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PUBLIC FINANCE AND AUDIT ACT 1987 - NOTES

Legislative history

Notes

• Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.

• Earlier versions of this Act (historical versions) are listed at the end of the legislative history.

• For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.

Legislation repealed by principal Act

The Public Finance and Audit Act 1987 repealed the following:

Audit Act 1921

Public Finance Act 1936

Principal Act and amendments

New entries appear in bold.

Year

No

Title

Assent

Commencement

1987

54

Public Finance and Audit Act 1987

7.5.1987

1.7.1987 except s 22(a)(v)(C)—1.7.1988 (Gazette 25.6.1987 p1610)

1990

18

Statutes Repeal and Amendment (Remuneration) Act 1990

19.4.1990

19.4.1990 (Gazette 19.4.1990 p1136)

1993

6

Public Finance and Audit (Miscellaneous) Amendment Act 1993

11.3.1993

1.7.1987 except s 3(c) & (e)—1.7.1992 and except ss 3(a), (b) & (d), 4—7, 12—19—11.3.1993: s 2

1994

17

State Bank (Corporatisation) Act 1994

12.5.1994

Sch 4—1.7.1994 (Gazette 23.6.1994 p1784)

1994

77

Public Finance and Audit (Local Government Controlling Authorities) Amendment Act 1994

8.12.1994

8.12.1994

1996

45

Public Finance and Audit (Powers of Enquiry) Amendment Act 1996

20.6.1996

1.7.1987: s 2

1997

16

Public Finance and Audit (Miscellaneous) Amendment Act 1997

27.3.1997

21.8.1997 (Gazette 21.8.1997 p408)

1999

33

Financial Sector Reform (South Australia) Act 1999

17.6.1999

Sch (item 42)—1.7.1999 being the date specified under s 3(16) of the Financial Sector Reform (Amendments and Transitional Provisions) Act (No. 1) 1999 of the Commonwealth as the transfer date for the purposes of that Act: s 2(2)

2001

23

Statutes Amendment (Corporations) Act 2001

14.6.2001

Pt 28 (s 98)—15.7.2001 being the day on which the Corporations Act 2001 of the Commonwealth came into operation: Commonwealth of Australia Gazette No. S 285, 13.7.2001 (Gazette 21.6.2001 p2270)

2007

12

Public Finance and Audit (Refund or Recovery of Small Amounts) Amendment Act 2007

5.4.2007

3.12.2007 (Gazette 5.7.2007 p2966)

2007

32

Public Finance and Audit (Certification of Financial Statements) Amendment Act 2007

9.8.2007

31.12.2007 (Gazette 6.9.2007 p3663)

2009

84

Statutes Amendment (Public Sector Consequential Amendments) Act 2009

10.12.2009

Pt 126 (ss 287 & 288)—1.2.2010 (Gazette 28.1.2010 p320)

2012

52

Independent Commissioner Against Corruption Act 2012

6.12.2012

Sch 3 (cll 68—70)—1.9.2013 (Gazette 23.5.2013 p2006)

2012

54

Statutes Amendment and Repeal (Budget 2012) Act 2012

6.12.2012

Pt 9 (s 31)—15.2.2013 (Gazette 7.2.2013 p262)

2013

82

Late Payment of Government Debts (Interest) Act 2013

5.12.2013

Sch 1 (cl 2)—17.2.2014 (Gazette 13.2.2014 p886)

2015

3

Public Finance and Audit (Treasurer's Instructions) Amendment Act 2015

2.4.2015

2.4.2015

2018

10

Public Finance and Audit (Miscellaneous) Amendment Act 2018

9.8.2018

13.9.2018 (Gazette 13.9.2018 p3478)

2021

26

Statutes Amendment (Local Government Review) Act 2021

17.6.2021

Pt 9 (ss 202 to 206)—20.9.2021 (Gazette 16.9.2021 p3548)

2021

38

Independent Commissioner Against Corruption (CPIPC Recommendations) Amendment Act 2021

7.10.2021

Sch 1 (cll 51 & 76)—7.10.2021: s 2

2023

31

Statutes Amendment (Ombudsman and Auditor-General) Act 2023

2.11.2023

Pt 3 (ss 3 to 5) & Sch 1 (cl 1(2))—2.11.2023

Provisions amended

New entries appear in bold.

