FINANCIAL MANAGEMENT ACT 2006 - SCHEDULE 3
FINANCIAL MANAGEMENT ACT 2006 - SCHEDULE 3
[s. 5(3)]
The provisions of the Act specified in column 1 are modified and have effect
for the purposes of section 5(3) as if they were in the form set out opposite
in column 2.
|
Column 1 |
Column 2 |
|---|---|
|
Section |
Modified form |
|
21 |
21. (1) The Treasurer
may direct that a special purpose account operated by the Office of the
Auditor General, other than a special purpose account established by an Act,
be closed. |
|
48 |
48. (4) The
accountable authority of the Office of the Auditor General 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 the Office of the Auditor General is responsible for the
financial management of the services under the control of the Office of the
Auditor General. |
|
54 |
54. (1) The Auditor
General is the accountable authority of the Office of the Auditor General. |
|
61 |
61. (1) After the end
of each financial year the accountable authority of the Office of the Auditor
General 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 Office of the
Auditor General during the financial year; and |
| |
(d)
any information prescribed by the
Treasurer’s instructions unless, in the opinion of the Auditor General,
this information would compromise the Auditor General’s independence;
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) After
receiving the opinion of the independent auditor appointed in accordance with
the Auditor General Act 2006 section 38, the Auditor General is to transmit a
copy of the annual report for a financial year prepared by the accountable
authority under section 61(1) together with a copy of the opinion of the
independent auditor to both Houses of Parliament within 90 days after the end
of the financial year. |
| |
63. (2A) 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. 63. (2B) The laying of
a copy of an annual report or opinion that is regarded as having occurred
under subsection (2A) 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 Auditor
General is not able to transmit a copy of the annual report and the opinion of
the independent auditor referred to in section 63(2) to both Houses of
Parliament within 90 days after the end of the financial year, the Auditor
General is to inform both Houses of Parliament, on or before the expiry of
that period, of — (a)
the Auditor General’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 Auditor
General is not able to comply with subsection (1) in respect of a House of
Parliament because that House is not then sitting, the Auditor General is to
inform that House as required by that subsection as soon as is practicable
after the expiry of the period referred to in that subsection. |
For the purposes of section 5(3), sections 43(2) and 64 do not have effect.
[Schedule 3 amended: No. 12 of 2021 s. 19.]
This is a compilation of the Financial Management Act 2006 and includes
amendments made by other written laws 2 . For provisions that have come into
operation, and for information about any reprints, see the compilation table.
For provisions that have not yet come into operation see the uncommenced
provisions table.
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
76 of 2006 |
21 Dec 2006 |
s. 1 and 2: 21 Dec 2006; | |
|
Financial Legislation Amendment and Repeal Act 2006 Sch. 1 cl. 63 |
77 of 2006 |
21 Dec 2006 |
1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137) |
|
10 of 2007 |
29 Jun 2007 |
1 Aug 2007 (see s. 2(1) and Gazette 27 Jul 2007 p. 3735) | |
|
Financial Management (Statutory Authorities) Regulations 2007 published in
Gazette 13 Jul 2007 p. 3453-4 |
13 Jul 2007 | ||
|
Biosecurity and Agriculture Management (Repeal and Consequential Provisions)
Act 2007 s. 36 |
24 of 2007 |
12 Oct 2007 |
18 Dec 2010 (see s. 2(1) and Gazette 17 Dec 2010 p. 6349) |
