) moneys received as interest, or another form of earnings on an 25 investment, while the investment continues; and 26 29 The schedule of the amendment Act amends various Acts including Acts that establish funds. The amendments of the Acts that establish funds provide that the funds continue in existence subject to the Financial Administration and Audit Act 1977, part 8, division 2.

 


 

s 49 74 s 49 Financial Administration Legislation Amendment (b) moneys received at the maturity of an investment or on its 1 liquidation. 2 "negotiable instrument" means an instrument ordering or authorising the 3 payment of moneys, if the instrument may be lodged with a financial 4 institution enabling the financial institution to collect moneys so 5 payable and credit them to an account with the financial institution. 6 7 Examples of negotiable instruments-- 8 Bills of exchange, payment orders, money orders and promissory notes. "non-departmental outputs" means discrete services or other products, 9 including policy advice that, under an Annual Appropriation Act, are to 10 be delivered by-- 11 (a) a statutory body to its external clients; or 12 (b) another authority, corporation, instrumentality or office, that is 13 part of a department under section 4A(2), to the external clients of 14 the other authority, corporation, instrumentality or office. 15 "officer", of a public sector entity, includes a member or employee of the 16 entity. 17 "other moneys" means-- 18 (a) moneys received or held by the Treasurer, an accountable officer 19 or other officer or employee of a department in the course of his 20 or her official duties, but not received or held for the State; or 21 (b) moneys in a fund established under another Act that provides for 22 amounts received for the fund to be deposited in a departmental 23 financial-institution account used only for amounts received for 24 the fund. 25 26 Example of paragraph (a)-- 27 Moneys in the Government Superannuation Provision Fund. "other property" means property, other than public property and other 28 moneys, held by the Treasurer, an accountable officer or other officer 29 or employee of a department in the course of his or her official duties. 30 "output, item or adjustment", of a department, means a departmental 31 output, administered item or equity adjustment of the department. 32

 


 

s 49 75 s 49 Financial Administration Legislation Amendment "outputs, items and adjustment", of a department, means the 1 departmental outputs, administered items and equity adjustment of the 2 department. 3 "parent entity" means an entity that controls another entity. 4 "parliamentary committee" means the Public Accounts Committee 5 established under the Parliamentary Committees Act 1995. 6 "pay" includes issue. 7 "prescribed accounting standards" means any of the following applied 8 under this Act, either as made or changed, by a financial management 9 standard-- 10 (a) Australian Accounting Standards; 11 (b) Statements of Accounting Concepts; 12 (c) Urgent Issues Group Abstracts. 13 "prescribed requirements" means requirements prescribed under this 14 Act, another Act or a financial management standard, but do not 15 include the requirements of a financial management practice manual. 16 "public moneys" means all of the following-- 17 (a) moneys received or held by a person for the State; 18 (b) moneys that, under this Act or another Act, are directed to be paid 19 to, or to form part of, the consolidated fund or a departmental 20 financial-institution account, other than other moneys. 21 "public property" means all property other than public moneys held by a 22 person for or on behalf of the State. 23 "public sector entity" means-- 24 (a) a department; or 25 (b) a local government; or 26 (c) a statutory body; or 27 (d) a controlled entity of a department, local government or statutory 28 body. 29

 


 

s 49 76 s 49 Financial Administration Legislation Amendment "quarter", of a financial year starting on 1 July of the year, means any of 1 the following-- 2 1 July to 30 September in the year 3 1 October to 31 December in the year 4 1 January to 31 March in the year 5 1 April to 30 June in the year. 6 "receive" includes collect. 7 "short form annual report" means-- 8 (a) for a department--a report prepared under section 39(5); or 9 (b) for a statutory body--a report prepared under section 46J(4). 10 "special payments" includes ex gratia and extra-contractual expenditure. 11 "statutory body" see section 5. 12 "summary report" see section 46KA(2). 13 "supplementary appropriation" means an appropriation for the 14 unforeseen expenditure for a financial year. 15 "tax equivalents manual" means the tax equivalents manual under the 16 Government Owned Corporations Act 1993, section 155.30 17 "Treasurer's appropriation statement" see section 38A(1). 18 "Treasurer's consolidated fund bank account" see section 17(1). 19 "Treasurer's consolidated fund investment account" means the account 20 by that name mentioned in section 10(1)(b). 21 "Treasurer's consolidated fund operating account" means the account 22 by that name mentioned in section 10(1)(a). 23 "treasury department" means the department in which part 2 is 24 administered. 25 "TISFIA" see section 41(1)(b). 26 30 Government Owned Corporations Act 1993, section 155 (Liability for Commonwealth tax equivalents)

 


 

s 50 77 s 50 Financial Administration Legislation Amendment "under-Treasurer" means the chief executive of the treasury department. 1 "unforeseen expenditure" means an expenditure authorised in advance of 2 appropriation by the Governor in Council under section 25. 3 "vote", for a department, means the total amount appropriated for the 4 department by an Annual Appropriation Act adjusted, if necessary, to 5 take account of an amount paid under section 24A.'. 6 ART 4--MISCELLANEOUS 7 P of Acts in schedule 8 Amendments Clause 50. The schedule amends the Acts mentioned in it. 9

