{"id":"financial-management-act-1995","name":"Financial Management Act 1995","slug":"financial-management-act-1995","collection":"act","jurisdiction":"nt","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":30105,"registerId":"nt-financial-management-act-1995-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Management Act 1995","content":"NORTHERN TERRITORY OF AUSTRALIA\nFINANCIAL MANAGEMENT ACT 1995\nAs in force at 1 July 2021\nTable of provisions\nPart 1 Preliminary\n1 Short title ......................................................................................... 1\n2 Commencement .............................................................................. 1\n3 Interpretation ................................................................................... 1\nPart 2 Accounting framework\n4 Public Account ................................................................................. 5\n5 Central Holding Authority ................................................................. 5\n6 Operating Accounts ......................................................................... 5\n7 Accountable Officers' Trust Accounts .............................................. 6\n8 Treasurer's quarterly financial statements ....................................... 7\n9 Treasurer's annual financial statement ............................................ 7\n10 Annual financial statements of Government Business\nDivisions .......................................................................................... 8\n11 Other financial statements ............................................................... 8\n12 Annual reports of agencies .............................................................. 9\nPart 3 Accountable Officers\n13 Duties of Accountable Officers ........................................................ 9\n14 Money to be committed by Accountable Officer ............................ 10\n15 Internal audit .................................................................................. 11\n16 Accounting and property manuals ................................................. 11\n17 Exemption of Accountable Officer ................................................. 12\nPart 4 Budget management\n18 Use of Treasurer's Advance .......................................................... 12\n19 Increase or replenishment of Treasurer's Advance ....................... 12\n19A Increase of funds available from Commonwealth .......................... 13\n20 Transfer of appropriations.............................................................. 14\n21 Appropriation accompanies transfer of business after\nredistribution .................................................................................. 14\n24 Lapse of appropriation ................................................................... 15\n26 Expenditure unclaimed .................................................................. 15\nPart 5 Funds management\n27 Official bank accounts ................................................................... 15\n\nFinancial Management Act 1995 ii\n28 Withdrawal of money ..................................................................... 16\n29 Investment of money ..................................................................... 16\n30 No appropriation needed for investment or repayment of debt ...... 17\n31 Lending .......................................................................................... 17\n32 Borrowing ...................................................................................... 18\n33 Other financial transactions ........................................................... 18\n34 Guarantees and indemnities .......................................................... 19\n35 Losses and waivers ....................................................................... 19\n36 Capital structure and dividends ..................................................... 20\n37 Ex gratia payments ........................................................................ 20\nPart 6 Administration\n38 Treasurer's Directions.................................................................... 20\n39 Delegation ..................................................................................... 20\nPart 7 Miscellaneous\n41 Regulations.................................................................................... 21\nPart 8 Transitional provisions for Financial\nManagement Amendment Act 2009\n42 Definition........................................................................................ 22\n43 Application of this Act .................................................................... 22\n44 References to Allocation ................................................................ 22\nENDNOTES\n\nNORTHERN TERRITORY OF AUSTRALIA\n____________________\nAs in force at 1 July 2021\n____________________\nFINANCIAL MANAGEMENT ACT 1995\nAn Act relating to the financial management of the Territory and certain\nGovernment business activities, and for related purposes\nPart 1 Preliminary\n1 Short title\nThis Act may be cited as the Financial Management Act 1995.\n2 Commencement\nThis Act shall come into operation on a date to be fixed by the\nAdministrator by notice in the Gazette.\n3 Interpretation\n(1) In this Act:\nAccountable Officer means:\n(a) in relation to an Agency – the chief executive officer (however\ndescribed) of the Agency or a person whom the Treasurer\ndeclares in writing to be the Accountable Officer for the\nAgency for this Act; or\n(b) in relation to the Central Holding Authority – the person whom\nthe Treasurer declares in writing to be the Accountable Officer\nof the Authority for this Act.\nAccountable Officer's Trust Account means an Accountable\nOfficer's Trust Account established under section 7.\naccounts mean the records, however compiled, recorded or stored\n(whether in written or printed form or on film or by electronic\nprocess or otherwise) of transactions in respect of money or\nproperty held by or for the Territory or an Agency, and includes\nbooks, documents, writings, money forms, vouchers and other\nrecorded information of any kind from which accounts have been\ncompiled.\n\nPart 1 Preliminary\nFinancial Management Act 1995 2\nAgency means a unit of government administration, or office or\nstatutory corporation, nominated in an Administrative Arrangements\nOrder as an Agency for the purposes of this Act, and includes,\nwhere the case requires, a part or division (by whatever name\ncalled) of an Agency.\nappropriation means:\n(a) an amount authorised to be paid from the Central Holding\nAuthority pursuant to an Appropriation Act and includes any\nvariation of that amount authorised in accordance with this or\nany other Act; or\n(b) an amount required by any other Act to be provided from the\npublic moneys of the Territory.