|
38 of 2007 |
21 Dec 2007 |
1 Feb 2008 (see s. 2(2) and Gazette 31 Jan 2008 p. 251) | |
|
Financial Management (Statutory Authorities) Regulations (No. 2) 2007
published in Gazette 4 Jan 2008 p. 29 |
4 Jan 2008 | ||
|
Financial Management (Statutory Authorities) Regulations 2008 published in
Gazette 8 Feb 2008 p. 322-3 |
r. 1 and 2: 8 Feb 2008 (see r. 2(a)); | ||
|
28 of 2008 |
1 Jul 2008 |
29 Jul 2008 | |
|
Reprint 1: The Financial Management Act 2006 as at 26 Sep 2008 (includes
amendments listed above except those in the
Biosecurity and Agriculture Management (Repeal and Consequential Provisions)
Act 2007 ) | |||
|
16 of 2009 |
1 Sep 2009 |
1 Jan 2010 (see s. 2(b) and Gazette 31 Dec 2009 p. 5327) | |
|
Financial Management (Statutory Authorities) Regulations 2010 published in
Gazette 20 Aug 2010 p. 4071-2 |
r. 1 and 2: 20 Aug 2010 (see r. 2(a)); | ||
|
Health and Disability Services Legislation Amendment Act 2010 s. 56 |
33 of 2010 |
30 Aug 2010 |
30 Nov 2010 (see s. 2(b) and Gazette 17 Sep 2010 p. 4757) |
|
Public Sector Reform Act 2010 s. 76 |
39 of 2010 |
1 Oct 2010 |
1 Dec 2010 (see s. 2(b) and Gazette 5 Nov 2010 p. 5563) |
|
Curriculum Council Amendment Act 2011 Pt. 3 Div. 2 |
37 of 2011 |
13 Sep 2011 |
1 Mar 2012 (see s. 2(b) and Gazette 28 Feb 2012 p. 841) |
|
45 of 2011 |
12 Oct 2011 |
31 Dec 2011 (see s. 2(b) and Gazette 30 Dec 2011 p. 5573) | |
|
Agricultural Practices (Disputes) Repeal Act 2011 s. 5 |
54 of 2011 |
9 Nov 2011 |
7 Dec 2011 |
|
Reprint 2: The Financial Management Act 2006 as at 8 Jun 2012 (includes
amendments listed above) | |||
|
Fire and Emergency Services Legislation Amendment Act 2012 Pt. 7 Div. 7 |
22 of 2012 |
29 Aug 2012 |
1 Nov 2012 (see s. 2(b) and Gazette 31 Oct 2012 p. 5255) |
|
Water Services Legislation Amendment and Repeal Act 2012 s. 212 |
25 of 2012 |
3 Sep 2012 |
18 Nov 2013 (see s. 2(b) and Gazette 14 Nov 2013 p. 5028) |
|
Financial Management (Statutory Authorities) Regulations 2012 published in
Gazette 7 Dec 2012 p. 5998 |
r. 1 and 2: 7 Dec 2012 (see r. 2(a)); | ||
|
Financial Management (Statutory Authorities) Regulations 2013 published in
Gazette 9 Jul 2013 p. 3048 |
r. 1 and 2: 9 Jul 2013 (see r. 2(a)); | ||
|
Minerals Research Institute of Western Australia Act 2013 s. 77 |
23 of 2013 |
18 Dec 2013 |
1 Feb 2014 (see s. 2(b) and Gazette 14 Jan 2014 p. 43) |
|
Reprint 3: The Financial Management Act 2006 as at 11 Apr 2014 (includes
amendments listed above) | |||
|
Financial Management (Statutory Authorities) Regulations 2014 published in
Gazette 11 Nov 2014 p. 4262 |
r. 1 and 2: 11 Nov 2014 (see r. 2(a)); | ||
|
Alcohol and Drug Authority Amendment Act 2015 s. 16 |
3 of 2015 |
25 Feb 2015 |
1 Jul 2015 (see s. 2(b) and Gazette 10 Apr 2015 p. 1249) |
|
Swan and Canning Rivers Management Amendment Act 2015 s. 55 |
6 of 2015 |
9 Mar 2015 |
1 Jul 2015 (see s. 2(b) and Gazette 19 Jun 2015 p. 2095) |
|
Financial Management (Statutory Authorities) Regulations 2015 published in
Gazette 12 May 2015 p. 1641 |
r. 1 and 2: 12 May 2015 (see r. 2(a)); | ||
|
40 of 2015 |
8 Dec 2015 |
31 Mar 2016 (see s. 2(2) and Gazette 31 Mar 2016 p. 969) | |
|
Health Services Act 2016 s. 289 |
11 of 2016 |
26 May 2016 |
1 Jul 2016 (see s. 2(b) and Gazette 24 Jun 2016 p. 2291) |
|
Marketing of Potatoes Amendment and Repeal Act 2016 s. 15 |
22 of 2016 |
12 Sep 2016 |
22 May 2021 (see s. 2(d) and SL 2021/60 cl. 2) |
|
24 of 2016 |
21 Sep 2016 |
1 Jan 2019 (see s. 2(b) and Gazette 14 Sep 2018 p. 3305) | |
|
Universities Legislation Amendment Act 2016 |
32 of 2016 |
19 Oct 2016 |
2 Jan 2017 (see s. 2(b) and Gazette 9 Dec 2016 p. 5557) |
|
School Boarding Facilities Legislation Amendment and Repeal Act 2016 s. 22 |
41 of 2016 |
28 Nov 2016 |
1 Jul 2017 (see s. 2(b) and Gazette 23 Jun 2017 p. 3173) |
|
