South Australian Current Acts

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PUBLIC FINANCE AND AUDIT ACT 1987 - SECT 4

4—Interpretation

        (1)         In this Act, unless the contrary intention appears—

"annual Appropriation Act" means an Act (not being a Supply Act) that appropriates money from the Consolidated Account in respect of a particular financial year;

"Auditor-General" means the person for the time being holding, or acting in, the office of Auditor-General;

"authorised officer" means a person authorised by the Auditor-General to conduct an audit or review, or to make an examination, under this Act;

"Chief Executive Officer" of a public authority means—

            (a)         if the public authority is a government department—the chief executive, or a person who has the powers and functions of Chief Executive Officer, of the government department;

            (b)         if the public authority is a Minister—the Minister;

            (c)         if the public authority is a statutory authority (not being a natural person or a corporation sole) or some other body—the chief executive of the authority or other body or, if there is no chief executive officer, the person entitled to preside at meetings of the governing body of the authority or other body;

            (d)         if the public authority is a natural person or a corporation sole—that person or the person constituting the corporation;

"deposit account" means an account referred to in Division 5 of Part 2;

"Deputy Auditor-General" means the person for the time being holding, or acting in, the office of Deputy Auditor-General;

"Financial Agreement" means the financial agreement dated the twelfth day of December, 1927, between the Commonwealth and the States, as amended;

"financial year" in relation to a public authority means a period of 12 months in respect of which the authority prepares its accounts;

"general ledger" means the ledger maintained by the Treasurer comprising accounts that summarise the financial transactions of the Treasurer;

"government department" means an administrative unit of the Public Service;

"imprest account" means an account established under section 9;

"local government indemnity scheme" means a scheme conducted and managed under Schedule 1 clause 2 of the Local Government Act 1999 ;

"property" means real or personal property and includes—

            (a)         a chose in action; and

            (b)         a present, future or contingent right, privilege, interest or power;

"public accounts" means the Consolidated Account, special deposit accounts, deposit accounts, accounts of money deposited by the Treasurer with SAFA, imprest accounts and all other accounts shown in the general ledger;

"public authority" means—

            (a)         a government department;

            (b)         a Minister;

            (c)         a statutory authority—

                  (i)         that is an instrumentality of the Crown; or

                  (ii)         the accounts of which the Auditor-General is required by law to audit;

            (d)         such other body or person as is prescribed,

but, subject to any other provision of this Act, does not include a statutory authority if the Act by or under which the authority is appointed or established provides for the auditing of the accounts of the authority by a person other than the Auditor-General;

"publicly funded body" means—

            (a)         a council constituted under the Local Government Act 1999 or a subsidiary of such a council; or

            (b)         any other body or person that carries out functions that are of public benefit and that has received money from the State by way of grant or loan;

"publicly funded project" means a project or activity entirely or substantially funded out of money provided by—

            (a)         the State; or

            (b)         a council constituted under the Local Government Act 1999 or a subsidiary of such a council;

"repealed Audit Act" means the Audit Act 1921 repealed by this Act;

"repealed Public Finance Act" means the Public Finance Act 1936 repealed by this Act;

"SAFA" means the South Australian Government Financing Authority established under the Government Financing Authority Act 1982 ;

"special deposit account" means an account established under section 8;

"Supply Act" means an Act that appropriates money from the Consolidated Account in respect of a particular financial year pending the enactment of an annual Appropriation Act in respect of that year;

"Treasurer's instructions" means instructions issued by the Treasurer under Part 4;

"Treasurer's statements" means the statements prepared by the Treasurer under Division 6 of Part 2.

        (2)         In calculating the number of sitting days of a House of Parliament that has elapsed since a particular document was laid before the House, sitting days occurring before and after prorogation or dissolution of the House will be aggregated.



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