\nAppropriation Act includes a Supply Act, an annual Appropriation\nAct or an additional Appropriation Act which authorises an\nappropriation to a Purpose.\naudit includes the inspection, investigation, examination and review\nof accounts and systems.\nCentral Holding Authority means the account by that name that\nforms part of the Public Account, as mentioned in section 4.\nemployee, in relation to an Agency, means a person employed by\nor in the business of the Agency, and includes the Accountable\nOfficer.\nexpenditure means the payment of money for either actual or\naccrued expenses and includes an advance or transfer from an\nOperating Account.\nGovernment Business Division means an Agency, or a part of an\nAgency, that:\n(a) recovers a significant proportion of its operating costs through\ncharges on users; and\n(b) is determined by the Treasurer to be a Government Business\nDivision.\ninternal control means the methods and procedures adopted\nwithin an Agency to do the following:\n(a) promote operational efficiency, effectiveness and economy;\n(b) safeguard its assets and manage its liabilities and contingent\nliabilities;\n\nPart 1 Preliminary\nFinancial Management Act 1995 3\n(c) deter and protect against fraud;\n(d) maintain the accuracy and reliability of its accounting\ninformation;\n(e) ensure compliance with legislative provisions.\nloss includes the following:\n(a) a loss of or deficiencies in money or property held by or for the\nTerritory or an Agency;\n(b) a loss arising out of the destruction, condemnation,\nobsolescence, abandonment, deterioration of or damage to\nproperty;\n(c) an irrecoverable overpayment and debts;\n(d) an expenditure made without lawful authority;\n(e) a loss of money due to failure to assess and levy revenue and\nother amounts receivable.\nmoney means cash or negotiable instruments collected, received\nor held by or due to a person for or on behalf of the Territory or an\nAgency or held in an official bank account and includes funds\ntransferred electronically or by any other means.\nNational Health Reform Agreement, see section 3(1) of the NHFP\nAct.\nNHFP account means either of the following established under the\nNHFP Act as an Operating Account for the Agency responsible for\nadministering that Act:\n(a) the State Pool Account of the Territory;\n(b) the State Managed Fund of the Territory.\nNHFP Act means National Health Funding Pool and Administration\n(National Uniform Legislation) Act 2012.\nofficial bank account means an official bank account opened by\nthe Treasurer in pursuance of section 27.\nNote\nSee section 27(7).\n\nPart 1 Preliminary\nFinancial Management Act 1995 4\nOperating Account means:\n(a) a Government Business Division Operating Account, or an\nAgency Operating Account, established under section 6(1); or\n(b) an NHFP account.\nPublic Account means the account established under section 4.\nPurpose means a Purpose specified under an Appropriation Act,\nwhether or not it is also designated under that Act as any of the\nfollowing:\n(a) Output;\n(b) Capital;\n(c) Treasurer's Advance;\n(d) Commonwealth;\n(e) Interest, Taxes and Administration;\n(f) Employee Entitlements.\nreceipts means money received into the Public Account and\nincludes:\n(a) a transfer, advance or other remittance within the Public\nAccount; and\n(b) the amount of the value of units in a unit trust held by or on\nbehalf of the Territory credited to the Public Account; and\n(c) the amount of the value of funds managed on behalf of the\nTerritory credited to the Public Account.\nsecurities include inscribed stock, debentures, bonds, debenture\nstock, notes and any other document creating, evidencing or\nacknowledging indebtedness (whether or not constituting a charge\non property).\nTreasurer's Advance means the Purpose to which an\nappropriation is made, that may be used as mentioned in\nsection 18.\n(2) A reference in this Act to a Minister in relation to an Agency\n(whether the relationship is by reference to the Accountable Officer,\nOperating Account or otherwise) is a reference to the Minister to\nwhom the administration of the Agency, or the Act by or under\nwhich the Agency is established, is allotted under an Administrative\n\nPart 2 Accounting framework\nFinancial Management Act 1995 5\nArrangements Order or an Act.\nPart 2 Accounting framework\n4 Public Account\n(1) The Treasurer shall establish and keep a Public Account of the\nreceipts and expenditure of the Territory and Agencies.\n(2) The Public Account shall consist of:\n(a) the Central Holding Authority; and\n(b) the Operating Accounts.\n5 Central Holding Authority\n(1) There shall be credited to the Central Holding Authority all money\nreceived by or on behalf of the Territory or an Agency except that\nrequired or permitted by or under this or any other Act to be\ncredited to an Operating Account or to an Accountable Officer's\nTrust Account.\n(2) Money must not be paid from the Central Holding Authority except\nas authorised under an Appropriation Act, this Act or another Act.\n(3) Money payable by the Central Holding Authority for liabilities\nincurred or assumed by the Territory for employee entitlements\nmust be paid out of the public moneys of the Territory and the\nappropriation for that Purpose is established or increased to the\nextent necessary.\n6 Operating Accounts\n(1) The Treasurer shall establish for each Agency:\n(a) an Operating Account for each Government Business Division\nfor which the Agency is responsible; and\n(b) an Agency Operating Account for all other functions of the\nAgency.\nNote for subsection (1)\nThe definition of Operating Account in section 3(1) includes each of the NHFP\naccounts. However, a reference to an Operating Account established under this\nAct is a reference to an account established under subsection (1).\n\nPart 2 Accounting framework\nFinancial Management Act 1995 6\n(2) There must be paid into an Operating Account the following to the\nextent applicable to that Operating Account:\n(a) payments from the Central Holding Authority in respect of the\nfunctions for which the Agency is responsible;\n(b) for an Operating Account for a Government Business\nDivision – all receipts of the Government Business Division;\n(c) for an NHFP account – all receipts for the NHFP account\nincluding payments from the Commonwealth under the\nNational Health Reform Agreement;\n(d) other categories of receipts as are from time to time agreed by\nthe Treasurer and the Minister and specified in the Treasurer's\nDirections issued under section 38.\n(3) An amount of expenditure incurred may be paid from an Operating\nAccount as follows:\n(a) for an Operating Account established under this Act – by the\nAccountable Officer of the Agency that performs the functions\nfor which the Operating Account exists;\n(b) for an NHFP account – in accordance with the NHFP Act.