{"id":"public-finance-and-audit-act-1987","name":"Public Finance and Audit Act 1987","slug":"public-finance-and-audit-act-1987","collection":"act","jurisdiction":"sa","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106430,"registerId":"sa-public-finance-and-audit-act-1987-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Public Finance and Audit Act 1987","content":"South Australia\nPublic Finance and Audit Act 1987\nAn Act to regulate the receipt and expenditure of public money; to provide for auditing the receipt and expenditure of public money and for examination of the degree of efficiency, economy and effectiveness with which public resources are used; and for other purposes.\n\nContents\nPart 1—Preliminary\n1\tShort title\n4\tInterpretation\nPart 2—Public finance\nDivision 1—Provisions relating to the receipt and application of public money\n5\tReceipt of public money\n6\tExpenditure of money from Consolidated Account only in accordance with Parliamentary appropriation\n7\tMoney received by instrumentalities of the Crown\n8\tSpecial deposit accounts\n9\tImprest accounts\n10\tApplication of money to honour cheques etc\n11\tInvestment of public money by Treasurer\nDivision 2—Appropriation by Governor for previously authorised purposes and appropriation for other purposes\n12\tAppropriation by Governor\n13\tAdjustment of levels of appropriation between departments\n14\tReduction in level of appropriation by Governor\n15\tAppropriation by Treasurer for additional salaries, wages etc\nDivision 3—Authority to borrow\n16\tPower to borrow\nDivision 4—Financial arrangements, guarantees and indemnities etc\n17\tInterpretation\n18\tFinancial arrangements\n19\tGuarantees and indemnities\n20\tFees in respect of provision of guarantees and indemnities\n20A\tValidity of transactions of semi-government authorities\n20B\tLegal assistance costs\nDivision 5—Deposits\n21\tDeposits\nDivision 6—Treasurer's statements and statements of public authorities\n22\tTreasurer's statements\n23\tDelivery of financial statements to Auditor-General by public authority\nPart 3—Audit\nDivision 1—The Auditor-General\n24\tAppointment of Auditor-General\n25\tAssistance in carrying out Auditor-General's function\n26\tSuspension of Auditor-General from office\n27\tVacation of office of Auditor-General\n28\tAppointment of Deputy Auditor-General\n29\tDeclaration to be made by Auditor-General and Deputy Auditor-General\n30\tObligation to assist Auditor-General\n30A\tProtection from liability\nDivision 2—Audit of public and other accounts\n31\tAudit of public accounts etc\n32\tAudit etc of publicly funded bodies and projects and local government indemnity schemes\n33\tAudit of other accounts\nDivision 3—Auditor-General's powers to obtain information\n34\tPowers of Auditor-General to obtain information\nDivision 4—Audit of the accounts of the Auditor-General\n35\tAudit of accounts of the Auditor-General\nDivision 5—The Auditor-General's report\n36\tAuditor-General's annual report\n37\tRecommendations by Auditor-General\n38\tReports and other documents to be tabled before Parliament and published\nDivision 6—Audit fees\n39\tAudit fees\nPart 4—Miscellaneous\n40\tTreasurer's quarterly statement\n41\tTreasurer's instructions\n41AA\tDiscretion as to refund or recovery of small amounts\n41A\tAuditor-General to report on summaries of confidential government contracts\n42\tDelegations\n42A\tReview of Act\n43\tRegulations\nSchedule—Transitional provisions\n1\tSpecial deposit accounts\n2\tAuditor-General and Deputy Auditor-General\nLegislative history\n\nThe Parliament of South Australia enacts as follows:\nPart 1—Preliminary\n1—Short title\nThis Act may be cited as the Public Finance and Audit Act 1987.\n4—Interpretation\n\t(1)\tIn this Act, unless the contrary intention appears—\nannual Appropriation Act means an Act (not being a Supply Act) that appropriates money from the Consolidated Account in respect of a particular financial year;\nAuditor‑General means the person for the time being holding, or acting in, the office of Auditor‑General;\nauthorised officer means a person authorised by the Auditor‑General to conduct an audit or review, or to make an examination, under this Act;\nChief Executive Officer of a public authority means—\n\t(a)\tif 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;\n\t(b)\tif the public authority is a Minister—the Minister;\n\t(c)\tif 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;\n\t(d)\tif the public authority is a natural person or a corporation sole—that person or the person constituting the corporation;\ndeposit account means an account referred to in Division 5 of Part 2;\nDeputy Auditor‑General means the person for the time being holding, or acting in, the office of Deputy Auditor‑General;\nFinancial Agreement means the financial agreement dated the twelfth day of December, 1927, between the Commonwealth and the States, as amended;\nfinancial year in relation to a public authority means a period of 12 months in respect of which the authority prepares its accounts;\ngeneral ledger means the ledger maintained by the Treasurer comprising accounts that summarise the financial transactions of the Treasurer;\ngovernment department means an administrative unit of the Public Service;\nimprest account means an account established under section 9;\nlocal government indemnity scheme means a scheme conducted and managed under Schedule 1 clause 2 of the Local Government Act 1999;\nproperty means real or personal property and includes—\n\t(a)\ta chose in action; and\n\t(b)\ta present, future or contingent right, privilege, interest or power;\npublic 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;\npublic authority means—\n\t(a)\ta government department;\n\t(b)\ta Minister;\n\t(c)\ta statutory authority—\n\t(i)\tthat is an instrumentality of the Crown; or\n\t(ii)\tthe accounts of which the Auditor‑General is required by law to audit;\n\t(d)\tsuch other body or person as is prescribed,\nbut, 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;\npublicly funded body means—\n\t(a)\ta council constituted under the Local Government Act 1999 or a subsidiary of such a council; or\n\t(b)\tany 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;\npublicly funded project means a project or activity entirely or substantially funded out of money provided by—\n\t(a)\tthe State; or\n\t(b)\ta council constituted under the Local Government Act 1999 or a subsidiary of such a council;\nrepealed Audit Act means the Audit Act 1921 repealed by this Act;\nrepealed Public Finance Act means the Public Finance Act 1936 repealed by this Act;\nSAFA means the South Australian Government Financing Authority established under the Government Financing Authority Act 1982;\nspecial deposit account means an account established under section 8;\nSupply 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;\nTreasurer's instructions means instructions issued by the Treasurer under Part 4;\nTreasurer's statements means the statements prepared by the Treasurer under Division 6 of Part 2.\n\t(2)\tIn 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.\nPart 2—Public finance\nDivision 1—Provisions relating to the receipt and application of public money\n5—Receipt of public money\nSubject to this Act and to any other law to the contrary, there will be credited to the Consolidated Account—\n\t(a)\tmoney received by the Treasurer in repayment of loans and advances made from the Consolidated Account;\n\t(b)\tmoney received by the Treasurer from the Commonwealth;\n\t(c)\tmoney received by the Treasurer from the sale of property belonging to the Crown;\n\t(d)\tmoney borrowed by the Treasurer for the general purposes of the State (other than money paid to SAFA at the direction of the Treasurer);\n\t(e)\tall other revenue of the Crown that is not authorised by law to be credited to any other account.\n6—Expenditure of money from Consolidated Account only in accordance with Parliamentary appropriation\n\t(1)\tMoney must not be issued or applied from the Consolidated Account except under the authority of—\n\t(a)\tthis Act; or\n\t(b)\tan annual Appropriation Act; or\n\t(c)\ta Supply Act; or\n\t(d)\tsome other Act of Parliament.\n\t(2)\tThe Treasurer must, when issuing or applying money from the Consolidated Account, act in accordance with the Act by or under which the money has been appropriated.\n7—Money received by instrumentalities of the Crown\n\t(1)\tSubject to subsection (2), money received by an instrumentality of the Crown that should, but for this section, be paid into the Consolidated Account may, without appropriation by Parliament, be applied by the instrumentality in carrying out its functions.\n\t(2)\tThe Treasurer may direct that money referred to in subsection (1) be paid into the Consolidated Account instead of being applied under that subsection.\n\t(3)\tA reference in this section to an instrumentality of the Crown does not extend to any such instrumentality that is a natural person or a corporation sole unless the regulations specifically provide that this section will apply to the instrumentality.\n8—Special deposit accounts\n\t(1)\tThe Treasurer, or a person to whom the Treasurer has delegated the Treasurer's powers under this subsection, may establish and maintain a special deposit account for an approved purpose of, or relating to, a government department.\n\t(2)\tMoney payable to the Crown in relation to an approved purpose must, at the direction of the Treasurer, be credited to a special deposit account opened for that purpose.\n\t(3)\tThe Treasurer may credit any money appropriated or provided in accordance with law for an approved purpose to a special deposit account opened under this section for that purpose.\n\t(4)\tThe Treasurer may, without Parliamentary appropriation, issue and apply any money standing to the credit of a special deposit account for the purpose for which that account was opened.\n\t(5)\tAny surplus of income over expenditure standing to the credit of a special deposit account must, at the direction of the Treasurer, be credited to the Consolidated Account.\n\t(6)\tSubject to this section special deposit accounts must be operated in accordance with the Treasurer's instructions.\n\t(7)\tThe Treasurer, or a person to whom the Treasurer has delegated the Treasurer's powers under this subsection, may approve a purpose of, or relating to, a government department for the purposes of this section and may vary or revoke such an approval at any time.\n\t(8)\tA reference in subsection (5)—\n\t(a)\tto income extends to income accrued but not received; and\n\t(b)\tto expenditure extends to costs incurred but not paid.\n\t(9)\tIn this section—\napproved purpose means a purpose of, or relating to, a government department approved for the time being under subsection (7).\n9—Imprest accounts\n\t(1)\tThe Treasurer, or a person to whom the Treasurer has delegated the Treasurer's powers under this subsection, may establish an ADI account (an imprest account) in the name of a government department or the Chief Executive Officer of a government department.\n\t(2)\tThe Treasurer may, without Parliamentary appropriation pay money into an imprest account.\n\t(3)\tMoney standing to the credit of an imprest account—\n\t(a)\tmay be withdrawn for one or more of the purposes of the government department; and\n\t(b)\tmust be repaid to the Treasurer on demand.\n\t(4)\tMoney expended from an imprest account must be recouped to the account from money appropriated or set aside for the same purpose.\n10—Application of money to honour cheques etc\nMoney issued from the Consolidated Account may be applied after the end of a financial year to honour cheques or other orders for the payment of money drawn by the Treasurer before the end of the financial year under the authority of an annual Appropriation Act or a Supply Act relating to that year.\n11—Investment of public money by Treasurer\nThe Treasurer may, on such terms and conditions as the Treasurer thinks fit, deposit or invest money under the Treasurer's control—\n\t(a)\twith the Reserve Bank of Australia; or\n\t(d)\twith a bank or any other prescribed ADI; or\n\t(e)\twith a dealer in the short term money market—\n\t(i)\tin relation to whom the Reserve Bank of Australia stands as a lender of last resort; or\n\t(ii)\twho has been declared by regulation to be an approved dealer for the purposes of this section; or\n\t(f)\twith SAFA; or\n\t(g)\twith a prescribed person or a person of a prescribed class; or\n\t(h)\tin a prescribed manner.