{"id":"government-financial-responsibility-regulations-2006","name":"Government Financial Responsibility Regulations 2006","slug":"government-financial-responsibility-regulations-2006","collection":"regulation","jurisdiction":"wa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176711,"registerId":"wa-government-financial-responsibility-regulations-2006-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Government Financial Responsibility Regulations 2006","content":"![Crest]()Western Australia\n\nGovernment Financial Responsibility Act 2000\n\nGovernment Financial Responsibility Regulations 2006\n\nWestern Australia\n\nGovernment Financial Responsibility Regulations 2006\n\nContents\n\n1. Citation 1\n\n2. Annual Report on State Finances (s. 14A) 1\n\nNotes\n\nCompilation table 3\n\n  \n\nWestern Australia\n\nGovernment Financial Responsibility Act 2000\n\nGovernment Financial Responsibility Regulations 2006\n\n##### 1. Citation\n\nThese regulations are the *Government Financial Responsibility Regulations 2006*.\n\n##### 2. Annual Report on State Finances (s. 14A)\n\n(1) For the purposes of section 14A(3)(c) of the Act, an Annual Report on State Finances is to include —\n\n(a) a statement of the balances as at the end of the budget year, and as at the end of the preceding budget year, of —\n\n(i) the Consolidated Account; and\n\n(ii) the Treasurer’s Advance Account referred to in the *Financial Management Act 2006* section 7(b); and\n\n(iii) the Treasurer’s special purpose accounts referred to in the *Financial Management Act 2006* section 7(c);\n\nand\n\n(b) a statement of the revenue credited to, and the expenditure charged to, the Consolidated Account during the budget year and the net amount credited or charged to the Consolidated Account during that year; and\n\n(c) a statement of —\n\n(i) the payments in respect of extraordinary or unforeseen matters made under the authority of the *Financial Management Act 2006* section 27 in the budget year or any Treasurer’s Advance Authorisation Act for the budget year; and\n\n(ii) the net unrecovered balances as at the end of the budget year in respect of the advances made under the authority of the *Financial Management Act 2006* section 28 in the budget year or any Treasurer’s Advance Authorisation Act for the budget year.\n\n(2) For the purposes of section 14A(4) of the Act, an Annual Report on State Finances is to be certified —\n\n(a) by the Under Treasurer; and\n\n(b) to the effect that the Annual Report on State Finances —\n\n(i) has been prepared by the Under Treasurer from information provided by public sector bodies; and\n\n(ii) has been prepared in accordance with external reporting standards; and\n\n(iii) in the opinion of the Under Treasurer, presents fairly the operating results and cashflows of the Government for the budget year and the financial position at the end of the budget year.\n\n[Regulation 2 amended: Gazette 24 Jun 2008 p. 2915.]\n\nNotes\n\n1 This is a compilation of the *Government Financial Responsibility Regulations 2006* and includes the amendments made by the other written laws referred to in the following table.\n\nCompilation table\n\n| **Citation** | **Gazettal** | **Commencement** |\n| --- | --- | --- |\n| *Government Financial Responsibility Regulations 2006* | 23 Jun 2006 p. 2230‑1 | 23 Jun 2006 |\n| *Government Financial Responsibility Amendment Regulations 2008* | 24 Jun 2008 p. 2914-5 | r. 1 and 2: 24 Jun 2008 (see r. 2(a));   Regulations other than r. 1 and 2: 25 Jun 2008 (see r. 2(b)) |\n","sortOrder":0}],"analysis":{"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Unable to assess — no legislative text was available for analysis. The page returned only a system error/redirect notice, making it impossible to determine whether the scope of the regulations changed from their original intent."},"complexity_factors":["No legislative content was retrievable — the page returned a 'no longer available' error message rather than the actual text of the regulations","Cannot assess complexity of the underlying legislation without access to its provisions","Score of 1 reflects absence of content, not simplicity of the law itself"],"plain_english_summary":"**No legislation content could be retrieved.**\n\nThe link provided points to a Western Australian government page that is no longer available. The page — which would have contained the **Government Financial Responsibility Regulations 2006** (a set of rules made under Western Australian law governing how the state government manages its finances and reports on financial performance) — has been removed or relocated as part of a website upgrade.