Western Australian Consolidated Acts Western Australian Consolidated Acts[s. 19]
1 . Terms used in this Schedule
(1) In this
Schedule —
commencement day means the day on which this
Schedule comes into operation;
FAA Act means the
Financial Administration and Audit Act 1985 ;
FM Act means the Financial Management
Act 2006 .
(2) Unless the
contrary intention appears, words and expressions used in this Schedule have
the same respective meaning as they have in the FAA Act or the FM Act, as the
case requires.
2 . Application of Interpretation Act 1984
(1) The provisions of
the Interpretation Act 1984 (for example, sections 16, 36 and 38)
about the repeal of written laws and the substitution of other written laws
for those so repealed apply to the repeal of the
Financial Administration and Audit Act 1985 as if —
(a) Part
II of that Act were repealed and re-enacted by the Financial Management
Act 2006 ; and
(b) Part
III of that Act were repealed and re-enacted by the Auditor General
Act 2006 .
(2) The other
provisions of this Schedule are additional to the provisions applied by
subclause (1) and do not affect the operation of the provisions applied
by that subclause.
Division 2 — Transitional provisions for the Financial
Administration and Audit Act 1985
3 . Financial Administration and Audit
Act 1985 section 6 (Consolidated Fund)
A determination made
by the Treasurer as to moneys that may be credited to the Consolidated Fund
under the FAA Act section 6(3)(d) that has effect immediately before the
commencement day continues to have effect, on and after that day, as if it
were a determination made by the Treasurer as to amounts that may be credited
to the Consolidated Account under the FM Act section 8(3)(a).
4 . Financial Administration and Audit
Act 1985 section 9 (trust accounts)
A trust account,
forming part of the Trust Fund constituted under the FAA Act section 9
and established under subsection (2)(c) of that section, that is
operative immediately before the commencement day continues to operate, on and
after that day, as —
(a) a
Treasurer’s special purpose account under the FM Act section 10(a)
or (f); or
(b) an
agency special purpose account under the FM Act section 16(1)(c) or (d),
as the case requires.
5 . Financial Administration and Audit
Act 1985 section 10 (trust statements)
(1) Unless the
Treasurer directs otherwise and subject to subclause (2), a trust
statement approved by the Treasurer under the FAA Act section 10 that has
effect immediately before the commencement day continues to have effect, on
and after that day, as if it were a special purpose statement or a trust
statement, as the case requires, approved by the Treasurer under the FM Act
section 17.
(2) A trust statement
prepared for the Hospital Fund established under the Hospital Fund
Act 1930 section 3 that —
(a) is
approved by the Treasurer under the FAA Act section 10; and
(b) has
effect immediately before the commencement day,
continues to have
effect, on and after that day, as if —
(c) it
were a special purpose statement approved by the Treasurer under the FM Act
section 17; and
(d) the
FM Act section 17(1)(a) were amended to read as follows —
“
(a) a
special purpose statement for an agency special purpose account operated by
the agency that is referred to in section 16(1)(a);
”.
6 . Financial Administration and Audit
Act 1985 section 15B (operating accounts)
An operating account
established for the purposes of the operations of a department under the FAA
Act section 15B that is operative immediately before the commencement day
continues to operate, on and after that day, as an agency special purpose
account established for the purposes of the operations of the department under
the FM Act section 16(1)(a).
7 . Financial Administration and Audit
Act 1985 section 21 (bank accounts)
(1) A bank account
maintained immediately before the commencement day under an authorisation
given by the Treasurer under the FAA Act section 21 is taken, on and
after that day, to be maintained under an authorisation given by the Treasurer
under the FM Act section 13.
(2) Despite the FM Act
section 13, a bank account to which subclause (1) applies that,
immediately before the commencement day, does not form part of the Public Bank
Account continues, on and after that day, not to form part of the Public Bank
Account.
8 . Financial Administration and Audit
Act 1985 section 23A (prescribed revenue)
A determination made
by the Treasurer in respect of prescribed revenue under the FAA Act
section 23A that has effect immediately before the commencement day
continues to have effect, on and after that day, as if it were a determination
made by the Treasurer in respect of prescribed receipts under the FM Act
section 23.