 


 

78 Financial Administration Legislation Amendment CHEDULE 1 S CONSEQUENTIAL AMENDMENTS TO VARIOUS 2 ACTS RELATING TO CLOSURE OF TRUST AND 3 SPECIAL FUNDS AND OTHER MINOR 4 CONSEQUENTIAL AMENDMENTS 5 section 50 6 CTS INTERPRETATION ACT 1954 7 A 1. Section 36, definition "consolidated fund"-- 8 omit, insert-- 9 ` "consolidated fund" means the consolidated fund established under the 10 Financial Administration and Audit Act 1977, section 7.31'. 11 2. Section 47C(3)(b), `public accounts'-- 12 omit, insert-- 13 `consolidated fund'. 14 PPEAL COSTS FUND ACT 1973 15 A 1. Section 5(1)-- 16 omit, insert-- 17 `5.(1) The Appeal Costs Fund is continued in existence subject to the 18 31 Financial Administration and Audit Act 1977, section 7 (Consolidated fund)

 


 

79 Financial Administration Legislation Amendment SCHEDULE (continued) Financial Administration and Audit Act 1977, part 8, division 2.32 1 `(1A) Accounts for the fund must be kept as part of the departmental 2 accounts of the department. 3 `(1B) However, amounts received for the fund must be deposited in a 4 departmental financial-institution account of the department used only for 5 amounts received for the fund.'. 6 2. Section 5(9)-- 7 omit, insert-- 8 `(9) In this section-- 9 "departmental accounts", of a department, means the accounts of the 10 department under the Financial Administration and Audit Act 1977, 11 section 12. 12 "departmental financial-institution account", of a department, means an 13 account of the department kept under the Financial Administration and 14 Audit Act 1977, section 18.'. 15 3. Section 12, `Treasurer'-- 16 omit, insert-- 17 `Minister'. 18 4. Section 13, `Treasurer'-- 19 omit, insert-- 20 `Minister'. 21 32 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

80 Financial Administration Legislation Amendment SCHEDULE (continued) UCTIONEERS AND AGENTS ACT 1971 1 A 1. Section 114(1)-- 2 omit, insert-- 3 `114.(1) The auctioneers and agents fidelity guarantee fund (the "fund") 4 is continued in existence subject to the Financial Administration and Audit 5 Act 1977, part 8, division 2. 6 `(1A) Accounts for the fund must be kept as part of the departmental 7 accounts of the department. 8 `(1B) Amounts received for the fund must be deposited in a 9 departmental financial-institution account of the department but may be 10 deposited in an account used for depositing other amounts of the 11 department.'. 12 2. Section 114(2), `The fund shall consist of'-- 13 omit, insert-- 14 `Amounts received for the fund include'. 15 3. Section 114(3), `There shall be paid out of the fund'-- 16 omit, insert-- 17 `An amount is payable from the fund only for'. 18 4. Section 114(3)(e)-- 19 omit. 20 5. Section 114(4), `Treasurer'-- 21 omit, insert-- 22 `Minister'. 23

 


 

81 Financial Administration Legislation Amendment SCHEDULE (continued) 6. Section 114-- 1 insert-- 2 `(7) In this section-- 3 "departmental accounts", of a department, means the accounts of the 4 department under the Financial Administration and Audit Act 1977, 5 section 12. 6 "departmental financial-institution account", of a department, means an 7 account of the department kept under the Financial Administration and 8 Audit Act 1977, section 18. 9 "other amounts", of a department, means amounts received by the 10 department other than amounts received for the fund.'. 11 BANANA INDUSTRY PROTECTION ACT 1989 12 1. Section 3-- 13 insert-- 14 ` "fund" see section 14(1).'. 15 2. Section 14(1)-- 16 omit, insert-- 17 `14.(1) The banana industry fund (the "fund") is continued in existence 18 subject to the Financial Administration and Audit Act 1977, part 8, 19 division 2.33 20 `(1A) Accounts for the fund must be kept as part of the departmental 21 accounts of the department. 22 33 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

82 Financial Administration Legislation Amendment SCHEDULE (continued) `(1B) Amounts received for the fund must be deposited in a 1 departmental financial-institution account of the department but may be 2 deposited in an account used for depositing other amounts of the 3 department.'. 4 3. Section 14(2), `There shall be paid into the fund'-- 5 omit, insert-- 6 `Amounts received for the fund include the following'. 7 4. Section 14(3), from `There shall be paid' to `of the fund'-- 8 omit, insert-- 9 `An amount is payable from the fund only for'. 10 5. Section 14-- 11 insert-- 12 `(5) In this section-- 13 "departmental accounts", of a department, means the accounts of the 14 department under the Financial Administration and Audit Act 1977, 15 section 12. 16 "departmental financial-institution account", of a department, means an 17 account of the department kept under the Financial Administration and 18 Audit Act 1977, section 18.'. 19 "other amounts", of a department, means amounts received by the 20 department other than amounts received for the fund.'. 21

 


 