\n\n**What this means for you:** No analysis of the actual law can be provided based on this content. To find the current version of these regulations, you should:\n- Visit the [Western Australian Legislation website](https://www.legislation.wa.gov.au) directly\n- Search for \"Government Financial Responsibility Regulations 2006\" using the site's search function\n- Or contact the Parliamentary Counsel's Office Helpdesk as suggested on the page"},"issue_detection":{"absurdities":[],"contradictions":[]},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The regulations remain tightly focused on their original purpose: prescribing the contents and certification requirements for the Annual Report on State Finances as authorised by section 14A of the parent Act. The 2008 amendment (noted in the compilation table) was a minor technical update that did not expand the scope beyond financial reporting requirements."},"complexity_factors":["Only 2 substantive regulations (Regulation 1 is just the citation)","Single operational provision (Regulation 2) with straightforward subparagraph structure","Minimal cross-referencing — only references to sections 14A(3)(c) and 14A(4) of the parent Act, plus three sections of the Financial Management Act 2006","No defined terms section — relies on definitions in parent legislation","Simple conditional logic — 'is to include' and 'is to be certified' with clear mandatory requirements","No exceptions, exemptions, or nested conditions","Total length under 500 words of substantive content"],"plain_english_summary":"**What this is:** These regulations set out what must go into Western Australia's Annual Report on State Finances — essentially the government's yearly financial health check.\n\n**Who it affects:**\n- **The Under Treasurer** — must certify the report\n- **Public sector bodies** — must provide financial information\n- **The public and Parliament** — receive transparency about government finances\n\n**What it does:**\nThe regulations require the Annual Report to include:\n- **Opening and closing balances** for three key government bank accounts (the Consolidated Account, the Treasurer's Advance Account, and special purpose accounts)\n- **Revenue and spending details** — what came in and went out of the main Consolidated Account\n- **Emergency spending records** — payments made for \"extraordinary or unforeseen matters\" (essentially unexpected crises)\n- **Advance repayments** — tracking money loaned out that hasn't been paid back yet\n\nThe Under Treasurer must personally certify that:\n- The report uses information from public sector bodies\n- It follows proper accounting standards\n- It fairly represents the government's financial position\n\n**Why it matters:** These rules ensure WA's government finances are transparent and accountable. The certification requirement means a senior official puts their name on the line for accuracy, making it harder to hide financial problems or cook the books."},"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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The regulations were amended in 2008 (see note: \"Regulation 2 amended: Gazette 24 Jun 2008 p. 2915\"). The current Regulation 2 sets out specific content requirements for the Annual Report on State Finances and detailed certification obligations for the Under Treasurer (Reg 2(1)–(2)), clarifying the reporting and certification scope that the Act references."},"complexity_factors":["Cross-references to other statutes (Government Financial Responsibility Act s.14A; Financial Management Act s.7, s.27, s.28) create dependency on external legal definitions and rules (Reg 2(1)–(2)).","Technical accounting requirements (balances, revenues, expenditures, net amounts, unrecovered advances) demand professional financial reporting knowledge (Reg 2(1)).","Certification requires the Under Treasurer’s judgement that the report fairly presents results and cashflows, introducing administrative discretion and reputational/legal risk (Reg 2(2)(b)(iii)).","Information must be provided by public sector bodies, producing a compliance and data-collection burden on agencies and the Under Treasurer’s office (Reg 2(2)(b)(i)).","Narrow substantive scope and only two regulations reduce legislative complexity and downstream rule-making needs."],"plain_english_summary":"These regulations specify what must be included in the Annual Report on State Finances under s.14A: account balances (Consolidated Account, Treasurer’s Advance Account, Treasurer’s special purpose accounts), revenue and expenditure for the Consolidated Account, and payments/advances under the Financial Management Act (Reg 2(1)). They also require the Under Treasurer to certify the report’s preparation from public sector information, compliance with external reporting standards, and that it fairly presents results and cashflows (Reg 2(2)). This affects the Under Treasurer and public sector bodies that supply the data."}},"importantCases":[],"_links":{"self":"/api/acts/government-financial-responsibility-regulations-2006","history":"/api/acts/government-financial-responsibility-regulations-2006/history","analysis":"/api/acts/government-financial-responsibility-regulations-2006/analysis","conflicts":"/api/acts/government-financial-responsibility-regulations-2006/conflicts","importantCases":"/api/acts/government-financial-responsibility-regulations-2006/important-cases","documents":"/api/acts/government-financial-responsibility-regulations-2006/documents"}}