\n(4) Subject to this Act and any other law of the Territory, if the\nTreasurer is satisfied at any time that there is available in an\nAgency Operating Account established under this Act a credit\nbalance in excess of the amount reasonably required, the Treasurer\nmay transfer the whole or a part of the excess from the Operating\nAccount to the Central Holding Authority.\n(5) The Accountable Officer of an Agency must keep in relation to his\nor her Operating Account established under this Act the accounts\nthat are specified in the Treasurer's Directions.\n7 Accountable Officers' Trust Accounts\n(1) The Treasurer shall establish such Accountable Officer's Trust\nAccounts as are required by or under this Act or any other law in\nforce in the Territory to be established for the receipt of money by\nthe Territory or an Agency to be held in trust.\n(2) There shall be credited to an Accountable Officer's Trust Account\nall money required or permitted by this Act or any other law in force\nin the Territory to be held in trust by the Territory or an Agency.\n\nPart 2 Accounting framework\nFinancial Management Act 1995 7\n(3) Money may be withdrawn from an Accountable Officer's Trust\nAccount only for the purposes of the trust to which the money\nrelates or for any other purpose authorised by this Act or any other\nlaw in force in the Territory.\n(4) Each Accountable Officer must keep in relation to his or her\nAccountable Officer's Trust Account the accounts that are specified\nin the Treasurer's Directions.\n8 Treasurer's quarterly financial statements\n(1) As soon as practicable after the end of each of the first, second and\nthird quarters of a financial year, the Treasurer must prepare in the\nform the Treasurer considers appropriate, and publish in the\nGazette, financial statements for the quarter.\n(2) In preparing those financial statements, the Treasurer may have\nregard to what is required to be included in the final fiscal results\nreport for the financial year under the Fiscal Integrity and\nTransparency Act 2001.\n9 Treasurer's annual financial statement\n(1) The Treasurer must publicly release and table in the Legislative\nAssembly an annual financial statement for a financial year, in the\nform the Treasurer considers appropriate, within 4 months after the\nend of the financial year.\n(1A) If the Legislative Assembly is not sitting when an annual financial\nstatement is publicly released, the statement must be tabled in the\nLegislative Assembly when it next sits.\n(2) The annual financial statement may incorporate the final fiscal\nresults report for the financial year under the Fiscal Integrity and\nTransparency Act 2001.\n(3) The annual financial statement is to include reports on the following\nduring the financial year:\n(a) all write-offs, waivers, postponements and gifts by the\nTreasurer under section 35;\n(b) all ex gratia payments directed by the Treasurer under\nsection 37.\n(4) In tabling the annual financial statement, the Treasurer must\ninclude:\n(a) a signed copy of the statement; and\n\nPart 2 Accounting framework\nFinancial Management Act 1995 8\n(b) a signed copy of the Auditor-General's report on the statement\nunder the Audit Act 1995.\n10 Annual financial statements of Government Business\nDivisions\n(1) The Accountable Officer of an Agency responsible for a\nGovernment Business Division must prepare a financial statement\nin respect of the Government Business Division:\n(a) within 2 months after the end of the financial year; or\n(b) by the end of another period determined by the Treasurer.\n(2) A financial statement under subsection (1) must be prepared in\nsuch form as the Treasurer directs and, unless the Treasurer\ndirects otherwise, be prepared on commercial accounting\nprinciples.\n(3) The Accountable Officer must forward the financial statement to the\nAuditor-General who must audit the statement and report on the\nstatement to the Minister and forward a copy of the report to the\nAccountable Officer.\n(4) The Minister must publicly release and table in the Legislative\nAssembly the financial statement and the Auditor-General's report\nwithin 4 months after the end of the financial year or another period\ndetermined by the Treasurer.\n(5) If the Legislative Assembly is not sitting when the financial\nstatement and the Auditor-General's report are publicly released,\nthe statement and the report must be tabled in the Legislative\nAssembly when it next sits.\n11 Other financial statements\n(1) Subject to any other law of the Territory, the Accountable Officer of\nan Agency must, if the Treasurer directs the Accountable Officer to\ndo so, prepare a financial statement in respect of the operations of,\nor specified functions of, the Agency for a financial year.\n(2) The financial statement for the financial year must be in the form\nthe Treasurer directs and must be prepared:\n(a) within 2 months after the end of the financial year; or\n(b) by the end of another period determined by the Treasurer.\n(3) The Treasurer may direct the Accountable Officer of an Agency to\nsubmit the financial statement directed to be prepared under\n\nPart 3 Accountable Officers\nFinancial Management Act 1995 9\nsubsection (1) to the Auditor-General who must audit it and report\non the statement to the Minister and forward a copy of the report to\nthe Accountable Officer.\n(4) The Minister must publicly release and table in the Legislative\nAssembly the financial statement and any Auditor-General's report\nwithin 4 months after the end of the financial year or another period\ndetermined by the Treasurer.\n(5) If the Legislative Assembly is not sitting when the financial\nstatement and any Auditor-General's report are publicly released,\nthe statement and the report must be tabled in the Legislative\nAssembly when it next sits.\n12 Annual reports of agencies\nAll annual reports prepared under section 28 of the Public Sector\nEmployment and Management Act 1993 shall contain financial\nstatements prepared under section 10 or, where a relevant direction\nby the Treasurer has been given, under section 11.\nPart 3 Accountable Officers\n13 Duties of Accountable Officers\n(1) The Accountable Officer of an Agency is responsible for the\nfinancial management of the Agency.\n(1A) The Accountable Officer of the Central Holding Authority is\nresponsible for the financial management of the Central Holding\nAuthority.\n(2) The Accountable Officer of an Agency must ensure that:\n(a) proper records of all transactions affecting the Agency are\nkept and that employees under his or her control observe the\nrequirements of this Act, the Regulations and the Treasurer's\nDirections; and\n(b) procedures in the Agency are such as will at all times afford a\nproper internal control.\n(2A) The Accountable Officer of the Central Holding Authority must\nensure that:\n(a) proper records of all transactions affecting the Central Holding\nAuthority are kept and that the requirements of this Act, the\nRegulations and the Treasurer's Directions are observed; and\n\nPart 3 Accountable Officers\nFinancial Management Act 1995 10\n(b) the Central Holding Authority's procedures are such as will at\nall times afford a proper internal control of the Central Holding\nAuthority.