\nDivision 2—Appropriation by Governor for previously authorised purposes and appropriation for other purposes\n12—Appropriation by Governor\n\t(1)\tThe Governor may, in any financial year, appropriate from the Consolidated Account to the public purposes of the State, an amount not exceeding the maximum prescribed by subsection (2).\n\t(2)\tThe maximum amount that may be appropriated under subsection (1) is—\n\t(a)\tthree per cent of the total of the amounts set out in the annual Appropriation Acts for appropriation from the Consolidated Account in respect of the previous financial year; less\n\t(b)\tany amounts previously appropriated under this section and not recouped under subsection (4).\n\t(3)\tMoney appropriated under subsection (1) may be issued and applied by the Treasurer for the public purposes of the State during the financial year in which it is appropriated.\n\t(4)\tAny money appropriated for any purpose by the Governor pursuant to this section in any financial year may be recouped to the Governor's Appropriation Fund out of any money subsequently voted by an annual Appropriation Act that is passed in the same financial year, and thereafter the balance of the Governor's Appropriation Fund will be increased by the amount so recouped.\n\t(5)\tFor the purpose of determining the total amount that may be appropriated by the Governor in accordance with this section each amount so appropriated will be included once only in that determination despite the fact that it is, for any reason, recorded more than once in the Consolidated Account or in a schedule to that account.\n\t(6)\tIn this section—\nGovernor's Appropriation Fund in relation to a financial year means the money that the Governor is by subsection (1) authorised to appropriate in that year;\npublic purposes of the State includes any purpose for which money is, under the provisions of any Act, required to be paid out of money to be provided or appropriated by Parliament.\n13—Adjustment of levels of appropriation between departments\nIf the amount appropriated for a particular government department or a particular purpose is insufficient for that department or purpose and the amount appropriated for another government department or another purpose exceeds the amount required for that department or purpose, the Governor may apply the excess, or any part of the excess, towards meeting the insufficiency.\n14—Reduction in level of appropriation by Governor\nThe Governor may, at any time, reduce the amount appropriated for a government department or purpose.\n15—Appropriation by Treasurer for additional salaries, wages etc\nIf by reason of the award, order or determination of a court, tribunal or other body empowered to fix salaries, wages or allowances, additional money is required to meet increases in salaries, wages, allowances, pay-roll tax or superannuation contributions payable to, or in respect of, employees whose salaries, wages or allowances are paid wholly or in part out of public money, the Treasurer may appropriate an amount sufficient to cover those increases from the Consolidated Account.\nDivision 3—Authority to borrow\n16—Power to borrow\n\t(1)\tSubject to the Financial Agreement, the Treasurer may borrow on behalf of the State such sums as are required for the purposes of the State.\n\t(2)\tMoney borrowed by the Treasurer under this section (other than money borrowed by way of overdraft) must be credited to the Consolidated Account or must be paid to SAFA on such terms and conditions as the Treasurer thinks fit.\n\t(3)\tThe Treasurer must not borrow money by way of overdraft in excess of the limit prescribed for that purpose by an annual Appropriation Act or a Supply Act.\n\t(4)\tThe Treasurer may issue and apply money from the Consolidated Account—\n\t(a)\tin repayment of money borrowed under this section (other than money borrowed by way of overdraft) and credited to the Consolidated Account and in payment of interest or any other obligation in the nature of interest in relation to such borrowing; and\n\t(b)\tin payment of interest or any other obligation in the nature of interest in relation to money borrowed by way of overdraft.\nDivision 4—Financial arrangements, guarantees and indemnities etc\n17—Interpretation\n\t(1)\tIn this Division—\nfinancial arrangement means—\n\t(a)\ta contract or arrangement under which a semi-government authority immediately or prospectively—\n\t(i)\tborrows money or obtains any other form of financial accommodation; or\n\t(ii)\tobtains the use or benefit of any other property owned by another person; or\n\t(b)\ta contract or arrangement entered into by a semi-government authority for the purpose of—\n\t(i)\tmanaging, protecting against or reducing risks arising from changes in currency exchange rates, interest rates or discount rates or managing, protecting against or reducing any other financial risks; or\n\t(ii)\tmanaging, obtaining or increasing financial returns from movements in currency exchange rates, interest rates or discount rates; or\n\t(c)\ta contract or arrangement entered into by a semi-government authority for any other purpose relating to its financial affairs that is of a kind declared by the Treasurer, by notice published in the Gazette, to be included in the ambit of this definition,\nbut does not include a contract or arrangement of a kind excluded by the Treasurer, by notice published in the Gazette, from the ambit of this definition;\nguarantee includes a contract or arrangement of a prescribed kind;\nsemi-government authority means a body corporate—\n\t(a)\tthat—\n\t(i)\tis constituted of a Minister of the Crown; or\n\t(ii)\thas a governing body comprised of or including persons or a person appointed by the Governor or a Minister or other instrumentality of the Crown; or\n\t(iii)\tis financed wholly or in part out of public money; and\n\t(b)\tthat is declared by proclamation to be a semi-government authority for the purposes of this Act,\nbut does not include a council constituted under the Local Government Act 1999.\n\t(1a)\tA notice published by the Treasurer in the Gazette for the purposes of the definition of financial arrangement may be varied or revoked by the Treasurer by subsequent notice published in the Gazette.\n\t(2)\tThe Governor may, by proclamation, declare a body corporate to be a semi-government authority for the purposes of this Act.\n\t(3)\tThe Governor may, by proclamation, vary or revoke a declaration under subsection (2).\n18—Financial arrangements\n\t(1)\tDespite the provisions of any other Act, a semi-government authority may, with the consent of the Treasurer, enter into a financial arrangement.\n\t(2)\tDespite the provisions of any other Act, a semi-government authority must not enter into a financial arrangement without the consent of the Treasurer.\n\t(3)\tThe consent of the Treasurer under this section—\n\t(a)\tmay be conditional; and\n\t(b)\tmay relate to a proposed financial arrangement or may relate to financial arrangements of a particular kind or financial arrangements generally, that the semi-government authority may wish to enter into in the future; and\n\t(c)\tmay be varied or revoked by the Treasurer at any time in respect of financial arrangements not yet entered into.\n\t(4)\tThe Treasurer's consent is not required under this section to financial arrangements entered into by SAFA.\n\t(5)\tSubject to any express agreement to the contrary, a person who has entered into a financial arrangement with a semi-government authority is under no obligation—\n\t(a)\tto enquire into—\n\t(i)\tthe manner in which the semi-government authority applies the money or other property provided under the arrangement; or\n\t(ii)\tthe actions of the semi-government authority in relation to any other benefit provided under the arrangement; or\n\t(b)\tto take any action—\n\t(i)\tin relation to any misapplication of such money or property by the authority; or\n\t(ii)\tin relation to the actions of the authority in relation to any such benefit.\n\t(6)\tIf under another Act a semi-government authority is not permitted to enter into a financial arrangement without the consent or approval of the Treasurer, the consent of the Treasurer under this section will be taken to be consent or approval for the purposes of the other Act even though the other Act may require consent or approval to the specific financial arrangement.\n19—Guarantees and indemnities\n\t(1)\tThe Treasurer may, for and on behalf of the State—\n\t(a)\tguarantee performance of obligations by a semi-government authority;\n\t(ab)\tguarantee performance of obligations by any other person if, in the opinion of the Treasurer, the guarantee will facilitate the carrying out by a semi-government authority of its functions;\n\t(b)\tindemnify any person against loss, expenditure or costs related to a contract to which a semi-government authority is a party, or a contract that is incidental, ancillary, or otherwise related to such a contract.\n\t(1a)\tA guarantee under subsection (1) may—\n\t(a)\tguarantee performance of existing or contingent obligations; or\n\t(b)\tguarantee performance of obligations for the benefit of a person who does not exist or who cannot be ascertained when the guarantee is given; or\n\t(c)\tguarantee performance of obligations that the semi-government authority incurs or assumes in the future.\n\t(1b)\tA guarantee under subsection (1) may—\n\t(a)\trefer specifically to the obligations guaranteed or refer to a class to which they belong;\n\t(b)\tbe given by the Treasurer by notice in the Gazette or by written contract between the parties to the guarantee;\n\t(c)\tbe varied or revoked by the Treasurer in respect of obligations not yet incurred or assumed by the semi-government authority.\n\t(1c)\tA guarantee given by notice in the Gazette may be varied or revoked under subsection (1b)(c) by notice in the Gazette.\n\t(2)\tThe terms and conditions of a guarantee or indemnity under this section will be as determined by the Treasurer.\n\t(3)\tAs a condition of giving a guarantee or indemnity under this section, the Treasurer may require an indemnity against liabilities that may arise under the guarantee or indemnity.\n\t(4)\tThe money required to satisfy the obligations of the Treasurer under a guarantee or indemnity entered into under this section or under the repealed Public Finance Act will be paid out of the Consolidated Account which is appropriated for that purpose to the necessary extent.\n\t(5)\tThis section—\n\t(a)\tapplies in addition to the provisions of any other Act relating to guarantees and indemnities for the benefit of a body corporate that is a semi-government authority;\n\t(b)\tdoes not operate to exclude or diminish obligations of the Treasurer under any other Act or law.\n20—Fees in respect of provision of guarantees and indemnities\n\t(1)\tSubject to subsection (4), if—\n\t(a)\tthe Treasurer has provided a guarantee or indemnity either under this Act, the repealed Public Finance Act or under some other law; or\n\t(b)\ta guarantee or indemnity by the Treasurer has arisen by operation of law,\nthe Treasurer may, during the currency of the guarantee or indemnity, charge periodic fees in respect of the provision of the guarantee or indemnity.\n\t(2)\tThe amount of a periodic fee to be charged by the Treasurer under subsection (1) will, subject to the regulations, be fixed by the Treasurer.\n\t(3)\tA fee charged by the Treasurer under this section may be recovered as a debt.\n\t(4)\tThe powers conferred by this section must not be exercised in relation to a guarantee under section 14 of the Industries Development Act 1941.