21

21.         (1)         The Treasurer may direct that a special purpose account operated by an agency, other than a special purpose account established by an Act, be closed.

48

48.         (4)         The accountable authority of an agency may, with the prior approval of the Treasurer, write off relevant amounts that are greater than the monetary limit prescribed for the purposes of subsection (2), subject to any conditions prescribed by the regulations.

52

52.                 The accountable authority of an agency is responsible for the financial management of the services under the control of the agency.

54

54.         (1)         The accountable authority of the agency taken to be constituted under section 5(1) by the administration of —

                    (a)         the Legislative Council is the Clerk of the Legislative Council; or

                    (b)         the Legislative Assembly is the Clerk of the Legislative Assembly; or

                    (c)         the Parliamentary Services Department is the Executive Manager (however designated) of the Parliamentary Services Department; or

                    (d)         the Parliamentary Commissioner for Administrative Investigations is the chief executive officer of the department of the Public Service principally assisting in the administration of the Parliamentary Commissioner Act 1971 ; or

                    (e)         the Information Commissioner is the chief executive officer of the department of the Public Service principally assisting in the administration of the Freedom of Information Act 1992 ,

                and the accountable authority of an agency taken to be constituted under section 5(1) by the administration of a body or office that is the subject of regulations referred to in that provision is the person appointed, in writing, by the Treasurer to be the accountable authority of that agency.

61

61.         (1)         After the end of each financial year the accountable authority of an agency is to prepare an annual report that contains —

                    (a)         financial statements for the financial year; and

                    (b)         unless otherwise directed in writing by the Treasurer, key performance indicators; and

                    (c)         a report on the operations of the agency during the financial year; and

                    (d)         any information prescribed by the Treasurer’s instructions; and

                    (e)         if applicable, the reports referred to in subsections (2) and (3).

62

62.         (2)         Without limiting subsection (1), the financial statements referred to in section 61(1)(a) —

                    (a)         are to include any financial statements and information prescribed by the Treasurer’s instructions; and

                    (b)         are to be certified in the manner prescribed by the Treasurer’s instructions.

63

63.         (2)         The accountable authority of an agency is to submit to the Treasurer —

                    (a)         the annual report prepared by the accountable authority under section 61(1); and

                    (b)         unless the audit of the agency’s accounts in respect of the relevant financial year has been dispensed with under the Auditor General Act 2006 section 14(2) — a copy of the opinion of the Auditor General prepared and signed under section 15 of that Act.

64

64.         (1)         The accountable authority of an agency is to transmit to both Houses of Parliament within the prescribed period after the end of a financial year of the agency —

                    (a)         a copy of the annual report for the financial year prepared by the accountable authority under section 61(1); and

                    (b)         unless the audit of the agency’s accounts in respect of the financial year has been dispensed with under the Auditor General Act 2006 section 14(2) — a copy of the opinion of the Auditor General prepared and signed under section 15 of that Act.

64.         (1A)         A copy of an annual report or opinion transmitted to a House of Parliament is to be regarded as having been laid before that House.

64.         (1B)         The laying of a copy of an annual report or opinion that is regarded as having occurred under subsection (1A) is to be recorded in the Minutes, or Votes and Proceedings, of the House on the first sitting day of the House after it is transmitted to the House.

65

65.         (1)         If the accountable authority of an agency is not able to transmit a copy of the annual report and, if applicable, the opinion of the Auditor General referred to in section 64(1) to both Houses of Parliament within the prescribed period after the end of the financial year, the accountable authority is to inform both Houses of Parliament, on or before the expiry of that period, of —

                    (a)         the accountable authority’s inability to do so; and

                    (b)         the reasons for that inability; and

                    (c)         the anticipated date on which those documents will be transmitted.

65.         (2)         If the accountable authority of an agency is not able to comply with subsection (1) in respect of a House of Parliament because that House is not then sitting, the accountable authority is to inform that House as required by that subsection as soon as is practicable after the expiry of the prescribed period.