83 Financial Administration Legislation Amendment SCHEDULE (continued) BEACH PROTECTION ACT 1968 1 1. Section 3(1)-- 2 insert-- 3 ` "fund" see section 29(1).'. 4 2. Section 29-- 5 omit, insert-- 6 `Beach Protection Authority Fund 7 `29.(1) The Beach Protection Authority Fund (the "fund") is continued 8 in existence subject to the Financial Administration and Audit Act 1977, 9 part 8, division 2.34 10 `(2) Accounts for the fund must be kept as part of the departmental 11 accounts of the department. 12 `(3) Amounts received for the fund must be deposited in a departmental 13 financial-institution account of the department but may be deposited in an 14 account used for depositing other amounts of the department. 15 `(4) Amounts received for the fund include-- 16 (a) amounts paid to the authority by way of loan for the purposes of 17 this Act; and 18 (b) amounts paid to the department as part of the department's 19 departmental vote under the Financial Administration and Audit 20 Act 1977 and made available by the department to the authority 21 for the fund; and 22 (c) other amounts paid to the authority for the purposes of this Act. 23 34 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

84 Financial Administration Legislation Amendment SCHEDULE (continued) `(5) An amount is payable from the fund only for a liability necessarily 1 incurred by the authority in the performance of the functions under this Act. 2 `(6) In this section-- 3 "departmental accounts", of a department, means the accounts of the 4 department under the Financial Administration and Audit Act 1977, 5 section 12. 6 "departmental financial-institution account", of a department, means an 7 account of the department kept under the Financial Administration and 8 Audit Act 1977, section 18. 9 "other amounts", of a department, means amounts received by the 10 department other than amounts received for the fund.'. 11 3. Section 40(c), `paid into'-- 12 omit, insert-- 13 `received for'. 14 BRISBANE FOREST PARK ACT 1977 15 1. Section 40(1)-- 16 omit, insert-- 17 `40.(1) The Brisbane Forest Park Fund is continued in existence subject 18 to the Financial Administration and Audit Act 1977, part 8, division 2.35 19 `(1A) Accounts for the fund must be kept as part of the departmental 20 accounts of the department. 21 `(1B) Amounts received for the fund must be deposited in a 22 departmental financial-institution account of the department but may be 23 35 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

85 Financial Administration Legislation Amendment SCHEDULE (continued) deposited in an account used for depositing other amounts of the 1 department.'. 2 2. Section 40(2), from `There shall be' to `subsection (1)'-- 3 omit, insert-- 4 `Amounts received for the fund include the following'. 5 3. Section 40(2)(a)-- 6 omit, insert-- 7 `(a) amounts paid to the department as part of the department's 8 departmental vote under the Financial Administration and Audit 9 Act 1977 and made available by the department for the fund;'. 10 4. Section 40(3), from `There shall be paid' to `all expenditure'-- 11 omit, insert-- 12 `An amount is payable from the fund only for a liability'. 13 5. Section 41, heading-- 14 omit, insert-- 15 `Application of Financial Administration and Audit Act 1977'. 16 6. Section 41(3)-- 17 omit. 18

 


 

86 Financial Administration Legislation Amendment SCHEDULE (continued) BUILDING AND CONSTRUCTION INDUSTRY 1 (PORTABLE LONG SERVICE LEAVE) ACT 1991 2 1. Section 31(2), `from the public accounts'-- 3 omit, insert-- 4 `from the departmental accounts of the department under the Financial 5 Administration and Audit Act 1977, section 12,'. 6 2. Section 31(2), `to the public accounts'-- 7 omit, insert-- 8 `to the departmental accounts'. 9 ASINO CONTROL ACT 1982 10 C 1. Section 52(4) and (5)-- 11 omit, insert-- 12 `(4) The Casino Community Benefit Fund is continued in existence 13 subject to the Financial Administration and Audit Act 1977, part 8, 14 division 2.36 15 `(4A) Accounts for the fund must be kept as part of the departmental 16 accounts of the department and include separate accounts for the levies for 17 each casino licence. 18 `(4B) Amounts received for the fund must be deposited in a 19 departmental financial-institution account of the department but may be 20 deposited in an account used for depositing other amounts of the 21 36 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

87 Financial Administration Legislation Amendment SCHEDULE (continued) department. 1 `(5) Amounts received for the fund include the levies paid to the chief 2 executive.'. 3 2. Section 52(7)-- 4 omit. 5 3. Section 52-- 6 insert-- 7 `(11) In this section-- 8 "departmental accounts", of a department, means the accounts of the 9 department under the Financial Administration and Audit Act 1977, 10 section 12. 11 "departmental financial-institution account", of a department, means an 12 account of the department kept under the Financial Administration and 13 Audit Act 1977, section 18. 14 "other amounts", of a department, means amounts received by the 15 department other than amounts received for the fund.'. 16 4. Section 52(3A) to (11)-- 17 renumber as section 52(4) to (13). 18 CITY OF BRISBANE ACT 1924 19 1. Section 117, heading, `and certified'-- 20 omit. 21

 


 