\n20A—Validity of transactions of semi-government authorities\n\t(1)\tSubject to subsection (2), a transaction to which a semi-government authority is a party or apparently a party (whether made or apparently made under the authority's common seal or by a person with authority to bind the semi-government authority) is not invalid because of—\n\t(a)\tany deficiency of power on the part of the authority;\n\t(b)\tany procedural irregularity on the part of the governing body or any member of the governing body of the authority or on the part of an employee or agent of the authority;\n\t(c)\tany procedural irregularity affecting the appointment of a member of the governing body of the authority or an employee or agent of the authority.\n\t(2)\tThis section does not validate a transaction in favour of a party—\n\t(a)\twho enters into the transaction with actual knowledge of the deficiency or irregularity; or\n\t(b)\twho has a connection or relationship with the semi-government authority such that the person ought to know of the deficiency or irregularity.\n20B—Legal assistance costs\n\t(1)\tThe regulations may prescribe a scheme for the reimbursement of costs associated with the engagement of an independent legal practitioner by a Government employee, Government Board appointee, Minister or Member of Parliament.\n\t(2)\tRegulations under this section—\n\t(a)\tmay be of general application or vary in their application according to prescribed factors; and\n\t(b)\tsubject to subsection (3), may provide that any matter or thing is to be determined according to the discretion of a Minister, the Crown Solicitor or any other person.\n\t(3)\tRegulations providing for the reimbursement of costs to Ministers or Members of Parliament—\n\t(a)\tmay provide that matters relating to whether criteria for reimbursement of costs have been met, whether the costs sought to be reimbursed are reasonable or whether interim payments should be made are to be determined by the Crown Solicitor (or a delegate of the Crown Solicitor); but \n\t(b)\tmust not provide that any other matter or thing is to be determined according to the discretion of any person.\n\t(4)\tIn this section—\nGovernment Board appointee means a member of a full‑time or part‑time board, committee, tribunal, trust, commission, council, authority, panel, taskforce, forum, working party or group—\n\t(a)\testablished by or under an Act of Parliament of South Australia (excluding the Local Government Act 1999) and having a majority of members appointed by either a Minister or the Governor; or\n\t(b)\testablished by a Minister or legal instrument such as a constitution or charter, having a majority of members appointed by either a Minister or the Governor,\nand includes a former Government Board appointee where the matter in respect of which the costs have been incurred concerns conduct that occurred at a time when that person was a Government Board appointee;\nGovernment employee means—\n\t(a)\ta public sector employee as defined by the Public Sector Act 2009; or\n\t(b)\ta person who is appointed to any office under an Act; or\n\t(c)\ta volunteer within the meaning of the Volunteers Protection Act 2001 where the work carried out by the volunteer is directed or coordinated by a public authority,\nand includes a former Government employee where the matter in respect of which the costs have been incurred concerns conduct that occurred at a time when that person was a Government employee;\nMember of Parliament includes a former Member where the matter in respect of which the costs have been incurred concerns conduct that occurred at a time when that person was a Member of Parliament;\nMinister includes a former Minister where the matter in respect of which the costs have been incurred concerns conduct that occurred at a time when that person was a Minister.\nDivision 5—Deposits\n21—Deposits\n\t(1)\tThe Treasurer may accept money on deposit from any person on such terms and conditions as the Treasurer thinks fit.\n\t(2)\tMoney deposited under subsection (1) must be recorded in a separate account established and maintained by the Treasurer, or by a person to whom the power to establish and maintain accounts has been delegated by the Treasurer, for that purpose.\nDivision 6—Treasurer's statements and statements of public authorities\n22—Treasurer's statements\nThe Treasurer must, within 2 months after the expiration of each financial year deliver to the Auditor‑General—\n\t(a)\tthe following statements in relation to that financial year:\n\t(i)\ta statement of the estimated and actual receipts to and payments from the Consolidated Account for that financial year classified under the headings and subheadings, and in the form of, the estimates of receipts and payments laid before Parliament supporting the annual Appropriation Act for that year;\n\t(ii)\ta statement of the sources and application of money recorded in the public accounts;\n\t(iii)\ta statement of the payments of a recurrent nature made from the Consolidated Account for the financial year, classified and arranged to show the net recurrent cost to the Consolidated Account of each of the various functions of Government and the total net cost of all such functions and the funds which have been applied to meet the total net cost;\n\t(iv)\ta statement naming the organisations, other than SAFA, with which the Treasurer invested funds during the financial year;\n\t(v)\ta statement of—\n\t(A)\tthe special deposit accounts opened during the financial year;\n\t(B)\tthe special deposit accounts in operation at the end of the financial year and the purpose for which each account was opened;\n\t(C)\tthe balance of each special deposit account at the end of the financial year;\n\t(vi)\ta statement of the balances at the end of that financial year of all deposits lodged with the Treasurer;\n\t(vii)\ta statement of the imprest accounts in operation at the end of the financial year and the amount of unappropriated money paid into each account;\n\t(viii)\ta statement of the total indebtedness of the Treasurer;\n\t(ix)\ta statement of—\n\t(A)\tthe amounts deposited or invested with, or otherwise provided by the Treasurer to, SAFA and the terms and conditions on which they were deposited, invested or otherwise provided;\n\t(B)\tthe details of all transactions between the Treasurer and SAFA that are relevant to a proper assessment of the State's financial position;\n\t(x)\tthe financial statements of SAFA for the financial year;\n\t(xi)\ta statement of—\n\t(A)\tthe maximum amount that could have been appropriated from the Governor's Appropriation Fund pursuant to section 12;\n\t(B)\tthe purposes for which money has been issued and applied from the Governor's Appropriation Fund and the amounts issued and applied;\n\t(xii)\ta statement of any amounts that were appropriated for a particular purpose but applied for another purpose in pursuance of section 13 and of the purposes for which those amounts were appropriated and of the purposes for which they were applied;\n\t(xiii)\ta statement of the Acts of Parliament under the authority of which money has been issued and applied from the Consolidated Account and the amounts issued and applied;\n\t(xiv)\tany other statements that the Treasurer thinks necessary; and\n\t(b)\tsuch written explanation of the statements as may be necessary.\n23—Delivery of financial statements to Auditor-General by public authority\n\t(1)\tSubject to subsections (3) and (4), every public authority must, within 42 days after the end of the financial year of the authority, deliver to the Auditor‑General financial statements relating to that financial year that comply with the Treasurer's instructions.\n\t(2)\tThe financial statements must be accompanied by a certificate as to compliance with the requirement that the statements—\n\t(a)\tare in accordance with the accounts and records of the authority; and\n\t(b)\tcomply with relevant Treasurer's instructions; and\n\t(c)\tcomply with relevant accounting standards; and\n\t(d)\tpresent a true and fair view of the financial position of the authority at the end of the financial year and the result of its operations and cash flows for the financial year.\n\t(2a)\tThe certificate must be signed by—\n\t(a)\tthe Chief Executive Officer of the public authority; and\n\t(b)\tthe officer responsible for the financial administration of the public authority; and\n\t(c)\tif the public authority has a governing body comprised of a number of persons—the person entitled to preside at meetings of the governing body.\n\t(2b)\tA person who intentionally or recklessly provides the Auditor‑General with a certificate that does not comply with subsection (2) is guilty of an offence.\nMaximum penalty: $5 000.\n\t(2c)\tA certificate under subsection (2) must include a statement as to the effectiveness of the internal controls employed by the authority for the financial year over its financial reporting and its preparation of the financial statements.\n\t(3)\tThe Treasurer must deliver the financial statements of SAFA to the Auditor‑General when delivering the Treasurer's statements under section 22.\n\t(4)\tThe administrative unit established to assist the Auditor‑General in carrying out the Auditor‑General's functions under this Act must deliver its financial statements to the Treasurer.\nPart 3—Audit\nDivision 1—The Auditor-General\n24—Appointment of Auditor-General\n\t(1)\tThere will be an Auditor‑General.\n\t(2)\tThe Auditor‑General will be appointed by the Governor for an initial term of 7 years.\n\t(2a)\tA person appointed to be the Auditor-General is, at the end of a term of appointment, eligible for reappointment but cannot hold office for terms (including any period acting in the office of Auditor-General) that exceed 10 years in total.\n\t(3)\tThe conditions of office of the Auditor‑General will, subject to this Act, be determined by the Governor.\n\t(4)\tThe salary and allowances of the Auditor‑General will be determined by the Remuneration Tribunal and will be paid from the Consolidated Account which is appropriated for that purpose to the necessary extent.\n\t(5)\tThe conditions of office of the Auditor‑General must not be varied while the Auditor‑General is in office so as to become less favourable to the Auditor‑General.\n\t(6)\tThe Auditor‑General is not subject to the direction of any person as to—\n\t(a)\tthe manner in which functions are carried out or powers are exercised by the Auditor‑General under this Act; or\n\t(b)\tthe priority that he or she gives to a particular matter in carrying out functions under this Act.\n25—Assistance in carrying out Auditor-General's function\n\t(1)\tThe Governor must establish an administrative unit of the Public Service to assist the Auditor‑General in carrying out the Auditor‑General's functions under this Act.\n\t(2)\tThe Auditor‑General will have the powers and functions of a chief executive in relation to the administrative unit established under subsection (1).\n\t(3)\tThe Auditor‑General may, on such conditions as the Auditor‑General thinks fit, engage any person to provide services that are, in the Auditor‑General's opinion, necessary or desirable to assist the Auditor‑General in carrying out his or her functions under this Act.\n26—Suspension of Auditor-General from office\n\t(1)\tThe Governor may suspend the Auditor‑General from office—\n\t(a)\tfor incompetence; or\n\t(b)\tfor mental or physical incapacity to carry out official duties satisfactorily; or\n\t(c)\tfor neglect of duty; or\n\t(d)\tif the Auditor‑General, without the written approval of the Governor, enters into paid employment, practises a profession or carries on a business on his or her own account; or\n\t(e)\tfor failure to comply with the conditions of the Auditor‑General's appointment; or\n\t(f)\tfor dishonourable conduct.\n\t(2)\tThe Governor must—\n\t(a)\twhen suspending the Auditor‑General deliver to him or her a statement of the reasons for the suspension; and\n\t(b)\twithin 3 sitting days after the suspension deliver to the President of the Legislative Council and the Speaker of the House of Assembly a copy of the statement and the President and the Speaker must lay the copy before their respective Houses.\n\t(3)\tThe Auditor‑General may deliver to the Governor and to the President of the Legislative Council and the Speaker of the House of Assembly a reply to the Governor's statement and the President and the Speaker must lay the reply before their respective Houses.