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This is a Bill, not an Act. For current law, see the Acts databases.
Queensland
Financial Administration and
Audit Amendment Bill 2005
Queensland
Financial Administration and Audit
Amendment Bill 2005
Contents
Page
1 Short title . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2 Act amended . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
3 Amendment of s 25 (Unforeseen expenditure). . . . . . . . . . . . . . . 4
4 Omission of ss 25A and 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Amendment of s 38 (Quarterly statement by Treasurer) . . . . . . . 4
6 Replacement of ss 38A and 38AA . . . . . . . . . . . . . . . . . . . . . . . . 4
38A Consolidated fund financial report . . . . . . . . . . . . . . . 5
38AA Timing for giving consolidated fund financial report
to auditor-general ..................... 6
7 Insertion of new s 40AAA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
40AAA Financial reporting--when redistribution of public
business of department takes effect. . . . . . . . . . . . . . 7
8 Insertion of new pt 2, div 7AA. . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Division 7AA Ministerial offices expenses
40AB Definitions for div 7AA . . . . . . . . . . . . . . . . . . . . . . . . 8
40AC Report of ministerial offices expenses . . . . . . . . . . . . 8
40AD Tabling of half year report. . . . . . . . . . . . . . . . . . . . . . 9
40AE Audit of full year report . . . . . . . . . . . . . . . . . . . . . . . . 9
40AF Tabling of full year report . . . . . . . . . . . . . . . . . . . . . . 10
9 Amendment of s 46L (Financial management standards) . . . . . . 10
10 Replacement of s 75 (Appropriate Minister to give
auditor-general information relating to public sector entities) . . . . 10
75 Appropriate Minister to give Treasurer and
auditor-general information about public sector
entities .............................. 10
11 Amendment of s 81 (Audit of consolidated fund accounts) . . . . . 11
12 Insertion of new pt 6B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
2
Financial Administration and Audit Amendment Bill
2005
Part 6B Provisions about abolished departments or
statutory bodies
Division 1 Definitions
105J Definitions for pt 6B . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Division 2 Abolished departments
105K Application of div 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
105L Final report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
105M Final financial statements. . . . . . . . . . . . . . . . . . . . . . 15
Division 3 Abolished statutory bodies
105N Final financial statements. . . . . . . . . . . . . . . . . . . . . . 17
105O Report of auditor-general . . . . . . . . . . . . . . . . . . . . . . 18
105P Final report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
Division 4 Tabling of final reports
105Q Tabling of final report . . . . . . . . . . . . . . . . . . . . . . . . . 20
105R Explanation of late tabling of final report . . . . . . . . . . 20
13 Insertion of new pt 8, div 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
Division 6 Transitional provision for Financial
Administration and Audit Amendment Act 2005
143 Transitional provision for supplementary
appropriation for 2004--2005. . . . . . . . . . . . . . . . . . . 21
14 Amendment of sch 2 (Continuing funds) . . . . . . . . . . . . . . . . . . . 22
15 Amendment of sch 3 (Dictionary) . . . . . . . . . . . . . . . . . . . . . . . . . 22
2005
A Bill
for
An Act to amend the Financial Administration and Audit Act
1977
s1 4 s6
Financial Administration and Audit Amendment Bill
2005
The Parliament of Queensland enacts-- 1
Clause 1 Short title 2
This Act may be cited as the Financial Administration and 3
Audit Amendment Act 2005. 4
Clause 2 Act amended 5
This Act amends the Financial Administration and Audit Act 6
1977. 7
Clause 3 Amendment of s 25 (Unforeseen expenditure) 8
Section 25, `2 weeks'-- 9
omit, insert-- 10
`4 weeks'. 11
Clause 4 Omission of ss 25A and 26 12
Sections 25A and 26-- 13
omit. 14
Clause 5 Amendment of s 38 (Quarterly statement by Treasurer) 15
(1) Section 38(6), `2 weeks'-- 16
omit, insert-- 17
`4 weeks'. 18
(2) Section 38(6)(b), `Treasurer's appropriation statement'-- 19
omit, insert-- 20
`consolidated fund financial report'. 21
Clause 6 Replacement of ss 38A and 38AA 22
Sections 38A and 38AA-- 23
s6 5 s6
Financial Administration and Audit Amendment Bill
2005
omit, insert-- 1
`38A Consolidated fund financial report 2
`(1) This section applies to the quarterly statement the Treasurer 3
must prepare under section 38 for the fourth quarter of a 4
financial year (the consolidated fund financial report). 5
`(2) In addition to the matters included under section 38 in the 6
consolidated fund financial report, the Treasurer must include 7
the following in the report for each department for the 8
financial year-- 9
(a) the department's vote, and the amounts for application 10