88 Financial Administration Legislation Amendment SCHEDULE (continued) 2. Section 117-- 1 insert-- 2 `(1A) The auditor-general must audit the statements and prepare a report 3 about them.'. 4 3. Section 117(2), `auditor-general must certify on the financial 5 statements'-- 6 omit, insert-- 7 `report must state'. 8 4. Section 117(3) `certified financial statements'-- 9 omit, insert-- 10 `financial statements, and the auditor-general's report,'. 11 5. Section 118, from `have been' to `must be--' 12 omit, insert-- 13 `, and the auditor-general's report, have been given to the mayor under 14 section 117(3), the statements and report must be--'. 15 6. Section 118(a), `as certified by the auditor-general'-- 16 omit. 17 7. Section 119(4)(a), from `certified'-- 18 omit, insert-- 19 `audited by the auditor-general under section 117(1A); and'. 20

 


 

89 Financial Administration Legislation Amendment SCHEDULE (continued) 8. Section 119(4)(b), from `certificate'-- 1 omit, insert-- 2 `report under section 117(2) about the financial statements.'. 3 9. Section 125-- 4 insert-- 5 `(1A) The auditor-general must audit the statements of accounts and 6 prepare a report about them.'. 7 10. Section 125(2), from `auditor-general' to `by the trustees'-- 8 omit, insert-- 9 `report must state'. 10 11. Section 125(3), `certified'-- 11 omit. 12 12. Section 125(3)(a), after `statements'-- 13 insert-- 14 `, and the auditor-general's report,'. 15 13. Section 125(3)(b), after `statements'-- 16 insert-- 17 `and the report'. 18

 


 

90 Financial Administration Legislation Amendment SCHEDULE (continued) 14. Section 125(4), after `statements'-- 1 insert-- 2 `and the report'. 3 COMMUNITY SERVICES (ABORIGINES) ACT 1984 4 1. Section 5-- 5 insert-- 6 `(9) The Aborigines Welfare Fund mentioned in subsection (8) (the 7 "fund") is continued in existence subject to the Financial Administration 8 and Audit Act 1977, part 8, division 2.37 9 `(10) Accounts for the fund must be kept as part of the departmental 10 accounts of the department. 11 `(11) However, amounts received for the fund must be deposited in a 12 departmental financial-institution account of the department used only for 13 amounts received for the fund. 14 `(12) In this section-- 15 "departmental accounts", of a department, means the accounts of the 16 department under the Financial Administration and Audit Act 1977, 17 section 12. 18 "departmental financial-institution account", of a department, means an 19 account of the department kept under the Financial Administration and 20 Audit Act 1977, section 18.'. 21 37 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

91 Financial Administration Legislation Amendment SCHEDULE (continued) ONSUMER CREDIT (QUEENSLAND) ACT 1994 1 C 1. Section 51-- 2 omit, insert-- 3 `Establishment of fund 4 `51.(1) The Consumer Credit Fund is continued in existence subject to 5 the Financial Administration and Audit Act 1977, part 8, division 2.38 6 `(2) Accounts for the fund must be kept as part of the departmental 7 accounts of the department. 8 `(3) Amounts received for the fund must be deposited in a departmental 9 financial-institution account of the department but may be deposited in an 10 account used for depositing other amounts of the department. 11 `(4) In this section-- 12 "Consumer Credit Fund" means the fund established under the Credit 13 Act 1987, section 153A, and subsequently continued in existence. 14 "departmental accounts", of a department, means the accounts of the 15 department under the Financial Administration and Audit Act 1977, 16 section 12. 17 "departmental financial-institution account", of a department, means an 18 account of the department kept under the Financial Administration and 19 Audit Act 1977, section 18. 20 "other amounts", of a department, means amounts received by the 21 department other than amounts received for the fund.'. 22 38 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

92 Financial Administration Legislation Amendment SCHEDULE (continued) COURT FUNDS ACT 1973 1 1. Section 5(1)-- 2 omit, insert-- 3 `5.(1) The Court Suitors Fund (the "suitors fund") is continued in 4 existence subject to the Financial Administration and Audit Act 1977, 5 part 8, division 2.39 6 `(1A) Accounts for the suitors fund must be kept as part of the 7 departmental accounts of the department. 8 `(1B) However, amounts received for the suitors fund must be deposited 9 in a departmental financial-institution account of the department used only 10 for amounts received for the suitors fund.'. 11 2. Section 5-- 12 insert-- 13 `(4) In this section-- 14 "departmental accounts", of a department, means the accounts of the 15 department under the Financial Administration and Audit Act 1977, 16 section 12. 17 "departmental financial-institution account", of a department, means an 18 account of the department kept under the Financial Administration and 19 Audit Act 1977, section 18.'. 20 3. Section 4, 7(1), 8, 10, 12, 13, 15 and 16(2), `Treasurer'-- 21 omit, insert-- 22 `Minister'. 23 39 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

