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This is a Bill, not an Act. For current law, see the Acts databases.
FINANCIAL MANAGEMENT AMENDMENT BILL 2009
Serial 37
Financial
Management Amendment Bill 2009
Ms
Lawrie
A Bill for an Act to amend the
Financial Management Act and for related purposes
NORTHERN TERRITORY OF
AUSTRALIA
Financial Management Amendment Act
2009
____________________
Act No. [ ] of
2009
____________________
TABLE OF PROVISIONS
NORTHERN
TERRITORY OF AUSTRALIA
____________________
Act No. [ ] of
2009
____________________
An Act to amend the Financial
Management Act and for related purposes
[Assented to [ ]
2009]
[Second reading [ ]
2009]
The Legislative Assembly of the Northern
Territory enacts as follows:
This Act may be cited as the Financial Management
Amendment Act 2009.
This Act amends the Financial Management
Act.
Amendment of section 3
(Interpretation)
(1) Section 3(1)
omit
Act, unless the contrary intention appears
–
substitute
Act:
(2) Section 3(1), definitions Accountable
Officer, audit, Operating Account,
Purpose and Treasurer's Advance
omit
(3) Section 3(1)
insert (in alphabetical
order)
Accountable Officer
means:
(a) in relation to an Agency – the chief
executive officer (however described) of the Agency or a person whom the
Treasurer declares in writing to be the Accountable Officer for the Agency for
this Act; or
(b) in relation to the Central Holding Authority
– the person whom the Treasurer declares in writing to be the Accountable
Officer of the Authority for this Act.
Accountable Officer's Trust Account
means an Accountable Officer's Trust Account established under
section 7.
audit includes the inspection,
investigation, examination and review of accounts and systems.
Central Holding Authority means the
account by that name that forms part of the Public Account, as mentioned in
section 4.
local government council means a
council constituted under the Local Government Act.
Operating Account means either of the
following established under section 6(1):
(a) a Government Business Division Operating
Account;
(b) an Agency Operating Account.
Public Account means the account
established under section 4.
Purpose means a Purpose specified
under an Appropriation Act, whether or not it is also designated under that Act
as any of the following:
(a) Output;
(b) Capital;
(c) Treasurer's Advance;
(d) Commonwealth;
(e) Interest, Taxes and
Administration;
(f) Employee Entitlements.
Treasurer's Advance means the Purpose
to which an appropriation is made, that may be used as mentioned in
section 18.
(4) Section 3(1), definition
Allocation
omit
Allocation means –
substitute
appropriation means:
(5) Section 3(1), definition Appropriation
Act
omit
Allocation
substitute
appropriation
(6) Section 3(1), definition internal
control
omit
Agency to –
substitute
Agency to do the following:
(7) Section 3(1), definition internal
control, paragraph (d)
omit
information; and
substitute
information;
(8) Section 3(1), definition
loss
omit
includes –
substitute
includes the following:
(9) Section 3(1), definition loss,
paragraph (d)
omit, substitute
(d) an expenditure made without lawful
authority;
(10) Section 3(1), definition
receipts, paragraph (a), at the end
insert
and
Amendment of section 5 (Central Holding
Authority)
Section 5(3)
omit
Allocation
substitute
appropriation
Amendment of section 9 (Treasurer's annual
financial statement)
(1) Section 9(1), after
"appropriate,"
insert
and table in the Legislative
Assembly
(2) Section 9(4)
omit, substitute
(4) In tabling the annual financial statement, the
Treasurer must include:
(a) a signed copy of the statement;
and
(b) a signed copy of the Auditor-General's report on
the statement under the Audit Act.
(3) Section 9(5), definition prescribed
period, paragraph (a)
omit
3
substitute
4
Amendment of section 10 (Annual financial
statements of Government Business Divisions)
(1) Section 10(1)
omit
shall, within the period of 3
substitute
must, within the period of 2
(2) Section 10(2)
omit
shall
substitute
must
(3) Section 10(3) and (4)
omit, substitute
(3) The Accountable Officer must forward the
financial statement to the Auditor-General who must audit the statement and
report on the statement to the Minister and forward a copy of the report to the
Accountable Officer.
(4) The Minister must table the financial statement
and the Auditor-General's report in the Legislative Assembly
within:
(a) 4 months after the end of the financial year;
or
(b) if the Treasurer determines another period
– the other period.
