(1) In this Act, except in so far as the context or subject-matter otherwise indicates or requires: accounting manual , in relation to an authority, means the accounting manual of the authority referred to in section 11 (3).accounting officer means:
(a) a person who by any law, regulation or appointment is charged with the duty of collecting or receiving, or who actually collects or receives, or who is charged with the duty of disbursing, or who actually disburses, any public money, (b) a person who by any law, regulation or appointment is authorised to commit or incur the expenditure of public money, (c) a person who by any law, regulation or appointment is charged with a duty relating to the keeping of accounts with respect to public money, or (d) a person who by any law, regulation or appointment is charged with a duty relating to the purchase, receipt, issue, sale, custody, control, management or disposal of, or the accounting for, public property or who actually purchases, receives, issues, sells, keeps in custody, controls, manages, disposes of, or accounts for, public property. Audit Office means the Audit Office of New South Wales established by this Act.auditor means a person appointed to be an auditor pursuant to section 35.Australian Accounting Standards means the standards issued by the Australian Accounting Standards Board as in force for the time being.authority means:
(a) a Division of the Government Service within the meaning of the , Public Sector Employment and Management Act 2002 (a1) NSW Police, (b) the Teaching Service, (c) a statutory authority, or (d) a person, group of persons or body prescribed for the purposes of this definition. Budget Papers means the Budget Papers of the Government tabled in Parliament in connection with annual Appropriation Bills.Consolidated Fund means the fund formed as referred to in section 39 of the. Constitution Act 1902 Financial Agreement means the Financial Agreement set forth in the Schedule to theas amended by any subsequent agreement approved by Parliament. Financial Agreement Act 1994 financial report means:
(a) in respect of the Total State Sector—the Total State Sector Accounts, and (b) in respect of a statutory body—a financial report referred to in section 41A, and (c) in respect of a Department—a financial report referred to in section 45D. financial year , in relation to:
(a) the Total State Sector Accounts, means the period from 1 July to the next following 30 June, (b) a statutory authority, means:
(i) except as provided by subparagraph (iii), the period specified as the financial year of the statutory authority in or pursuant to the Act by or under which the statutory authority is appointed, constituted or regulated, (ii) except as provided by subparagraph (iii), where no period is specified as referred to in subparagraph (i), the period from 1 July to the next following 30 June, or (iii) where the Treasurer, pursuant to subsection (1A), determines the financial year of the statutory authority, the financial year so determined, or (c) a Department referred to in Division 4A of Part 3, means:
(i) except as provided by subparagraph (ii), the period from 1 July to the next following 30 June, or (ii) where the Treasurer, pursuant to subsection (1A), determines the financial year of the Department, the financial year so determined. general government sector has the same meaning as in the. Fiscal Responsibility Act 2005 GFS means Government Finance Statistics as reported by the Australian Bureau of Statistics.Head of an authority means:
(a) in relation to a Division of the Government Service within the meaning of the —the appropriate Division Head within the meaning of that Act, Public Sector Employment and Management Act 2002 (a1) in relation to NSW Police—the Commissioner of Police, (b) in relation to the Teaching Service—the Director-General of the Department of Education and Training, (c) in relation to a statutory authority:
(i) where the statutory authority is an individual or a corporation sole—the individual or corporation sole, or (ii) in any other case—the chief executive officer of the statutory authority or the person who exercises the functions of a chief executive officer in relation to the statutory authority, or (d) in relation to a person, group of persons or body prescribed for the purposes of the definition of authority in this section—such person as is prescribed for the purposes of this definition in relation to the person, group of persons or body.loan Act includes the Financial Agreement, but does not include a prescribed enactment.money includes any instrument ordering or authorising the payment of money, being an instrument of a kind which may be lodged with a bank, building society or credit union for the purpose of enabling the bank, building society or credit union to collect money so payable and credit that money to an account with that bank, building society or credit union, and any bill of exchange, postal order, money order and promissory note.officer of an authority means:
(a) in relation to a Division of the Government Service within the meaning of the —a member of the Government Service, Public Sector Employment and Management Act 2002 (a1) in relation to NSW Police—a member of NSW Police, (b) in relation to the Teaching Service—an officer or temporary employee of that Service, (c) in relation to a statutory authority—a member of the statutory authority or a person appointed to or by or employed within the statutory authority, or (d) in relation to a person, group of persons or body prescribed for the purposes of the definition of authority in this section—such person as is prescribed for the purposes of this definition in relation to the persons, group of persons or body,and includes, in relation to an authority referred to in paragraphs (a)–(c), such other persons as may be prescribed for the purposes of this definition in relation to the authority. other money means money or securities of any kind for the payment of money, collected, received or held by the Treasurer or an officer of an authority in the course of the official duties of the Treasurer or officer, not being public money.other property means property, other than money, held by the Treasurer or an officer of an authority in the course of the official duties of the Treasurer or officer, not being public property.prescribed requirements , in relation to an authority, means requirements prescribed by or under this Act or any other law applying to the authority, Treasurer’s directions applying to the authority or the accounting manual of the authority.public money includes:
(a) securities and all revenue, loans and other money whatever, collected, received or held by, for, or on account of the State, and (b) without limiting the generality of paragraph (a):
(i) money which, pursuant to any Act, is directed to be paid to or expressed to form part of the Consolidated Fund or the Special Deposits Account, and (ii) such money, or money of such class or description of money, as is prescribed for the purposes of this definition. public property means all property, other than public money, held by any person for or on behalf of the State.regulation means a regulation made under this Act.Special Deposits Account means:
(a) an account of funds which the Treasurer is, by statutory or other authority, required to hold otherwise than for or on account of the Consolidated Fund, (b) an account of money directed to be paid to the Special Deposits Account by or under this or any other Act, or (c) an account of such other money, not directed by or under this or any other Act to be placed to the credit of another account, which the Treasurer directs to be carried to the Special Deposits Account. statutory authority means:
(a) a statutory body representing the Crown, or (b) a person, group of persons or body (whether or not being a statutory body representing the Crown) to which Division 3 of Part 3 applies. the Total State Sector Accounts means the financial report prepared by the Treasurer under section 6 (1).Treasurer’s direction means a direction issued under section 9.Treasurer’s expenditure control authority means a Treasurer’s expenditure control authority issued under section 10.
(1) As soon as practicable after the end of each financial year, the Treasurer is to prepare a consolidated financial report for the Total State Sector as at 30 June in that year.
(1) The Treasurer is to publicly release a statement for each month ( a monthly statement ), by the end of the following month, setting out the budget time projections and year-to-date balances for the major GFS aggregates disclosed in the Budget.(2) The Treasurer may delay the release of a monthly statement if, at or near the time at which the statement would otherwise be released, other key reporting documents are (or are to be) released, such as the Budget, the half-yearly review (referred to in subsection (3)) and the Total State Sector Accounts. (3) The Treasurer is to publicly release a statement ( the half-yearly review ) by 31 December in each year containing:
(a) revised GFS projections for the current financial year and an explanation of any significant variation in those revised GFS projections from the original budget time projections, and (b) revised forward estimates, for major GFS aggregates, over 3 years, and (c) the latest economic projections for the current financial year and an explanation of any significant variation from the budget time projections contained in the Budget Papers.
(1) The Treasurer may, from time to time, issue directions to accounting officers and officers of an authority with respect to the principles, practices and procedures to be observed in the administration of the financial affairs of the State and may, at any time, amend, vary or cancel a direction so issued.
(1) Expenditure shall be committed or incurred by an officer of an authority only within the limits of a delegation in writing conferred on the officer by a person entitled to make the delegation.
(1) This section does not apply to or in respect of an authority:
(a) to which the applies, or Unclaimed Money Act 1995 (b) in respect of which, by or under any Act by which the authority is appointed, constituted or regulated, provision is made for the regulation, payment or appropriation of unclaimed money.
(1) An accounting officer shall not, without the authorisation in writing of the Treasurer, open an account with a bank, building society or credit union for the payment or receipt of public money.
(1) The Treasurer may establish a Revenue Equalisation Account within the Special Deposits Account.