93 Financial Administration Legislation Amendment SCHEDULE (continued) 4. Section 7(2)-- 1 omit. 2 ISHERIES ACT 1994 3 F 1. Section 117(1), `is established.'-- 4 omit, insert-- 5 `is continued in existence subject to the Financial Administration and 6 Audit Act 1977, part 8, division 2.40'. 7 2. Section 117(2), (3) and (4)-- 8 omit, insert-- 9 `(2) Accounts for the fund must be kept as part of the departmental 10 accounts of the department. 11 `(3) Amounts received for the fund must be deposited in a departmental 12 financial-institution account of the department but may be deposited in an 13 account used for depositing other amounts of the department. 14 `(4) Amounts received for the fund include-- 15 (a) amounts paid to the department as part of the department's 16 departmental vote under the Financial Administration and Audit 17 Act 1977 and made available by the department for the fund; and 18 (b) penalties, costs and fees recovered or received by the Authority; 19 and 20 (c) other amounts recovered or received under this Act if, under a 21 regulation, the amounts must be paid into the fund.'. 22 40 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

94 Financial Administration Legislation Amendment SCHEDULE (continued) 3. Section 117-- 1 insert-- 2 `(6) In this section-- 3 "departmental accounts", of a department, means the accounts of the 4 department under the Financial Administration and Audit Act 1977, 5 section 12. 6 "departmental financial-institution account", of a department, means an 7 account of the department kept under the Financial Administration and 8 Audit Act 1977, section 18. 9 "other amounts", of a department, means amounts received by the 10 department other than amounts received for the fund.'. 11 4. Section 203(4)(d), `uses its funds or reputation'-- 12 omit, insert-- 13 `uses the Fisheries Research Fund, or its reputation,'. 14 UNERAL BENEFITS BUSINESS ACT 1982 15 F 1. Section 5-- 16 insert-- 17 ` "fund" see section 9(1).'. 18 2. Section 9(1)-- 19 omit, insert-- 20 `9.(1) The Funeral Benefit Trust Fund (the "fund") is continued in 21 existence subject to the Financial Administration and Audit Act 1977, 22

 


 

95 Financial Administration Legislation Amendment SCHEDULE (continued) part 8, division 2.41 1 `(1A) Accounts for the fund must be kept as part of the departmental 2 accounts of the department. 3 `(1B) However, amounts received for the fund must be deposited in a 4 departmental financial-institution account of the department used only for 5 amounts received for the fund.'. 6 3. Section 9-- 7 insert-- 8 `(7) In this section-- 9 "departmental accounts", of a department, means the accounts of the 10 department under the Financial Administration and Audit Act 1977, 11 section 12. 12 "departmental financial-institution account", of a department, means an 13 account of the department kept under the Financial Administration and 14 Audit Act 1977, section 18.'. 15 AMING MACHINE ACT 1991 16 G 1. Section 3-- 17 insert-- 18 ` "departmental accounts", of a department, means the accounts of the 19 department under the Financial Administration and Audit Act 1977, 20 section 12. 21 41 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

96 Financial Administration Legislation Amendment SCHEDULE (continued) "departmental financial-institution account", of a department, means an 1 account of the department kept under the Financial Administration and 2 Audit Act 1977, section 18.'. 3 2. Section 166-- 4 omit, insert-- 5 `Sport and recreation benefit fund 6 `166.(1) The sport and recreation benefit fund is continued in existence 7 subject to the Financial Administration and Audit Act 1977, part 8, 8 division 2.42 9 `(2) Accounts for the fund must be kept as part of the departmental 10 accounts of the department of government that deals with matters about 11 sport (the "department"). 12 `(3) Amounts received for the fund must be deposited in a departmental 13 financial-institution account of the department but may be deposited in an 14 account used for depositing other amounts received by the department other 15 than amounts received for the fund.'. 16 3. Section 167-- 17 omit, insert-- 18 `Charities and rehabilitation benefit fund 19 `167.(1) The charities and rehabilitation benefit fund is continued in 20 existence subject to the Financial Administration and Audit Act 1977, 21 part 8, division 2.43 22 42 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999) 43 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

97 Financial Administration Legislation Amendment SCHEDULE (continued) `(2) Accounts for the fund must be kept as part of the departmental 1 accounts of the department of government that deals with matters about 2 charities (the "department"). 3 `(3) Amounts received for the fund must be deposited in a departmental 4 financial-institution account of the department but may be deposited in an 5 account used for depositing other amounts by the department other than 6 amounts received for the fund.'. 7 4. Section 168(1)-- 8 omit, insert-- 9 `168.(1) The gaming machine community benefit fund is continued in 10 existence subject to the Financial Administration and Audit Act 1977, 11 part 8, division 2. 12 `(1A) Accounts for the fund must be kept as part of the departmental 13 accounts of the department. 14 `(1B) Amounts received for the fund must be deposited in a 15 departmental financial-institution account of the department but may be 16 deposited in an account used for depositing other amounts by the 17 department other than amounts received for the fund.'. 18 5. Section 174(2), `an account established in the Treasury'-- 19 omit, insert-- 20 `one of the accounts of the departmental accounts of the department that 21 is used only'. 22

 


 