Entries that relate to provisions that have been deleted appear in italics.

Provision

How varied

Commencement

Long title

amended by 10/2018 s 4

13.9.2018

Pt 1

s 2 and 3

omitted under Legislation Revision and Publication Act 2002

s 4

s 4(1)

authorised officer

amended by 26/2021 s 202

20.9.2021

Chief Executive Officer

amended by 6/1993 s 3(a)

11.3.1993

amended by 3/2015 Sch 1

2.4.2015

general ledger

amended by 3/2015 Sch 1

2.4.2015

government department

amended by 84/2009 s 287

1.2.2010

local government indemnity scheme

inserted by 52/2012 Sch 3 cl 68(1)

1.9.2013

property

inserted by 3/2015 s 3

2.4.2015

public authority

amended by 6/1993 s 3(b)

11.3.1993

amended by 6/1993 s 3(c)

1.7.1992

amended by 3/2015 Sch 1

2.4.2015

publicly funded body

amended by 6/1993 s 3(d)

11.3.1993

amended by 77/1994 s 2

8.12.1994

amended by 52/2012 Sch 3 cl 68(2)

1.9.2013

publicly funded project

inserted by 45/1996 s 3

1.7.1987

amended by 52/2012 Sch 3 cl 68(3)

1.9.2013

prescribed public authority

deleted by 32/2007 s 4

31.12.2007

s 4(2)

amended by 3/2015 Sch 1

2.4.2015

s 4(3) and (4)

inserted by 6/1993 s 3(e)

1.7.1992

deleted by 17/1994 Sch 4 cl 8(a)

1.7.1994

Pt 2

Pt 2 Div 1

s 5

amended by 3/2015 s 4

2.4.2015

s 8

s 8(1)

amended by 10/2018 s 5(1)

13.9.2018

s 8(4)

amended by 6/1993 s 4(a)

11.3.1993

s 8(5)

substituted by 6/1993 s 4(b)

11.3.1993

s 8(7)

substituted by 6/1993 s 4(c)

11.3.1993

amended by 10/2018 s 5(2)

13.9.2018

s 8(9)

inserted by 6/1993 s 4(d)

11.3.1993

approved purpose

amended by 10/2018 s 5(3)

13.9.2018

s 9

s 9(1)

amended by 33/1999 Sch (item 42(a))

1.7.1999

amended by 10/2018 s 6

13.9.2018

s 9(4)

amended by 6/1993 s 5

11.3.1993

s 11

(c) deleted by 17/1994 Sch 4 cl 8(b)

1.7.1994

amended by 33/1999 Sch (item 42(b))

1.7.1999

(b) deleted by 33/1999 Sch (item 42(b))

1.7.1999

Pt 2 Div 2

s 12

s 12(5)

amended by 3/2015 Sch 1

2.4.2015

s 12(6)

Governor's Appropriation Fund

amended by 3/2015 Sch 1

2.4.2015

public purposes of the State

amended by 3/2015 Sch 1

2.4.2015

s 13

amended by 3/2015 Sch 1

2.4.2015

s 15

amended by 6/1993 s 6

11.3.1993

amended by 3/2015 Sch 1

2.4.2015

Pt 2 Div 3

s 16

s 16(3)

amended by 6/1993 s 7

11.3.1993

Pt 2 Div 4

heading amended by 6/1993 s 8

1.7.1987

s 17

s 17(1)

credit arrangement

deleted by 6/1993 s 9(a)

1.7.1987

financial arrangement

inserted by 6/1993 s 9(a)

1.7.1987

semi-government authority

amended by 3/2015 Sch 1

2.4.2015

s 17(1a)

inserted by 6/1993 s 9(b)