(1) If:
(a) goods or services chargeable to an appropriation out of the Consolidated Fund for any financial year have not been paid by 30 June in that year, and (b) the Treasurer or a person specified for the time being in a Treasurer’s direction is of the opinion that the goods or services might reasonably have been expected to be paid for by that date, the Treasurer or person may approve the transfer of the amount involved to the credit of a suspense account within the Special Deposits Account, and the amount so transferred shall thereafter, except as provided by subsection (3), be applied in or towards meeting the cost of the goods or services.
(1) Notwithstanding the provisions of any Appropriation Act, where, after the passing of an Appropriation Act for any financial year the responsibility for a service or function for which an appropriation is made in the Appropriation Act for that year is transferred, the appropriation shall not lapse and may be issued and applied, in accordance with such determination as may be made by the Treasurer, for or towards the service or function the responsibility for which is transferred.
(1) If the Commonwealth, in any financial year:
(a) provides for the making of a specific purpose payment not included in the receipts and payments estimates of the State for the financial year, (b) provides for an increase in the amount of a specific purpose payment in excess of the amount shown in the receipts and payments estimates of the State for the financial year, or (c) does not provide the whole of the amount of a specific purpose payment as shown in the receipts and payments estimates of the State for the financial year, the Treasurer may amend the appropriate receipts and payments estimates of the State for that year as if the Treasurer had received advice from the Commonwealth, at the time those estimates were presented to Parliament, that:
(d) the specific purpose payment or the increase in the amount of the specific purpose payment would have been provided to the State by the Commonwealth in that year, or (e) the whole of the amount of the specific purpose payment would not have been provided to the State by the Commonwealth in that year, as the case requires.
(1) The Budget is to be presented on a basis that covers the general government sector.
(1) The budget GFS aggregates relating to the general government sector are to be for a 6-year period comprising the Budget year, the 2 prior years and the 3 forward years.
(1) There is to be an Auditor-General for the State. (2) The Auditor-General has the functions conferred or imposed on the Auditor-General by law.
(1) The Auditor-General may appoint, as members of staff of the Audit Office, such persons as may be necessary to enable the Auditor-General to exercise the Auditor-General’s functions.
(1) In this section: employment of an executive officer means:
(a) the appointment of, or failure to appoint, a person to a vacant executive position, or (b) the removal, retirement, termination of employment or other cessation of office of the executive officer, or (c) any disciplinary proceedings or disciplinary action taken against the executive officer, or (d) the remuneration or conditions of employment of the executive officer. executive officer means a person holding an executive position.executive position means a position in the Audit Office that:
(a) has a salary greater than the maximum salary applicable to a grade 12 clerk’s position in the Public Service, and (b) is designated by the Auditor-General as an executive position. (2) The contract of employment of an executive officer may provide for the payment of compensation to the officer on the removal or termination of employment of the executive officer. (3) The Auditor-General may remove an executive officer from an executive position at any time for any or no reason and without notice. The person is not, except as may be provided in the person’s contract of employment, entitled to any compensation for the removal from office. (4) The employment of an executive officer, or any matter, question or dispute relating to any such employment, is not an industrial matter for the purposes of the . This subsection applies whether or not any person has been appointed to a vacant executive position. Industrial Relations Act 1996
(1) The Auditor-General may appoint, in writing, a person (whether or not that person is an officer of an authority) or a firm to be an auditor for the purposes of this Act.
(1) The Auditor-General, an auditor or a person authorised by the Auditor-General:
(a) for the purposes of any inspection or audit authorised or required to be carried out by the Auditor-General pursuant to this Act or any other law in relation to any person, group of persons, body, fund or account, or (b) for the purpose of exercising any other function conferred or imposed on the Auditor-General pursuant to this Act or any other law, is entitled at all reasonable times to full and free access to the books, records, documents and papers of or relating to the person, group of persons, body, fund or account or relating to public money, other money, public property or other property and may make copies thereof or take extracts therefrom. (2) The Auditor-General, an auditor or a person authorised by the Auditor-General may require an officer of an authority to furnish to the Auditor-General, auditor or authorised person within 14 days after the date on which the requirement is made such information in the possession of the officer or to which the officer has access as the Auditor-General, auditor or authorised person considers necessary for any of the purposes referred to in subsection (1) (a) or (b).