\n\t(4)\tThe Auditor‑General will be restored to office without loss of salary or other benefits unless, within 14 sitting days after the statement referred to in subsection (2) was laid before both Houses, the Auditor‑General is removed from office by resolution of both Houses of Parliament.\n27—Vacation of office of Auditor-General\nThe office of Auditor‑General becomes vacant if the Auditor‑General—\n\t(a)\tdies;\n\t(b)\tresigns by written notice to the Governor;\n\t(c)\tcompletes a term of office and is not reappointed;\n\t(d)\tbecomes a member of Parliament of the State, the Commonwealth or of any other State of the Commonwealth or becomes a member of the Legislative Assembly of a Territory of the Commonwealth;\n\t(e)\tis convicted of an indictable offence or is punished for any offence by imprisonment;\n\t(f)\tbecomes bankrupt, applies (as a debtor) to take the benefit of any law for the relief of bankrupt or insolvent debtors or compounds with his or her creditors for less than 100 cents in the dollar;\n\t(g)\tis absent from official duties for more than 30 days in any financial year without the leave of the Governor;\n\t(h)\tis removed from office by resolution of both Houses of Parliament.\n28—Appointment of Deputy Auditor-General\n\t(1)\tThere will be a Deputy Auditor‑General.\n\t(2)\tThe Deputy Auditor‑General will be a Public Service employee.\n\t(3)\tThe Deputy Auditor‑General will act in the office of Auditor‑General during any absence or incapacity of the Auditor‑General or during a vacancy in the office of Auditor‑General.\n29—Declaration to be made by Auditor-General and Deputy Auditor-General\nBefore undertaking their functions under this Act the Auditor‑General and the Deputy Auditor‑General must make a declaration in the prescribed form before Executive Council to act impartially in carrying out those functions.\n30—Obligation to assist Auditor-General\nA person who is able to assist the Auditor‑General or an authorised officer in conducting an audit or review, or making an examination, under this Act by providing accounts, records or other documents or any other information or by giving the Auditor‑General or authorised officer access to any premises must give that assistance if requested to do so by the Auditor‑General or authorised officer.\n30A—Protection from liability\nThe Auditor‑General incurs no liability for an honest act or omission in the exercise or discharge, or purported exercise or discharge, of powers, functions or duties under this Act or any other Act or law.\nDivision 2—Audit of public and other accounts\n31—Audit of public accounts etc\n\t(1)\tThe Auditor‑General must—\n\t(a)\taudit the public accounts in respect of each financial year;\n\t(b)\taudit the accounts of each public authority in respect of the financial year of each authority.\n\t(2)\tWhen conducting an audit under subsection (1)(b) the Auditor‑General may examine the efficiency, economy and effectiveness with which a public authority uses its resources.\n\t(3)\tThe Auditor‑General will not audit the accounts of the administrative unit established to assist the Auditor‑General in carrying out his or her functions under this Act.\n32—Audit etc of publicly funded bodies and projects and local government indemnity schemes\n\t(1)\tThe Auditor-General may—\n\t(a)\taudit the accounts of a publicly funded body and the controls exercised by a publicly funded body in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities; or\n\t(b)\texamine or review the accounts of a publicly funded body; or\n\t(c)\treview the efficiency, economy and effectiveness of the activities of a publicly funded body; or\n\t(d)\texamine or review accounts relating to a publicly funded project and review the efficiency, economy and effectiveness of the project; or\n\t(e)\texamine or review accounts relating to a local government indemnity scheme and review the efficiency, economy and effectiveness of the scheme.\n\t(1a)\tAn audit, review or examination may be made under this section even though the body, project or scheme to which the audit, review or examination relates has ceased to exist.\n\t(1b)\tThe Auditor‑General must conduct an audit, review or examination under subsection (1) if requested to do so by the Treasurer or the Independent Commission Against Corruption.\n\t(1c)\tA person to whom information or a document is provided by the Auditor‑General or an authorised officer in connection with an audit, review or examination under this section must not disclose the information or document except as authorised under subsection (1d).\nMaximum penalty: $5 000 or imprisonment for 2 years.\n\t(1d)\tInformation or a document may be disclosed if—\n\t(a)\tthe disclosure is made with the consent of the person who provided the information; or\n\t(b)\tthe disclosure is authorised or required under any other Act or law; or\n\t(c)\tthe disclosure is authorised or required by a court or tribunal constituted by law; or\n\t(d)\tthe disclosure is authorised by regulation.\n\t(1e)\tA person to whom a document containing a summary of findings of the Auditor‑General is provided in connection with an audit, review or examination under this section must not copy or otherwise reproduce the summary (in whole or part), except—\n\t(a)\tas is necessary for the purposes of making submissions or comments to the Auditor‑General in relation to the audit, review or examination; or\n\t(b)\tas is necessary for the purposes of obtaining legal advice in relation to the audit, review or examination; or\n\t(c)\tas otherwise authorised by regulation or by the Auditor‑General.\nMaximum penalty: $5 000 or imprisonment for 2 years.\n\t(2)\tAfter—\n\t(a)\tconducting any audit or making any examination under subsection (1); or\n\t(b)\tconducting a review under subsection (1) requested by the Treasurer or the Independent Commission Against Corruption,\nthe Auditor‑General must prepare a report setting out the results of the audit, review or examination.\n\t(3)\tThe Auditor‑General must deliver copies of a report under subsection (2) to—\n\t(a)\tany publicly funded body concerned in the audit, review or examination; and\n\t(b)\tif the audit, review or examination was requested by the Treasurer—the Treasurer; and\n\t(c)\tif the audit, review or examination was requested by the Independent Commission Against Corruption—the Independent Commission Against Corruption; and\n\t(d)\tthe President of the Legislative Council and the Speaker of the House of Assembly.\n\t(4)\tAfter conducting a review of a publicly funded body, publicly funded project or local government indemnity scheme under subsection (1) (other than a review requested by the Treasurer or the Independent Commission Against Corruption), the Auditor‑General may prepare a report setting out the results of the review.\n\t(5)\tThe following provisions apply to a report prepared under subsection (4):\n\t(a)\tthe Auditor‑General must deliver copies of the report to—\n\t(i)\tany publicly funded body concerned in the review; and\n\t(ii)\tthe President of the Legislative Council and the Speaker of the House of Assembly;\n\t(b)\tthe Auditor‑General may deliver copies of the report to any other person the Auditor‑General thinks appropriate;\n\t(c)\tthe Auditor‑General may publish a copy of the report in such manner as the Auditor‑General thinks appropriate.\n\t(6)\tA document or information (including data) may be annexed to a report under this section either by including a copy of the document or information in an annexure or by including in an annexure a reference to a website on which the document or information has been, or will be, published by the Auditor‑General.\n33—Audit of other accounts\n\t(1)\tIf a public authority carries out its functions partly or wholly in partnership or jointly with another person or through the instrumentality of a body corporate or other person or by means of a trust the Chief Executive Officer of the public authority must give written notice of that fact to the Auditor‑General.\n\t(2)\tThe Auditor‑General may audit the accounts of a trustee, partner or other person (whether a body corporate or not) relating to functions carried out on behalf of, or in partnership or jointly with, a public authority or relating to functions carried out as the delegate or agent of a public authority, and may examine the efficiency, economy and effectiveness with which the body corporate, trustee, partner or other person carries out those functions.\n\t(3)\tIf a public authority is the legal or beneficial owner of shares in a company and the company, or a subsidiary of the company, is the instrument used by the public authority to carry out some or all of its functions, the Auditor‑General may audit the accounts of—\n\t(a)\tthe company in which the public authority owns shares; and\n\t(b)\tthe subsidiary of the company; and\n\t(c)\tthe companies (if any) in a chain of holding companies and subsidiaries between the company referred to in paragraph (a) and the subsidiary.\n\t(4)\tIf the Auditor‑General is entitled under subsection (3) to audit the accounts of a company that is the instrument used by a public authority to carry out some or all of its functions, the Auditor‑General may examine the efficiency, economy and effectiveness with which the company carries out those functions.\n\t(5)\tFor the purposes of subsection (3)—\n\t(a)\ta company is the holding company of another if it is the legal or beneficial owner of shares in the other company;\n\t(b)\ta company is the subsidiary of another company if any of its shares are owned legally or beneficially by the other company;\n\t(c)\ta group of companies form a chain of holding companies and subsidiaries if they can be arranged in a line with each company being the holding company of the company following it in the line.\n\t(6)\tThe Auditor‑General may audit the accounts of a company and examine the efficiency, economy and effectiveness with which it conducts its affairs if—\n\t(a)\ta public authority is the legal or beneficial owner of more than 40 per cent of the issued share capital of the company; and\n\t(b)\tthe Treasurer has given his or her consent to the audit and examination.\n\t(7)\tThe Auditor‑General must audit the accounts of a company referred to in subsection (6) and examine the efficiency, economy and effectiveness with which it conducts its affairs if requested to do so by the Treasurer.\n\t(8)\tThis section—\n\t(a)\tis in addition to the provisions of any other Act or law requiring the accounts of a company or other body corporate to be audited; and\n\t(b)\tis not in derogation of any such provisions.\nDivision 3—Auditor-General's powers to obtain information\n34—Powers of Auditor-General to obtain information\n\t(1)\tThe Auditor‑General or an authorised officer may, in order to conduct an audit or review, or make an examination, under this Act—\n\t(a)\tby summons, require the appearance of any persons or the production of any relevant accounts, records or other documents;\n\t(b)\tinspect any such accounts, records or other documents and retain them for such reasonable period as he or she thinks fit, and make copies of them or of any of their contents;\n\t(c)\trequire a person who has access to information that is, in the opinion of the Auditor‑General or the authorised officer, relevant to the audit, review or examination, to provide that information to the Auditor‑General or the authorised officer in writing;\n\t(d)\trequire a person appearing before him or her to make an oath or affirmation (which the Auditor‑General or authorised officer may administer) to answer truthfully all questions relating to an audit, review or examination under this Act and to any accounts, records or other documents that are the subject of, or are related to, an audit, review or examination under this Act;\n\t(e)\tinspect—\n\t(i)\tany building or other premises; and\n\t(ii)\tany cash or goods situated in or on any building or other premises; and\n\t(iii)\tthe operation of any public authority (or any agent, trustee, partner or other person who carries out the functions of a public authority) conducted in or on any building or other premises;\n\t(f)\tenter any building or other premises for the purpose of exercising the powers set out in this subsection.