New South Wales Consolidated Acts

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- As at 3 July 2017
- Act 152 of 1983


           Long Title


   1.      Name of Act
   2.      Commencement
   3.      (Repealed)
   4.      Definitions
   4A.     Relationship with Corporations legislation


           Division 1 - Public accounts

   5.      Treasurer’s accounts
   6.      Preparation of consolidated financial statements and general government sector financial statements
           7, 7A. (Repealed)
   8.      Monthly statements and half-yearly reviews

           Division 2 - Accounting arrangements

   9.      Treasurer’s directions
   10.     Treasurer’s expenditure control authority
   11.     Internal control and audit
   12.     Commitment etc of expenditure
   12A.    Minister may delegate or authorise other Ministers to delegate expenditure of money appropriated etc to Minister
   13.     Payment of accounts
   13A.    Working accounts
   14.     Unclaimed money

           Division 3 - Public banking and investment arrangements

   15.     Agreement with bank, building society or credit union
   16.     Accounts to be kept in banks, building societies or credit unions
   17.     Official account not to be opened without authority
   18.     Banking of public money
   19.     Interest on accounts
   20.     Investment of funds

           Division 4 - Appropriation provisions

   21.     Money not to be paid out unless authorised
   21A.    Special appropriations
   22.     Expenditure for certain services or works
   22A.    The Revenue Equalisation Account
   23.     Lapsing of appropriation of revenue
   23A.    Transfers in relation to commitments
   24.     Transfer of functions between Departments etc
   25.     Payments authorised on lapse of appropriation
   26.     Power to vary the annual appropriation
   27.     Loan money to be carried to Consolidated Fund
   27A.    Preparation and presentation of Budget Papers
   27AA.   Content of Budget Papers
   27AB.   Time at which Budget is to be presented to Parliament


           Division 1 - The Auditor-General

   27B.    The Auditor-General
   28.     Appointment etc
   28A.    Veto of proposed appointment of Auditor-General
   29.     Declaration of office
   30.     Deputy Auditor-General
   31.     Auditor-General shall communicate with Treasurer
   32.     Search in public books
   33.     Auditor-General may obtain opinion of law officer

           Division 1A - The Audit Office

   33A.    Establishment of Audit Office
   33B.    Staff of Audit Office
   33C.    Auditor-General may determine employment conditions
   33D.    Auditor-General may enter into agreements
   33E.    Role of Auditor-General in industrial proceedings
   33F.    Executive officers
   33G.    Delegation of Auditor-General’s functions

           Division 2 - Audit-generally

   34.     (Repealed)
   35.     Inspection and audit of books and records of accounting officers
   36.     Access to records, information etc
   37.     Access to records of bank, building society or credit union
   38.     Secrecy

           Division 2A - Performance audits of activities

   38A.    Definitions
   38B.    Performance audit by Auditor-General
   38C.    Report of performance audit
   38D.    (Repealed)
   38E.    Tabling etc of reports under sec 38C

           Division 3 - General audit of statutory bodies

   39.     Application and interpretation
   40.     Amendment of Schedule 2
   41.     Keeping of books and records
   41A.    Preparation of financial report
   41B.    Nature of financial reports
   41BA.   Variation of requirements
   41C.    Auditing etc of financial report
   41D.    Return of audited financial report etc to statutory body
   42.     Application for extension
   43.     Inspection and audit of financial reports, books and records of statutory bodies
   43A.    General audit of former statutory bodies

           Division 4 - Particular audit of statutory bodies, funds and accounts

   44.     Application and interpretation
   45.     Particular audit

           Division 4A - General audit of Departments

   45A.    Application and interpretation
   45B.    Amendment of Schedule 3
   45C.    Keeping of books
   45D.    Preparation of financial reports
   45E.    Nature of financial reports
   45EA.   Variation of requirements
   45F.    Auditing etc of financial reports
   45G.    Return of audited financial report etc to Department Head
   45H.    Application for extension
   45I.    Inspection and audit of financial reports, books and records of Departments

           Division 5 - Audit and review of the Audit Office

   46.     Definition
   47.     Appointment and functions of auditor
   48.     Auditing of financial report and records
   48A.    Review of Audit Office

           Division 6 - Auditor-General’s annual report etc

   49.     Examination of consolidated financial statements and general government sector financial statements
   50.     (Repealed)
   51.     Presentation of financial statements and opinions to Legislative Assembly
   52.     Auditor-General’s reports
   52A.    Auditor-General’s report to be presented to Parliament
   52B.    Tabling etc of special reports

           Division 7 - Protected disclosures to Auditor-General

   52C.    Definitions
   52D.    Complaints about waste of public money
   52E.    Reports by Auditor-General
   52F.    Presentation of reports to Parliament


   53.     Definitions
   54.     Constitution of Public Accounts Committee
   55.     Chair and Deputy Chair of Committee
   56.     Procedure of Committee
   57.     Functions of Committee
   57A.    Power to veto proposed appointment of Auditor-General
   58.     Evidence


   58A.    Definitions
   58B.    Treasurer may direct statutory bodies to pay tax-equivalents
   58C.    Assessment of tax-equivalents-National scheme
   58D.    Assessment of tax-equivalents-State scheme
   58E.    Tax-equivalents to be credited to Consolidated Fund


   59.     Form of books, records etc
   59A.    Treasury Fire Risks Account
   59B.    Payment of certain amounts by statutory authority to Consolidated Fund
   60.     Recovery of money and value of property
   61.     Misappropriation of money or property
   61A.    (Repealed)
   62.     Offences-generally
   63.     Proceedings for offences
   63A.    Reference of matters to Public Accounts Committee
   63B.    Notification of controlled entities
   63C.    Documents presented to Clerk of House of Parliament
   63D.    Personal liability
   63E.    Delegation of Treasurer’s functions
   63F.    Status of Workers Compensation Insurance Fund
   63G.    Oversight of electricity industry restructuring
   64.     Regulations
   65.     Savings, transitional and other provisions
           SCHEDULE 1
           SCHEDULE 1A
           SCHEDULE 2
           SCHEDULE 3
           SCHEDULE 4

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