34Certificate to be given to Secretary

34 Certificate to be given to Secretary

(1) An approved authority, block grant authority or non‑government representative body for a school must give the Secretary a certificate that relates to a year. (2) The certificate must be prepared and certified by: (a) for an approved authority for a government school located in a State or Territory: (i) the Auditor‑General of the State or Territory; or (ii) an independent third party agreed to by the Minister; or (iii) the Chief Executive Officer (however described) of the approved authority; or (iv) the Chief Financial Officer (however described) of the approved authority; or (b) for any other authority or body—a qualified accountant who is independent from the authority or body. (3) The certificate: (a) for an approved authority or a non‑government representative body—must state: (i) the amount of financial assistance paid to the authority or body in accordance with the Act in the year that has been spent in accordance with section 29 or 31 or a provision of Schedule 1 (as the case requires); and (ii) the amount of financial assistance paid to the authority or body in accordance with the Act in the year that has been committed to be spent in accordance with section 29 or 31 or a provision of Schedule 1 (as the case requires); and (iii) whether interest earned on financial assistance paid to the authority or body in accordance with the Act has been spent, or committed to be spent, in the year in accordance with section 29 or 31 or a provision of Schedule 1 (as the case requires); and (iv) the amount of financial assistance paid to the authority or body in accordance with the Act in a previous year that has been spent, or committed to be spent, in the year in accordance with section 29 or 31 or a provision of Schedule 1 (as the case requires), including any amounts of such financial assistance committed in a previous year but spent in the current year; and (b) for a block grant authority—must state: (i) the amount of financial assistance paid to the authority in accordance with the Act in the year that has been spent, or committed to be spent, in accordance with section 30; and (ii) whether interest earned on financial assistance paid to the authority in accordance with the Act has been spent, or committed to be spent, in the year in accordance with section 30; and (c) must be given to the Secretary: (i) on or before 30 June of the next year, or another day determined in writing by the Minister; and (ii) in a way or ways (if any) determined in writing by the Minister. (4) In this section:

qualified accountant means:

(a) a qualified accountant within the meaning of the Corporations Act 2001; or
(b) a person registered (or taken to be registered) as an auditor under that Act; or
(c) a person approved as a qualified accountant under subsection (5).