18Overdrafts not to be arranged without authority.............

18 Overdrafts not to be arranged without authority............. Part IV—Collection of moneys and securities 20 Minister may agree with any bank for conducting business...... 21 Commonwealth Public Account etc.................... 21A Investment of moneys in Commonwealth Public Account....... 22 Accounting officers to pay money etc. to Minister or bank etc..... 23 Minister to pay money daily into bank.................. 24 Accounting officers to furnish statements................ 25 Private moneys collected by officers etc.................. 26 Securities to be dealt with as directed................... Part V—Payment of moneys 29 Notional items................................ 30 Notional items taken to be items...................... 31 Drawing of money from Commonwealth Public Account....... 32 Minister may make payments from Commonwealth Public Account 33 Secretary may make allocations in accordance with authorisation of Minister              33A Warrant procedure to apply to transfers between accounts...... 33B Warrants not required for certain expenditure.............. 34 Duties of paying, authorising and certifying officers.......... 34A Act of grace payments........................... 35 Certain amounts deemed appropriated.................. 35A Transfer of functions between Departments............... 36 Payments made after close of financial year............... 36A Debiting of expenditure charged to Minister’s advance........ 36B Salary votes.................................. 36C Application of repayments of expenditure................ 37 Power to vary the annual appropriation.................. 37A Refunds from Consolidated Revenue................... 37B Power of Minister to make certain payments without production of probate or letters of administration              Part VI—Audit and inspection Division 1—Audit and inspection of accounts 38 Banker to forward bank statements and certificates to Minister and Auditor‑General              40 Accounts and records............................ 41 Audit...................................... 41A Auditor‑General to examine accounts of revenue...... 41B Auditor‑General to examine accounts of expenditure.... 41C Auditor‑General to examine accounts of stores....... 41D Special operations of Departments.................... 42 Auditor‑General to question matters.............. 45A Power to admit certain accounts...................... 45B Auditor‑General may dispense with detailed audit...... Division 2—Efficiency audits 48A Interpretation................................. 48B Public authorities of the Commonwealth................. 48C Auditor‑General to carry out efficiency audits........ 48D Efficiency audit extends to examination of certain procedures.... 48E Investigations and access to premises and records........... 48F Reports concerning efficiency audits................... 48G Annual report concerning efficiency audits............... Division 3—Audits of Australian Audit Office 48J Interpretation................................. 48K Audits of Australian Audit Office..................... 48L Powers of independent auditor....................... 48M Secrecy.................................... 48N Reports of independent auditor concerning financial audits...... 48P Reports of independent auditor concerning efficiency audits..... Part VII—Statements and their audit 48Q Interpretation................................. 49 Minister’s monthly statement of financial transactions......... 50 Departmental financial statements..................... 50AA Financial statements guidelines...................... 50AB Aggregate financial statements...................... 50AC Amounts may be stated to next higher or lower dollar......... 50A Coin to be deemed metal until issued................... 51 Auditor‑General to audit and report.............. 51A Information in respect of audits...................... 52 Certain orders and legal opinions to be annexed to Auditor‑General’s report              53 Auditor‑General’s reports on aggregate financial statements to be transmitted to Parliament              53A Auditor‑General’s reports on Departmental financial statements to be given to Minister administering Department etc.