\n\t(2)\tIf a person—\n\t(a)\twho has been served with a summons to appear before the Auditor‑General or an authorised officer fails, without reasonable excuse, to appear in obedience to the summons;\n\t(b)\twho has been served with a summons to produce relevant accounts, records or other documents fails, without reasonable excuse, to comply with the summons;\n\t(c)\twho has been required to provide information to the Auditor‑General or an authorised officer—\n\t(i)\tfails, without reasonable excuse, to do so in the form directed by the Auditor‑General or authorised officer; or\n\t(ii)\tprovides information knowing it to be false or inaccurate in a material particular;\n\t(d)\trefuses to be sworn or to affirm, or refuses or fails to answer truthfully any relevant question, when required to do so by the Auditor‑General or an authorised officer;\n\t(e)\thinders or obstructs the Auditor‑General or an authorised officer in the exercise of any powers under this section,\nthe following provisions apply:\n\t(f)\tthe person is guilty of an offence and is liable to a penalty of $5 000 or imprisonment for a term not exceeding three months; and\n\t(g)\tthe Supreme Court may, on the application of the Auditor‑General or an authorised officer, order the person to take such action, or to refrain from taking such action, as is necessary in the Court's opinion for compliance by the person with this section.\n\t(3)\tA person may be required—\n\t(a)\tto answer a question put by the Auditor‑General or an authorised officer despite the fact that the answer to that question might result in, or tend towards, self-incrimination; or\n\t(b)\tto produce any accounts, records or other documents despite the fact that the production might result in, or tend towards, self-incrimination; or\n\t(c)\tto provide information despite the fact that the information might result in, or tend towards, self-incrimination,\nbut if that person objects to answering a question the answer is not admissible against that person in any criminal proceedings (except in proceedings for perjury or proceedings under this section).\n\t(4)\tThe Supreme Court need only be satisfied of the facts on which it bases an order under subsection (2)(g) on the balance of probabilities.\n\t(5)\tIf, in the opinion of the Auditor‑General, a person has contravened, or failed to comply with, a requirement of this section, the Auditor‑General must, if in his or her opinion the matter is sufficiently serious, prepare a report setting out details of the contravention or failure and deliver copies of the report to the Treasurer and to the President of the Legislative Council and the Speaker of the House of Assembly.\nDivision 4—Audit of the accounts of the Auditor-General\n35—Audit of accounts of the Auditor-General\n\t(1)\tThe Governor may appoint an auditor who is registered under the Corporations Act 2001 of the Commonwealth to audit the accounts of the administrative unit established to assist the Auditor‑General under this Act.\n\t(2)\tThe auditor will, in conducting an audit and preparing a report under this Division, have the same powers, and be subject to the same requirements, as the Auditor‑General when auditing, and reporting on, the accounts of other public authorities.\n\t(3)\tThe auditor must deliver to the Auditor‑General and the Treasurer a report of the audit conducted under this section.\nDivision 5—The Auditor-General's report\n36—Auditor-General's annual report\n\t(1)\tThe Auditor‑General must prepare an annual report that—\n\t(a)\tstates whether, in the Auditor‑General's opinion—\n\t(i)\tthe Treasurer's statements reflect the financial transactions of the Treasurer as shown in the accounts and records of the Treasurer for the preceding financial year;\n\t(ii)\tthe financial statements of each public authority reflect the financial position of the authority at the end of the preceding financial year and the results of its operations and cash flows for that financial year;\n\t(iii)\tthe controls exercised by the Treasurer and public authorities in relation to the receipt, expenditure and investment of money, the acquisition and disposal of property and the incurring of liabilities is sufficient to provide reasonable assurance that the financial transactions of the Treasurer and public authorities have been conducted properly and in accordance with law; and\n\t(ab)\tsets out the examinations made under section 32 that have been completed during the preceding financial year and briefly describes the outcome of those examinations; and\n\t(b)\tsets out any matter that should, in the opinion of the Auditor‑General, be brought to the attention of Parliament and the Government.\n\t(1a)\tThe Auditor‑General may annex documents or information (including data) to the annual report (including, without limitation, the financial statements of any public authorities and the financial statements of the administrative unit established to assist the Auditor‑General).\n\t(2)\tThe Auditor‑General must, not later than the prescribed date, deliver copies of the annual report to the President of the Legislative Council and the Speaker of the House of Assembly.\n\t(3)\tThe Auditor‑General may, if the Auditor‑General thinks fit to do so, prepare other reports (and annex documents or information (including data) to them) relating to matters required to be dealt with in an annual report and deliver each such report to the President of the Legislative Council and the Speaker of the House of Assembly.\n\t(4)\tA document or information (including data) may be annexed to a report under this section either by including a copy of the document or information (including data) in an annexure or by including in an annexure a reference to a website on which the document or information (including data) has been, or will be, published by the Auditor‑General.\n\t(5)\tIf the President of the Legislative Council or the Speaker of the House of Assembly is absent at the time the Auditor‑General delivers to the Parliament a report under this section, the Clerk of the relevant House will receive the report on behalf of the President or the Speaker (as the case may be) and the report will then be taken to have been delivered to the President or the Speaker.\n37—Recommendations by Auditor-General\n\t(1)\tIf, in the opinion of the Auditor‑General, action is necessary or desirable in the public interest in relation to a matter that has come to the attention of the Auditor‑General in the course of an examination of the efficiency, economy and effectiveness with which a public authority uses its resources, the Auditor‑General must prepare a report recommending the action that, in the Auditor‑General's opinion, is necessary or desirable in relation to that matter.\n\t(2)\tThe Auditor‑General must provide the Chief Executive Officer of a public authority with a draft of a proposed report under subsection (1) in respect of that authority and must afford the Chief Executive Officer a sufficient opportunity to reply in writing.\n\t(3)\tThe Auditor‑General must—\n\t(a)\tdeliver the report and any reply from the Chief Executive Officer of the public authority in response to the report to the Treasurer and to the responsible Minister; and\n\t(b)\tinform the President of the Legislative Council and the Speaker of the House of Assembly of the matter, either by way of the annual report or by way of a special report prepared for the purpose.\n38—Reports and other documents to be tabled before Parliament and published\n\t(1)\tThe President of the Legislative Council and the Speaker of the House of Assembly must, not later than the first sitting day after a report and other documents have been delivered (or are taken to have been delivered) to the President or the Speaker by the Auditor‑General under this Part, lay them before their respective Houses.\n\t(2)\tSubject to subsection (3), the Auditor‑General may, after a report has been delivered (or is taken to have been delivered) to the President of the Legislative Council and the Speaker of the House of Assembly under this Part, publish the report and any documents annexed to the report on a website determined by the Auditor‑General or in such other manner as the Auditor‑General thinks fit.\n\t(3)\tIf the day immediately following the day on which the report is delivered (or is taken to have been delivered) is a sitting day for either House of the Parliament, the Auditor‑General must not publish the report and other documents in accordance with subsection (2) until the report has been laid before a House of the Parliament.\n\t(4)\tThe Auditor‑General must ensure that any of the following documents that are not annexed to the annual report of the Auditor‑General are published (on a website determined by the Auditor‑General or in such other manner as the Auditor‑General thinks fit) as soon as reasonably practicable after the annual report has been laid before a House of the Parliament:\n\t(a)\tthe audited financial statements of public authorities; \n\t(b)\tthe financial statements of the administrative unit established to assist the Auditor‑General.\nDivision 6—Audit fees\n39—Audit fees\n\t(1)\tIf the Auditor‑General audits the accounts of a public authority, publicly funded body or other person the authority, body or person may be required to pay a fee to the Auditor‑General.\n\t(2)\tThe Auditor‑General will, with the approval of the Treasurer, fix the amount of the fee.\n\t(3)\tThe fee may be recovered by action in a court of competent jurisdiction.\nPart 4—Miscellaneous\n40—Treasurer's quarterly statement\n\t(1)\tThe Treasurer must publish a statement in the Gazette in respect of each quarter setting out the following—\n\t(a)\tdetails of the amounts credited to and issued from the Consolidated Account;\n\t(b)\ta summary of differences between those amounts and the amounts of money credited to and issued from the Consolidated Account during the corresponding quarter in the previous financial year;\n\t(c)\tany explanation that the Treasurer considers necessary of differences between the Treasurer's forecasts of the amounts to be credited to and issued from the Consolidated Account and the amounts in fact credited and issued.\n\t(2)\tIn this section—\nquarter means a period of 3 months ending on 30 September, 31 December, 31 March or 30 June.\n41—Treasurer's instructions\n\t(1)\tThe Treasurer may issue instructions—\n\t(a)\trequiring accounts to be maintained and records to be made and kept by the Treasurer and public authorities and setting out the form and content of those accounts and records;\n\t(b)\tsetting out the form and content of financial statements that must be prepared by the Treasurer and public authorities pursuant to this Act;\n\t(c)\trequiring that procedures, set out in the instructions, be followed in the course of financial administration by the Treasurer and public authorities;\n\t(d)\trequiring that procedures, set out in the instructions, be followed in the operation of special deposit accounts;\n\t(e)\tsetting out the procedures and processes for the rendering of invoices and claims with respect to public authorities, to specify a public authority or other entity to which specified classes of invoices or claims must be rendered or sent, to make provision with respect to the form of any invoice or claim, and to make any other provision with respect to the payment of debts by a public authority (including in connection with a scheme to provide for the payment of interest due to the late payment of specified classes of debts);\n\t(f)\totherwise regulating matters related to the receipt, expenditure or investment of money, the acquisition or disposal of property, or the incurring of liabilities, by the Treasurer and public authorities.\n\t(2)\tA person who contravenes or fails to comply with an instruction issued by the Treasurer under this section is guilty of an offence.\nMaximum penalty: $1 000.\n\t(3)\tThe Treasurer may revoke or vary an instruction issued under this section.\n\t(4)\tTreasurer's instructions may refer to or incorporate, wholly or partially and with or without modification, a code, standard or other document prepared or published by the Australian Accounting Standards Board (established under the Australian Securities and Investments Commission Act 2001 of the Commonwealth), Standards Australia or a prescribed body, either as in force at the time the instructions are issued or as in force from time to time.