to the department's headings, under the Annual 11
Appropriation Acts for the financial year and any 12
change under this Act to the vote or 1 or more of the 13
department's headings; 14
(b) the total amount paid to the department for the financial 15
year and the amounts allocated to the department's 16
headings; 17
(c) the amount of the equity withdrawal received by the 18
Treasurer for the department; 19
(d) amounts paid to the department as unforeseen 20
expenditure and particulars of the amounts; 21
(e) amounts appropriated to the department for the financial 22
year that have lapsed under section 23(3); 23
(f) amounts written off by the Treasurer under section 24
106(1) as losses relating to the consolidated fund 25
accounts. 26
`(3) The consolidated fund financial report must not include a 27
controlled receipt appropriated under section 9. 28
`(4) The consolidated fund financial report must include a report 29
on the investments made relating to TISFIA including the 30
balance in TISFIA, and the investments held, at the end of the 31
financial year. 32
`(5) The Treasurer must, under section 38AA, sign and give the 33
consolidated fund financial report to the auditor-general. 34
s6 6 s6
Financial Administration and Audit Amendment Bill
2005
`(6) The auditor-general must audit the consolidated fund financial 1
report and prepare a report (the auditor's report) stating 2
whether-- 3
(a) the auditor-general has received all the information and 4
explanations required by the auditor-general; and 5
(b) in the auditor-general's opinion-- 6
(i) the Treasurer's consolidated fund operating 7
account and Treasurer's consolidated fund 8
investment account have been properly kept under 9
this Act; and 10
(ii) the consolidated fund financial report is in 11
agreement with the accounts; and 12
(iii) the consolidated fund financial report has been 13
properly drawn up to present a true and fair view of 14
the transactions for the accounts in, and the 15
position of the accounts at the end of, the financial 16
year. 17
`(7) As soon as practicable after the auditor-general has prepared 18
the auditor's report, the auditor-general must give the 19
consolidated fund financial report and the auditor's report to 20
the Treasurer. 21
`(8) Within 14 days after the Treasurer receives the consolidated 22
fund financial report and the auditor's report from the 23
auditor-general, the Treasurer must table them in the 24
Legislative Assembly. 25
`38AA Timing for giving consolidated fund financial report 26
to auditor-general 27
`(1) For section 38A(5), the Treasurer must sign and give the 28
consolidated fund financial report to the auditor-general by a 29
date agreed between the Treasurer and the auditor-general. 30
`(2) The agreed date must be one that allows the audit of the 31
consolidated fund financial report, and auditor's report for the 32
consolidated fund financial report, to be completed no later 33
than 3 months after the end of the financial year the 34
consolidated fund financial report relates to. 35
s7 7 s8
Financial Administration and Audit Amendment Bill
2005
`(3) However, if the Treasurer considers there is a 1
whole-of-government reason that makes it impracticable to 2
give the consolidated fund financial report for the financial 3
year to the auditor-general by the date agreed under 4
subsection (1), the Treasurer may give it to the auditor-general 5
by a later date agreed with the auditor-general. 6
7
Example of a whole-of-government reason--
8
complex end of financial year changes to the machinery of government
`(4) The later date must allow the audit of the consolidated fund 9
financial report, and the auditor's report for the consolidated 10
fund financial report, to be completed no later than 6 months 11
after the end of the financial year to which the consolidated 12
fund financial report relates.'. 13
Clause 7 Insertion of new s 40AAA 14
After section 40-- 15
insert-- 16
`40AAAFinancial reporting--when redistribution of public 17
business of department takes effect 18
`(1) This section applies if public business of a transferor 19
department is redistributed on a day other than the first day of 20
a month and the transferor department is not abolished. 21
`(2) For preparing general purpose financial statements under 22
section 40(1)(a) for the transferor department or the transferee 23
department, the redistribution is taken to have happened on 24
the first day of the month immediately after the month in 25
which the redistribution happened.'. 26
Clause 8 Insertion of new pt 2, div 7AA 27
Part 2, before division 7A-- 28
insert-- 29
s8 8 s8
Financial Administration and Audit Amendment Bill
2005
`Division 7AA Ministerial offices expenses 1
`40AB Definitions for div 7AA 2
`In this division-- 3
auditor-general's report see section 40AE(2). 4
expenditure, for ministerial offices, means expenditure for the 5
following-- 6
(a) salaries and related payments; 7
