36Requirement relating to financial assistance and financial operations—non‑government schools

#### 36 Requirement relating to financial assistance and financial operations—non‑government schools (1) An approved authority for a non‑government school must give the Secretary a report for each year that includes the following: (a) the total amount of financial assistance paid in accordance with the Act that is allocated by the authority to the school for the year; (c) a statement about how the financial assistance paid in accordance with the Act was used, or is intended to be used, by the authority and the school; (d) a statement about whether the authority and the school have in place satisfactory internal accounting systems, controls and procedures for records kept by the authority in accordance with section 37; (e) a statement about the financial operations of the authority and the school, that includes the authority’s financial viability, funding sources and the following: (i) recurrent income and expenditure; (ii) capital income and expenditure; (iii) trading activities; (iv) loans for recurrent or capital purposes; (v) assets and liabilities; (vi) any other financial information required by the Minister; (vii) refundable enrolment deposits; (f) the total amount of financial assistance paid in accordance with the Act to the authority that is not allocated by the authority to a school; (fa) for an approved authority that is an approved system authority—the amount of financial assistance paid in accordance with the Act and allocated by the authority to a school because the circumstances mentioned in Schedule 1 applied in relation to the school for the year; (g) for an approved authority for more than one school—information showing how each amount mentioned in paragraph (a) for a school was determined in accordance with the authority’s needs‑based funding arrangement. > Note: For paragraph (g), see subsection 78(3) of the Act in relation to needs‑based funding arrangements for approved authorities for more than one school. (1A) Despite subsection (1), an approved authority is not required to include the information mentioned in paragraph (1)(fa) in a report for a year if the Minister has not requested, in writing, the approved authority to do so in relation to that year. (2) The report must: (a) identify any records kept by the authority in accordance with section 37; and (b) include a copy of any financial statement prepared in accordance with section 38; and (c) include a copy of any audit document prepared in accordance with section 38. (3) The report must not include any information that would identify a donor as a funding source of the school. (4) The report must be given to the Secretary: (a) no later than a day or days (if any) determined by the Minister; and (b) in a way or ways (if any) determined by the Minister. (5) A block grant authority for a non‑government school must give the Secretary a report or reports for each year in accordance with the Capital Grants Program Guidelines. (6) A non‑government representative body for a non‑government school must give the Secretary a report or reports for each year in accordance with: (a) the Choice and Affordability Fund Guidelines; and (b) the Non‑Government Reform Support Fund Guidelines; and (c) any written arrangement entered into between the Secretary and the non‑government representative body relating to financial assistance payable to the body under Division 4 of Part 5 of the Act (funding for non‑government representative bodies).