Northern Territory Consolidated Acts Northern Territory Consolidated Acts(1) In this Act:
"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.
accounts mean the records, however compiled, recorded or stored (whether in written or printed form or on film or by electronic process or otherwise) of transactions in respect of money or property held by or for the Territory or an Agency, and includes books, documents, writings, money forms, vouchers and other recorded information of any kind from which accounts have been compiled.
"Agency" means a unit of government administration, or office or statutory corporation, nominated in an Administrative Arrangements Order as an Agency for the purposes of this Act, and includes, where the case requires, a part or division (by whatever name called) of an Agency.
"appropriation "means:
(a) an amount authorised to be paid from the Central Holding Authority pursuant to an Appropriation Act and includes any variation of that amount authorised in accordance with this or any other Act; or
(b) an amount required by any other Act to be provided from the public moneys of the Territory.
"Appropriation Act" includes a Supply Act, an annual Appropriation Act or an additional Appropriation Act which authorises an appropriation to a Purpose.
"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.
"employee", in relation to an Agency, means a person employed by or in the business of the Agency, and includes the Accountable Officer.
"expenditure" means the payment of money for either actual or accrued expenses and includes an advance or transfer from an Operating Account.
"Government Business Division" means an Agency, or a part of an Agency, that:
(a) recovers a significant proportion of its operating costs through charges on users; and
(b) is determined by the Treasurer to be a Government Business Division.
"internal control" means the methods and procedures adopted within an Agency to do the following:
(a) promote operational efficiency, effectiveness and economy;
(b) safeguard its assets and manage its liabilities and contingent liabilities;
(c) deter and protect against fraud;
(d) maintain the accuracy and reliability of its accounting information;
(e) ensure compliance with legislative provisions.
"local government council" means a council constituted under the Local Government Act .
"loss" includes the following:
(a) a loss of or deficiencies in money or property held by or for the Territory or an Agency;
(b) a loss arising out of the destruction, condemnation, obsolescence, abandonment, deterioration of or damage to property;
(c) an irrecoverable overpayment and debts;
(d) an expenditure made without lawful authority;
(e) a loss of money due to failure to assess and levy revenue and other amounts receivable.
"money" means cash or negotiable instruments collected, received or held by or due to a person for or on behalf of the Territory or an Agency or held in an official bank account and includes funds transferred electronically or by any other means.
"official bank account" means an official bank account opened by the Treasurer in pursuance of section 27.
"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.
"receipts" means money received into the Public Account and includes:
(a) a transfer, advance or other remittance within the Public Account; and
(b) the amount of the value of units in a unit trust held by or on behalf of the Territory credited to the Public Account; and
(c) the amount of the value of funds managed on behalf of the Territory credited to the Public Account.
securities include inscribed stock, debentures, bonds, debenture stock, notes and any other document creating, evidencing or acknowledging indebtedness (whether or not constituting a charge on property).
"Treasurer's Advance" means the Purpose to which an appropriation is made, that may be used as mentioned in section 18.
(2) A reference in this Act to a Minister in relation to an Agency (whether the relationship is by reference to the Accountable Officer, Operating Account or otherwise) is a reference to the Minister to whom the administration of the Agency, or the Act by or under which the Agency is established, is allotted under an Administrative Arrangements Order or an Act.