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FINANCIAL MANAGEMENT ACT 2006


TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title
            
   2.      Commencement
            
   3.      Terms used
            
   4.      Relationship of this Act with other laws
            
   5.      Act modified for administration of certain bodies (Sch. 2)
            
   6.      Sch. 1 may be amended by regulations

   PART 2 -- Accounts

           Division 1 -- Public Ledger  

   7.      Public Ledger
            
   8.      Consolidated Account
            
   9.      Treasurer’s Advance Account
            
   10.     Treasurer’s special purpose accounts

           Division 2 -- Public Bank Account and other bank accounts  

   11.     Public Bank Account
            
   12.     Public Bank Account, application of money in
            
   13.     Bank accounts for agencies, restrictions on
            
   14.     Bank accounts not to be overdrawn except with Treasurer’s approval
            
   15.     Bank accounts for public money etc., restrictions on

           Division 3 -- Agency special purpose accounts  

   16.     Agency special purpose accounts

           Division 4 -- Administration of special purpose accounts  

   17.     Special purpose statements and trust statements for accounts, preparation of etc.
            
   18.     Payments to and from accounts
            
   19.     Accounts not to be overdrawn except with Treasurer’s approval
            
   20.     Unrequired money in accounts, transfer of from
            
   21.     Closing accounts and consequences of
            
   22.     Other written laws not affected by this Division

   PART 3 -- Funds management

           Division 1 -- Supply and appropriation  

   23.     Money received by agency, agency may retain in certain cases
            
   24.     Payments before supply granted, Treasurer’s powers to make etc.
            
   25.     Appropriations, saving and transfer of in certain cases
            
   26.     Appropriations, transfer of to suspense account in certain cases
            
   27.     Expenditure for extraordinary etc. matters without appropriation
            
   28.     Advances, Treasurer may authorise etc.
            
   29.     Expenditure under s. 27 and 28 limited
            
   30.     Unexpended appropriations lapse
            
   31.     Public Bank Account Interest Earned Account, application of money in

           Division 2 -- Payments and transfers  

   32.     Certain payments and transfers to be authorised
            
   33.     Consolidated Account, payments from to be under Governor’s warrant etc.
            
   34.     Public etc. money received, how to be dealt with
            
   35.     Public Bank Account, how payments into to be credited
            
   36.     Other money, how to be dealt with

           Division 3 -- Investments  

   37.     Public Bank Account, investment of
            
   38.     Investment under s. 37, application of proceeds of
            
   39.     Investment by agencies

           Division 4 -- Annual estimates of statutory authorities  

   40.     Annual estimates, preparation of etc.

           Division 5 -- Resource agreements  

   41.     Draft resource agreements, when required etc.
            
   42.     Period to which resource agreements relate
            
   43.     Content of resource agreements
            
   44.     When resource agreements to be agreed if possible
            
   45.     Draft resource agreements, Treasurer’s powers as to
            
   46.     Draft resource agreements, agreeing on

           Division 6 -- Write-offs and recoveries  

   47.     Terms used
            
   48.     Write-offs
            
   49.     Loss of official money or property, liability of officers for
            
   50.     Recovering amounts from officers liable under s. 49
            
   51.     Official losses, investigating

   PART 4 -- Accountable authorities  

   52.     Each agency to have accountable authority
            
   53.     Functions of accountable authorities
            
   54.     Department, who is accountable authority of etc.
            
   55.     Statutory authority, who is accountable authority of etc.
            
   56.     Sub-departments, entities that are and accountable authorities of
            
   57.     Chief finance officers, designation and functions of
            
   58.     Financial management system, duties of accountable authorities as to

   PART 5 -- Reports

           Division 1 -- Treasurer’s reports  

   59.     Financial reports and statements, application of Government Financial Responsibility Act 2000

           Division 2 -- Annual reports by agencies  

   60.     Terms used
            
   61.     Annual reports, contents of etc.
            
   62.     Financial statements for s. 61(1)(a), standards for etc.
            
   63.     Financial reports etc. to be submitted to Auditor General and Minister
            
   64.     Minister to table agency’s annual report etc.
            
   65.     Minister to inform Parliament if annual report and Auditor General’s opinion cannot be tabled on time

           Division 3 -- Reporting on abolition of agencies  

   66.     Terms used
            
   67.     Purpose of this Division
            
   68.     Abolition of agency, reporting after
            
   69.     Final report, contents of
            
   70.     Directions by Treasurer for this Division
            
   71.     Reporting officers entitled to access to accounts etc.
            
   72.     Reporting officers to submit financial statements etc. to Auditor General

   PART 6 -- Miscellaneous

           Division 1 -- Delegations and authorisations  

   73.     Term used: Treasury Corporation official
            
   74.     Delegation by Treasurer
            
   75.     Delegation by Ministers
            
   76.     Delegation and authorisation by Under Treasurer
            
   77.     Delegations and authorisations, general provisions about

           Division 2 -- Treasurer’s instructions  

   78.     Treasurer’s instructions, issue of etc.

           Division 3 -- Miscellaneous powers and duties  

   79.     Treasurer’s power to require information
            
   80.     Act of grace payments
            
   81.     Actions etc. inhibiting etc. Minister’s parliamentary functions prohibited
            
   82.     Ministerial decisions not to give Parliament certain information about agency to be reported to Parliament etc.

           Division 4 -- General  

   83.     Laying documents before Parliament, supplementary provision about
            
   84.     Regulations
            
   85.      Review of Act
           SCHEDULE 1 -- Statutory authorities
           SCHEDULE 2 -- Modifications to the Act as to certain administrations
           SCHEDULE 3 -- Modifications to the Act as to the Office of the Auditor General
           Compilation table


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