\n\t(5)\tIf a code, standard or other document is referred to or incorporated in Treasurer's instructions, evidence of the contents of the code, standard or other document may be given in any legal proceedings by production of a document apparently certified by the Treasurer to be a true copy of the code, standard or other document.\n\t(6)\tTreasurer's instructions are to be interpreted as being consistent with an Act conferring functions or powers on a public authority if it is possible for the public authority to comply with both the Act and the Treasurer's instructions in the performance or exercise of the functions or powers.\n\t(7)\tIn particular, if an Act confers on a public authority power to enter a contract or manage or apply a fund or other powers relevant to the receipt, management or expenditure of money, the acquisition or disposal of property or the incurring of liabilities, the authority must, in exercising the power, comply with Treasurer's instructions (including by obtaining any approval required by the instructions) unless it is not possible for the authority to do so and to also comply with any requirements relating to the exercise of the power under the Act.\n41AA—Discretion as to refund or recovery of small amounts\n\t(1)\tThis section applies to a fee, charge or other amount that is required under an Act to be paid to a public authority or public officer.\n\t(2)\tThis section is in addition to, and does not derogate from, a provision of another Act relating to the recovery of amounts payable under that Act or the payment of refunds.\n\t(3)\tIf for any reason a fee, charge or other amount to which this section applies is overpaid and the amount overpaid does not exceed the prescribed amount, despite any other Act, there is no requirement for the public authority or public officer to refund the overpayment, and the amount of the overpayment may be retained, unless the person who made the overpayment requests a refund within 12 months of the date of the overpayment.\n\t(4)\tIf for any reason a fee, charge or other amount to which this section applies is underpaid by an amount that does not exceed the prescribed amount, despite any other Act, an authorised person may waive recovery of the underpayment.\n\t(5)\tThe Minister responsible for the administration of an Act under which a fee, charge or other amount to which this section applies is payable may, by instrument in writing—\n\t(a)\tauthorise a specified person, or person occupying a specified position, to waive the recovery of underpayments of the fee, charge or other amount, subject to any conditions specified in the instrument;\n\t(b)\tvary or revoke an authorisation under this subsection.\n\t(6)\tThis section does not apply to—\n\t(a)\tan expiation fee; or\n\t(b)\tan expiation reminder fee; or\n\t(c)\tan amount that a court or tribunal has ordered to be paid; or\n\t(d)\ta fee, charge or other amount of a kind prescribed by regulation for the purposes of this section.\n\t(7)\tIn this section—\nauthorised person in relation to a fee, charge or other amount payable under an Act, means a person acting in accordance with an authorisation given under this section by the Minister responsible for the administration of the Act.\n41A—Auditor-General to report on summaries of confidential government contracts\n\t(1)\tThis section applies to a contract—\n\t(a)\tto which the Crown, a public authority or a publicly funded body is a party; and\n\t(b)\tthe contents of which are affected by contractual or other requirements as to confidentiality.\n\t(2)\tThe Auditor‑General must, at the request of a Minister, examine any document prepared for the purposes of this section as a summary of the contents of a contract to which this section applies and report (with reasons, as the Auditor‑General thinks necessary) the Auditor‑General's opinion on the adequacy of the document as a summary of the contents of the contract, having regard to the requirements as to confidentiality affecting the contents of the contract.\n\t(3)\tThe Auditor‑General may, in preparing a report under this section, consult with any Minister in relation to a matter to which the report relates.\n\t(4)\tThe Auditor‑General must deliver copies of a report prepared under this section to the Minister who requested the report and to the President of the Legislative Council and the Speaker of the House of Assembly.\n\t(5)\tThe President of the Legislative Council and the Speaker of the House of Assembly must, not later than the first sitting day after receiving a report under this section, lay copies of the report before their respective Houses.\n\t(6)\tWithout affecting the requirement to comply with subsection (5), the President or the Speaker may, on receipt of a report at a time when Parliament is not in session or is adjourned, deliver a copy of the report to a committee of Parliament inquiring into a matter to which the report is relevant.\n42—Delegations\nA delegation to a person by the Treasurer under this Act—\n\t(a)\tmay be to a specified person or to a person occupying or acting in a specified position; and\n\t(b)\tmust be in writing; and\n\t(c)\tmay be absolute or conditional; and\n\t(d)\tdoes not derogate from the power of the Treasurer to act in a matter; and\n\t(e)\tis revocable at will by the Treasurer.\n42A—Review of Act\n\t(1)\tThe Minister must cause a review of the operation of this Act to be undertaken, and a report on the review to be prepared and submitted to the Minister.\n\t(2)\tThe review must be completed, and the report on the review submitted to the Minister, within 2 years of the commencement of this section.\n\t(3)\tThe Minister must cause a copy of the report provided under this section to be laid before both Houses of Parliament within 6 sitting days after receiving the report.\n43—Regulations\n\t(1)\tThe Governor may make such regulations as are contemplated by this Act or as are necessary or expedient for the purposes of this Act.\n\t(2)\tIn particular those regulations may—\n\t(a)\tprescribe requirements for the proper management of money by the Treasurer and public authorities; and\n\t(b)\timpose a penalty, not exceeding $1 000, for contravention of, or failure to comply with, a regulation.\nSchedule—Transitional provisions\n1—Special deposit accounts\nA reference in this Act to a special deposit account includes an account that was a special deposit account, or was deemed to be a special deposit account, under the repealed Public Finance Act immediately before the commencement of this Act.\n2—Auditor-General and Deputy Auditor-General\n\t(1)\tThe person who, immediately before the repeal of the Audit Act 1921 by this Act, held the office of Auditor‑General will be deemed to have been appointed to the office of Auditor‑General under this Act (without loss of accrued and accruing rights) on the conditions subject to which that person held office under the repealed Act.\n\t(2)\tThe first Deputy Auditor‑General under this Act will be the person who held the office of Deputy Auditor‑General immediately before the repeal of the Audit Act 1921 by this Act.\nLegislative history\nNotes\n\t•\tPlease 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.\n\t•\tEarlier versions of this Act (historical versions) are listed at the end of the legislative history.\n\t•\tFor 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.\nLegislation repealed by principal Act\nThe Public Finance and Audit Act 1987 repealed the following:\nAudit Act 1921\nPublic Finance Act 1936\nPrincipal Act and amendments\nNew entries appear in bold.\nYear\nNo\nTitle\nAssent\nCommencement\n1987\n54\nPublic Finance and Audit Act 1987\n7.5.1987\n1.7.1987 except s 22(a)(v)(C)—1.7.1988 (Gazette 25.6.1987 p1610)\n1990\n18\nStatutes Repeal and Amendment (Remuneration) Act 1990\n19.4.1990\n19.4.1990 (Gazette 19.4.1990 p1136)\n1993\n6\nPublic Finance and Audit (Miscellaneous) Amendment Act 1993\n11.3.1993\n1.7.1987 except s 3(c) & (e)—1.7.1992 and except ss 3(a), (b) & (d), 4—7, 12—19—11.3.1993: s 2\n1994\n17\nState Bank (Corporatisation) Act 1994\n12.5.1994\nSch 4—1.7.1994 (Gazette 23.6.1994 p1784)\n1994\n77\nPublic Finance and Audit (Local Government Controlling Authorities) Amendment Act 1994\n8.12.1994\n8.12.1994\n1996\n45\nPublic Finance and Audit (Powers of Enquiry) Amendment Act 1996\n20.6.1996\n1.7.1987: s 2\n1997\n16\nPublic Finance and Audit (Miscellaneous) Amendment Act 1997\n27.3.1997\n21.8.1997 (Gazette 21.8.1997 p408)\n1999\n33\nFinancial Sector Reform (South Australia) Act 1999\n17.6.1999\nSch (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)\n2001\n23\nStatutes Amendment (Corporations) Act 2001\n14.6.2001\nPt 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)\n2007\n12\nPublic Finance and Audit (Refund or Recovery of Small Amounts) Amendment Act 2007\n5.4.2007\n3.12.2007 (Gazette 5.7.2007 p2966)\n2007\n32\nPublic Finance and Audit (Certification of Financial Statements) Amendment Act 2007\n9.8.2007\n31.12.2007 (Gazette 6.9.2007 p3663)\n2009\n84\nStatutes Amendment (Public Sector Consequential Amendments) Act 2009\n10.12.2009\nPt 126 (ss 287 & 288)—1.2.2010 (Gazette 28.1.2010 p320)\n2012\n52\nIndependent Commissioner Against Corruption Act 2012\n6.12.2012\nSch 3 (cll 68—70)—1.9.2013 (Gazette 23.5.2013 p2006)\n2012\n54\nStatutes Amendment and Repeal (Budget 2012) Act 2012\n6.12.2012\nPt 9 (s 31)—15.2.2013 (Gazette 7.2.2013 p262)\n2013\n82\nLate Payment of Government Debts (Interest) Act 2013\n5.12.2013\nSch 1 (cl 2)—17.2.2014 (Gazette 13.2.2014 p886)\n2015\n3\nPublic Finance and Audit (Treasurer's Instructions) Amendment Act 2015\n2.4.2015\n2.4.2015\n2018\n10\nPublic Finance and Audit (Miscellaneous) Amendment Act 2018\n9.8.2018\n13.9.2018 (Gazette 13.9.2018 p3478)\n2021\n26\nStatutes Amendment (Local Government Review) Act 2021\n17.6.2021\nPt 9 (ss 202 to 206)—20.9.2021 (Gazette 16.9.2021 p3548)\n2021\n38\nIndependent Commissioner Against Corruption (CPIPC Recommendations) Amendment Act 2021\n7.10.2021\nSch 1 (cll 51 & 76)—7.10.2021: s 2\n2023\n31\nStatutes Amendment (Ombudsman and Auditor-General) Act 2023\n2.11.2023\nPt 3 (ss 3 to 5) & Sch 1 (cl 1(2))—2.11.2023\n2024\n52\nIndependent Commission Against Corruption (Miscellaneous) Amendment Act 2024\n21.11.2024\nSch 1 (cll 2 & 3)—21.11.2024: s 2(1)\nProvisions amended\nNew entries appear in bold.\nEntries that relate to provisions that have been deleted appear in italics.