Queensland Consolidated Acts

FINANCIAL ADMINISTRATION AND AUDIT ACT 1977

TABLE OF PROVISIONS

           Long Title

           Contents

           Part 1--Preliminary

   1.      Short title
   2.      Dictionary
   3.      Meaning of terms relating to Annual Appropriation Act
   4.      Meaning of administered receipt and controlled receipt
   4A.     Meaning of department
   5.      Meaning of statutory body
   5A.     Entities and their control
   6.      Property in public moneys and public property

           Part 1A--Charter of social and fiscal responsibility

   6A.     Treasurer must prepare charter
   6B.     Purpose of charter
   6C.     Principles on which charter must be based
   6D.     Matters that must be included in charter
   6E.     Amendment and withdrawal of charter
   6F.     Treasury employees not to give comments or cost estimates during election period

           Part 2--Financial administration

           Division 1--The consolidated fund

   7.      Consolidated fund
   7A.     Consolidated fund continues certain funds
   9.      Appropriation of certain controlled receipts
   10.     Accounts for consolidated fund

           Division 2--Departmental accounts

   12.     Departmental accounts

           Division 3--Accounts with financial institutions

   14.     Moneys to be kept at financial institution
   15.     Financial-institution accounts
   16.     Overdrafts
   17.     Treasurer's consolidated fund bank account
   18.     Departmental financial-institution accounts
   19.     Overdrawn accounts

           Division 4--Appropriation and supply

   21.     Annual Appropriation Acts
   22.     Interpretation of words used in Appropriation Act
   23.     Availability of appropriated amount for payment to departments
   23A.    Availability of appropriation after redistribution of public business
   23B.    Entries in Treasurer's consolidated fund operating account when amounts paid from consolidated fund
   23C.    Payment of equity withdrawal under Annual Appropriation Act
   23D.    Supply for financial year pending ordinary Annual Appropriation Act
   23E.    Supply for financial year pending parliamentary Annual Appropriation Act

           Division 4A--Matters about changes to appropriation

   24.     Varying the amounts of department's headings
   24A.    When part of vote for treasury department may be applied for headings of another department
   25.     Unforeseen expenditure
   27.     Entries in Treasurer's consolidated fund operating account for unforeseen expenditure
   28.     Entries by Treasurer on repayment of incorrectly paid amounts

           Division 5--Continuing funds

   29.     Continuing funds
   30.     Continuing fund to be overdrawn only under a Treasurer's approval
   31.     Provisions for closure of continuing funds

           Division 6--Accountable officers

   34.     Accountable officers generally
   35.     Clerk of the Parliament as accountable officer
   35A.    Official secretary as accountable officer
   35B.    Other accountable officers
   36.     Functions and duties of all accountable officers
   36A.    Accountable officer to pay for tax equivalents and dividends
   36B.    Delegations by accountable officers

           Division 7--Financial statements and annual reports

   37.     Purposes of division
   38.     Quarterly statement by Treasurer
   38A.    Consolidated fund financial report
   38AA.   Timing for giving consolidated fund financial report to auditor-general
   38B.    Consolidated whole-of-government financial statement
   38C.    Request for information for preparing consolidated whole-of-government financial statement and other purposes
   39.     Annual report by department and short form annual report
   40.     General purpose financial statements
   40AAA.  Financial reporting—when redistribution of public business of department takes effect
   40AA.   Timing for accountable officers to give general purpose financial statements to auditor-general

           Division 7AA--Ministerial offices expenses

   40AB.   Definitions for div 7AA
   40AC.   Report of ministerial offices expenses
   40AD.   Tabling of half year report
   40AE.   Audit of full year report
   40AF.   Tabling of full year report

           Division 7A--Borrowings

   40A.    Borrowings by State and by accountable officers
   40B.    Treasurer may charge department borrowing fee

           Division 8--Investment by Treasurer

   40C.    No-one other than Treasurer may invest or otherwise lend an amount
   41.     Investment of surplus moneys
   41A.    Dealing with moneys earned on investment
   42.     Appropriation for payments out of Treasurer's consolidated fund bank account for authorised investments
   43.     Treasurer a corporation sole for certain purposes
   43A.    Limitations on investment powers