1.7.1987

s 18

substituted by 6/1993 s 10

1.7.1987

s 18(1) and (2)

amended by 3/2015 Sch 1

2.4.2015

s 18(4)

amended by 17/1994 Sch 4 cl 8(c)

1.7.1994

amended by 54/2012 s 31

15.2.2013

s 18(6)

amended by 3/2015 Sch 1

2.4.2015

s 19

s 19(1)

amended by 6/1993 s 11(a)

1.7.1987

s 19(1a)—(1c)

inserted by 6/1993 s 11(b)

1.7.1987

s 19(5)

substituted by 6/1993 s 11(c)

1.7.1987

s 20

s 20(1)

amended by 3/2015 Sch 1

2.4.2015

s 20A

inserted by 6/1993 s 12

11.3.1993

Pt 2 Div 5

s 21

s 21(2)

amended by 10/2018 s 7

13.9.2018

Pt 2 Div 6

s 22

amended by 6/1993 s 13

11.3.1993

s 23

s 23(2)

substituted by 32/2007 s 5

31.12.2007

s 23(2a)—(2c)

inserted by 32/2007 s 5

31.12.2007

Pt 3

s 24

s 24(2)

amended by 31/2023 s 3(1)

2.11.2023

s 24(2a)

inserted by 31/2023 s 3(2)

2.11.2023

s 24(4)

amended by 18/1990 s 22

19.4.1990

amended by 31/2023 s 3(3)

2.11.2023

s 25

s 25(1)

amended by 84/2009 s 288(1)

1.2.2010

s 25(2)

substituted by 84/2009 s 288(2)

1.2.2010

s 27

amended by 31/2023 s 4

2.11.2023

s 28

s 28(2)

amended by 3/2015 Sch 1

2.4.2015

s 30

amended by 26/2021 s 203

20.9.2021

s 30A

inserted by 6/1993 s 14

11.3.1993

s 31

s 31(2)

amended by 10/2018 s 8

13.9.2018

s 32

substituted by 6/1993 s 15

11.3.1993

s 32(1)

substituted by 45/1996 s 4

1.7.1987

amended by 52/2012 Sch 3 cl 69(1), (2)

1.9.2013

amended by 10/2018 s 9(1), (2)

13.9.2018

substituted by 26/2021 s 204(1)

20.9.2021

s 32(1a)

inserted by 45/1996 s 4

1.7.1987

amended by 52/2012 Sch 3 cl 69(3)

1.9.2013

amended by 26/2021 s 204(2)

20.9.2021

s 32(1b)

inserted by 52/2012 Sch 3 cl 69(4)

1.9.2013

amended by 26/2021 s 204(3)

20.9.2021

amended by 38/2021 Sch 1 cl 51(1)

7.10.2021

s 32(1c)—(1e)

inserted by 26/2021 s 204(4)

20.9.2021

s 32(2)

substituted by 26/2021 s 204(5)

20.9.2021

amended by 38/2021 Sch 1 cl 51(2)

7.10.2021

s 32(3)

substituted by 52/2012 Sch 3 cl 69(5)

1.9.2013

amended by 26/2021 s 204(6), (7)

20.9.2021

amended by 38/2021 Sch 1 cl 51(3)

7.10.2021

s 32(4)

inserted by 26/2021 s 204(8)

20.9.2021

amended by 38/2021 Sch 1 cl 51(4)

7.10.2021

s 32(5) and (6)

inserted by 26/2021 s 204(8)

20.9.2021

s 33

s 33(1)

amended by 3/2015 Sch 1

2.4.2015

s 33(2)

substituted by 6/1993 s 16

11.3.1993

amended by 10/2018 s 10(1)

13.9.2018

s 33(3)

inserted by 6/1993 s 16

11.3.1993

amended by 3/2015 Sch 1

2.4.2015

s 33(4)

inserted by 6/1993 s 16

11.3.1993

amended by 3/2015 Sch 1

2.4.2015

amended by 10/2018 s 10(2)

13.9.2018

s 33(5)

inserted by 6/1993 s 16

11.3.1993

s 33(6)

inserted by 6/1993 s 16

11.3.1993

amended by 10/2018 s 10(3)