(b) administrative costs; 8
9
Examples for paragraph (b)--
10
costs of communication, consumables, maintenance, rent, travel
(c) capital expenses, including depreciation. 11
full year report, see section 40AC(1)(b). 12
half year report, see section 40AC(1)(a). 13
ministerial offices means the offices maintained for Ministers 14
and their staff. 15
relevant department means the department in which parts 5 16
and 6 of this Act are administered. 17
relevant Minister means the Minister administering the 18
relevant department. 19
`40AC Report of ministerial offices expenses 20
`(1) The relevant chief executive must prepare-- 21
(a) a report of expenditure for ministerial offices for the first 22
6 months of each financial year (a half year report); and 23
(b) a report of expenditure for ministerial offices for each 24
financial year (a full year report). 25
`(2) The relevant chief executive must sign each report and certify 26
on it that it is an accurate report of expenditure for ministerial 27
offices for the period concerned. 28
s8 9 s8
Financial Administration and Audit Amendment Bill
2005
`(3) The relevant chief executive may delegate the signing and 1
certification of a report to an appropriately qualified officer of 2
the relevant department. 3
`(4) The relevant chief executive must give the relevant Minister-- 4
(a) the half year report for a financial year by 15 February 5
of the financial year; and 6
(b) the full year report for a financial year by 15 August of 7
the next financial year. 8
`(5) In this section-- 9
appropriately qualified, for an officer to whom a power may 10
be delegated, includes having the qualifications, experience or 11
standing appropriate to exercise the power. 12
13
Example of standing--
14
an officer's classification level in the relevant department
relevant chief executive means the chief executive of the 15
relevant department. 16
`40AD Tabling of half year report 17
`The relevant Minister must table each half year report in the 18
Legislative Assembly within 5 sitting days after the relevant 19
Minister receives it. 20
`40AE Audit of full year report 21
`(1) The relevant Minister must, as soon as practicable after 22
receiving a full year report, send it to the auditor-general. 23
`(2) The auditor-general must audit the full year report and prepare 24
a report (the auditor-general's report) about it. 25
`(3) The auditor-general's report must state whether-- 26
(a) the auditor-general has received all the information and 27
explanations required by the auditor-general; and 28
(b) in the auditor-general's opinion, the full year report is an 29
accurate report, in the required form, of expenditure for 30
ministerial offices for the year concerned. 31
s9 10 s 10
Financial Administration and Audit Amendment Bill
2005
`(4) The auditor-general must give the auditor-general's report and 1
the full year report to the relevant Minister. 2
`40AF Tabling of full year report 3
`The relevant Minister must table the auditor-general's report 4
and the full year report in the Legislative Assembly by 31 5
August of the next financial year mentioned in section 6
40AC(4)(b).'. 7
Clause 9 Amendment of s 46L (Financial management standards) 8
Section 46L(1)(b), `and annual reports'-- 9
omit, insert-- 10
`, annual reports and final reports'. 11
Clause 10 Replacement of s 75 (Appropriate Minister to give 12
auditor-general information relating to public sector 13
entities) 14
Section 75-- 15
omit, insert-- 16
`75 Appropriate Minister to give Treasurer and 17
auditor-general information about public sector 18
entities 19
`(1) This section applies if-- 20
(a) a public sector entity is established or abolished (a 21
notifiable event); or 22
(b) an entity becomes a public sector entity or stops being a 23
public sector entity (also a notifiable event). 24
`(2) The appropriate Minister for the public sector entity must-- 25
(a) give the Treasurer and the auditor-general a written 26
notice about the notifiable event; and 27
(b) if the auditor-general asks the Minister for information 28
about the public sector entity--give the auditor-general 29
the information. 30
s 11 11 s 12
Financial Administration and Audit Amendment Bill
2005
`(3) This section does not apply to a public sector entity that is, or 1
is a part of, a department.'. 2
Clause 11 Amendment of s 81 (Audit of consolidated fund 3
accounts) 4
Section 81(c), `Treasurer's appropriation statement'-- 5
omit, insert-- 6
`consolidated fund financial report'. 7
Clause 12 Insertion of new pt 6B 8
Before part 7-- 9
insert-- 10
`Part 6B Provisions about abolished 11
departments or statutory 12
bodies 13
`Division 1 Definitions 14
`105J Definitions for pt 6B 15
`In this part-- 16
abolished department means a department that has been 17
abolished. 18
abolished statutory body means a statutory body that has been 19
abolished. 20
abolition day means-- 21
(a) for an abolished department--the day the department is 22