\n(3) The Treasurer may, after consultation with the relevant Minister,\nissue a direction to the Accountable Officer of an Agency in relation\nto the financial management of the Agency.\n(4) An Accountable Officer, and an employee of the Agency, to whom a\ndirection under subsection (3) applies must comply with the\ndirection.\n(5) In complying with subsections (1) and (2), the Accountable Officer\nof the Agency responsible for administering the NHFP Act may rely\non records kept under Part 4 of that Act about the NHFP accounts.\n14 Money to be committed by Accountable Officer\n(1) Money shall not be committed for expenditure except by an\nAccountable Officer or by a person acting on the authority of an\nAccountable Officer.\n(2) The Accountable Officer of an Agency must not commit money for\nexpenditure unless satisfied that, when payment in respect of the\ntransaction falls due, there will be sufficient funds available in the\nrelevant Operating Account to make the payment.\n(2A) The Accountable Officer of the Central Holding Authority must not\ncommit money for expenditure unless satisfied that, when payment\nin respect of the transaction falls due, there will be sufficient funds\navailable in the Central Holding Authority to make the payment.\n(3) The Minister may, in writing, direct the Accountable Officer of an\nAgency to commit money for an objective incidental to a function for\nwhich the Accountable Officer is responsible and, subject to\nsubsection (2), the Accountable Officer shall comply with the\ndirection.\n(4) The Accountable Officer of an Agency must not commit money for\nexpenditure in a financial year if the expenditure would result in the\nAgency exceeding the Agency's final approved budget for the\nfinancial year.\n(5) Despite subsection (4), the Accountable Officer may commit money\nfor expenditure in a financial year in excess of the Agency's final\napproved budget for the financial year if the Accountable Officer\nbelieves on reasonable grounds that the Agency will receive\nrevenue that is equal to or greater than the value of the excess\nexpenditure.\n\nPart 3 Accountable Officers\nFinancial Management Act 1995 11\n(6) Subsection (4) does not apply in relation to money committed for\nexpenditure that the Treasurer considers is eligible, in accordance\nwith the Treasurer's Directions issued under section 38, for a\nportion of the Treasurer's Advance.\n(7) In this section:\nexpense budget, for an Agency, means the Agency's total\nexpense budget for a financial year that is specified in the budget\npapers tabled in the Legislative Assembly for the financial year, less\nan amount equal to the value of the Agency's non-cash items.\nfinal approved budget, for an Agency for a financial year, means\nthe sum of:\n(a) the Agency's expense budget for the financial year as\nincreased or decreased by a transfer or issue under\nsection 18, 19A, 20 or 21; and\n(b) the greater of the following:\n(i) an amount equal to 1% of the amount under\nparagraph (a);\n(ii) $500 000.\nnon-cash items means the items specified in the Treasurer's\nDirections issued under section 38 as non-cash items.\n15 Internal audit\n(1) The Accountable Officer of an Agency shall ensure that the Agency\nhas an adequate internal audit capacity to assist the Accountable\nOfficer in the performance of his or her functions under this Act.\n(2) The person in charge of an internal audit of an Agency shall, as\nsoon as practicable after completing the internal audit, report to the\nAccountable Officer of the Agency the result of the audit.\n(3) In complying with subsections (1) and (2), the records kept under\nPart 4 of the NHFP Act about the NHFP accounts may be relied on.\n16 Accounting and property manuals\nThe Accountable Officer of an Agency must issue and maintain an\naccounting and property manual for use by the employees of the\nAgency.\n\nPart 4 Budget management\nFinancial Management Act 1995 12\n17 Exemption of Accountable Officer\n(1) The Administrator may, by instrument in writing, direct that an\nAccountable Officer need not comply with this Act or such\nprovisions of or under this Act as are specified in the instrument, or\nneed only to comply with a provision subject to such conditions as\nthe Administrator thinks fit and specifies in the instrument, and\nwhile the direction remains in force the Accountable Officer need\nnot comply with the Act or the provision, or shall comply subject to\nthose conditions, as the case may be.\n(2) The Treasurer shall table a copy of an instrument under\nsubsection (1) in the Legislative Assembly within 6 sitting days of\nthe Assembly after the instrument is made.\nPart 4 Budget management\n18 Use of Treasurer's Advance\n(1) The Treasurer may supplement an appropriation to a Purpose by\ntransferring a portion of the Treasurer's Advance to that Purpose.\n(2) The Treasurer may transfer a proportion of the Treasurer's Advance\nto a Purpose to which no appropriation has been made by an\nAppropriation Act.\n19 Increase or replenishment of Treasurer's Advance\n(1) If, because of reasons provided by the Treasurer, the Administrator\nis satisfied funds available in the Central Holding Authority will be in\nexcess of requirements (excess funds) for a financial year, the\nAdministrator may increase the appropriation to the Treasurer's\nAdvance for the financial year.\n(1A) The amount of the increase for the financial year must not be more\nthan the lesser of the following:\n(a) the amount of excess funds;\n(b) 5% of the total of appropriations provided by Appropriation\nActs for the financial year (other than appropriations for a\nPurpose designated as Commonwealth).\n(2) The appropriation to the Treasurer's Advance may be increased in\nthe course of a financial year by a transfer in accordance with\nsection 20.\n\nPart 4 Budget management\nFinancial Management Act 1995 13\n(3) The appropriation to the Treasurer's Advance may be replenished\nin the course of a financial year by the writing back to the\nTreasurer's Advance of amounts previously transferred to a\nPurpose and no longer required.\n(4) Where an increase in the appropriation to the Treasurer's Advance\nhas been made under subsection (1), the Treasurer shall table in\nthe Legislative Assembly, within 6 sitting days of the Assembly after\nthe increase is made, a statement setting out:\n(a) the reasons given to the Administrator and referred to in that\nsubsection; and\n(b) the amount by which the Treasurer's Advance has been\nincreased.\n19A Increase of funds available from Commonwealth\n(1) This section applies if the Treasurer is satisfied:\n(a) funds available in the Central Holding Authority for a financial\nyear have been or will be increased under an Act of the\nCommonwealth or an arrangement between the Territory and\nthe Commonwealth; and\n(b) the amount of the increase (increased funds) must be used\nin accordance with the Act or arrangement.