{"id":"C2004L06627","name":"Financial Management and Accountability (Financial Statements 2000-2001) Orders","slug":"financial-management-and-accountability-financial-statements-2000-2001-orders","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":28271,"registerId":"commonwealth-C2004L06627-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Financial Management and Accountability (Financial Statements 2000-2001) Orders","content":"![](image.001.png)\n\nFinancial Management and Accountability (Financial Statements 2000–2001) Orders\n\nI, JOHN FAHEY, Minister for Finance and Administration, make these Orders under subsection 63 (1) of the Financial Management and Accountability Act 1997.\n\nDated 24 May 2001\n\nJohn Fahey\n\nMinister for Finance and Administration\n\n1 Name of Orders\n\nThese Orders are the Financial Management and Accountability (Financial Statements 2000–2001) Orders.\n\n> Note Other matters relating to Agencies are dealt with in other Orders made by the Minister under subsection 63 (1) of the Financial Management and Accountability Act 1997.\n\n2 Commencement\n\nThese Orders commence on gazettal.\n\n3 Financial statements for financial year 2000–2001\n\nFor subsection 49 (2) of the Financial Management and Accountability Act 1997, Schedule 1 sets out the requirements for the preparation of annual financial statements for the financial year ending on 30 June 2001.\n\n> Note Schedule 1 is identical to Schedule 1 to the Commonwealth Authorities and Companies (Financial Statements 2000–2001) Orders. The purpose of having identical requirements is to achieve uniformity in financial reporting across the Commonwealth public sector which will assist in the preparation of annual financial statements in relation to the Commonwealth by the Finance Minister under section 55 of the Financial Management and Accountability Act 1997. Accordingly, certain terms, requirements and references contained in Schedule 1 to these Orders apply to Commonwealth Authorities and not to Agencies while other terms, requirements and references apply to Agencies and not to Commonwealth Authorities.\n\nSchedule 1 Annual financial statements\n\n(section 3)","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2044},"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"The Orders remain tightly scoped to their original purpose—prescribing financial reporting requirements for the single financial year 2000–01. There is no evidence of expansion beyond the standard annual accounting rule-making function under the FMA Act."},"complexity_factors":["Cross-references to multiple sections of the Financial Management and Accountability Act 1997 (subsections 49(2), 55, and 63(1))","Reliance on Schedule 1 (not fully reproduced) which contains detailed accounting standards and presentation requirements","Technical distinction between Agencies and Commonwealth Authorities requiring knowledge of the FMA Act framework","Integration with external professional accounting standards (implied by 'requirements for preparation')","Time-bound applicability limited to the specific 2000–01 financial year"],"plain_english_summary":"These Orders prescribe the accounting and reporting rules agencies (departments and statutory bodies) must follow when preparing annual financial reports for the 2000–01 year under the Financial Management and Accountability Act 1997. By requiring a common format and professional accounting standards aligned with Commonwealth Authorities, they let the Finance Minister consolidate reports, improving transparency, comparability and a unified view of Commonwealth finances."}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-and-accountability-financial-statements-2000-2001-orders","history":"/api/acts/financial-management-and-accountability-financial-statements-2000-2001-orders/history","analysis":"/api/acts/financial-management-and-accountability-financial-statements-2000-2001-orders/analysis","conflicts":"/api/acts/financial-management-and-accountability-financial-statements-2000-2001-orders/conflicts","importantCases":"/api/acts/financial-management-and-accountability-financial-statements-2000-2001-orders/important-cases","documents":"/api/acts/financial-management-and-accountability-financial-statements-2000-2001-orders/documents"}}