abolished; or 23
(b) for an abolished statutory body--the day the statutory 24
body is abolished. 25
administering department, for an abolished statutory body, 26
means-- 27
s 12 12 s 12
Financial Administration and Audit Amendment Bill
2005
(a) the department (the first department) in which the Act 1
under which the abolished statutory body was 2
established was administered immediately before the 3
statutory body was abolished; or 4
(b) if the first department has been abolished, another 5
department the Treasurer decides is the department best 6
able to act in the place of the first department. 7
certified and audited means-- 8
(a) for a department--certified under section 105M(2) and 9
audited and reported about under section 105M(3); or 10
(b) for a statutory body--certified under section 105N(3) 11
and audited and reported on under section 105O. 12
final financial statements, for an abolished department or an 13
abolished statutory body, means the financial statements for 14
the final period for the department or statutory body. 15
final period, for an abolished department or an abolished 16
statutory body, means-- 17
(a) if general purpose financial statements for the 18
department's or statutory body's last financial year have 19
been certified and audited before the abolition day for 20
the department or statutory body--the period from the 21
day immediately after the last financial year to the 22
abolition day; or 23
(b) if general purpose financial statements for the abolished 24
department's or statutory body's last financial year have 25
not been certified and audited before the abolition day 26
for the department or statutory body--the period from 27
the beginning of the department's or statutory body's 28
last financial year to the abolition day. 29
final report-- 30
(a) for an abolished department, means a report about the 31
operations of the department for the department's final 32
period; or 33
(b) for an abolished statutory body, means a report about the 34
operations of the statutory body for the statutory body's 35
final period. 36
s 12 13 s 12
Financial Administration and Audit Amendment Bill
2005
former accountable officer, for an abolished department, 1
means-- 2
(a) if the person who was the accountable officer of the 3
department immediately before its abolition is employed 4
in a public sector unit--that person; or 5
(b) otherwise--the next most senior officer of the 6
department employed in a public sector unit. 7
former appropriate Minister, for an abolished department or 8
abolished statutory body, means-- 9
(a) if the person who was the appropriate Minister for the 10
department or statutory body immediately before its 11
abolition is a Minister--that person; or 12
(b) otherwise--the Minister the Treasurer decides is best 13
able to act in the place of the person. 14
former chairperson, of an abolished statutory body means-- 15
(a) if the person who was the chairperson of the statutory 16
body immediately before it was abolished is available to 17
act--that person; or 18
(b) otherwise--the person who was the next most senior 19
board member of the abolished statutory body and is 20
available to act. 21
former responsible financial officer, for an abolished 22
department, means-- 23
(a) if the person who was the officer responsible for the 24
financial administration of the department immediately 25
before its abolition is employed in a public sector 26
unit--that person; or 27
(b) otherwise--the person who was the next most senior 28
financial officer of the department and who is employed 29
in a public sector unit. 30
former responsible person, for an abolished statutory body, 31
means-- 32
(a) if the person who was the person responsible for the 33
financial administration of the statutory body 34
s 12 14 s 12
Financial Administration and Audit Amendment Bill
2005
immediately before its abolition is available to act--that 1
person; or 2
(b) otherwise--the person who was the next most senior 3
financial officer of the statutory body and is available to 4
act. 5
last financial year means-- 6
(a) for an abolished department--the department's financial 7
year last ended before the abolition day for the 8
department; or 9
(b) for an abolished statutory body--the statutory body's 10
financial year last ended before the abolition day for the 11
statutory body. 12
`Division 2 Abolished departments 13
`105K Application of div 2 14
`This division applies if a department is abolished. 15
`105L Final report 16
`(1) The former accountable officer for the abolished department 17
must, within 1 month after the day agreed between the former 18
accountable officer and the auditor-general under section 19
105M(1)(b), prepare a final report for the abolished 20
department. 21
`(2) The former accountable officer must give the report to the 22
former appropriate Minister for the abolished department. 23
`(3) Without limiting subsection (1), the former accountable 24
