South Australian Current Acts

PUBLIC FINANCE AND AUDIT ACT 1987

TABLE OF PROVISIONS

           Long Title

   PART 1--Preliminary

   1.      Short title
   4.      Interpretation

   PART 2--Public finance

           Division 1--Provisions relating to the receipt and application of public money

   5.      Receipt of public money
   6.      Expenditure of money from Consolidated Account only in accordance with Parliamentary appropriation
   7.      Money received by instrumentalities of the Crown
   8.      Special deposit accounts
   9.      Imprest accounts
   10.     Application of money to honour cheques etc
   11.     Investment of public money by Treasurer

           Division 2--Appropriation by Governor for previously authorised purposes and appropriation for other purposes

   12.     Appropriation by Governor
   13.     Adjustment of levels of appropriation between departments
   14.     Reduction in level of appropriation by Governor
   15.     Appropriation by Treasurer for additional salaries, wages etc

           Division 3--Authority to borrow

   16.     Power to borrow

           Division 4--Financial arrangements, guarantees and indemnities

   17.     Interpretation
   18.     Financial arrangements
   19.     Guarantees and indemnities
   20.     Fees in respect of provision of guarantees and indemnities
   20A.    Validity of transactions of semi-government authorities

           Division 5--Deposits

   21.     Deposits

           Division 6--Treasurer's statements and statements of public authorities

   22.     Treasurer's statements
   23.     Delivery of financial statements to Auditor-General by public authority

   PART 3--Audit

           Division 1--The Auditor-General

   24.     Appointment of Auditor-General
   25.     Assistance in carrying out Auditor-General's function
   26.     Suspension of Auditor-General from office
   27.     Vacation of office of Auditor-General
   28.     Appointment of Deputy Auditor-General
   29.     Declaration to be made by Auditor-General and Deputy Auditor-General
   30.     Obligation to assist Auditor-General
   30A.    Protection from liability

           Division 2--Audit of public and other accounts

   31.     Audit of public accounts etc
   32.     Audit etc of publicly funded bodies and projects and local government indemnity schemes
   33.     Audit of other accounts

           Division 3--Auditor-General's powers to obtain information

   34.     Powers of Auditor-General to obtain information

           Division 4--Audit of the accounts of the Auditor-General

   35.     Audit of accounts of the Auditor-General

           Division 5--The Auditor-General's report

   36.     Auditor-General's annual report
   37.     Recommendations by Auditor-General
   38.     Reports and other documents to be tabled before Parliament and published

           Division 6--Audit fees

   39.     Audit fees

   PART 4--Miscellaneous

   40.     Treasurer's quarterly statement
   41.     Treasurer's instructions
   41AA.   Discretion as to refund or recovery of small amounts
   41A.    Auditor-General to report on summaries of confidential government contracts
   42.     Delegations
   42A.    Review of Act
   43.     Regulations
           SCHEDULE -Transitional provisions
           Legislative history