\n(2) The Treasurer may, by written notice, authorise the issue of all or\npart of the amount of the increased funds so the amount to be\nissued is used in accordance with the Act or arrangement for the\nfollowing:\n(a) a Purpose designated as Commonwealth in an existing\nappropriation for which the amount of appropriation is to be\nincreased;\n(b) something that is a Purpose designated as Commonwealth in\nthe notice.\n(3) The total of amounts authorised to be issued under subsection (2)\nin a financial year must not be more than the amount of increased\nfunds for the financial year.\n(4) The appropriation for an amount authorised to be issued under\nsubsection (2) is established or increased to the extent necessary.\n\nPart 4 Budget management\nFinancial Management Act 1995 14\n(5) The Treasurer must table in the Legislative Assembly, within\n6 sitting days after the date of a notice under subsection (2), a copy\nof the notice and a statement about any issue under the notice.\n(6) In this section:\nincreased includes varied.\n20 Transfer of appropriations\n(1) An excess appropriation available to a Purpose of an Agency may,\nin accordance with a written direction of the Treasurer, be\ntransferred to one or more Purposes of another Agency or within\nthe Agency, if the Treasurer is of the opinion that it is necessary to\ndo so for the administration of government.\n(2) The Treasurer must table a direction under subsection (1) in the\nLegislative Assembly within 6 sitting days of the Assembly after the\ndirection is given.\n21 Appropriation accompanies transfer of business after\nredistribution\n(1) Where, after the passing of an Appropriation Act, the Administrator\nredistributes, in whole or in part, the public business amongst\nAgencies, the appropriate proportions, as determined by the\nTreasurer, of any appropriation involved must be transferred\naccordingly.\n(2) For the purposes of accounting:\n(a) receipts and expenditure relating to the public business\nredistributed under subsection (1) that are incurred before the\nredistribution occurred are taken to have occurred in the\nAgency to which the business is redistributed; and\n(b) payments in relation to the redistributed business that were\nmade from the Central Holding Authority before the\nredistribution occurred are taken to have been provided to the\nPurpose of the Agency to which the business is redistributed\nthat is the same category of Purpose as the Purpose to which\nthe payments were made.\n(3) The Treasurer shall table in the Legislative Assembly, within\n6 sitting days of the Assembly after the transfer in pursuance of\nsubsection (1), a statement of the amounts of appropriation\ntransferred under subsection (1).\n\nPart 5 Funds management\nFinancial Management Act 1995 15\n24 Lapse of appropriation\nAn appropriation in respect of a financial year:\n(a) is available for the financial year only; and\n(b) the balance of appropriation unexpended at the end of the\nfinancial year lapses and is not available for a subsequent\nfinancial year.\n26 Expenditure unclaimed\nSubject to any other law of the Territory, expenditure that is\nunclaimed by the person entitled to it for such period after it\nbecomes payable as the Treasurer determines shall be paid into\nthe Central Holding Authority.\nPart 5 Funds management\n27 Official bank accounts\n(1) The Treasurer must open an official bank account under the name\n\"Northern Territory Government Account\" and may, as he or she\nthinks fit, open other official bank accounts.\n(1A) An official bank account may only be opened under subsection (1)\nwith an ADI.\n(2) A person shall not, except by the authority of the Treasurer, open\nan official bank account.\n(3) Except as otherwise provided by or under this or any other Act, all\nmoney shall be kept in an official bank account.\n(4) Overdraft accommodation shall not be granted on an official bank\naccount except by the authority of the Treasurer.\n(5) All moneys collected or received by an employee of an Agency\nshall be paid daily, or at such other intervals of time as the\nTreasurer directs, to the credit of the Northern Territory\nGovernment Account or such other official bank account as the\nTreasurer directs.\n(6) Money received and paid into an official bank account that is later\nascertained to be not so payable may, with the approval of an\nAccountable Officer, be withdrawn from the official bank account\nand paid to the person lawfully entitled to it.\n\nPart 5 Funds management\nFinancial Management Act 1995 16\n(7) This section does not apply to a bank account opened and\nmaintained as required under the NHFP Act.\n28 Withdrawal of money\nMoney shall be withdrawn by an Accountable Officer from an official\nbank account in accordance with the Treasurer's Directions and not\notherwise.\n29 Investment of money\n(1) The Treasurer:\n(a) may determine from time to time whether any, and if so what,\namount of money standing at credit in an official bank account\nis available for investment; and\n(b) may invest the amount in such investments as are from time\nto time permitted by or under this Act, and for such periods, as\nthe Treasurer thinks fit.\n(2) The Treasurer must not make an investment referred to in\nsubsection (1) except as follows:\n(a) in securities of or guaranteed by the Government of the\nTerritory, the Commonwealth or a State or another Territory of\nthe Commonwealth;\n(b) in deposits, debentures, promissory notes or other securities\nof a statutory body the obligations of which are guaranteed by\nthe Government of the Territory, the Commonwealth or a\nState or another Territory of the Commonwealth;\n(c) in deposits, debentures, promissory notes or other securities\nof a body corporate or an ADI, that maintains such minimum\ncredit rating specified by the Treasurer as is published from\ntime to time by a credit rating agency approved by the\nTreasurer;\n(d) whether secured or unsecured:\n(i) in capital market investments issued by a body corporate\nthat maintains such minimum credit rating specified by\nthe Treasurer as is published from time to time by a\ncredit rating agency approved by the Treasurer; or\n(ii) in debentures, securities or other obligations of\ngovernments, government authorities or statutory\nbodies; or\n\nPart 5 Funds management\nFinancial Management Act 1995 17\n(iii) in promissory notes made by a body corporate referred\nto in paragraph (c) or a statutory body whether\nconstituted under an Act of the Territory, the\nCommonwealth or a State or another Territory of the\nCommonwealth; or\n(iv) in futures contracts traded on a prescribed financial\nmarket (as defined in section 9 of the Corporations\nAct 2001) and in forward exchange or interest rate\nagreements complying with such terms and conditions\nas the Treasurer determines; or\n(v) in notes, certificates, bonds, options, swaps, bills of\nexchange (specified by an entity specified in\nsubsection (2)(a), (b) or (c)) and currency transactions in\naccordance with section 33(2);\n(e) with a dealer in the short term money market with established\nlines of credit with the Reserve Bank of Australia or a lender of\nlast resort;\n(f) in such other investments as the Treasurer determines.