officer must include in the report-- 25
(a) information required under a financial management 26
standard; and 27
(b) a copy of each set of final financial statements prepared 28
under section 105M, and the certificates and 29
auditor-general's report under that section for the 30
statements. 31
s 12 15 s 12
Financial Administration and Audit Amendment Bill
2005
`(4) The former appropriate Minister for an abolished department 1
may approve, for the final period, the former accountable 2
officer preparing a short form final report for the abolished 3
department in the form prescribed under a financial 4
management standard. 5
`(5) If the former accountable officer prepares a short form final 6
report, the former accountable officer must ensure both the 7
final report and short form final report are available for the 8
final period. 9
`(6) The former accountable officer may prepare the final report, 10
or a short form final report, in electronic form if-- 11
(a) copies of the report are also available in paper form; and 12
(b) the electronic form of the report states, in a prominent 13
way, that copies of the report are also available in paper 14
form and how the copies may be obtained. 15
`(7) A set of the final financial statements mentioned in subsection 16
(3)(b) may be included in electronic form in a final report if-- 17
(a) copies of the statements are available in paper form; and 18
(b) the report states, in a prominent way, that copies of the 19
statements are available in paper form and how the 20
copies may be obtained. 21
22
Example of electronic form--
23
a CD-ROM
`105M Final financial statements 24
`(1) The former accountable officer for an abolished department 25
must-- 26
(a) prepare final financial statements for the abolished 27
department; and 28
(b) give the statements to the auditor-general by a day 29
agreed between the former accountable officer and the 30
auditor-general. 31
`(2) The former accountable officer and the former responsible 32
financial officer for the abolished department must each 33
s 12 16 s 12
Financial Administration and Audit Amendment Bill
2005
certify on the final financial statements whether, in their 1
opinion-- 2
(a) the prescribed requirements for establishing and keeping 3
the accounts have been complied with in all material 4
respects; and 5
(b) the statements have been drawn up to show a true and 6
fair view, under prescribed accounting standards, of the 7
transactions for the final period and of the financial 8
position at the end of the final period. 9
`(3) The auditor-general must audit the final financial statements 10
and prepare a report about the statements. 11
`(4) The report must state whether-- 12
(a) the auditor-general has received all the information and 13
explanations required by the auditor-general; and 14
(b) in the auditor-general's opinion-- 15
(i) the prescribed requirements for the establishment 16
and keeping of accounts have been complied with 17
in all material respects; and 18
(ii) the final financial statements give a true and fair 19
view under prescribed accounting standards of the 20
transactions for the final period and of the financial 21
position as at the end of the final period. 22
`(5) As soon as practicable after the officers have certified the 23
final financial statements and the auditor-general has prepared 24
the report about the statements, the auditor-general must 25
give-- 26
(a) the certified statements and the auditor-general's report 27
to the former accountable officer; and 28
(b) a copy of the certified statements and the report to the 29
former appropriate Minister and the Treasurer. 30
`(6) The final financial statements prepared under subsection 31
(1)(a) must include consolidated financial statements for the 32
abolished department and its controlled entities if the financial 33
management standards or prescribed accounting standards 34
require that they be included. 35
s 12 17 s 12
Financial Administration and Audit Amendment Bill
2005
`(7) If subsection (6) applies to the abolished department, the 1
certificate under subsection (2), and the report under 2
subsection (3), must relate to the consolidated financial 3
statements. 4
`Division 3 Abolished statutory bodies 5
`105N Final financial statements 6
`(1) The former appropriate Minister for an abolished statutory 7
body must-- 8
(a) arrange for the administering department for the 9
abolished statutory body to prepare final financial 10
statements for the statutory body; and 11
(b) give the statements to the auditor-general by a day 12
agreed between the former appropriate Minister and the 13
auditor-general. 14
`(2) The former chairperson of, and the former responsible person 15
for, the abolished statutory body must each certify on the final 16
financial statements whether, in their opinion-- 17
(a) the prescribed requirements for establishing and keeping 18
