Western Australian Repealed Acts Western Australian Repealed ActsThis legislation has been repealed.
TABLE OF PROVISIONS
Long Title
PART I -- Preliminary
1. Short title
2. Commencement
3. Interpretation
4. Application
PART II -- Financial administration
Division 1 -- Treasurer’s accounts
5. Treasurer’s accounts
6. Consolidated Fund
8. Treasurer’s Advance Account
8A. Operation of Treasurer’s Advance Authorisation Acts
9. Trust Fund
10. Trust statement
11. Payments to Trust Fund accounts
12. Charging of expenditure to Trust Fund accounts
13. Accounts not to be overdrawn
14. Transfer of excess in Trust Fund
15. Closure of accounts
15A. Estimates as to certain trust accounts
Division 1a -- Trust accounts for the operations of departments
15B. Establishment of operating accounts
15C. Payments to operating accounts
15D. Charging of expenditure to operating accounts
15E. Closure of operating account or transfer of service
15F. Other laws not affected
Division 2 -- Departmental accounts and manuals
16. Departmental accounts subsidiary to the Treasurer’s accounts
17. Other departmental accounts to be maintained
18. Accounting manuals
Division 3 -- Bank accounts
19. Public Bank Account
20. Conduct of banking business of State
21. Departments and statutory authorities may open and maintain bank accounts
22. Treasurer may approve overdraft
Division 3a -- Application of Public Bank Account
22A. Application of Public Bank Account
Division 4 -- Supply and appropriation
23. Moneys to be appropriated
23A. Net appropriations
24. Payments prior to grant of supply
25. Transfer of appropriations on transfer of function
25A. Transfer from central appropriations
26. Payment within 10 days after financial year ends
27. Transfers to suspense account
28. Expenditure in advance of appropriation
29. Unexpended appropriations to lapse
Division 4a -- Transfer of interest earned
29B. Payments from the Public Bank Account Interest Earned Account
Division 5 -- Payment or transfer of moneys
30. Manner of issue of moneys
31. Warrants
32. Payment to be authorised by law
33. Payments to be certified
Division 6 -- Receipt of moneys
34. Certain moneys to be paid to a bank account
35. Certain moneys to be credited to an account or fund
35A. Adjustments within 10 days after financial year
36. Private moneys collected to be credited to Trust Fund
Division 7 -- Investment of public moneys, moneys of statutory authorities and other moneys
37. Interpretation
38. Investment by the Treasurer of moneys that are in the Public Bank Account
39. Proceeds of investments
40. Investment of moneys by departments and statutory authorities
Division 9 -- Financial administration of statutory authorities
42. Estimates of statutory authorities
43. Accounts to be kept
44. Accounting manuals
Division 10 -- Write-offs and recoveries
45. Write-offs
46. Liability for losses, etc.
47. Auditor General, Under Treasurer and accountable officers to take action in respect of losses, etc.
48. Recovery of amount
49. Burden of proof
50. Persons not liable twice in respect of same loss, etc.
51. Application to statutory authorities
Division 11 -- Appointments, delegations and instructions
52. Accountable officer for each department
53. Duties of accountable officer of department
54. Accountable authority for each statutory authority
55. Duties of accountable authorities of statutory authorities
56. Chief finance officer
57. Delegations and authorisations
58. Treasurer’s Instructions
Division 11A -- Miscellaneous powers and duties
58A. Treasurer’s power to require information
58B. Act of grace payments
58C. Secrecy of operations prohibited
58D. Payments in respect of asset holdings
Division 14 -- Annual reports
65B. Treasurer’s reports and statements
66. Accountable authority to report to Minister
67. Financial statements
68. Accountable authorities to send accounts, etc. to Auditor General
69. Minister to table accountable authority’s report
70. Minister to advise if annual report cannot be tabled
Division 15 -- Final reports
70A. Final report on abolition of department or statutory authority
PART III -- Audit
Division 1 -- The Auditor General
71. Appointment of Auditor General
72. Salary and entitlements
73. Rights of officers preserved
74. Tenure of office
75. Suspension and removal from office
76. Declaration by Auditor General
77. Acting appointments
Division 2 -- Audits
78. Auditor General to audit accounts
78A. Audits of subsidiary bodies
79. Duties of Auditor General as to audits
80. Power to investigate
81. Audit of the accounts of the Auditor General
82. Auditor General may appoint person to audit
83. Access to accounts
84. Bank or other financial institution to furnish information
85. Power to require information
86. Power to call for persons and papers
87. Power to administer and examine on oath
88. Power to obtain opinion
89. Communication with Treasurer
90. Protection from liability
91. Information confidential
92. Audit fees
Division 3 -- Auditor General’s opinions and reports
93. Opinion on financial statements
95. Report of Auditor General
PART IV -- Miscellaneous
96. Regulations
98. Transitional and savings
SCHEDULE 1
SCHEDULE 1A
SCHEDULE 2
SCHEDULE 3
Compilation table