(1) The Auditor-General may, when the Auditor-General considers it appropriate to do so, conduct an audit of all or any particular activities of an authority to determine whether the authority is carrying out those activities effectively and doing so economically and efficiently and in compliance with all relevant laws.
(1) The Auditor-General is to report to the Head of the authority, the responsible Minister and the Treasurer as to the result of any performance audit and as to such other matters as in the judgment of the Auditor-General call for special notice. (2) The Auditor-General must not make a report of a performance audit under this section unless, at least 28 days before making the report, the Auditor-General has given the Head of the authority, the responsible Minister and the Treasurer a summary of findings and proposed recommendations in relation to the audit.
(1) A reference in this Division to a statutory body is a reference to:
(a) a person, group of persons or body specified in Schedule 2, and (b) a person, group of persons or body (not being a person, group of persons or body specified in Schedule 3) whose funds are held in an account within the Special Deposits Account. (1A) A reference in this Division to a statutory body also includes a reference to an entity of which the statutory body has control as defined in Australian Accounting Standards.
(1) The Auditor-General is to audit a statutory body’s financial report for a financial year within 10 weeks of its receipt by the Auditor-General. (1A) The Auditor-General or a person (being the Deputy Auditor-General or an auditor) authorised by the Auditor-General is, within that 10-week period to furnish an opinion:
(a) stating that the Auditor-General has audited the financial report of the statutory body for that financial year, and (b) indicating whether the financial report complies with section 41B, and (c) setting forth any qualifications subject to which the opinion is given.
(1) A statutory body may, at any time within the period of 6 weeks after the end of the financial year of the body, apply to the Treasurer for an extension of the period within which it is required to comply with section 41A.
(1) This section applies where a statutory body ceases to be a statutory body because it is abolished or dissolved or its name is removed from Schedule 2. The statutory body is referred to in this section as the body .
(1) In accordance with the request of the Treasurer, a Minister or a person prescribed for the purposes of this section in relation to a statutory body, the Auditor-General is to inspect and audit:
(a) in the case of a statutory body to which section 44 (1) (a) applies—the financial report of the statutory body and the books and records of financial transactions of or relating to:
(i) the statutory body, and (ii) assets of or in the custody of the body, and (b) in the case of a statutory body to which section 44 (1) (b) applies—the financial report of the statutory body and the books and records of financial transactions of or relating to the fund or account under the control or management of the statutory body.
(1) A reference in this Division to a Department is a reference to a person, group of persons or body specified in Column 1 of Schedule 3. (1A) A reference in this Division to a Department also includes a reference to an entity of which the Department (or the Minister responsible for, or an officer of, the Department) has control as defined in Australian Accounting Standards.
(1) The Auditor-General is to audit a Department’s financial report for a financial year within 10 weeks of its receipt by the Auditor-General. (1A) The Auditor-General or a person (being the Deputy Auditor-General or an auditor) authorised by the Auditor-General is to furnish an opinion:
(a) stating that the Auditor-General has audited the financial report of the Department Head for that financial year, and (b) indicating whether the financial report complies with section 45E, and (c) setting forth any qualifications subject to which the opinion is given.
(1) A Department Head may, at any time within the period of 6 weeks after the end of the financial year of the Department, apply to the Treasurer for an extension of the period within which the Department Head is required to comply with section 45D or any requirement of that section.
(1) A review of the Audit Office is to be conducted under this section at least once every 3 years. (2) The review is to examine the auditing practices and standards of the Auditor-General and to determine whether the Auditor-General is complying with those practices and standards in the carrying out of the Auditor-General’s functions under this Act. (3) The review is to be conducted by a person ( the reviewer ) appointed by the Public Accounts Committee for the time being constituted under Part 4.(4) The reviewer:
(a) is to be appointed on such terms and conditions and is entitled to such remuneration (if any) as are determined by the Public Accounts Committee, and (b) in conducting a review under this section, must comply with any directions as to the review given by the Committee. (5) The remuneration payable to the reviewer is to be paid from money appropriated by Parliament for the purpose.
(1) The Auditor-General shall examine the Total State Sector Accounts transmitted to the Auditor-General by the Treasurer in accordance with section 6 (4) and shall prepare and sign an opinion stating whether the Total State Sector Accounts are properly drawn up in accordance with this Act and accord with the books and records of the Treasurer.