the accounts have been complied with in all material 19
respects; and 20
(b) the final financial statements have been drawn up to 21
show a true and fair view, under prescribed accounting 22
standards, of the abolished statutory body's transactions 23
for the final period and of the financial position at the 24
end of the period. 25
`(3) The final financial statements prepared under subsection 26
(1)(a) must include consolidated financial statements for the 27
abolished statutory body and its controlled entities if the 28
financial management standards or prescribed accounting 29
standards require that they be included. 30
`(4) If subsection (3) applies to the abolished statutory body, the 31
certificate under subsection (2) must relate to the consolidated 32
financial statements. 33
s 12 18 s 12
Financial Administration and Audit Amendment Bill
2005
`(5) The final financial statements of an abolished statutory body 1
or copies of them must not, without the approval of the former 2
appropriate Minister, be made available to any person other 3
than the following until the statements have been audited and 4
a report given to the former appropriate Minister under section 5
105O-- 6
(a) the auditor-general or a person acting for the 7
auditor-general; 8
(b) the former appropriate Minister or a person acting for 9
the former appropriate Minister; 10
(c) a person who was a member, officer or employee of the 11
statutory body. 12
`(6) When the final financial statements of an abolished statutory 13
body have been audited and a report prepared under section 14
105O, the former appropriate Minister must publish the 15
statements and the report in a way the former appropriate 16
Minister decides. 17
`(7) All copies of the final financial statements and reports 18
published under subsection (6) must be true copies and the 19
certificate of the former chairperson and the former 20
responsible person under subsection (2) must be included in 21
the final financial statements. 22
`105O Report of auditor-general 23
`(1) The auditor-general must audit the final financial statements 24
of an abolished statutory body and prepare a report about the 25
statements. 26
`(2) The report must state whether-- 27
(a) the auditor-general has received all the information and 28
explanations required by him or her; and 29
(b) in the auditor-general's opinion-- 30
(i) the prescribed requirements for the establishment 31
and keeping of accounts have been complied with 32
in all material respects; and 33
s 12 19 s 12
Financial Administration and Audit Amendment Bill
2005
(ii) the final financial statements have been drawn up 1
to show a true and fair view of the transactions of 2
the abolished statutory body for the final period 3
and of the financial position as at the end of the 4
final period. 5
`(3) As soon as practicable after the former chairperson of the 6
abolished statutory body and the former responsible person 7
for the statutory body have certified the final financial 8
statements and the auditor-general has prepared the report 9
about the certified statements, the auditor-general must give 10
the certified statements and the auditor-general's report to the 11
former appropriate Minister. 12
`(4) If the final financial statements include consolidated financial 13
statements as required by a financial management standard or 14
prescribed accounting standard, the report must relate to the 15
consolidated financial statements. 16
`(5) The former appropriate Minister must consider the final 17
financial statements and report. 18
`105P Final report 19
`(1) The administering department for an abolished statutory body 20
must, within 1 month after the day agreed between the former 21
appropriate Minister and the auditor-general under section 22
105N(1)(b), prepare a final report for the statutory body under 23
the prescribed requirements and give it to the former 24
appropriate Minister. 25
`(2) The final report must contain a copy of each set of final 26
financial statements prepared under section 105N, and the 27
auditor-general's report under section 105O for the 28
statements. 29
`(3) The former appropriate Minister for an abolished statutory 30
body may approve, for a final period, the administering 31
department preparing a short form annual report for the 32
statutory body in the form prescribed under a financial 33
management standard. 34
`(4) If the administering department prepares a short form annual 35
report for the final period, the administering department must 36
s 12 20 s 12
Financial Administration and Audit Amendment Bill
2005
ensure both the final report and short form final report are 1
available for the final period. 2
`(5) The administering department may prepare the final report in 3
electronic form if-- 4
(a) copies of the report are also available in paper form; and 5
(b) the electronic form of the report states, in a prominent 6
way, that copies of the report are also available in paper 7
