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This is a Bill, not an Act. For current law, see the Acts databases.
South Australia
Public Finance and Audit (Miscellaneous) Amendment
Bill 2018
A BILL FOR
An Act to amend the
Public
Finance and Audit Act 1987
.
Contents
Part 2—Amendment of Public Finance and
Audit Act 1987
5Amendment of section 8—Special deposit
accounts
6Amendment of section 9—Imprest
accounts
7Amendment of section
21—Deposits
8Amendment of section 31—Audit of public
accounts etc
10Amendment of section 33—Audit of other
accounts
11Amendment of section
36—Auditor-General's annual report
12Amendment of section 37—Recommendations
by Auditor-General
13Amendment of section 38—Reports and
other documents to be tabled before Parliament and published
The Parliament of South Australia enacts as
follows:
This Act may be cited as the Public Finance and Audit (Miscellaneous)
Amendment Act 2018.
This Act will come into operation on a day to be fixed by
proclamation.
In this Act, a provision under a heading referring to the amendment of a
specified Act amends the Act so specified.
Part 2—Amendment
of Public Finance and Audit
Act 1987
Long title—delete "and economy" and substitute:
, economy and effectiveness
5—Amendment
of section 8—Special deposit accounts
(1) Section 8(1)—delete "may establish" and substitute:
, or a person to whom the Treasurer has delegated the Treasurer's powers
under this subsection, may establish and maintain
(2) Section 8(7)—after "Treasurer" insert:
, or a person to whom the Treasurer has delegated the Treasurer's powers
under this subsection,
(3) Section 8(9), definition of approved
purpose—delete "by the Treasurer"
6—Amendment
of section 9—Imprest accounts
Section 9(1)—after "Treasurer" insert:
, or a person to whom the Treasurer has delegated the Treasurer's powers
under this subsection,
7—Amendment
of section 21—Deposits
Section 21(2)—delete "maintained by the Treasurer" and
substitute:
established and maintained by the Treasurer, or by a person to whom the
power to establish and maintain accounts has been delegated by the
Treasurer,
8—Amendment
of section 31—Audit of public accounts etc
Section 31(2)—delete "and economy" and substitute:
, economy and effectiveness
9—Amendment
of section 32—Examination of publicly funded bodies and projects and local
government indemnity schemes
(1) Section 32(1)(a)—delete "and economy" and substitute:
, economy and effectiveness
(2) Section 32(1)(b) and (c)—delete "and cost-effectiveness"
wherever occurring and substitute in each case:
, economy and effectiveness
10—Amendment
of section 33—Audit of other accounts
(1) Section 33(2)—delete "and economy" and substitute:
, economy and effectiveness
(2) Section 33(4)—delete "and economy" and substitute:
, economy and effectiveness
(3) Section 33(6)—delete "and economy" and substitute:
, economy and effectiveness
(4) Section 33(7)—delete "and economy" and substitute:
, economy and effectiveness
11—Amendment
of section 36—Auditor-General's annual report
(1) Section 36(2)—delete subsection (2) and substitute:
(1a) The Auditor-General may annex documents to the annual report
(including, without limitation, the financial statements of any public
authorities and the financial statements of the administrative unit established
to assist the Auditor-General).
(2) The Auditor-General must, not later than the prescribed date, deliver
copies of the annual report to the President of the Legislative Council and the
Speaker of the House of Assembly.
(2) Section 36(3)—delete "a supplementary report (and annex
documents to it) relating to a matter required to be dealt with in an annual
report and deliver the" and substitute:
other reports (and annex documents to them) relating to matters required to
be dealt with in an annual report and deliver each such
(3) Section 36—after subsection (3) insert:
(4) A document may be annexed to a report under this section either by
including a copy of the document in an annexure or by including in an annexure a
reference to a website on which the document has been, or will be, published by
the Auditor-General.
(5) If the President of the Legislative Council or the Speaker of the
House of Assembly is absent at the time the Auditor-General delivers to the
Parliament a report under this section, the Clerk of the relevant House will
receive the report on behalf of the President or the Speaker (as the case may
be) and the report will then be taken to have been delivered to the President or
the Speaker.
12—Amendment
of section 37—Recommendations by Auditor-General
Section 37(1)—delete "and economy" and substitute:
, economy and effectiveness
13—Amendment
of section 38—Reports and other documents to be tabled before Parliament
and published
(1) Section 38—delete "receiving a report and other documents from
the Auditor-General" and substitute:
a report and other documents have been delivered (or are taken to have been
delivered) to the President or the Speaker by the Auditor-General
(2) Section 38—after its present contents as amended by this section
(now to be designated as subsection (1)) insert:
(2) Subject to
subsection (3)
, the Auditor-General may, after a report has been delivered (or is taken
to have been delivered) to the President of the Legislative Council and the
Speaker of the House of Assembly under this Part, publish the report and any
documents annexed to the report on a website determined by the Auditor-General
or in such other manner as the Auditor-General thinks fit.
(3) If the day
immediately following the day on which the report is delivered (or is taken to
have been delivered) is a sitting day for either House of the Parliament, the
Auditor-General must not publish the report and other documents in accordance
with
subsection (2)
until the report has been laid before a House of the Parliament.
(4) The Auditor-General must ensure that any of the following documents
that are not annexed to the annual report of the Auditor-General are published
(on a website determined by the Auditor-General or in such other manner as the
Auditor-General thinks fit) as soon as reasonably practicable after the annual
report has been laid before a House of the Parliament:
(a) the audited financial statements of public authorities;
(b) the financial statements of the administrative unit established to
assist the Auditor-General.
After section 41A insert:
42—Delegations
A delegation to a person by the Treasurer under this Act—
(a) may be to a specified person or to a person occupying or acting in a
specified position; and
(b) must be in writing; and
(c) may be absolute or conditional; and
(d) does not derogate from the power of the Treasurer to act in a matter;
and
(e) is revocable at will by the Treasurer.