Financial Management (Statutory Authorities) Regulations 2017 published in
Gazette 8 Sep 2017 p. 4698 |
r. 1 and 2: 8 Sep 2017 (see r. 2(a)); | ||
|
Reprint 4: The Financial Management Act 2006 as at 6 Oct 2017 (includes
amendments listed above except those in the Biodiversity Conservation Act 2016
s. 315) | |||
|
13 of 2019 |
24 Jun 2019 |
24 Jul 2019 (see s. 2(c)) | |
|
Procurement Act 2020 Pt. 10 Div. 3 |
24 of 2020 |
19 Jun 2020 |
1 Jun 2021 (see s. 2(b) and SL 2020/244 cl. 2(c)) |
|
Financial Legislation Amendment Act 2021 Pt. 2 |
12 of 2021 |
24 Aug 2021 |
21 Sep 2021 (see s. 2(b)) |
|
15 of 2021 |
9 Sep 2021 |
1 Jul 2022 (see s. 2(b) and SL 2022/77 cl. 2) | |
|
Soil and Land Conservation Amendment Act 2022 s. 21 |
19 of 2022 |
24 Jun 2022 |
25 Jun 2022 (see s. 2(b)) |
|
Financial Management (Statutory Authorities) Regulations 2022 (SL 2022/169) |
r. 1 and 2: 21 Oct 2022 (see r. 2(b)); | ||
To view the text of the uncommenced provisions see Acts as passed on the WA
Legislation website.
|
Short title |
Number and year |
Assent |
Commencement |
|---|---|---|---|
|
TAB (Disposal) Act 2019 s. 149 |
21 of 2019 |
18 Sep 2019 |
To be proclaimed (see s. 2(1)(b)(xiii)) |
|
Animal Resources Authority Amendment and Repeal Act 2022 s. 16 |
12 of 2022 |
14 Apr 2022 |
To be proclaimed (see s. 2(1)(c)) |
|
Workers Compensation and Injury Management Act 2023 Pt. 15 Div. 3 Subdiv. 2 |
21 of 2023 |
24 Oct 2023 |
1 Jul 2024 (see s. 2(d) and SL 2024/34 cl. 2) |
1 Repealed by the Financial Legislation Amendment
and Repeal Act 2006 s. 3.
2 The amendment in the State Superannuation
Amendment Act 2007 s. 79 is not included because it was repealed by the State
Superannuation Amendment Act 2011 s. 4 before the amendment purported to come
into operation.
Defined terms
[This is a list of terms defined and the provisions where they
are defined. The list is not part of the law.]
Defined term Provision(s)
abolition
66
accountable authority 3
accounts
3
affiliated body
60(1)
agency 3
agency special purpose account
3
annual estimates 3
Appropriation Act 3
Australian Accounting
Standards Board 62(3)
authorised person
51(1)
bank 3
commencement day
27A(1)
Consolidated Account
3
current year 24(1)
delegate
77(3)
department 3
determination
23(1)
draft annual estimates
3, 40(1)
draft resource agreement 3, 42(1)
election year 24(1A)
estimates
3
expense limit 3, 42(2)
final
report 66
former section 27
27A(1)
general purpose 25(1)
investment
38(1)
Joint Standing Committee on Audit
3
loss 47
Minister
3
officer 3
official loss
51(1)
official money
47
official property 47
operating account
26(1)
operational control
60(1)
other money 3, 15(2)
other property
3
prescribed conditions 56(1)
prescribed period 64(2), 65(3)
prescribed receipts
23(1)
previous year
24(1)
public authority 28(2)
Public Bank Account
3
Public Bank Account Interest Earned Account
3
Public Ledger 3
public money 3
public property
3
regulated payment 32(2)
regulated
transfer 32(2)
related body
60(1)
relevant accountable authority 36(1)
relevant amounts 48(1)
relevant authority
47
relevant commitment 26(1)
relevant payment 27A(1)
relevant person
36(1)
relevant service 21(3)
reporting officer 66
resource agreement
3
responsible person 51(1)
special purpose account 3
specified
60(3)
statutory authority 3
statutory authority money 3
sub-department
3
submission date 3
subsidiary body 60(1)
Treasurer
3
Treasurer’s instructions 3
Treasury 3
Treasury Corporation official
73
Under Treasurer 3
© State of Western Australia 2023
.
This work is licensed under a Creative Commons Attribution 4.0 International
Licence (CC BY 4.0). To view relevant information and for a link to a copy of
the licence, visit www.legislation.wa.gov.au .
Attribute work as: © State
of Western Australia 2023
.
By Authority: GEOFF O. LAWN, Government Printer