98 Financial Administration Legislation Amendment SCHEDULE (continued) INDUSTRIAL DEVELOPMENT ACT 1963 1 1. Section 10(1) and (2)-- 2 omit, insert-- 3 `10.(1) The Estates Construction Fund (the "fund") is continued in 4 existence subject to the Financial Administration and Audit Act 1977, 5 part 8, division 2.44 6 `(2) Accounts for the fund must be kept as part of the departmental 7 accounts of the department. 8 `(2A) However, amounts received for the fund must be deposited in a 9 departmental financial-institution account of the department used only for 10 amounts received for the fund.'. 11 2. Section 10(3)(a)-- 12 omit, insert-- 13 `(a) amounts paid to the department as part of the department's 14 departmental vote under the Financial Administration and Audit 15 Act 1977 and made available by the department for the fund; and'. 16 3. Section 10(5)-- 17 insert-- 18 ` "departmental accounts", of a department, means the accounts of the 19 department under the Financial Administration and Audit Act 1977, 20 section 12. 21 44 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

99 Financial Administration Legislation Amendment SCHEDULE (continued) "departmental financial-institution account", of a department, means an 1 account of the department kept under the Financial Administration and 2 Audit Act 1977, section 18.'. 3 AND TAX ACT 1915 4 L 1. Section 4A(1), `public accounts'-- 5 omit, insert-- 6 `the consolidated fund accounts and the departmental accounts'. 7 OCAL GOVERNMENT ACT 1993 8 L 1. Section 532(a), `certified'-- 9 omit, insert-- 10 `audited'. 11 2. Section 532(b), `certificate'-- 12 omit, insert-- 13 `report'. 14 MEDICAL ACT AND OTHER ACTS 15 (ADMINISTRATION) ACT 1966 16 1. Section 11(2), from `shall certify' to `section 11A'-- 17 omit, insert-- 18 `must prepare a report about the annual statements of account prepared 19 under section 11A and, in the report, state'. 20

 


 

100 Financial Administration Legislation Amendment SCHEDULE (continued) 2. Section 11(2), from `last preceding;'-- 1 omit, insert-- 2 `last preceding.'. 3 3. Section 11-- 4 insert-- 5 `(2A) As soon as practicable after the auditor-general has prepared the 6 report, the auditor-general must give the statements and the report to the 7 board concerned.'. 8 4. Section 11(3), from `bearing' to `shall'-- 9 omit, insert-- 10 `, and the auditor-general's report, given to a board under 11 subsection (2A), must'. 12 5. Section 11(3), from `certified statements' to `recommendations'-- 13 omit, insert-- 14 `statements and report'. 15 6. Section 11A(2), from `audit'-- 16 omit, insert-- 17 `the auditor-general to audit, and prepare a report, under section 11.'. 18 7. Section 11B(2), from `bearing'-- 19 omit, insert-- 20 `, and the report of the auditor-general under section 11.'. 21

 


 

101 Financial Administration Legislation Amendment SCHEDULE (continued) 8. Section 11B(3), `shall lay'-- 1 omit, insert-- 2 `must table'. 3 ARLIAMENTARY COMMITTEES ACT 1995 4 P 1. Section 21(2)(b)(i), `public accounts'-- 5 omit, insert-- 6 `consolidated fund or the controlled receipts of a department'. 7 2. Schedule 2, definition "Annual Appropriation Act", `section 5(1)'-- 8 omit, insert-- 9 `schedule 3'. 10 PARLIAMENTARY CONTRIBUTORY 11 SUPERANNUATION ACT 1970 12 1. Section 6(1)-- 13 omit, insert-- 14 `6.(1) The Parliamentary Contributory Superannuation Fund is continued 15 in existence subject to the Financial Administration and Audit Act 1977, 16 part 8, division 2.45 17 `(1A) Accounts for the fund must be kept as part of the departmental 18 accounts of the department. 19 45 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

102 Financial Administration Legislation Amendment SCHEDULE (continued) `(1B) However, amounts received for the fund must be deposited in a 1 departmental financial-institution account of the department used only for 2 amounts received for the fund.'. 3 2. Section 6-- 4 insert-- 5 `(3) In this section-- 6 "departmental accounts", of a department, means the accounts of the 7 department under the Financial Administration and Audit Act 1977, 8 section 12. 9 "departmental financial-institution account", of a department, means an 10 account of the department kept under the Financial Administration and 11 Audit Act 1977, section 18.'. 12 ETROLEUM PRODUCTS SUBSIDY ACT 1965 13 P 1. Section 16(1)-- 14 omit, insert-- 15 `16.(1) The Commonwealth Petroleum Products Subsidies Fund (the 16 "fund") is continued in existence subject to the Financial Administration 17 and Audit Act 1977, part 8, division 2.46 18 `(1A) Accounts for the fund must be kept as part of the departmental 19 accounts of the department. 20 `(1B) Amounts received for the fund must be deposited in a 21 departmental financial-institution account of the department but may be 22 46 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

103 Financial Administration Legislation Amendment SCHEDULE (continued) deposited in an account used for depositing other amounts of the 1 department.'. 2 2. Section 16-- 3 insert-- 4 `(4) In this section-- 5 "departmental accounts", of a department, means the accounts of the 6 department under the Financial Administration and Audit Act 1977, 7 section 12. 8 "departmental financial-institution account", of a department, means an 9 account of the department kept under the Financial Administration and 10 Audit Act 1977, section 18. 11 "other amounts", of a department, means amounts received by the 12 department other than amounts received for the fund.'. 13 UBLIC SERVICE ACT 1996 14 P 1. Section 19(2), from `provision for accountable officers'-- 15 omit, insert-- 16 `provision-- 17 (a) for accountable officers under the Financial Administration and 18 Audit Act 1977, section 34A; and 19 (b) for the meaning of "department" under the Financial 20 Administration and Audit Act 1977, section 4A.47'. 21 47 Sections 34A (Accountable officers generally) and 4A (Meaning of "department")

