Western Australian Consolidated Regulations (1) For the purposes
of section 14A(3)(c) of the Act, an Annual Report on State Finances is to
include —
(a) a
statement of the balances as at the end of the budget year, and as at the end
of the preceding budget year, of —
(i)
the Consolidated Account; and
(ii)
the Treasurer’s Advance Account referred to in the
Financial Management Act 2006 section 7(b); and
(iii)
the Treasurer’s special purpose accounts referred
to in the Financial Management Act 2006 section 7(c);
and
(b) a
statement of the revenue credited to, and the expenditure charged to, the
Consolidated Account during the budget year and the net amount credited or
charged to the Consolidated Account during that year; and
(c) a
statement of —
(i)
the payments in respect of extraordinary or unforeseen
matters made under the authority of the Financial Management Act 2006
section 27 in the budget year or any Treasurer’s Advance
Authorisation Act for the budget year; and
(ii)
the net unrecovered balances as at the end of the budget
year in respect of the advances made under the authority of the
Financial Management Act 2006 section 28 in the budget year or any
Treasurer’s Advance Authorisation Act for the budget year.
(2) For the purposes
of section 14A(4) of the Act, an Annual Report on State Finances is to be
certified —
(a) by
the Under Treasurer; and
(b) to
the effect that the Annual Report on State Finances —
(i)
has been prepared by the Under Treasurer from information
provided by public sector bodies; and
(ii)
has been prepared in accordance with external reporting
standards; and
(iii)
in the opinion of the Under Treasurer, presents fairly
the operating results and cashflows of the Government for the budget year and
the financial position at the end of the budget year.
[Regulation 2 amended in Gazette 24 Jun 2008
p. 2915.]