New South Wales Consolidated Acts

PUBLIC FINANCE AND AUDIT ACT 1983 - SCHEDULE 4

SCHEDULE 4 – Savings, transitional and other provisions

(Section 65)

Part 1 - Savings or transitional regulations

1 Regulations

(1) The regulations may contain provisions of a savings or transitional nature consequent on the enactment of the following Acts:

Public Finance and Audit Amendment (Auditor-General) Act 2001

Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002

Statute Law (Miscellaneous Provisions) Act (No 2) 2004 , but only to the extent that it amends this Act

State Revenue Legislation Amendment Act 2005

Statute Law (Miscellaneous Provisions) Act 2005 , but only to the extent that it amends this Act

State Revenue and Other Legislation Amendment (Budget Measures) Act 2006 , but only to the extent that it amends this Act or the Public Finance and Audit Regulation 2005

State Revenue and Other Legislation Amendment (Budget) Act 2008

(2) Any such provision may, if the regulations so provide, take effect from the date of assent to the Act concerned or a later date.

(3) To the extent to which any such provision takes effect from a date that is earlier than the date of its publication in the Gazette, 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 date of its publication, 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 date of its publication.

Part 2 - Provisions consequent on enactment of Public Finance and Audit Amendment (Auditor-General) Act 2001

2 Definition

In this Part:
"Amending Act" means the Public Finance and Audit Amendment (Auditor-General) Act 2001 .

3 Validation with respect to exercise of functions of Auditor-General

(1) Anything done by or on behalf of the Auditor-General before the commencement of any amendment made by the Amending Act that would have been validly done if the Amending Act had been in force when it was done is, to the extent of any invalidity, validated.

(2) In this clause, a reference to anything done includes a reference to anything omitted to be done.

4 Protection from liability of Auditor-General-application of amendment to section 63D to previous omissions

The amendment made to section 63D by the Amending Act extends to anything omitted to be done before the commencement of that amendment.

5 Existing protected disclosures

A complaint made under section 38B (1A) before the repeal of that provision by the Amending Act that has not been finally dealt with on that repeal is taken to be a complaint under Division 7 of Part 3, as inserted by the Amending Act, and may be dealt with accordingly.

Part 3 - Provisions consequent on enactment of Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002

6 Budget presentation for 2002-03

Sections 27A and 27AA, as inserted by the Public Finance and Audit Amendment (Budgeting and Financial Reporting) Act 2002 , do not apply to the budget for the financial year commencing on 1 July 2002.

Part 4 - Provisions consequent on enactment of Statute Law (Miscellaneous Provisions) Act (No 2) 2004

7 Definitions

In this Part:
"Audit Office" means the Audit Office established by this Act.
"executive position" has the same meaning as in section 33F.
"former Department" means the group of staff comprising The Audit Office (as a Department of the Public Service) immediately before 1 January 2005.

8 Abolition of The Audit Office as a Department

The Department of the Public Service with the name of The Audit Office of New South Wales is abolished.

9 Transfer of staff of former Department to the Audit Office

(1) Each person who, immediately before 1 January 2005, was a member of staff of the former Department is entitled, on that date, to be appointed to a position in the Audit Office at a salary not less than the salary which the person was paid immediately before that date.

(2) Any such person who, pursuant to subclause (1), becomes a member of staff of the Audit Office:

(a) retains any rights to leave (including annual leave, extended leave and sick leave) accrued or accruing to the person as a member of staff of the former Department, and

(b) is, until such time as provision is otherwise made under any Act or law, to continue to be employed in accordance with any State industrial instrument or determination that applied to the person as a member of staff of the former Department.

10 Appointment of incumbent officers to executive positions

(1) If a position in the Audit Office is designated by the Auditor-General, as at 1 January 2005 or on any subsequent date, as an executive position, the person (if any) holding the position is to continue to hold that position until the person or some other person is duly appointed to the position.

(2) While the person continues to hold the position, the conditions of employment (including remuneration) of the person are to be the same as those which applied to the person immediately before the position was designated as an executive position.

(3) The person who continues to hold the position may be appointed to the position without the vacancy being advertised.

(4) If the person who continues to hold the position is not appointed to the position or to another executive position and the person was a member of staff of the former Department immediately before 1 January 2005, the following provisions apply:

(a) if the person is an existing non-SES officer-the person is entitled to continue to be employed in some other position in the Audit Office at a salary not less than the person’s existing salary,

(b) if the person is an existing SES officer who made an election, as referred to in clause 11 of Schedule 4 to the Public Sector Employment and Management Act 2002 , to retain a right of return to the public sector-the person is entitled to an engagement in the public sector as provided by that clause,

(c) if the person is an existing SES officer who did not make such an election-the person is entitled to compensation under section 78 of the Public Sector Employment and Management Act 2002 as if the person were an executive officer to whom that section applies.

(5) In subclause (4):
"existing non-SES officer" means a member of staff of the former Department who, immediately before 1 January 2005, held a position in the former Department other than a senior executive position within the meaning of the Public Sector Employment and Management Act 2002 .
"existing SES officer" means a member of staff of the former Department who, immediately before 1 January 2005, held a senior executive position (within the meaning of the Public Sector Employment and Management Act 2002 ) in the former Department.

11 Position no longer designated as executive position

If a position in the Audit Office ceases to be designated as an executive position, the person (if any) holding the position continues to be employed in that position, subject to and in accordance with the relevant provisions applying to the staff (other than executive officers) of the Audit Office, for the balance of the person’s term of office.

12 Construction of certain references

A reference in any Act (other than this Act), or in any instrument made under any Act, or in any other instrument, or in any contract or agreement, to the Auditor-General’s Office or to The Audit Office (as a Department of the Public Service) is to be construed as a reference to the Audit Office.

Part 5 - Provisions consequent on enactment of State Revenue Legislation Amendment Act 2005

13 Validation for tax-equivalent payments

(1) Anything done or omitted to be done that would have been validly done or omitted if Part 4A of this Act, and section 5 of the Taxation Administration Act 1996 , as inserted by the State Revenue Legislation Amendment Act 2005 had been in force at the time that it was done or omitted is validated.

(2) Any direction given by, or nomination made by, the Treasurer before the commencement of this clause that could have been given or made under Part 4A, had that Part been in force at the time that it was given or made, is taken to have been given or made under that Part.

(3) Any determination made by the Chief Commissioner of State Revenue before the commencement of this clause in respect of the liability of a statutory body to make payments under the State tax-equivalent regime that could have been made under Part 4A, had that Part been in force at the time that it was made, is taken to have been made under that Part.

Part 6 - Provisions consequent on enactment of State Revenue and Other Legislation Amendment (Budget) Act 2008

14 Application of amendments

(1) The amendments made to this Act by the State Revenue and Other Legislation Amendment (Budget) Act 2008 apply only in respect of the Budget Papers, consolidated financial statements and general government sector financial statements for the financial year commencing on 1 July 2008 and the following financial years.

(2) This Act, as in force immediately before the amendments made by the State Revenue and Other Legislation Amendment (Budget) Act 2008 , continues to apply in respect of the Total State Sector Accounts for the financial year commencing 1 July 2007.

(3) The amendments made to section 8 of this Act by the State Revenue and Other Legislation Amendment (Budget) Act 2008 do not apply in respect of a monthly statement referred to in that section for a month before July 2008.