Western Australian Consolidated Acts

FINANCIAL MANAGEMENT ACT 2006

TABLE OF PROVISIONS

           Long Title

   PART 1 -- Preliminary  

   1.      Short title  
   2.      Commencement  
   3.      Terms used in this Act  
   4.      Relationship with other laws  
   5.      Modified application of Act for certain purposes  
   6.      Amendment of Schedule 1 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.     Application of Public Bank Account  
   13.     Treasurer may authorise agencies to open and maintain bank accounts  
   14.     Bank accounts not to be overdrawn unless approved by Treasurer  
   15.     Restrictions on opening and maintaining certain bank accounts  

           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  
   18.     Payments to and from special purpose accounts  
   19.     Special purpose accounts not to be overdrawn unless approved by Treasurer  
   20.     Transfer of excess amounts from special purpose accounts  
   21.     Closure of special purpose accounts and transfer of service  
   22.     Other laws not affected  

   PART 3 -- Funds management  

           Division 1 -- Supply and appropriation  

   23.     Appropriation of certain receipts  
   24.     Payments before grant of supply  
   25.     Transfers of appropriations  
   26.     Transfers to suspense account  
   27.     Expenditure in advance of appropriation  
   28.     Authorised recoverable advances  
   29.     Limits on expenditure  
   30.     Unexpended appropriations to lapse  
   31.     Payments from Public Bank Account Interest Earned Account  

           Division 2 -- Payments and transfers  

   32.     Certain payments and transfers to be authorised  
   33.     Payments charged to Consolidated Account  
   34.     Deposit of money received  
   35.     Money paid into Public Bank Account  
   36.     Other money to be credited to special purpose accounts  

           Division 3 -- Investments  

   37.     Investment by Treasurer  
   38.     Proceeds of investment by Treasurer  
   39.     Investment by agencies  

           Division 4 -- Annual estimates of statutory authorities  

   40.     Accountable authorities of statutory authorities to prepare and submit annual estimates  

           Division 5 -- Resource agreements  

   41.     Accountable authorities to submit draft resource agreements  
   42.     Period to which resource agreements relate  
   43.     Matters to be included in resource agreements  
   44.     Resource agreements to be agreed if possible  
   45.     Treasurer’s powers in relation to draft resource agreements  
   46.     Agreement as to draft resource agreements  

           Division 6 -- Write-offs and recoveries  

   47.     Terms used in this Division  
   48.     Write-offs  
   49.     Liability of officers for losses  
   50.     Recovery of amounts for which officers are liable  
   51.     Under Treasurer and accountable authorities may direct investigations in respect of losses  

   PART 4 -- Accountable authorities  

   52.     Agencies to have accountable authority  
   53.     Functions of accountable authorities  
   54.     Accountable authorities for departments  
   55.     Accountable authorities for statutory authorities  
   56.     Declarations by Treasurer as to agencies and accountable authorities  
   57.     Chief finance officer  
   58.     Accountable authorities to ensure agencies have financial management system  

   PART 5 -- Reports  

           Division 1 -- Treasurer’s reports  

   59.     Treasurer’s reports and statements  

           Division 2 -- Annual reports by agencies  

   60.     Terms used in sections 60 and 61  
   61.     Annual reports by accountable authorities  
   62.     Financial statements  
   63.     Accountable authorities to submit financial reports and other information  
   64.     Minister to table accountable authority’s report  
   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 in this Division  
   67.     Purpose of this Division  
   68.     Reporting on abolition of agency  
   69.     Content of final report  
   70.     Directions by Treasurer  
   71.     Reporting officers entitled to reasonable assistance and facilities and access to accounts  
   72.     Reporting officers to submit financial statements and information to Auditor General  

   PART 6 -- Miscellaneous  

           Division 1 -- Delegations and authorisations  

   73.     Term used in this Division  
   74.     Delegation by Treasurer  
   75.     Delegation by Ministers  
   76.     Delegation and authorisation by Under Treasurer  
   77.     General provisions about delegations and authorisations  

           Division 2 -- Treasurer’s instructions  

   78.     Treasurer’s instructions  

           Division 3 -- Miscellaneous powers and duties  

   79.     Treasurer’s power to require information  
   80.     Act of grace payments  
   81.     Certain actions and arrangements not to be taken or entered into  
   82.     Minister to report decisions not to provide certain information about agencies  

           Division 4 -- General  

   83.     Supplementary provision about laying documents before Parliament  
   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