\nProvision\nHow varied\nCommencement\nLong title\namended by 10/2018 s 4\n13.9.2018\nPt 1\n\n\ns 2 and 3\nomitted under Legislation Revision and Publication Act 2002\n\ns 4\n\n\ns 4(1)\n\n\nauthorised officer\namended by 26/2021 s 202\n20.9.2021\nChief Executive Officer\namended by 6/1993 s 3(a)\n11.3.1993\n\namended by 3/2015 Sch 1\n2.4.2015\ngeneral ledger\namended by 3/2015 Sch 1\n2.4.2015\ngovernment department\namended by 84/2009 s 287\n1.2.2010\nlocal government indemnity scheme\ninserted by 52/2012 Sch 3 cl 68(1)\n1.9.2013\nproperty\ninserted by 3/2015 s 3\n2.4.2015\npublic authority\namended by 6/1993 s 3(b)\n11.3.1993\n\namended by 6/1993 s 3(c)\n1.7.1992\n\namended by 3/2015 Sch 1\n2.4.2015\npublicly funded body\namended by 6/1993 s 3(d)\n11.3.1993\n\namended by 77/1994 s 2\n8.12.1994\n\namended by 52/2012 Sch 3 cl 68(2)\n1.9.2013\npublicly funded project\ninserted by 45/1996 s 3\n1.7.1987\n\namended by 52/2012 Sch 3 cl 68(3)\n1.9.2013\nprescribed public authority\ndeleted by 32/2007 s 4\n31.12.2007\ns 4(2)\namended by 3/2015 Sch 1\n2.4.2015\ns 4(3) and (4)\ninserted by 6/1993 s 3(e)\n1.7.1992\n\ndeleted by 17/1994 Sch 4 cl 8(a)\n1.7.1994\nPt 2\n\n\nPt 2 Div 1\n\n\ns 5\namended by 3/2015 s 4\n2.4.2015\ns 8\n\n\ns 8(1)\namended by 10/2018 s 5(1)\n13.9.2018\ns 8(4)\namended by 6/1993 s 4(a)\n11.3.1993\ns 8(5)\nsubstituted by 6/1993 s 4(b)\n11.3.1993\ns 8(7)\nsubstituted by 6/1993 s 4(c)\n11.3.1993\n\namended by 10/2018 s 5(2)\n13.9.2018\ns 8(9)\ninserted by 6/1993 s 4(d)\n11.3.1993\napproved purpose\namended by 10/2018 s 5(3)\n13.9.2018\ns 9\n\n\ns 9(1)\namended by 33/1999 Sch (item 42(a))\n1.7.1999\n\namended by 10/2018 s 6\n13.9.2018\ns 9(4)\namended by 6/1993 s 5\n11.3.1993\ns 11\n(c) deleted by 17/1994 Sch 4 cl 8(b)\n1.7.1994\n\namended by 33/1999 Sch (item 42(b))\n1.7.1999\n\n(b) deleted by 33/1999 Sch (item 42(b))\n1.7.1999\nPt 2 Div 2\n\n\ns 12\n\n\ns 12(5)\namended by 3/2015 Sch 1\n2.4.2015\ns 12(6)\n\n\nGovernor's Appropriation Fund\namended by 3/2015 Sch 1\n2.4.2015\npublic purposes of the State\namended by 3/2015 Sch 1\n2.4.2015\ns 13\namended by 3/2015 Sch 1\n2.4.2015\ns 15\namended by 6/1993 s 6\n11.3.1993\n\namended by 3/2015 Sch 1\n2.4.2015\nPt 2 Div 3\n\n\ns 16\n\n\ns 16(3)\namended by 6/1993 s 7\n11.3.1993\nPt 2 Div 4\n\n\nheading\namended by 6/1993 s 8\n1.7.1987\n\namended by 52/2024 Sch 1 cl 2\n21.11.2024\ns 17\n\n\ns 17(1)\n\n\ncredit arrangement\ndeleted by 6/1993 s 9(a)\n1.7.1987\nfinancial arrangement\ninserted by 6/1993 s 9(a)\n1.7.1987\nsemi-government authority\namended by 3/2015 Sch 1\n2.4.2015\ns 17(1a)\ninserted by 6/1993 s 9(b)\n1.7.1987\ns 18\nsubstituted by 6/1993 s 10\n1.7.1987\ns 18(1) and (2)\namended by 3/2015 Sch 1\n2.4.2015\ns 18(4)\namended by 17/1994 Sch 4 cl 8(c)\n1.7.1994\n\namended by 54/2012 s 31\n15.2.2013\ns 18(6)\namended by 3/2015 Sch 1\n2.4.2015\ns 19\n\n\ns 19(1)\namended by 6/1993 s 11(a)\n1.7.1987\ns 19(1a)—(1c)\ninserted by 6/1993 s 11(b)\n1.7.1987\ns 19(5)\nsubstituted by 6/1993 s 11(c)\n1.7.1987\ns 20\n\n\ns 20(1)\namended by 3/2015 Sch 1\n2.4.2015\ns 20A\ninserted by 6/1993 s 12\n11.3.1993\ns 20B\ninserted by 52/2024 Sch 1 cl 3\n21.11.2024\nPt 2 Div 5\n\n\ns 21\n\n\ns 21(2)\namended by 10/2018 s 7\n13.9.2018\nPt 2 Div 6\n\n\ns 22\namended by 6/1993 s 13\n11.3.1993\ns 23\n\n\ns 23(2)\nsubstituted by 32/2007 s 5\n31.12.2007\ns 23(2a)—(2c)\ninserted by 32/2007 s 5\n31.12.2007\nPt 3\n\n\ns 24\n\n\ns 24(2)\namended by 31/2023 s 3(1)\n2.11.2023\ns 24(2a)\ninserted by 31/2023 s 3(2)\n2.11.2023\ns 24(4)\namended by 18/1990 s 22\n19.4.1990\n\namended by 31/2023 s 3(3)\n2.11.2023\ns 25\n\n\ns 25(1)\namended by 84/2009 s 288(1)\n1.2.2010\ns 25(2)\nsubstituted by 84/2009 s 288(2)\n1.2.2010\ns 27\namended by 31/2023 s 4\n2.11.2023\ns 28\n\n\ns 28(2)\namended by 3/2015 Sch 1\n2.4.2015\ns 30\namended by 26/2021 s 203\n20.9.2021\ns 30A\ninserted by 6/1993 s 14\n11.3.1993\ns 31\n\n\ns 31(2)\namended by 10/2018 s 8\n13.9.2018\ns 32\nsubstituted by 6/1993 s 15\n11.3.1993\ns 32(1)\nsubstituted by 45/1996 s 4\n1.7.1987\n\namended by 52/2012 Sch 3 cl 69(1), (2)\n1.9.2013\n\namended by 10/2018 s 9(1), (2)\n13.9.2018\n\nsubstituted by 26/2021 s 204(1)\n20.9.2021\ns 32(1a)\ninserted by 45/1996 s 4\n1.7.1987\n\namended by 52/2012 Sch 3 cl 69(3)\n1.9.2013\n\namended by 26/2021 s 204(2)\n20.9.2021\ns 32(1b)\ninserted by 52/2012 Sch 3 cl 69(4)\n1.9.2013\n\namended by 26/2021 s 204(3)\n20.9.2021\n\namended by 38/2021 Sch 1 cl 51(1)\n7.10.2021\ns 32(1c)—(1e)\ninserted by 26/2021 s 204(4)\n20.9.2021\ns 32(2)\nsubstituted by 26/2021 s 204(5)\n20.9.2021\n\namended by 38/2021 Sch 1 cl 51(2)\n7.10.2021\ns 32(3)\nsubstituted by 52/2012 Sch 3 cl 69(5)\n1.9.2013\n\namended by 26/2021 s 204(6), (7)\n20.9.2021\n\namended by 38/2021 Sch 1 cl 51(3)\n7.10.2021\ns 32(4)\ninserted by 26/2021 s 204(8)\n20.9.2021\n\namended by 38/2021 Sch 1 cl 51(4)\n7.10.2021\ns 32(5) and (6)\ninserted by 26/2021 s 204(8)\n20.9.2021\ns 33\n\n\ns 33(1)\namended by 3/2015 Sch 1\n2.4.2015\ns 33(2)\nsubstituted by 6/1993 s 16\n11.3.1993\n\namended by 10/2018 s 10(1)\n13.9.2018\ns 33(3)\ninserted by 6/1993 s 16\n11.3.1993\n\namended by 3/2015 Sch 1\n2.4.2015\ns 33(4)\ninserted by 6/1993 s 16\n11.3.1993\n\namended by 3/2015 Sch 1\n2.4.2015\n\namended by 10/2018 s 10(2)\n13.9.2018\ns 33(5)\ninserted by 6/1993 s 16\n11.3.1993\ns 33(6)\ninserted by 6/1993 s 16\n11.3.1993\n\namended by 10/2018 s 10(3)\n13.9.2018\ns 33(7)\ninserted by 6/1993 s 16\n11.3.1993\n\namended by 10/2018 s 10(4)\n13.9.2018\ns 33(8)\ninserted by 6/1993 s 16\n11.3.1993\ns 34\n\n\ns 34(1)\namended by 26/2021 s 205(1), (2)\n20.9.2021\ns 34(2)\namended by 6/1993 s 17(a)\n11.3.1993\ns 34(3)\namended by 6/1993 s 17(b)\n11.3.1993\n\namended by 3/2015 Sch 1\n2.4.2015\ns 34(4)\ninserted by 6/1993 s 17(c)\n11.3.1993\ns 34(5)\ninserted by 6/1993 s 17(c)\n11.3.1993\n\namended by 3/2015 Sch 1\n2.4.2015\ns 35\n\n\ns 35(1)\namended by 23/2001 s 98\n15.7.2001\ns 36\n\n\ns 36(1)\namended by 32/2007 s 6\n31.12.2007\n\namended by 52/2012 Sch 3 cl 70\n1.9.2013\ns 36(1a)\ninserted by 10/2018 s 11(1)\n13.9.2018\n\namended by 26/2021 s 206(1)\n20.9.2021\ns 36(2)\namended by 6/1993 s 18\n11.3.1993\n\nsubstituted by 10/2018 s 11(1)\n13.9.2018\ns 36(3)\ninserted by 16/1997 s 3\n21.8.1997\n\namended by 10/2018 s 11(2)\n13.9.2018\n\namended by 26/2021 s 206(2)\n20.9.2021\ns 36(4)\ninserted by 10/2018 s 11(3)\n13.9.2018\n\namended by 26/2021 s 206(3), (4)\n20.9.2021\ns 36(5)\ninserted by 10/2018 s 11(3)\n13.9.2018\ns 37\n\n\ns 37(1)\namended by 3/2015 Sch 1\n2.4.2015\n\namended by 10/2018 s 12\n13.9.2018\ns 38\n\n\ns 38(1)\ns 38 amended by 6/1993 s 19\n11.3.1993\n\ns 38 amended and redesignated as s 38(1) by 10/2018 s 13(1), (2)\n13.9.2018\ns 38(2)—(4)\ninserted by 10/2018 s 13(2)\n13.9.2018\ns 39\n\n\ns 39(1)\namended by 3/2015 Sch 1\n2.4.2015\nPt 4\n\n\ns 41\n\n\ns 41(1)\namended by 82/2013 Sch 1 cl 2\n17.2.2014\n\namended by 3/2015 s 5(1)\n2.4.2015\ns 41(4)\nsubstituted by 3/2015 s 5(2)\n2.4.2015\ns 41(5)—(7)\ninserted by 3/2015 s 5(2)\n2.4.2015\ns 41AA\ninserted by 12/2007 s 4\n3.12.2007\ns 41A\ninserted by 16/1997 s 4\n21.8.1997\ns 42\ndeleted by 3/2015 Sch 1\n2.4.2015\n\ninserted by 10/2018 s 14\n13.9.2018\ns 42A\ninserted by 31/2023 s 5\n2.11.2023\nTransitional etc provisions associated with Act or amendments\nIndependent Commissioner Against Corruption (CPIPC Recommendations) Amendment Act 2021, Sch 1 Pt 21\n76—Savings and transitional regulations\nRegulations 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.\nStatutes Amendment (Ombudsman and Auditor-General) Act 2023, Sch 1\n1—Transitional provisions\n\t(2)\tThe 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.\nHistorical versions\nReprint No 1—15.11.1991\n\nReprint No 2—11.3.1993\n\nReprint No 3—1.7.1994\n\nReprint No 4—8.12.1994\n\nReprint No 5—20.6.1996\n\nReprint No 6—21.8.1997\n\nReprint No 7—1.7.1999\n\nReprint No 8—15.7.2001\n\n3.12.2007\n\n31.12.2007\n\n1.2.2010\n\n15.2.2013\n\n1.9.2013\n\n17.2.2014\n\n2.4.2015\n\n13.9.2018\n\n20.9.2021\n\n7.10.2021\n\n2.11.2023\n\n","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"Scope cannot be assessed — the legislation text was not available for analysis. The URL returned a 'Page Not Found' error due to a website migration that occurred on 24 March 2026. No comparison between original intent and current provisions is possible without the actual text."},"complexity_factors":["No legislative content was actually retrieved — the source returned a website error page, not the Act itself","Complexity cannot be meaningfully assessed without the actual legislative text","Score of 1 reflects the absence of content to analyse, not the simplicity of the underlying Act"],"plain_english_summary":"**⚠️ Content Unavailable — Page Not Found**\n\nThe actual text of the **Public Finance and Audit Act 1987 (SA)** could not be retrieved. The link provided returned a 'Page Not Found' error from the South Australian legislation website, likely due to a website update that occurred on **24 March 2026** which broke older URLs and bookmarks.\n\n**What we know about this Act generally:**\nThe Public Finance and Audit Act 1987 is a South Australian law that governs how the state government manages and accounts for public money. It typically covers:\n- How government agencies handle taxpayer funds\n- The role and powers of the **Auditor-General** (an independent officer who checks the government's books)\n- Rules for financial reporting by government departments\n- Accountability mechanisms to ensure public money is spent properly\n\n**Who it affects:** Government agencies, public servants managing budgets, and indirectly every South Australian taxpayer.\n\n**To access the actual legislation**, visit [www.legislation.sa.gov.au](https://www.legislation.sa.gov.au) and search for 'Public Finance and Audit Act 1987' directly."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"Compared with the prior statutes it replaced (Audit Act 1921 and Public Finance Act 1936), this Act both consolidates general public finance rules and expands the statutory audit and oversight remit over time. The Act establishes core appropriation, investment and borrowing mechanics (s5–s16), but later, and by amendment, it broadens audit powers to include publicly funded bodies and projects and local government indemnity schemes and adds new operational provisions (for example, audits and reviews in s32; Treasurer’s discretion on small over/under payments in s41AA; reporting on summaries of confidential contracts in s41A; and a scheme for legal assistance reimbursement in s20B). The legislative history and inserted sections show the Act’s scope has been widened and operationalised through successive amendments (see s32, s41AA, s41A, s20B and the Schedule noting repeal of earlier Acts)."},"complexity_factors":["Multiple interacting regimes (appropriation, investment, borrowing, guarantees, audits) across Parts 2–3","Extensive discretionary powers vested in the Treasurer (establishing accounts, consent for financial arrangements, guarantees, investment choices, issuing instructions) (s8, s11, s18, s19, s41)","Broad audit powers and enforcement mechanisms for the Auditor‑General, including summons, inspection and penalties (s31–s34)","Detailed reporting and certification obligations with criminal penalties for false or improper certification (s22–s23)","Cross‑references to other statutory instruments and bodies (Financial Agreement, SAFA, Local Government Act, regulations) requiring coordination","Delegation and revocation rules that affect administrative stability (s42)","Layered amendment history expanding scope (audits of publicly funded bodies, confidentiality summaries, small‑amount discretion, legal assistance schemes) increasing interpretive demands"],"plain_english_summary":"What this law does (mechanics first)\n\n- Sets the rules for how South Australian public money is received, held, invested, borrowed, appropriated and spent (see sections 5–16, 21). It identifies what must be credited to the Consolidated Account and when money can be issued or applied (s5, s6).\n- Allows the Treasurer to operate special deposit accounts and imprest accounts for departmental purposes and to invest public money in specified institutions (s8, s9, s11). The Treasurer may direct surpluses from special deposit accounts to the Consolidated Account (s8(5)).\n- Gives the Governor and the Treasurer limited powers to make appropriations outside the annual appropriation Acts (Governor’s Appropriation Fund (s12); Treasurer’s appropriation for certain salary-related increases (s15)). The Governor may also transfer appropriations between departments (s13) and reduce appropriations (s14).\n- Authorises the Treasurer to borrow on behalf of the State subject to the Financial Agreement and to manage repayment and overdraft limits (s16).\n- Regulates financial arrangements for semi‑government authorities and requires Treasurer consent before they enter into such arrangements (s17–s18). The Treasurer may give guarantees and indemnities on behalf of the State, set their terms, require indemnities and charge fees while guarantees are in force (s19–s20).\n- Establishes the office of the Auditor‑General, prescribes appointment terms and protections, and creates an administrative unit to assist the Auditor‑General (s24–s25). The Auditor‑General is statutorily protected from direction about how to conduct functions (s24(6)).\n- Gives the Auditor‑General broad audit and review powers over the public accounts, public authorities and, in prescribed circumstances, publicly funded bodies, publicly funded projects, local government indemnity schemes and companies connected with public authorities (s31–s33). The Auditor‑General can examine efficiency, economy and effectiveness as well as financial compliance (s31(2), s32(1)).\n- Gives the Auditor‑General and authorised officers statutory powers to obtain information, summon witnesses and inspect premises and documents; it creates criminal and civil remedies for non‑compliance (s34).