13.9.2018

s 33(7)

inserted by 6/1993 s 16

11.3.1993

amended by 10/2018 s 10(4)

13.9.2018

s 33(8)

inserted by 6/1993 s 16

11.3.1993

s 34

s 34(1)

amended by 26/2021 s 205(1), (2)

20.9.2021

s 34(2)

amended by 6/1993 s 17(a)

11.3.1993

s 34(3)

amended by 6/1993 s 17(b)

11.3.1993

amended by 3/2015 Sch 1

2.4.2015

s 34(4)

inserted by 6/1993 s 17(c)

11.3.1993

s 34(5)

inserted by 6/1993 s 17(c)

11.3.1993

amended by 3/2015 Sch 1

2.4.2015

s 35

s 35(1)

amended by 23/2001 s 98

15.7.2001

s 36

s 36(1)

amended by 32/2007 s 6

31.12.2007

amended by 52/2012 Sch 3 cl 70

1.9.2013

s 36(1a)

inserted by 10/2018 s 11(1)

13.9.2018

amended by 26/2021 s 206(1)

20.9.2021

s 36(2)

amended by 6/1993 s 18

11.3.1993

substituted by 10/2018 s 11(1)

13.9.2018

s 36(3)

inserted by 16/1997 s 3

21.8.1997

amended by 10/2018 s 11(2)

13.9.2018

amended by 26/2021 s 206(2)

20.9.2021

s 36(4)

inserted by 10/2018 s 11(3)

13.9.2018

amended by 26/2021 s 206(3), (4)

20.9.2021

s 36(5)

inserted by 10/2018 s 11(3)

13.9.2018

s 37

s 37(1)

amended by 3/2015 Sch 1

2.4.2015

amended by 10/2018 s 12

13.9.2018

s 38

s 38(1)

s 38 amended by 6/1993 s 19

11.3.1993

s 38 amended and redesignated as s 38(1) by 10/2018 s 13(1), (2)

13.9.2018

s 38(2)—(4)

inserted by 10/2018 s 13(2)

13.9.2018

s 39

s 39(1)

amended by 3/2015 Sch 1

2.4.2015

Pt 4

s 41

s 41(1)

amended by 82/2013 Sch 1 cl 2

17.2.2014

amended by 3/2015 s 5(1)

2.4.2015

s 41(4)

substituted by 3/2015 s 5(2)

2.4.2015

s 41(5)—(7)

inserted by 3/2015 s 5(2)

2.4.2015

s 41AA

inserted by 12/2007 s 4

3.12.2007

s 41A

inserted by 16/1997 s 4

21.8.1997

s 42

deleted by 3/2015 Sch 1

2.4.2015

inserted by 10/2018 s 14

13.9.2018

s 42A

inserted by 31/2023 s 5

2.11.2023

Transitional etc provisions associated with Act or amendments

Independent Commissioner Against Corruption (CPIPC Recommendations) Amendment Act 2021, Sch 1 Pt 21

76—Savings and transitional regulations

Regulations may be made under any Act amended by this Act (including under the Independent Commission Against Corruption Act 2012 as in force after the commencement of this Act) to make provisions of a saving or transitional nature consequent on the enactment of this Act or on the commencement of specified provisions of this Act.

Statutes Amendment (Ombudsman and Auditor-General) Act 2023, Sch 1

1—Transitional provisions

(2) The amendments to the Public Finance and Audit Act 1987 effected by Part 3 of this Act (other than section 5) do not apply to the person holding office as Auditor-General on the commencement of this Act.

Historical versions

Reprint No 1—15.11.1991

Reprint No 2—11.3.1993

Reprint No 3—1.7.1994

Reprint No 4—8.12.1994

Reprint No 5—20.6.1996

Reprint No 6—21.8.1997

Reprint No 7—1.7.1999

Reprint No 8—15.7.2001

3.12.2007

31.12.2007

1.2.2010

15.2.2013

1.9.2013

17.2.2014

2.4.2015

13.9.2018

20.9.2021

7.10.2021


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