           Division 8A--Derivative transactions

   43B.    Certain departments may enter into derivative transactions
   43D.    Requirement to report to appropriate Minister about derivatives

           Division 9--Formation of companies and acquisition of shares

   44.     Formation of companies by department etc. requires Treasurer's approval

           Division 10--Unclaimed moneys

   46.     Treasurer's unclaimed moneys fund
           Part 3 Financial administration--statutory bodies
   46C.    Functions and duties
   46D.    Entries by Treasurer on repayment of incorrectly paid amounts
   46F.    Statutory body to prepare annual financial statements
   46FA.   Timing for statutory bodies to give annual financial statements to auditor-general
   46G.    Report of auditor-general
   46H.    Statutory body must consider auditor-general's observations and suggestions
   46J.    Annual report

           Part 3A--Tabling of annual reports

   46K.    Tabling of annual report
   46KA.   Summary reports
   46KB.   Explanation of late tabling of annual report
   46KC.   Procedure if Legislative Assembly not in session or sitting

           Part 4--Standards about financial management

   46L.    Financial management standards
   46LA.   Requirements before making a financial management standard
   46LB.   Financial management standard may include commentary about its operation
   46LC.   Exemption from financial management standards
   46M.    Financial Management Practice Manuals

           Part 5--Queensland Auditor-General and Queensland Audit Office

           Division 1--General

   47.     Auditor-general and audit office
   48.     Control of audit office
   49.     Auditor-general not subject to direction

           Division 2--Provisions relating to auditor-general

   50.     Appointment of auditor-general
   51.     Duration of appointment
   52.     Terms of appointment
   53.     Pecuniary interests declaration
   54.     Preservation of rights
   55.     Leave of absence
   56.     Resignation
   57.     Suspension and removal

           Division 3--Deputy auditor-general

   58.     Deputy auditor-general
   59.     Duties of deputy auditor-general
   60.     Deputy auditor-general employed under Public Service Act
   61.     Pecuniary interests declaration
   62.     Deputy auditor-general subject only to direction of auditor-general

           Division 4--Staff of audit office

   63.     Staff employed under Public Service Act
   65.     Staff subject only to direction of auditor-general

           Division 5--Other matters

   66.     Delegation of powers
   68.     Estimates
   69.     Audit of audit office
   70.     Rulings under Public Service Act
   71.     Reviews under Public Service Act

           Division 6--Strategic review

   72.     Strategic review of audit office
   72A.    Conduct of strategic review
   72B.    Report of strategic review

           Part 6--Audit of consolidated fund and public sector entities

           Division 1--Scope of auditor-general's mandate

   73.     Auditor-general to audit consolidated fund and public sector entities unless exempted
   74.     Exemption of certain public sector entities from audit by auditor-general
   75.     Appropriate Minister to give Treasurer and auditor-general information about public sector entities
   76.     Auditor-general to be appointed auditor of every company public sector entity
   77.     Audits at request of Parliament
   78.     By-arrangement audits

           Division 2--Conduct of audits

   79.     Way in which audit is to be conducted
   80.     Audit of performance management systems
   81.     Audit of consolidated fund accounts
   82.     Appointment of contract auditors
   83.     Identity cards for authorised auditors
   84.     Proof of authority as authorised auditor
   85.     Access to documents and property
   86.     Obtaining information
   87.     Obtaining evidence
   88.     Compensation
   89.     False or misleading information
   90.     Obstruction of authorised auditor
   91.     Impersonation of authorised auditor
   92.     Confidentiality
   93.     Report on audit
   94.     Protection from liability
   95.     Audit fees
   96.     Act does not limit other powers of auditor-general

           Division 3--Reports to the Legislative Assembly

   97.     Reports on auditing standards
   98.     Annual report on consolidated fund accounts
   99.     Annual reports on audits of public sector entities
   100.    Reports on audits requested by Parliament
   101.    Interim, supplementary and combined reports
   102.    Other reports
   103.    Comments on proposed audit reports
   104.    Procedure for reporting certain sensitive information
   105.    Tabling of reports