\n(3) The Treasurer must table a determination under subsection (2)(f) in\nthe Legislative Assembly within 6 sitting days of the Assembly after\nsigning it.\n(4) Money received by the Treasurer as a result of an investment made\nunder this section must be paid to the official bank account from\nwhich the money the subject of the investment was drawn.\n30 No appropriation needed for investment or repayment of debt\n(1) Payments of money made by the Treasurer in accordance with\nsection 29 may be made without appropriation of money for the\npayments so made.\n(2) Payments of money from the Central Holding Authority for the\nrepayment of the principal owing on a debt may be made without\nappropriation of money for the payments.\n31 Lending\n(1) The Treasurer may lend or advance money or otherwise make\nfinancial accommodation available to the Territory, an Agency, a\nlocal government council or other person.\n(1A) Money may be loaned under subsection (1) on the basis that if:\n(a) certain conditions of the loan are satisfied; and\n\nPart 5 Funds management\nFinancial Management Act 1995 18\n(b) the approval of the Treasurer is obtained,\nthe money loaned is not required to be repaid to the Territory.\n(2) The terms and conditions of lending shall be in accordance with the\nterms and conditions specified in the law authorising or permitting\nthe advance.\n(3) The Accountable Officer of the Agency to which, or the relevant\nperson to whom, the lending is made shall cause a record of the\nlending to be maintained.\n(4) The Accountable Officer shall review the record of the lending to\nensure that lendings are properly repaid by the date on which they\nare due to be repaid.\n32 Borrowing\n(1) The Treasurer may raise money or otherwise obtain financial\naccommodation in Australia or elsewhere for the Territory, an\nAgency, a local government council or other person.\n(2) No money shall be raised or financial accommodation otherwise\nobtained on the public credit of the Territory except by the authority\nof this Act or another law of the Territory.\n(3) Subject to this Act, the Territory may give security for the\nrepayment of money raised or financial accommodation otherwise\nobtained on the public credit of the Territory and the payment of\ninterest thereon.\n(4) All money raised or financial accommodation otherwise obtained by\nor on behalf of or received by the Territory pursuant to a financial\nagreement with the Commonwealth or otherwise on the public\ncredit of the Territory shall be paid into an official bank account for\ncredit to the Public Account.\n33 Other financial transactions\n(1) The Treasurer may enter into interest rate swaps, currency swaps,\nhedge agreements, finance options, futures contracts or options,\nforward exchange rate agreements or analogous transactions,\nwhether or not the transaction is entered into for the purpose of\nmanaging or protecting against a financial or currency risk.\n(2) Transactions relating to foreign currencies may be entered into with\nsettlement fixed by reference to any time or circumstance.\n\nPart 5 Funds management\nFinancial Management Act 1995 19\n34 Guarantees and indemnities\n(1) If in the opinion of a Minister, including the Treasurer, the Territory\nwould benefit, that Minister may with the agreement of the\nTreasurer make arrangements for the Territory:\n(a) to give a guarantee, on the terms the Treasurer thinks fit, that\na person's specified financial obligations will be fulfilled; or\n(b) to indemnify a person, on the terms the Treasurer thinks fit, for\nactual or potential liability in relation to the person's financial\nobligations.\n(2) Notwithstanding any other law of the Territory, an instrument\neffecting a guarantee or an indemnity referred to in subsection (1)\nshall be signed by the Treasurer, unless the Treasurer has agreed\nthat it may be signed by the Minister or some other person on\nbehalf of the Territory.\n35 Losses and waivers\n(1) The Treasurer may write off:\n(a) irrecoverable amounts payable to the Territory or an Agency;\n(b) losses or deficiencies of money; or\n(c) the value of lost, deficient, condemned, unserviceable,\nabandoned or obsolete property.\n(2) The Treasurer may:\n(a) waive or postpone the right of the Territory or an Agency to:\n(i) the payment of an amount, or of an amount included in a\nclass of amounts, payable to the Territory; or\n(ii) the recovery of any property or of property included in a\nclass of property; or\n(b) dispose of property by way of gift where the Treasurer is\nsatisfied that that course is the most appropriate action to be\ntaken.\n(3) The power conferred by subsection (2) is in addition to, and does\nnot derogate from, any other power conferred on the Treasurer by\nany other law of the Territory.\n\nPart 6 Administration\nFinancial Management Act 1995 20\n36 Capital structure and dividends\n(1) The Treasurer may determine or alter the capital structure of an\nAgency or a Government Business Division, including by converting\ndebt to equity, converting equity to debt, increasing equity,\nwithdrawing equity, transferring assets and altering the equity base.\n(2) The Treasurer may determine that an Agency or a Government\nBusiness Division is to pay a dividend to the Territory, if he or she is\nsatisfied that the Agency or Government Business Division has\nsufficient resources to do so.\n(3) A determination under subsection (1) or (2) may be made subject to\nthe terms and conditions the Treasurer thinks fit.\n37 Ex gratia payments\n(1) Notwithstanding anything contained in this Act, if the Treasurer is\nsatisfied that, by reason of special circumstances, it is proper to do\nso, the Treasurer may direct the payment of an amount of money\nex gratia.\n(2) Subsection (1) does not authorise a payment of money ex gratia\nunless the special circumstances arose in the course of the\nbusiness of the Government of the Territory and unless money is\nlawfully available to make the payment.\nPart 6 Administration\n38 Treasurer's Directions\n(1) The Treasurer may, from time to time, issue directions to\nAccountable Officers concerning the principles, practices and\nprocedures to be observed in the administration of the financial\naffairs of the Territory and Agencies.\n(2) The Accountable Officer of an Agency, the Accountable Officer of\nthe Central Holding Authority and each employee of an Agency\nmust comply with the Treasurer's Directions.