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PUBLIC FINANCE AND AUDIT ACT 1987

Table of Provisions

PART 1--Preliminary

  • 1 Short title
  • 4 Interpretation

PART 2--Public finance

Division 1--Provisions relating to the receipt and application of public money

  • 5 Receipt of public money
  • 6 Expenditure of money from Consolidated Account only in accordance with Parliamentary appropriation
  • 7 Money received by instrumentalities of the Crown
  • 8 Special deposit accounts
  • 9 Imprest accounts
  • 10 Application of money to honour cheques etc
  • 11 Investment of public money by Treasurer

Division 2--Appropriation by Governor for previously authorised purposes and appropriation for other purposes

  • 12 Appropriation by Governor
  • 13 Adjustment of levels of appropriation between departments
  • 14 Reduction in level of appropriation by Governor
  • 15 Appropriation by Treasurer for additional salaries, wages etc

Division 3--Authority to borrow

  • 16 Power to borrow

Division 4--Financial arrangements, guarantees and indemnities

  • 17 Interpretation
  • 18 Financial arrangements
  • 19 Guarantees and indemnities
  • 20 Fees in respect of provision of guarantees and indemnities
  • 20A Validity of transactions of semi-government authorities

Division 5--Deposits

  • 21 Deposits

Division 6--Treasurer's statements and statements of public authorities

PART 3--Audit

Division 1--The Auditor-General

Division 2--Audit of public and other accounts

Division 3--Auditor-General's powers to obtain information

Division 4--Audit of the accounts of the Auditor-General

Division 5--The Auditor-General's report

Division 6--Audit fees

  • 39 Audit fees

PART 4--Miscellaneous

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