9 . Financial Administration and Audit
Act 1985 section 39 (investment income)
A determination made
by the Treasurer in respect of investment income under the FAA Act
section 39(5) that has effect immediately before the commencement day
continues to have effect, on and after that day, as if it were a determination
made by the Treasurer in respect of money received from investment under the
FM Act section 38(5).
10 . Financial Administration and Audit
Act 1985 section 58 (Treasurer’s Instructions)
(1) Subject to
subclause (3), a Treasurer’s Instruction issued under the FAA Act
section 58 that has effect immediately before the commencement day
continues to have effect, on and after that day, as if it were a
Treasurer’s instruction issued under the FM Act section 78.
(2) Without limiting
subclause (1) and subject to subclause (3), an exemption provided by
a Treasurer’s Instruction or by the written direction of the Treasurer
under the FAA Act section 58(3)(e) that has effect immediately before the
commencement day continues to have effect on and after that day.
(3) A
Treasurer’s Instruction or exemption that continues to have effect under
this clause does not have effect to the extent of any inconsistency with the
FM Act.
11 . References to the
Financial Administration and Audit Act 1985
A reference in a
written law or other document or instrument to the
Financial Administration and Audit Act 1985 may, where the context so
requires, be read as if it had been amended to be a reference to the
Financial Management Act 2006 or to the Auditor General Act 2006 ,
or to both those Acts, as the case requires.
Division 3 — Other transitional provisions
12 . Treasurer’s Advance Authorisation Act
payments and advances
An authorisation for
the Treasurer to make payments or advances in a financial year under a
Treasurer’s Advance Authorisation Act that has effect on the
commencement day continues to have effect, after that day, as if it were an
authorisation —
(a) to
make payments in that financial year under the Financial Management
Act 2006 section 27; or
(b) to
make advances in that financial year under the Financial Management
Act 2006 section 28,
as the case requires.
13 . References to the Consolidated Fund
(1) In this
clause —
Consolidated Account means the account of that
name established by the Constitution Act 1889 section 64 as amended
under Part 2;
Consolidated Fund means the fund of that name
established by the Constitution Act 1889 section 64 before the
commencement of Part 2.
(2) A reference in a
written law or other document or instrument to the Consolidated Fund may,
where the context so requires, be read as if it had been amended to be a
reference to the Consolidated Account.
(1) If this Schedule
does not provide sufficiently for a matter or issue of a transitional nature
that arises as a result of —
(a) the
repeal of the Financial Administration and Audit Act 1985 and the
enactment of the Financial Management Act 2006 or the
Auditor General Act 2006 ; or
(b) the
amendments effected by this Act,
the Governor may make
regulations under this clause ( transitional regulations ) prescribing all
matters that are required, necessary or convenient to be prescribed for
providing for the matter or issue.
(2) If the
transitional regulations provide that a state of affairs specified or
described in the regulations is taken to have existed, or not to have existed,
on and from a day that is earlier than the day on which the regulations are
published in the Gazette but not earlier than the commencement day, the
regulations have effect according to their terms.
(3) If the
transitional regulations contain a provision referred to in
subclause (2), the provision does not operate so as —
(a) to
affect in a manner prejudicial to any person (other than the State or an
authority of the State) the rights of that person existing before the day of
publication of those regulations; or
(b) to
impose liabilities on any person (other than the State or an authority of the
State) in respect of anything done or omitted to be done before the day of
publication of those regulations.
15 . Power to amend subsidiary legislation
(1) The Governor, on
the recommendation of the Treasurer, may make regulations amending subsidiary
legislation made under any Act.
(2) The Treasurer may
make a recommendation under subclause (1) only if the Treasurer considers
that each amendment proposed to be made by the regulations is necessary or
desirable as a consequence of the enactment of the
Financial Management Act 2006 , the Auditor General Act 2006 or
this Act.
(3) Nothing in this
clause prevents subsidiary legislation from being amended in accordance with
the Act under which it was made.