Western Australian Numbered Acts Western Australian Numbered Acts[s. 5(3)]
The provisions of the Act specified in column 1 are modified and have effect
for the purposes of section 5(3) as if they were in the form set out
opposite in column 2.
|
Column 1 |
Column 2 |
|---|---|
|
Section |
Modified form |
|
21 |
21. (1) The Treasurer
may direct that a special purpose account operated by the Office of the
Auditor General, other than a special purpose account established by an Act,
be closed. |
|
48 |
48. (4) The
accountable authority of the Office of the Auditor General may, with the prior
approval of the Governor, write off relevant amounts that are greater than the
monetary limit prescribed for the purposes of subsection (2), subject to
any conditions prescribed by the regulations. |
|
52 |
52. The
accountable authority of the Office of the Auditor General is responsible for
the financial management of the services under the control of the Office of
the Auditor General. |
|
54 |
54. (1) The Auditor
General is the accountable authority of the Office of the Auditor General. |
|
61 |
61. (1) After the end
of each financial year the accountable authority of the Office of the Auditor
General is to prepare an annual report that contains — |
| |
(a)
financial statements for the financial year; and (b) key
performance indicators; and |
| |
(c) a
report on the operations of the Office of the Auditor General during the
financial year; and |
| |
(d) any
information prescribed by the Treasurer’s instructions unless, in the
opinion of the Auditor General, this information would compromise the Auditor
General’s independence; and (e) if
applicable, the reports referred to in subsections (2) and (3). |
|
62 |
62. (2) Without
limiting subsection (1), the financial statements referred to in
section 61(1)(a) — |
| |
(a) are
to include any financial statements and information prescribed by the
Treasurer’s instructions; and (b) are
to be certified in the manner prescribed by the Treasurer’s
instructions. |
|
63 |
63. (2) After
receiving the opinion of the independent auditor appointed in accordance with
the Auditor General Act 2006 section 38, the Auditor General is to
transmit copies of the annual report for a financial year prepared by the
accountable authority under section 61(1) together with a copy of the
opinion of the independent auditor to both Houses of Parliament within
90 days after the end of the financial year. |
|
65 |
65. (1) If the Auditor
General is not able to transmit copies of the annual report and the opinion of
the independent auditor referred to in section 63(2) to both Houses of
Parliament within 90 days after the end of the financial year, the
Auditor General is to inform both Houses of Parliament, on or before the
expiry of that period, of — |
| |
(a) the
Auditor General’s inability to do so; and (b) the
reasons for that inability; and (c) the
anticipated date on which those documents will be transmitted. |
| |
65. (2) If the Auditor
General is not able to comply with subsection (1) in respect of a House
of Parliament because that House is not then sitting, the Auditor General is
to inform that House as required by that subsection as soon as is practicable
after the expiry of the period referred to in that subsection. |
For the purposes of section 5(3), Part 3 Division 5 and
section 64 do not have effect.
Defined Terms
[This is a list of terms defined and the provisions where they
are defined. The list is not part of the law.]
Defined Term Provision(s)
abolition
66
accountable authority 3
affiliated body 60(1)
agency
3
agency special purpose account 3
annual
estimates 40(1)
Appropriation Act
3
Australian Accounting Standards Board
62(3)
authorised person 51(1)
bank
3
Consolidated Account 3
current year 24(1)
delegate
77(3)
department 3
determination
23(1)
final report 66
general
purpose 25(1)
investment
38(1)
Joint Standing Committee on Audit 3
loss 47
Minister 3
officer 3
official loss
51(1)
official money 47
official property
47
operating account
26(1)
operational control 60(1)
other money
3, 15(2)
other property 3
prescribed conditions 56(1)
prescribed period
64(2), 65(3)
prescribed receipts
23(1)
previous year 24(1)
public
authority 28(2)
Public Bank Account
3
Public Bank Account Interest Earned Account
3
Public Ledger 3
public money
3
public property 3
regulated payment 32(2)
regulated transfer
32(2)
related body 60(1)
relevant accountable authority 36(1)
relevant
amounts 48(1)
relevant authority
47
relevant commitment 26(1)
relevant person 36(1)
relevant service
21(3)
reporting officer 66
resource agreement 3
responsible person
51(1)
special purpose account
3
specified 60(3)
statutory authority
3
statutory authority money 3
sub-department 3
subsidiary body
60(1)
the estimates 3
Treasurer
3
Treasurer’s instructions
3
Treasury 3
Treasury Corporation official 73
Under Treasurer
3