New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SECT 4

4 Definitions

(1) In this Act, except in so far as the context or subject-matter otherwise indicates or requires:
"accounting manual", in relation to an authority, means the accounting manual of the authority referred to in section 11 (3).
"accounting officer" means:

(a) a person who by any law, regulation or appointment is charged with the duty of collecting or receiving, or who actually collects or receives, or who is charged with the duty of disbursing, or who actually disburses, any public money,

(b) a person who by any law, regulation or appointment is authorised to commit or incur the expenditure of public money,

(c) a person who by any law, regulation or appointment is charged with a duty relating to the keeping of accounts with respect to public money, or

(d) a person who by any law, regulation or appointment is charged with a duty relating to the purchase, receipt, issue, sale, custody, control, management or disposal of, or the accounting for, public property or who actually purchases, receives, issues, sells, keeps in custody, controls, manages, disposes of, or accounts for, public property.

"Audit Office" means the Audit Office of New South Wales established by this Act.
"auditor" means a person appointed to be an auditor pursuant to section 35.
"Australian Accounting Standards" means the standards issued by the Australian Accounting Standards Board as in force for the time being.
"authority" means:

(a) a Division of the Government Service within the meaning of the Public Sector Employment and Management Act 2002 ,

(a1) the NSW Police Force,

(b) the Teaching Service,

(c) a statutory authority, or

(d) a person, group of persons or body prescribed for the purposes of this definition.

"Budget Papers" means the Budget Papers of the Government tabled in Parliament in connection with annual Appropriation Bills.
"consolidated financial statements" means the consolidated financial statements for the State prepared by the Treasurer under section 6 (1).
"Consolidated Fund" means the fund formed as referred to in section 39 of the Constitution Act 1902 .
"Financial Agreement" means the Financial Agreement set forth in the Schedule to the Financial Agreement Act 1994 as amended by any subsequent agreement approved by Parliament.
"financial year", in relation to:

(a) the consolidated financial statements or the general government sector financial statements, means the period from 1 July to the next following 30 June,

(b) a statutory authority, means:

(i) except as provided by subparagraph (iii), the period specified as the financial year of the statutory authority in or pursuant to the Act by or under which the statutory authority is appointed, constituted or regulated,

(ii) except as provided by subparagraph (iii), where no period is specified as referred to in subparagraph (i), the period from 1 July to the next following 30 June, or

(iii) where the Treasurer, pursuant to subsection (1A), determines the financial year of the statutory authority, the financial year so determined, or

(c) a Department referred to in Division 4A of Part 3, means:

(i) except as provided by subparagraph (ii), the period from 1 July to the next following 30 June, or

(ii) where the Treasurer, pursuant to subsection (1A), determines the financial year of the Department, the financial year so determined.

"general government sector" means New South Wales agencies or activities listed or described as part of the general government sector by the Australian Bureau of Statistics (which are listed or described in accordance with international statistics conventions).
"general government sector financial statements" means the financial statements for the general government sector prepared by the Treasurer under section 6 (1).
"GFS" means Government Finance Statistics as reported by the Australian Bureau of Statistics.
"Head of an authority" means:

(a) in relation to a Division of the Government Service within the meaning of the Public Sector Employment and Management Act 2002 -the appropriate Division Head within the meaning of that Act,

(a1) in relation to the NSW Police Force-the Commissioner of Police,

(b) in relation to the Teaching Service-the Director-General of the Department of Education and Training,

(c) in relation to a statutory authority:

(i) where the statutory authority is an individual or a corporation sole-the individual or corporation sole, or

(ii) in any other case-the chief executive officer of the statutory authority or the person who exercises the functions of a chief executive officer in relation to the statutory authority, or

(d) in relation to a person, group of persons or body prescribed for the purposes of the definition of "authority" in this section-such person as is prescribed for the purposes of this definition in relation to the person, group of persons or body.

"loan Act" includes the Financial Agreement, but does not include a prescribed enactment.
"money" includes any instrument ordering or authorising the payment of money, being an instrument of a kind which may be lodged with a bank, building society or credit union for the purpose of enabling the bank, building society or credit union to collect money so payable and credit that money to an account with that bank, building society or credit union, and any bill of exchange, postal order, money order and promissory note.
"officer of an authority" means:

(a) in relation to a Division of the Government Service within the meaning of the Public Sector Employment and Management Act 2002 -a member of the Government Service,

(a1) in relation to the NSW Police Force-a member of the NSW Police Force,

(b) in relation to the Teaching Service-an officer or temporary employee of that Service,

(c) in relation to a statutory authority-a member of the statutory authority or a person appointed to or by or employed within the statutory authority, or

(d) in relation to a person, group of persons or body prescribed for the purposes of the definition of "authority" in this section-such person as is prescribed for the purposes of this definition in relation to the persons, group of persons or body,

and includes, in relation to an authority referred to in paragraphs (a)-(c), such other persons as may be prescribed for the purposes of this definition in relation to the authority.
"other money" means money or securities of any kind for the payment of money, collected, received or held by the Treasurer or an officer of an authority in the course of the official duties of the Treasurer or officer, not being public money.
"other property" means property, other than money, held by the Treasurer or an officer of an authority in the course of the official duties of the Treasurer or officer, not being public property.
"prescribed requirements", in relation to an authority, means requirements prescribed by or under this Act or any other law applying to the authority, Treasurer’s directions applying to the authority or the accounting manual of the authority.
"public money" includes:

(a) securities and all revenue, loans and other money whatever, collected, received or held by, for, or on account of the State, and

(b) without limiting the generality of paragraph (a):

(i) money which, pursuant to any Act, is directed to be paid to or expressed to form part of the Consolidated Fund or the Special Deposits Account, and

(ii) such money, or money of such class or description of money, as is prescribed for the purposes of this definition.

"public property" means all property, other than public money, held by any person for or on behalf of the State.
"regulation" means a regulation made under this Act.
"Special Deposits Account" means:

(a) an account of funds which the Treasurer is, by statutory or other authority, required to hold otherwise than for or on account of the Consolidated Fund,

(b) an account of money directed to be paid to the Special Deposits Account by or under this or any other Act, or

(c) an account of such other money, not directed by or under this or any other Act to be placed to the credit of another account, which the Treasurer directs to be carried to the Special Deposits Account.

"statutory authority" means:

(a) a statutory body representing the Crown, or

(b) a person, group of persons or body (whether or not being a statutory body representing the Crown) to which Division 3 of Part 3 applies.

"Treasurer’s direction" means a direction issued under section 9.
"Treasurer’s expenditure control authority" means a Treasurer’s expenditure control authority issued under section 10.

(1A) The Treasurer may, by notice in writing to a statutory authority or a Department Head, determine the financial year of the statutory authority or the Department, as the case may be.

(2) In this Act, a reference to the Crown is a reference to the Crown in right of the State.

(3) In this Act, a reference to:

(a) a function includes a reference to a power, authority and duty, and

(b) the exercise of a function includes, where the function is a duty, a reference to the performance of the duty.

(4) Notes included in this Act do not form part of this Act.