 


 

104 Financial Administration Legislation Amendment SCHEDULE (continued) RACING AND BETTING ACT 1980 1 1. Section 10(1A)(b), `public accounts'-- 2 omit, insert-- 3 `consolidated fund and public sector entities'. 4 2. Section 116(1)-- 5 omit, insert-- 6 `116.(1) The Racing Development Fund (the "fund") is continued in 7 existence subject to the Financial Administration and Audit Act 1977, 8 part 8, division 2.48'. 9 3. Section 116-- 10 insert-- 11 `(2A) Accounts for the fund must be kept as part of the departmental 12 accounts of the department. 13 `(2B) Amounts received for the fund must be deposited in a 14 departmental financial-institution account of the department but may be 15 deposited in an account used for depositing other amounts of the 16 department.'. 17 4. Section 116(3), from `There shall be' to `manner prescribed'-- 18 omit, insert-- 19 `(3) Amounts received for the fund include the following'. 20 48 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

105 Financial Administration Legislation Amendment SCHEDULE (continued) 5. Section 116(3)(c)(v)-- 1 omit, insert-- 2 `(v) amounts paid to the department as part of the department's 3 departmental vote under the Financial Administration and Audit 4 Act 1977 and made available by the department for the fund;'. 5 6. Section 116-- 6 insert-- 7 `(6) In this section-- 8 "departmental accounts", of a department, means the accounts of the 9 department under the Financial Administration and Audit Act 1977, 10 section 12. 11 "departmental financial-institution account", of a department, means an 12 account of the department kept under the Financial Administration and 13 Audit Act 1977, section 18. 14 "other amounts", of a department, means amounts received by the 15 department other than amounts received for the fund.'. 16 ECREATION AREAS MANAGEMENT ACT 1988 17 R 1. Section 5, definition "fund", `and kept at the Treasury'-- 18 omit. 19 2. Section 18(1)(g), `or appropriation'-- 20 omit. 21

 


 

106 Financial Administration Legislation Amendment SCHEDULE (continued) 3. Section 24(1)-- 1 omit, insert-- 2 `24.(1) The Queensland Recreation Areas Management Board Fund is 3 continued in existence subject to the Financial Administration and Audit Act 4 1977, part 8, division 2.49 5 `(1A) Accounts for the fund must be kept as part of the departmental 6 accounts of the department. 7 `(1B) Amounts received for the fund must be deposited in a 8 departmental financial-institution account of the department but may be 9 deposited in an account used for depositing other amounts of the 10 department.'. 11 4. Section 24(2), from `There shall' to `subsection (1)'-- 12 omit, insert-- 13 `Amounts received for the fund include the following'. 14 5. Section 24(2)(a)-- 15 omit, insert-- 16 `(a) amounts paid to the department as part of the department's 17 departmental vote under the Financial Administration and Audit 18 Act 1977 and made available by the department to the board for 19 the fund;'. 20 6. Section 24-- 21 insert-- 22 `(4) In this section-- 23 49 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

107 Financial Administration Legislation Amendment SCHEDULE (continued) "departmental accounts", of a department, means the accounts of the 1 department under the Financial Administration and Audit Act 1977, 2 section 12. 3 "departmental financial-institution account", of a department, means an 4 account of the department kept under the Financial Administration and 5 Audit Act 1977, section 18. 6 "other amounts", of a department, means amounts received by the 7 department other than amounts received for the fund.'. 8 RURAL ADJUSTMENT AUTHORITY ACT 1994 9 1. Section 4, definition "public accounts"-- 10 omit. 11 2. Section 11(2)(b)(i), `public accounts'-- 12 omit, insert-- 13 `consolidated fund or a fund or the departmental accounts of a 14 department'. 15 RURAL LANDS PROTECTION ACT 1985 16 1. Section 6, definition "fund"-- 17 omit, insert-- 18 ` "fund" see section 210(1).'. 19 2. Section 58(h), `Treasury for payment into'-- 20 omit, insert-- 21 `department as revenue of'. 22

 


 

108 Financial Administration Legislation Amendment SCHEDULE (continued) 3. Section 61(4), `Treasury for payment into'-- 1 omit, insert-- 2 `department as revenue of'. 3 4. Section 210-- 4 omit, insert-- 5 `Rural Lands Protection Fund 6 `210.(1) The Rural Lands Protection Fund (the "fund") is continued in 7 existence subject to the Financial Administration and Audit Act 1977, 8 part 8, division 2.50 9 `(2) Accounts for the fund must be kept as part of the departmental 10 accounts of the department. 11 `(3) Amounts received for the fund must be deposited in a departmental 12 financial-institution account of the department but may be deposited in an 13 account used for depositing other amounts of the department. 14 `(4) In this section-- 15 "departmental accounts", of a department, means the accounts of the 16 department under the Financial Administration and Audit Act 1977, 17 section 12. 18 "departmental financial-institution account", of a department, means an 19 account of the department kept under the Financial Administration and 20 Audit Act 1977, section 18. 21 "other amounts", of a department, means amounts received by the 22 department other than amounts received for the fund.'. 23 50 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