\n- Requires the Treasurer and public authorities to produce specified financial statements and to deliver those statements to the Auditor‑General and Parliament within set timeframes; it requires certification of public authority financial statements by senior officers (s22–s23).\n- Requires publication and tabling of Auditor‑General reports and some annexed financial statements (s36–s38). The Auditor‑General may charge audit fees with the Treasurer’s approval (s39).\n- Gives the Treasurer power to issue instructions about accounts, records, procedures and the form of financial statements; non‑compliance with Treasurer’s instructions is an offence (s41).\n- Includes miscellaneous operational provisions such as discretion to retain or waive small over/under payments (s41AA), a process for the Auditor‑General to report on summaries of confidential government contracts at a Minister’s request (s41A), delegations, and regulation‑making powers (s42, s43).\n\nWho is affected and who decides\n\n- Who pays: the Consolidated Account funds most State obligations; money required under State guarantees is payable from the Consolidated Account (s5, s19(4)). Public authorities and publicly funded bodies must prepare financial statements and may be liable for audit fees (s23, s39). Individuals or entities that ignore summonses or obstruct audits face penalties (s34(2)).\n- Who decides: the Treasurer holds extensive powers (establishing accounts, investments, consent for semi‑government finance, guarantees, instructions) (s8, s11, s18, s19, s41). The Governor has a defined appropriation power (s12) and appointment/removal mechanics for the Auditor‑General operate via Governor and Parliament (s24, s26, s27). The Auditor‑General decides what audits, reviews and reports to conduct and publish (s31–s38).\n- What behaviour changes: public authorities must keep accounts, prepare and certify financial statements within time limits, comply with Treasurer’s instructions and be prepared for performance/financial audits (s23, s41). Semi‑government authorities must obtain Treasurer consent before entering most financial arrangements (s18). Persons dealing with semi‑government authorities may rely on contractual terms without needing to monitor how authorities apply funds (s18(5)).\n\nOfficial purpose claim and testing it against costs, incentives and trade‑offs\n\n- Official rationale: the Act’s long title states it exists to regulate receipt/expenditure of public money and to provide for auditing and examination of the efficiency, economy and effectiveness of use of public resources. The Act implements that by centralising accounting rules, setting appropriation/borrowing rules and creating statutory audit powers (see long title; s5–s6; s31–s32; s22–s23).\n\n- Compliance burden and enforcement: the Act creates concrete compliance duties for public authorities (deliver statements within 42 days (s23(1)); certificates signed by senior officers (s23(2a)); penalties for false certification (s23(2b))). Failure to comply with audit summonses attracts criminal penalties or court orders (s34(2)(f)–(g)). Non‑compliance with Treasurer’s instructions is an offence (s41(2)). Confidentiality and non‑disclosure obligations for recipients of Auditor‑General material carry significant criminal penalties (s32(1c), (1e)). Those provisions impose administrative effort and potential legal risk on public authorities and third parties.\n\n- Discretion and centralisation: the Treasurer has broad discretionary powers (establish/vary special deposit accounts, direct credits, invest public money, consent to financial arrangements, give guarantees, issue instructions) (s8, s11, s18, s19, s41). Delegations are permitted but revocable at will by the Treasurer (s42). Those mechanics centralise fiscal decision rights in the Treasurer’s office and create policy and operational discretion in that office.\n\n- Fiscal and contingent liability mechanics: the State’s guarantees and indemnities (s19) create potential contingent calls on the Consolidated Account (s19(4)). The Act allows charging fees for guarantees (s20), which creates an offsetting revenue stream but leaves the State ultimately liable. These are concrete mechanisms that convert contingent private or semi‑government borrowing risk into State fiscal exposures when guarantees are called.\n\n- Effects on private parties and market counterparts: the requirement that counterparties to semi‑government financial arrangements need not investigate how the authority applies the money (s18(5)) reduces inquiry costs for counterparties but also shifts operational oversight responsibility toward the State/Treasurer (s18). Consent and guarantee arrangements (s18–s19) change the credit profile of semi‑government authorities for market participants when Treasurer consent or guarantees are provided.\n\n- Opportunity costs and trade‑offs: centralising consent for financial arrangements and giving the Treasurer control over guarantees and investments (s18–s19, s11) may reduce duplication and increase uniform oversight, but it also concentrates decision–making power which can delay or alter the choices available to individual agencies and semi‑government authorities. Requiring standardised reporting and audits (s22–s23, s31–s36) produces information useful to Parliament and the public but consumes time and resources within agencies.\n\n- Implementation risks and legal clarity: the Act cross‑refers to other statutes (Financial Agreement, SAFA, Local Government Act 1999) and authorises subsidiary regulations and Treasurer’s instructions (s11, s17, s41, s43). Those instruments will determine many practical details. The Act gives the Auditor‑General statutory powers to inspect, summon and require evidence (s34) and provides remedies where obligations are not met; operational practice will depend on resourcing and administrative processes.\n\nConcrete points readers can act on\n\n- Public authorities should ensure they meet the timing and certification requirements for financial statements and maintain records to satisfy Auditor‑General inspections (s22–s23, s34).\n- Semi‑government authorities should identify when Treasurer consent is required for financial arrangements and budget for any guarantee fees or indemnities that may be imposed (s17–s20).\n- Entities contracting with semi‑government authorities should note the statutory provision that they are under no obligation to investigate the authority’s internal application of funds (s18(5)).\n\nKey source references cited above: long title; sections 5–16, 17–21, 22–23, 24–36, 38–41, 41AA, 41A, 42–43, and Division/Clauses described in the Act text."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has grown significantly beyond its original 1987 scope. Originally focused on public finance and audit of government accounts, it has expanded to cover: (1) value-for-money and performance auditing (efficiency/economy/effectiveness) added in 1993; (2) audit of publicly funded projects and local government indemnity schemes; (3) legal assistance cost reimbursement schemes for government employees and politicians (section 20B, added 2024); (4) confidential government contract summaries (section 41A, added 1997); (5) small amount refund/recovery discretion (section 41AA, added 2007); and (6) complex financial arrangement controls over semi-government authorities including derivatives and risk management (expanded 1993). The audit function now extends well beyond traditional financial compliance to encompass governance reviews and anti-corruption support."},"complexity_factors":["Multiple defined terms in section 4 (approximately 20 definitions), some with nested sub-definitions (e.g., 'public authority' has 4 paragraphs with exclusions)","Extensive cross-referencing between Parts, particularly between financial management provisions (Part 2) and audit provisions (Part 3)","Conditional logic throughout: section 6 creates exceptions to the main rule that spending requires Parliamentary approval; section 7 allows instrumentality retention of funds 'subject to subsection (2)'; section 18(3) allows conditional Treasurer consent with prospective and revocable elements","Nested exceptions: section 34(3) creates a limited self-incrimination exception (answers not admissible except for perjury); section 41(6)-(7) creates exceptions to Treasurer's instructions where compliance with another Act is impossible","Multiple amendment layers visible in legislative history (24 amending Acts since 1987) creating fragmented text with historical baggage","Complex entity classification system: distinctions between 'public authority', 'publicly funded body', 'semi-government authority', and 'instrumentality of the Crown' each trigger different regulatory regimes","Sub-delegation chains: Treasurer may delegate to persons occupying specified positions (section 42), creating multiple levels of authority","Temporal complexity: section 10 allows post-financial-year honouring of pre-year-end cheques; section 12 involves calculations based on previous financial year appropriations with recoupment mechanisms"],"plain_english_summary":"**What this law does:**\n\nThis is South Australia's main law for managing public money and keeping the government honest about its finances. It sets up the rules for how the State handles its cash, and creates the independent Auditor-General as a watchdog to check that public money is being spent properly.\n\n**Key parts:**\n\n**1. Managing public money (Part 2)**\n- All government revenue generally goes into the **Consolidated Account** (the State's main bank account)\n- Money can only be spent from this account if Parliament has specifically approved it through an **Appropriation Act** (a law that authorises spending)\n- The **Treasurer** (the State's chief financial minister) can establish special accounts for specific purposes, move money between departments, and invest surplus funds\n- Government agencies called **semi-government authorities** need the Treasurer's permission to borrow money or enter into financial deals\n- The Treasurer can provide **guarantees** (promises to pay if someone else defaults) and charge fees for them\n\n**2. The Auditor-General (Part 3)**\n- An independent officer appointed for up to 10 years total who audits (officially examines) the State's books\n- The Auditor-General is completely independent—no politician can tell them how to do their job\n- They audit not just government departments but also **publicly funded bodies** (like councils and organisations receiving government grants) and can examine whether these bodies are efficient and effective, not just whether the maths is right\n- They have strong powers to summon witnesses, demand documents, and enter premises\n- They must report to Parliament annually and can make special reports on problems they find\n\n**3. Reporting and transparency**\n- The Treasurer must publish quarterly financial statements\n- Public authorities must submit audited financial statements each year\n- The Auditor-General's reports must be tabled in Parliament and published\n\n**Who it affects:**\n- All South Australian government departments and ministers\n- Statutory authorities (government bodies set up by law)\n- Councils and other organisations receiving significant government funding\n- Anyone doing business with the State who might be audited\n\n**Why it matters:**\nThis law is the backbone of financial accountability in South Australia. It ensures that taxpayers' money is only spent with Parliamentary approval, creates an independent check on government spending through the Auditor-General, and requires transparency through public reporting. The Auditor-General's role examining \"efficiency, economy and effectiveness\" (value-for-money audits) means they can criticise wasteful spending even if it's technically legal."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/public-finance-and-audit-act-1987","history":"/api/acts/public-finance-and-audit-act-1987/history","analysis":"/api/acts/public-finance-and-audit-act-1987/analysis","conflicts":"/api/acts/public-finance-and-audit-act-1987/conflicts","importantCases":"/api/acts/public-finance-and-audit-act-1987/important-cases","documents":"/api/acts/public-finance-and-audit-act-1987/documents"}}