Amendment of section 11 (Other financial
statements)
(1) Section 11(2)
omit, substitute
(2) The financial statement for the financial year
or other financial reporting period must be in the form the Treasurer directs
and must be prepared within:
(a) 2 months after the end of the period to which
the statement relates; or
(b) if the Treasurer determines another period
– the other period.
(2) Section 11(3)
omit
all the words from "shall audit" to "case
allows,"
substitute
must audit it and
(3) Section 11(4)
omit, substitute
(4) The Minister must table the financial statement
and the Auditor-General's report, if any, in the Legislative Assembly
within:
(a) 4 months after the end of the financial year;
or
(b) if the Treasurer determines another period
– the other period.
Amendment of section 19 (Increase or
replenishment of Treasurer's Advance)
(1) Section 19(1)
omit, substitute
(1) If, because of reasons provided by the
Treasurer, the Administrator is satisfied funds available in the Central Holding
Authority will be in excess of requirements (excess funds) for a
financial year, the Administrator may increase the appropriation to the
Treasurer's Advance for the financial year.
(1A) The amount of the increase for the financial
year must not be more than the lesser of the following:
(a) the amount of excess funds;
(b) 5% of the total of appropriations provided by
Appropriation Acts for the financial year (other than appropriations for a
Purpose designated as Commonwealth).
(2) Section 19(2) to (4)
omit
Allocation
substitute
appropriation
After section 19
insert
19A Increase of funds
available from Commonwealth
(1) This section applies if the Treasurer is
satisfied:
(a) funds available in the Central Holding Authority
for a financial year have been or will be increased under an Act of the
Commonwealth or an arrangement between the Territory and the Commonwealth;
and
(b) the amount of the increase (increased
funds) must be used in accordance with the Act or
arrangement.
(2) The Treasurer may, by written notice, authorise
the issue of all or part of the amount of the increased funds so the amount to
be issued is used in accordance with the Act or arrangement for the
following:
(a) a Purpose designated as Commonwealth in an
existing appropriation for which the amount of appropriation is to be
increased;
(b) something that is a Purpose designated as
Commonwealth in the notice.
(3) The total of amounts authorised to be issued
under subsection (2) in a financial year must not be more than the amount of
increased funds for the financial year.
(4) The appropriation for an amount authorised to
be issued under subsection (2) is established or increased to the extent
necessary.
(5) The Treasurer must table in the Legislative
Assembly, within 6 sitting days after the date of a notice under subsection
(2), a copy of the notice and a statement about any issue under the
notice.
(6) In this section:
increased includes
varied.
Amendment of section 20 (Transfer of
Allocations)
(1) Section 20, heading
omit
Allocations
substitute
appropriations
(2) Section 20(1)
omit
all words from "Allocation" to "another
Agency"
substitute
appropriation available to a Purpose of an Agency
may, in accordance with a written direction of the Treasurer, be transferred to
one or more Purposes of another Agency or within the Agency
(3) Section 20(1A)
omit
(4) Section 20(2)
omit
shall table a direction under subsection (1) or
(1A)
substitute
must table a direction under subsection
(1)
Section 22
repeal
Repeal and substitution of section
24
Section 24
repeal, substitute
24 Lapse of
appropriation
An appropriation in respect of a financial
year:
(a) is available for the financial year only;
and
(b) the balance of appropriation unexpended at the
end of the financial year lapses and is not available for a subsequent financial
year.
Repeal and substitution of Part
8
Part 8
repeal, substitute
Part
8 Transitional provisions for Financial Management Amendment Act
2009
In this Part:
Allocation means an Allocation as
defined in this Act immediately before the commencement of this
section.
43 Application of
this Act
This Act applies in relation to an Appropriation Act
that commences after the commencement of this section, including an
Appropriation Act that provides for an appropriation in respect of a period
before the commencement of this section.
Note for section 43
The Appropriation (Additional for 2008-2009) Act
2009 provides for an appropriation in respect of a period before the
commencement of this Act.
44 References to
Allocation
(1) Subsection (2) applies if:
(a) a provision of an Act expressed or expresses an
idea by using "Allocation"; and
(b) the provision is amended and uses
"appropriation".
(2) The ideas must not be taken to be different
merely because a different word is used.
(3) In a document, a reference to "Allocation" is
taken to be a reference to "appropriation" if the context
permits.