           Part 6A--Approvals by Treasurer

           Division 1--Definition and application

   105A.   Definition for pt 6A
   105B.   Application of pt 6A

           Division 2--General approvals

   105C.   Approval may be general in nature

           Division 3--Specific approvals

   105D.   Way department or statutory body may apply for approval
   105E.   Treasurer may ask for documents
   105F.   Decision on application
   105G.   Register of approvals

           Division 4--Offences relating to certain documents

   105H.   False or misleading documents
   105I.   False information

           Part 6B--Provisions about abolished departments or statutory bodies

           Division 1--Definitions

   105J.   Definitions for pt 6B

           Division 2--Abolished departments

   105K.   Application of div 2
   105L.   Final report
   105M.   Final financial statements

           Division 3--Abolished statutory bodies

   105N.   Final financial statements
   105O.   Report of auditor-general
   105P.   Final report

           Division 4--Tabling of final reports

   105Q.   Tabling of final report
   105R.   Explanation of late tabling of final report

           Part 7--General provisions

   106.    Losses and special payments
   107.    Recovery of moneys and the value of property
   109.    Delegation by Treasurer of certain powers
   110.    Regulations

           Part 8--Transitional provisions

           Division 1--Transitional provisions before commencement of the Financial Administration Legislation Amendment Act 1999

   111.    References to authorised officer in other Acts
   112.    References to consolidated revenue fund, consolidated revenue or loan fund
   113.    References to Department of the auditor-general
   114.    References to repealed Acts

           Division 2--Transitional provisions for Financial Administration Legislation Amendment Act 1999
           Subdivision 1--Interpretation

   115.    Definitions for div 2
           Subdivision 2--Transitional provisions about existing funds
   116.    Closure of trust and special funds on 1 July 1999
   117.    Obligation of Treasurer to pay moneys of trust and special funds
   118.    Motor Accident Insurance Fund and Nominal Defendant Fund
           Subdivision 3--Other specific transitional provisions
   119.    Accountable officers to pay moneys of consolidated fund to Treasurer
   120.    Payment into the public accounts
   121.    Public bank accounts other than for trust and special funds
   122.    Availability of appropriation for 1998-99 financial year
   123.    Transfer between subdivisions etc.
   124.    When vote of Treasury may be applied in respect of a supply service of another department
   125.    Provision for unforeseen expenditure in 1998-99 financial year
   126.    Section 23D to apply to amount that may be paid pending Annual Appropriation Act for 1999-2000 financial year
   127.    Quarterly statement by Treasurer of receipts and expenditure, Treasurer's annual statement and consolidated whole-of-government financial statement
   128.    Annual report and general purpose financial statements of departments or 1998-99 financial year
   129.    Borrowing fee chargeable only for borrowing after commencement
   130.    Annual financial statements of statutory body and audit of statements for 1998-99 financial year
   131.    Losses and special payments
   132.    Investments made under s 41 of pre-amended Act
   133.    Auditing of public accounts for financial year 1998-99
           Subdivision 4--Pre-amended Act to continue to take effect in relation to other matters for 1998-99 financial year
   134.    General statement about effect of pre-amended Act to 1998-99 financial year
   135.    Meaning of words in provisions of pre-amended Act applying after commencement

           Division 3--Transitional provisions for Financial Administration and Other Legislation Amendment Act 2001

   136.    Definitions for div 3
   137.    General statement about effect of pre-amended Act to 2000-2001 financial year
   138.    Meaning of words in provisions of pre-amended Act applying after commencement
   139.    Approvals under the pre-amended Act to continue
   140.    Bills for Annual Appropriation Acts for 2001-2002 financial year

           Division 4--Transitional provision for Ombudsman Act 2001

   141.    Strategic review

           Division 5--Transitional provision for Audit Legislation Amendment Act 2006

   142.    Further amendment, or repeal, of Financial Administration and Audit Regulation 1995

           Division 6--Transitional provision for Revenue and Other Legislation Amendment Act 2006

   143.    Transitional provision for amendment of s 80
           SCHEDULE 1 OTHER ACCOUNTABLE OFFICERS FOR CERTAIN BODIES
           SCHEDULE 2 CONTINUING FUNDS
           SCHEDULE 3 DICTIONARY
           Endnotes