\n39 Delegation\n(1) A person on whom a function is imposed or power conferred by or\nunder this Act (whether by reference to an office or otherwise) may,\nby instrument in writing, delegate to a person or a person from time\nto time holding, acting in or performing the duties of a named office,\ndesignation or position any of those powers and functions, other\nthan this power of delegation.\n\nPart 7 Miscellaneous\nFinancial Management Act 1995 21\n(4) This section does not apply to:\n(a) the power to make regulations;\n(b) a power related to the investigation or detection of offences or\nunlawful acts; or\n(c) a power to delegate a power or function.\nPart 7 Miscellaneous\n41 Regulations\nThe Administrator may make regulations, not inconsistent with this\nAct, prescribing all matters:\n(a) required or permitted by this Act to be prescribed; or\n(b) necessary or convenient to be prescribed for carrying out or\ngiving effect to this Act,\nand in particular for or in relation to:\n(c) the collection, receipt, custody, issue, expenditure, due\naccounting for and care and management of all moneys by or\non behalf of the Territory or an Agency and whether inside or\noutside of Australia;\n(d) the recording, examination, inspection and checking of all\nreceipts and expenditures and the keeping of all necessary\naccounts and records;\n(e) the requirements in respect of records and documents;\n(f) the custody, issue, sale or other disposal and writing off of\nproperty and the proper accounting for and stocktaking of that\nproperty;\n(g) the liability of persons for or in relation to the loss of money or\nproperty of the Territory or an Agency and the repair and\nreplacement of property damaged or destroyed;\n(h) the apportionment of such liability between persons;\n(j) the disposal of unclaimed property;\n(k) the inspection and examination by a person other than the\nAuditor-General and the checking of books, accounts,\nstatements, returns, records and vouchers prepared and kept\noutside Australia in respect of money and property referred to\n\nPart 8 Transitional provisions for Financial Management Amendment Act 2009\nFinancial Management Act 1995 22\nin paragraph (c) outside of Australia;\n(m) the issue of securities or kinds of securities in relation to\nborrowings by the Territory, Agencies or other statutory\ncorporations;\n(n) the inscription, transmission and transfer of such securities;\n(p) the payment of interest in respect of such borrowings;\n(q) the redemption of such securities;\n(r) the conduct and management of registries established for the\npurposes of this Act; and\n(s) imposing penalties, not exceeding 50 penalty units, for a\nbreach of the Regulations.\nPart 8 Transitional provisions for Financial\nManagement Amendment Act 2009\n42 Definition\nIn this Part:\nAllocation means an Allocation as defined in this Act immediately\nbefore the commencement of this section.\n43 Application of this Act\nThis Act applies in relation to an Appropriation Act that commences\nafter the commencement of this section, including an Appropriation\nAct that provides for an appropriation in respect of a period before\nthe commencement of this section.\nNote for section 43\nThe Appropriation (Additional for 2008-2009) Act 2009 provides for an\nappropriation in respect of a period before the commencement of this Act.\n44 References to Allocation\n(1) Subsection (2) applies if:\n(a) a provision of an Act expressed or expresses an idea by using\n\"Allocation\"; and\n(b) the provision is amended and uses \"appropriation\".\n(2) The ideas must not be taken to be different merely because a\ndifferent word is used.\n\nPart 8 Transitional provisions for Financial Management Amendment Act 2009\nFinancial Management Act 1995 23\n(3) In a document, a reference to \"Allocation\" is taken to be a reference\nto \"appropriation\" if the context permits.\n\nENDNOTES\nFinancial Management Act 1995 24\nENDNOTES\n1 KEY\nKey to abbreviations\namd = amended od = order\napp = appendix om = omitted\nbl = by-law pt = Part\nch = Chapter r = regulation/rule\ncl = clause rem = remainder\ndiv = Division renum = renumbered\nexp = expires/expired rep = repealed\nf = forms s = section\nGaz = Gazette sch = Schedule\nhdg = heading sdiv = Subdivision\nins = inserted SL = Subordinate Legislation\nlt = long title sub = substituted\nnc = not commenced\n2 LIST OF LEGISLATION\nFinancial Management Act 1995 (Act No. 4, 1995)\nAssent date 21 March 1995\nCommenced 1 April 1995 (Gaz S13, 31 March 1995)\nStatute Law Revision Act 1997 (Act No. 17, 1997)\nAssent date 11 April 1997\nCommenced 1 May 1997 (Gaz G17, 30 April 1997, p 2)\nFinancial Institutions (Miscellaneous Amendments) Act 1997 (Act No. 23, 1997)\nAssent date 2 June 1997\nCommenced 2 June 1997\nFinancial Management Amendment Act 1999 (Act No. 75, 1999)\nAssent date 23 December 1999\nCommenced 26 January 2000 (Gaz G3, 26 January 2000, p 3)\nFinancial Management Amendment Act 2001 (Act No. 7, 2001)\nAssent date 22 June 2001\nCommenced 22 June 2001\nFinancial Management Amendment Act 2002 (Act No. 49, 2002)\nAssent date 9 October 2002\nCommenced 9 October 2002\nFinancial Management Amendment Act 2003 (Act No. 27, 2003)\nAssent date 26 June 2003\nCommenced 30 June 2003 (s 2)\nFinancial Management Amendment Act 2009 (Act No. 15, 2009)\nAssent date 18 June 2009\nCommenced 18 June 2009\n\nENDNOTES\nFinancial Management Act 1995 25\nNational Health Funding Pool and Administration (National Uniform Legislation) Act\n2012 (Act No. 21, 2012)\nAssent date 30 June 2012\nCommenced 19 July 2012 (Gaz S36, 17 July 2012)\nLocal Government Amendment Act 2014 (Act No. 19, 2014)\nAssent date 2 June 2014\nCommenced s 16: 1 July 2014; s 18: 1 December 2014; rem: 2 June 2014,\n(s 2)\nFinancial Integrity and Revenue Legislation Amendment Act 2021 (Act No. 18, 2021)\nAssent date 29 June 2021\nCommenced 1 July 2021 (s 2)\n3 SAVINGS AND TRANSITIONAL PROVISIONS\ns 6 Financial Management Amendment Act 2003 (Act No. 27, 2003)\n4 GENERAL AMENDMENTS\nGeneral amendments of a formal nature (which are not referred to in the table\nof amendments to this reprint) are made by the Interpretation Legislation\nAmendment Act 2018 (Act No. 22, 2018) to: ss 1, 3, 8, 9 and 12.