form and how the copies may be obtained. 8
`(6) The final financial statements mentioned in subsection (2) 9
may be included in electronic form in a final report if-- 10
(a) copies of the statements are available in paper form; and 11
(b) the report states, in a prominent way, that copies of the 12
statements are available in paper form and how the 13
copies may be obtained. 14
15
Example of electronic form--
16
a CD-ROM
`Division 4 Tabling of final reports 17
`105Q Tabling of final report 18
`(1) This section applies to a former appropriate Minister for an 19
abolished department or abolished statutory body to whom a 20
final report must be given under section 105L or 105P. 21
`(2) The former appropriate Minister must table a copy of the 22
report in the Legislative Assembly within 14 days after 23
receiving it. 24
`105R Explanation of late tabling of final report 25
`(1) This section applies if the former appropriate Minister for an 26
abolished department or abolished statutory body tables the 27
final report for an abolished department or abolished statutory 28
body later than 14 days after receiving it. 29
`(2) The former appropriate Minister must also give the 30
Legislative Assembly a written statement-- 31
s 13 21 s 13
Financial Administration and Audit Amendment Bill
2005
(a) stating the report is being tabled late; and 1
(b) stating the length of the delay; and 2
(c) explaining the reasons for the delay. 3
`(3) The Parliament of Queensland Act 2001, section 59,1 applies 4
to the written statement in the same way it applies to a report 5
mentioned in that section.'. 6
Clause 13 Insertion of new pt 8, div 6 7
Part 8-- 8
insert-- 9
`Division 6 Transitional provision for Financial 10
Administration and Audit 11
Amendment Act 2005 12
`143 Transitional provision for supplementary 13
appropriation for 2004--2005 14
`(1) This section applies if the Financial Administration and Audit 15
Amendment Act 2005 commences before the Appropriation 16
Act commences. 17
`(2) The pre-amended Act applies to the Appropriation Act. 18
`(3) In this section-- 19
Appropriation Act means the Act for which a Bill was 20
introduced into the Legislative Assembly on 25 October 2005 21
under the title Appropriation Bill (No. 2) 2005. 22
pre-amended Act means this Act as in force before the 23
commencement of the Financial Administration and Audit 24
Amendment Act 2005.'. 25
1 Parliament of Queensland Act 2001, section 59 (Tabling of report when Assembly
not sitting)
s 14 22 s 15
Financial Administration and Audit Amendment Bill
2005
Clause 14 Amendment of sch 2 (Continuing funds) 1
Schedule 2, entry for Department of Housing-- 2
omit. 3
Clause 15 Amendment of sch 3 (Dictionary) 4
(1) Schedule 3, definitions expenditure and Treasurer's 5
appropriation statement-- 6
omit. 7
(2) Schedule 3-- 8
insert-- 9
`abolished, for a department or statutory body, means ceased 10
to exist. 11
abolished department, for part 6B, see section 105J. 12
abolished statutory body, for part 6B, see section 105J. 13
abolition day, for part 6B, see section 105J. 14
administering department, for part 6B, see section 105J. 15
auditor-general's report, for part 2, division 7AA, see section 16
40AB. 17
certified and audited, for part 6B, see section 105J. 18
consolidated fund financial report see section 38A(1). 19
expenditure, for ministerial offices, for part 2, division 7AA, 20
see section 40AB. 21
expenditure, generally, means the actual payment of moneys. 22
final financial statements, for part 6B, see section 105J. 23
final period, for part 6B, see section 105J. 24
final report see section 105J. 25
former accountable officer, for part 6B, see section 105J. 26
former appropriate Minister, for part 6B, see section 105J. 27
former chairperson, for part 6B, see section 105J. 28
s 15 23 s 15
Financial Administration and Audit Amendment Bill
2005
former responsible financial officer, for part 6B, see section 1
105J. 2
former responsible person, for part 6B, see section 105J. 3
full year report, for part 2, division 7AA, see section 40AB. 4
further 4 weeks, for a financial year, means the 28 days after 5
the end of that financial year. 6
half year report, for part 2, division 7AA, see section 40AB. 7
last financial year, for part 6B, see section 105J. 8
ministerial offices, for part 2, division 7AA, see section 9
40AB. 10
relevant department, for part 2, division 7AA, see section 11
40AB. 12
relevant Minister, for part 2, division 7AA, see section 40AB. 13
transferee department means a department to which public 14
business of another department is redistributed. 15
transferor department means a department from which public 16
business is redistributed to another department.'. 17
(3) Schedule 3, definition public sector entity-- 18
insert-- 19
`(e) an entity controlled by an entity that is a public sector 20
entity under paragraph (d).'. 21
© State of Queensland 2005
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