(1) After examining the Total State Sector Accounts transmitted to the Auditor-General by the Treasurer in accordance with section 6 (4), the Auditor-General shall prepare and sign a report that shall include full particulars in every case in which the provisions of this or any other Act or the prescribed requirements have not been carried out or adopted or have in any manner been varied or departed from and which, in the opinion of the Auditor-General, are sufficiently material to the financial position disclosed in the Total State Sector Accounts as to be brought to the attention of Parliament.
(1) The Auditor-General may, if of the opinion that it is appropriate to do so, make a report on a complaint:
(a) to the head of the authority, except as provided by paragraphs (b) and (c), or (b) if the complaint relates to the conduct of the head of the authority—to the responsible Minister, or (c) if the complaint relates to the conduct of a Minister—to the Premier. The Auditor-General is to give the responsible Minister and the Treasurer a copy of a report made to the head of the authority.
(1) As soon as practicable after the commencement of the first session of each Parliament, a committee of members of the Legislative Assembly, to be known as the Public Accounts Committee, shall be appointed. (2) The Committee shall consist of 6 members.
(1) The procedure for the calling of meetings of the Committee and for the conduct of business at those meetings shall, subject to this Part, be as determined by the Committee. (2) The Clerk of the Legislative Assembly shall call the first meeting of the Committee in each Parliament in such manner as the Clerk thinks fit. (3) At a meeting of the Committee, 4 members constitute a quorum.
(1) The functions of the Committee are:
(a) to examine the Total State Sector Accounts transmitted to the Legislative Assembly by the Treasurer, (b) to examine the financial reports of authorities of the State, being financial reports that have been:
(i) audited by the Auditor-General or an auditor appointed under section 47 (1), or (ii) laid before the Legislative Assembly by a Minister of the Crown, (c) to examine the opinion or any report of the Auditor-General transmitted with the Total State Sector Accounts or laid before the Legislative Assembly with the financial report of an authority of the State (including any documents annexed or appended to any such opinion or report), (c1) to examine any report of the Auditor-General laid before the Legislative Assembly, (d) to report to the Legislative Assembly from time to time upon any item in, or any circumstances connected with, those financial reports, reports or documents which the Committee considers ought to be brought to the notice of the Legislative Assembly, (e) to report to the Legislative Assembly from time to time any alteration which the Committee thinks desirable in the form of those financial reports or in the method of keeping them or in the method of receipt, expenditure or control of money relating to those financial reports, (f) to inquire into, and report to the Legislative Assembly upon, any question in connection with those financial reports which is referred to it by the Legislative Assembly, a Minister of the Crown or the Auditor-General, and (g) to inquire into expenditure by a Minister of the Crown made without Parliamentary sanction or appropriation or otherwise than in accordance with the provisions of this Act or any other Act and report to the Legislative Assembly from time to time upon any matter connected with that expenditure which the Committee considers ought to be brought to the notice of the Legislative Assembly.
(1) The Treasurer is to refer a proposal to appoint a person as Auditor-General to the Committee and the Committee is empowered to veto the proposed appointment as provided by this section. The Treasurer may withdraw a referral at any time.
(1) Subject to this section, the Committee shall take all evidence in public. (2) Where, in the opinion of the Committee, any evidence proposed to be given before, or the whole or a part of a document produced or proposed to be produced in evidence to, the Committee relates to a secret or confidential matter, the Committee may, and at the request of the witness giving the evidence or producing the document shall:
(a) take the evidence in private, or (b) direct that the document, or the part of the document, be treated as confidential. (2A) If any evidence proposed to be given before, or the whole or a part of a document produced or proposed to be produced in evidence to, the Committee relates to the proposed appointment of a person as Auditor-General, the Committee must (despite any other provision of this section):
(a) take the evidence in private, or (b) direct that the document, or the part of the document, be treated as confidential. (2B) Despite any other provision of this section except subsection (7), the Committee must not, and a person (including a member of the Committee) must not, disclose any evidence or the contents of a document or that part of a document to which subsection (2A) applies. Maximum penalty: 20 penalty units or imprisonment for 3 months, or both. (2C) Despite any other provision of this section except subsection (7), the Committee (including a member of the Committee) must not, and any person assisting the Committee or present during the deliberations of the Committee must not, except in accordance with section 57A (3), disclose whether or not the Committee or any member of the Committee has vetoed, or proposes to veto, the proposed appointment of a person as Auditor-General. Maximum penalty: 20 penalty units or imprisonment for 3 months, or both. (3) Where a direction under subsection (2) is applicable in respect of a document, or a part of a document, produced in evidence to the Committee, the contents of the document or part shall, for the purposes of this section, be deemed to be evidence given by the person producing the document and taken by the Committee in private.