Schedule
repeal
Further amendments of Financial Management
Act
Schedule 1 has effect.
Schedule 2 has effect.
Schedule 1 Further Amendments of Financial
Management Act
section 15
|
Provision
|
Amendment
|
|
omit
|
substitute
|
|
section 18(1) and (2)
|
Allocation
|
appropriation
|
|
section 21, heading
|
Allocation
|
Appropriation
|
|
section 21(1)
|
Allocation involved shall
|
appropriation involved must
|
|
section 21(3)
|
Allocation
|
appropriation
|
|
section 27(1A)
|
authorised deposit-taking institution within the
meaning of the Banking Act 1959 of the Commonwealth
|
ADI
|
|
section 29(2)
|
shall not make an investment referred to in
subsection (1) except –
|
must not make an investment referred to in
subsection (1) except as follows:
|
|
section 29(2)(c)
|
authorised deposit-taking institution within the
meaning of the Banking Act 1959 of the Commonwealth
|
ADI,
|
|
section 29(2)(d)(i) to (iii)
|
;
|
; or
|
|
section 29(2)(e)
|
; or
|
;
|
|
section 29(3) and (4)
|
shall
|
must
|
|
section 30, heading
|
allocation
|
appropriation
|
|
section 30(1) and (2)
|
Allocation
|
appropriation
|
|
section 34(2)
|
minister
|
Minister
|
|
section 39(2) and (3)
|
whole subsection
|
|
|
section 40
|
Penalty:
|
Maximum penalty:
|
Schedule 2 Amendment of other
Acts
section 16
|
Provision
|
Amendment
|
|
omit
|
substitute
|
|
Administrators Pensions
Act
|
|
|
|
section 8
|
Allocation
|
appropriation
|
|
Adult Guardianship
Act
|
|
|
|
section 31
|
Allocation
|
appropriation
|
|
Audit Act
|
|
|
|
section 5
|
Allocation
|
appropriation
|
|
Crown Proceedings Act
|
|
|
|
section 11(5)
|
Allocation
|
appropriation
|
|
Debits Tax Act
|
|
|
|
section 19
|
Allocation
|
appropriation
|
|
Director of Public Prosecutions
Act
|
|
|
|
section 4(7)
|
Allocation
|
appropriation
|
|
Essential Goods and Services
Act
|
|
|
|
section 17
|
Allocation
|
appropriation
|
|
First Home Owner Grant
Act
|
|
|
|
section 49
|
Allocation
|
appropriation
|
|
Fisheries Act
|
|
|
|
section 47(5)
|
Allocation
|
appropriation
|
|
Fuel Subsidies Act
|
|
|
|
section 23
|
Allocation
|
appropriation
|
|
Interpretation Act
|
|
|
|
section 17, definition
Allocation
|
Allocation
|
Appropriation
|
|
Law Officers Act
|
|
|
|
section 13(6)
|
Allocation
|
appropriation
|
|
Legislative Assembly Members' Superannuation
Contributions Act
|
|
|
|
section 15
|
Allocation
|
appropriation
|
|
Legislative Assembly Members' Superannuation
Fund Act
|
|
|
|
sections 4(5) and 10
|
Allocation
|
Appropriation
|
|
Magistrates Act
|
|
|
|
section 6(3)
|
Allocation
|
appropriation
|
|
Mineral Royalty Act
|
|
|
|
section 45(2)
|
Allocation
|
appropriation
|
|
Northern Territory Treasury Corporation
Act
|
|
|
|
sections 12 and 21
|
Allocation
|
appropriation
|
|
Petroleum (Submerged Lands)
Act
|
|
|
|
section 129
|
Allocation
|
appropriation
|
|
Superannuation Guarantee (Safety Net)
Act
|
|
|
|
section 5(4)
|
Allocation
|
appropriation
|
|
Supreme Court Act
|
|
|
|
sections 41(4) and 41C(2)
|
Allocation
|
appropriation
|
|
Supreme Court (Judges Long Leave Payments)
Act
|
|
|
|
section 6, heading
|
Allocation
|
Appropriation
|
|
section 6
|
Allocation
|
appropriation
|
|
Supreme Court (Judges Pensions)
Act
|
|
|
|
section 12(b)
|
Allocation
|
appropriation
|
|
Workers Rehabilitation and Compensation Act
|
|
|
|
section 166(2)
|
Allocation
|
appropriation
|
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