109 Financial Administration Legislation Amendment SCHEDULE (continued) 5. Section 212, `There shall be paid into the fund'-- 1 omit, insert-- 2 `Amounts received for the fund include the following'. 3 6. Section 212(d)-- 4 omit, insert-- 5 `(d) all moneys transmitted under section 214 to the department as 6 revenue of the fund;'. 7 7. Section 212(j)-- 8 omit, insert-- 9 `(j) amounts paid to the department as part of the department's 10 departmental vote under the Financial Administration and Audit 11 Act 1977 and made available by the department to the protection 12 board for the fund;'. 13 8. Section 213, from `There' to `no other purpose'-- 14 omit, insert-- 15 `Payments for the following purposes are expenditures of the fund'. 16 9. Section 214, `Treasury'-- 17 omit, insert-- 18 `department'. 19

 


 

110 Financial Administration Legislation Amendment SCHEDULE (continued) TATE HOUSING ACT 1945 1 S 1. Section 4(1), definition "fund"-- 2 omit, insert-- 3 ` "fund" see section 16(1).'. 4 2. Section 16(1), (2) and (3)-- 5 omit, insert-- 6 `16.(1) The Queensland Housing Commission Fund (the "fund") is 7 continued in existence subject to the Financial Administration and Audit Act 8 1977, part 8, division 2.51 9 `(1A) Accounts for the fund must be kept as part of the departmental 10 accounts of the department. 11 `(2) Amounts received for the fund must be deposited in a departmental 12 financial-institution account of the commission but may be deposited in an 13 account used for depositing other amounts of the commission. 14 `(3) Amounts received for the fund include-- 15 (a) amounts paid to the department as part of the department's 16 departmental vote under the Financial Administration and Audit 17 Act 1977 and made available by the department to the 18 commission for the fund; and 19 (b) all moneys repaid to the commission for advances and interest on 20 advances made under this Act or another Act; and 21 (c) all other moneys received by the commission.'. 22 51 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

111 Financial Administration Legislation Amendment SCHEDULE (continued) 3. Section 16-- 1 insert-- 2 `(7) In this section-- 3 "departmental accounts", of a department, means the accounts of the 4 department under the Financial Administration and Audit Act 1977, 5 section 12. 6 "departmental financial-institution account", of a department, means an 7 account of the department kept under the Financial Administration and 8 Audit Act 1977, section 18. 9 "other amounts", of a department, means amounts received by the 10 department other than amounts received for the fund.'. 11 4. Section 45(2), `the certificate'-- 12 omit, insert-- 13 `a report'. 14 STATUTORY BODIES FINANCIAL 15 ARRANGEMENTS ACT 1982 16 1. Section 6(1)(i)-- 17 omit, insert-- 18 `(i) The Treasurer of Queensland under the Financial Administration 19 and Audit Act 1977, section 43;'. 20 2. Section 6(2)(a) and (b)-- 21 omit, insert-- 22 `(a) all or some of its income is paid into the consolidated fund; or 23 (b) all or some of its expenses are paid out of the consolidated fund, 24

 


 

112 Financial Administration Legislation Amendment SCHEDULE (continued) other than a payment in the nature of an endowment, grant-in-aid 1 or subsidy from the consolidated fund.'. 2 SUPERANNUATION (STATE PUBLIC SECTOR) ACT 3 1990 4 1. Section 10(1)-- 5 omit, insert-- 6 `10.(1) The State Public Sector Superannuation Fund (the "fund") is 7 continued in existence subject to the Financial Administration and Audit Act 8 1977, part 8, division 2.52 9 `(1A) Accounts for the fund must be kept as part of the departmental 10 accounts of the department. 11 `(1B) However, amounts received for the fund must be deposited in a 12 departmental financial-institution account of the department used only for 13 amounts received for the fund.'. 14 2. Section 10-- 15 insert-- 16 `(4) In this section-- 17 "departmental accounts", of a department, means the accounts of the 18 department under the Financial Administration and Audit Act 1977, 19 section 12. 20 "departmental financial-institution account", of a department, means an 21 account of the department kept under the Financial Administration and 22 Audit Act 1977, section 18.'. 23 52 Financial Administration and Audit Act 1977, part 8 (Transitional provisions), division 2 (Transitional provisions for Financial Administration Legislation Amendment Act 1999)

 


 

113 Financial Administration Legislation Amendment SCHEDULE (continued) 3. Section 29(b), `or such other fund as the Treasurer may 1 determine'-- 2 omit. 3 SUPREME COURT OF QUEENSLAND ACT 1991 4 1. Section 93D(1), `public accounts'-- 5 omit, insert-- 6 `the consolidated fund or moneys controlled by the public sector unit'. 7 2. Section 93D(3), definition "public accounts"-- 8 omit. 9 10 State of Queensland 1999

 


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