(1) A statutory body that is directed by the Treasurer to pay tax-equivalents under the National tax-equivalent regime must pay to the Treasurer such amounts as the Tax Assessor determines, in accordance with the National tax-equivalent regime, to be payable by the statutory body as a tax-equivalent. (2) Payments are to be made on such terms as the Tax Assessor determines, in accordance with the National tax-equivalent regime, to be equivalent to the terms on which the amounts would be payable (including terms as to instalments and times of payment) if the statutory body were liable to pay corresponding taxes under the law of the Commonwealth. (3) A statutory body and the Treasurer may enter into agreements regarding the amounts to be paid under this section or the terms on which they are to be paid, and any such agreements have effect despite anything in subsections (1) and (2).
(1) A statutory body that is directed by the Treasurer to pay tax-equivalents under the State tax-equivalent regime must pay to the Treasurer such amounts as the Chief Commissioner of State Revenue determines, in accordance with the State tax-equivalent regime, to be payable by the statutory body as a tax-equivalent.
(1) A book or record that is required by this Act or the prescribed requirements to be kept or prepared may be kept or prepared:
(a) by making entries in a bound or looseleaf book, (b) by recording or storing the matters concerned by means of a mechanical, electronic or other device, or (c) in any other manner approved by the Treasurer.
(1) Funds in credit in the Treasury Fire Risks Account in the Special Deposits Account may be utilised from time to time by the Treasurer, at the discretion of the Treasurer, for the purpose of:
(a) whole or partial payment for, replacement of, or repair to, Government property lost or damaged by fire or lightning, or by both, (b) defraying the expenses incidental to the assessment of loss or damage referred to in paragraph (a), or (c) providing security devices for the prevention or detection of fires in any building or part of a building owned or leased by the Crown. (2) Interest at a rate to be determined from time to time by the Treasurer shall be allowed on funds in credit in the Treasury Fire Risks Account.
(1) In this section, dividend , in relation to a statutory authority, means an amount calculated by applying a rate, determined by the Treasurer, to the assets, or some portion of the assets, of the statutory authority.
(1) Where there occurs a loss of or deficiency in:
(a) public money or other money that has been advanced to an officer of an authority, or (b) public money or other money while that money is under the control of an officer of an authority, that loss or deficiency shall be a debt due to the Crown or the authority, as the case may require, and may be recovered from the officer in a court of competent jurisdiction. (2) Where an officer of an authority defends an action brought under subsection (1), the plaintiff is entitled to judgment if, in the absence of proof to the contrary, the plaintiff proves:
(a) that the defendant was an officer of the authority, (b) that the money the subject of the action was under the control of the defendant, and (c) that the defendant converted the money to the defendant’s own use or was guilty, by act or omission, of culpable negligence or misconduct in relation to the control the defendant exercised over the money. (3) Where loss or destruction of or damage to public property or other property occurs while the property is in the care of an authority, the value of the property lost or destroyed or, as the case may be, the cost of replacing or repairing the damage to that property shall be a debt due to the Crown or the authority, as the case may require, and may be recovered in a court of competent jurisdiction by action brought against:
(a) the officer of the authority in whose care the property was at the material time, or (b) another officer of the authority who by culpable negligence or misconduct caused or contributed to the loss or destruction of or damage to the property.
(1) In this section: Public Accounts Committee means the Public Accounts Committee for the time being constituted under Part 4.statutory body means a statutory body to which Division 3 of Part 3 applies.(2) The Treasurer may refer any matter relating to the financial report of a statutory body to the Public Accounts Committee for examination and report to the Treasurer.
(Section 65)