\n5 LIST OF AMENDMENTS\ns 3 amd No. 23, 1997, s 6; No. 75, 1999, s 4; No. 7, 2001, s 3; No. 49, 2002, s 3;\nNo. 15, 2009, s 3; No. 21, 2012, s 33; No. 19, 2014, s 26\ns 4 amd No. 49, 2002, s 4\ns 5 amd No. 49, 2002, s 5; No. 27, 2003, s 4; No. 15, 2009, s 4\ns 6 amd No. 17, 1997, s 8; No. 75, 1999, s 5; No. 49, 2002, s 6; No. 21, 2012,\ns 34\ns 7 amd No. 75, 1999, s 6\ns 8 amd No. 49, 2002, s 7\nsub No. 27, 2003, s 5\ns 9 amd No. 75, 1999, s 7\nsub No. 27, 2003, s 5\namd No. 15, 2009, s 5; No. 18, 2021, s 4\ns 10 amd No. 15, 2009, s 6; No. 18, 2021, s 5\ns 11 amd No. 75, 1999, s 8; No. 49, 2002, s 8; No. 15, 2009, s 7; No. 18, 2021, s 6\ns 13 amd No. 75, 1999, s 9; No. 49, 2002, s 9; No. 21, 2012, s 35\ns 14 amd No. 49, 2002, s 10; No. 18, 2021, s 7\ns 15 amd No. 49, 2002, s 11; No. 21, 2012, s 36\ns 16 amd No. 17, 1997, s 8\nsub No. 75, 1999, s 10\namd No. 49, 2002, s 12\ns 18 amd No. 49, 2002, s 13; No. 15, 2009, s 15\ns 19 amd No. 49, 2002, s 14; No. 15, 2009, s 8\ns 19A ins No. 15, 2009, s 9\ns 20 amd No. 49, 2002, s 15; No. 15, 2009, s 10\ns 21 amd No. 49, 2002, s 16; No. 15, 2009, s 15\ns 22 rep No. 15, 2009, s 11\ns 23 amd No. 17, 1997, s 8; No. 75, 1999, s 11\nrep No. 49, 2002, s 17\n\nENDNOTES\nFinancial Management Act 1995 26\ns 24 sub No. 15, 2009, s 12\ns 25 sub No. 75, 1999, s 12\nrep No. 49, 2002, s 17\ns 26 amd No. 49, 2002, s 18\ns 27 amd No. 23, 1997, s 6; No. 49, 2002, s 19; No. 15, 2009, s 15; No. 21, 2012,\ns 37\ns 28 amd No. 75, 1999, s.13\ns 29 amd No. 23, 1997, s 6; No. 49, 2002, s 20; No. 15, 2009, s 15\ns 30 amd No. 49, 2002, s 21; No. 15, 2009, s 15\ns 31 amd No. 75, 1999, s 14\ns 34 amd No. 75, 1999, s 15; No. 15, 2009, s 15\ns 36 sub No. 75, 1999, s 16\namd No. 49, 2002, s 22\ns 38 amd No. 49, 2002, s 23\ns 39 amd No. 15, 2009, s 15\ns 40 amd No. 49, 2002, s 24; No. 15, 2009, s 15\nrep No. 18, 2021, s 8\ns 41 amd No. 49, 2002, s 25\npt 8 hdg sub No. 15, 2009, s 13\nss 42 – 44 sub No. 15, 2009, s 13\ns 45 rep No. 15, 2009, s 13\ns 46 ins No. 49, 2002, s 26\nrep No. 15, 2009, s 13\nsch rep No. 15, 2009, s 14","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 1995 framework. The original Act focused on basic public accounting and budget management. However, amendments have added: (1) integration with the National Health Funding Pool (2012), creating special Commonwealth-funded health accounts; (2) complex derivatives and financial instrument powers (section 33) for risk management; (3) detailed rules for Commonwealth funding increases (section 19A); (4) removal of the former 'Allocation' concept in favour of 'appropriation' terminology (2009); and (5) removal of entire sections (sections 22, 23, 25, 40, 45, 46, Schedule) indicating substantial restructuring. The Act now functions as both an accounting statute and a financial markets/trading powers statute, which was not its original scope."},"complexity_factors":["Multiple overlapping account types (Central Holding Authority, Operating Accounts, Accountable Officers' Trust Accounts, NHFP accounts) with different rules for each","Extensive cross-referencing to other Acts including the NHFP Act, Audit Act 1995, Fiscal Integrity and Transparency Act 2001, and Public Sector Employment and Management Act 1993","Conditional spending limits in section 14 with nested exceptions – general prohibition on exceeding budgets, except for expected revenue, except for Treasurer's Advance eligibility","19 defined terms in section 3(1) including technical concepts like 'non-cash items', 'internal control', and 'Government Business Division'","Delegated legislative power allowing Treasurer's Directions to fill in operational details (section 38), creating a two-layer regulatory system","Transitional provisions (Part 8) dealing with terminology changes from 'Allocation' to 'appropriation' following the 2009 amendments","Complex investment powers (section 29) with six categories of permitted investments plus a catch-all requiring parliamentary tabling","Multiple reporting timelines – quarterly statements (section 8), annual statements (section 9), Government Business Division statements (section 10), all with different deadlines and requirements"],"plain_english_summary":"The Financial Management Act 1995 is the Northern Territory’s rulebook for handling public money: it creates the Public Account (central and operating parts), sets budget controls and reporting requirements, and gives the Treasurer powers to invest, borrow, lend, guarantee and write off losses.  \n\nIt binds agencies and their accountable officers to strict financial management and transparency, lets the government manage cash strategically, and provides contingency powers for urgent or special payments."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The statute's operational scope has expanded through amendments that incorporate Commonwealth‑linked health pool accounts (NHFP) and permit the Treasurer to authorise use of increased Commonwealth funds (s 6 note; s 19A). Investment and financial‑instrument powers were broadened to include derivatives and foreign‑exchange arrangements (ss 29, 33). Powers over capital structure, guarantees/indemnities and write‑offs reinforce executive financial control (ss 34, 35, 36). The endnotes record multiple amendments that cumulatively extend Treasurer discretion and administrative reach."},"complexity_factors":["Multiple account types and flows (Public Account, Central Holding Authority, Operating Accounts, Accountable Officers' Trust Accounts) with transfer rules (ss 4–7, 20–21)","Significant Treasurer discretion over transfers, advances and Commonwealth-funded issues (ss 18–21, 19A)","Wide investment and financial-authority powers including derivatives and foreign-exchange transactions (ss 29, 33)","Powers to lend, borrow, give guarantees/indemnities and alter capital structures (ss 31–32, 34, 36)","Detailed accountability and reporting requirements (quarterly and annual financial statements, Government Business Division accounts) with audit involvement (ss 8–12, 10(3))","Obligations on Accountable Officers for internal controls, recordkeeping and internal audit, plus possible exemptions (ss 13–16, 17)","Extensive cross‑references to other Territory and Commonwealth statutes (NHFP Act, Fiscal Integrity and Transparency Act, Audit Act) increasing interpretive complexity (see ss 3 definitions and notes, s 9(2))","Delegation framework and enforceable Treasurer's Directions which concentrate administrative detail in subordinate instruments (ss 38–39)","Amendment history embedded in endnotes indicating incremental scope changes and transitional provisions (Endnotes, pt 8)"],"plain_english_summary":"This Act sets the rules for how Northern Territory public money is held, moved, invested and reported. It creates a Public Account (Central Holding Authority plus Agency Operating Accounts), makes Accountable Officers responsible for day-to-day financial control, and gives the Treasurer powers to transfer funds, invest, borrow, guarantee, write-off losses and require reports. It affects Territory agencies, government business divisions, accountable officers and any person or entity receiving Territory funds because it governs who may commit, use or report public money."}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-act-1995","history":"/api/acts/financial-management-act-1995/history","analysis":"/api/acts/financial-management-act-1995/analysis","conflicts":"/api/acts/financial-management-act-1995/conflicts","importantCases":"/api/acts/financial-management-act-1995/important-cases","documents":"/api/acts/financial-management-act-1995/documents"}}