30Statements of expenditure etc. to be furnished

#### 30 Statements of expenditure etc. to be furnished (1) In addition to the conditions specified in any other provision of this Act, payment of an amount to a State, approved railway authority or approved organisation under this Act is subject to the following conditions: (a) that the State, authority or organisation will give to the Minister: (i) as soon as practicable after 30 June in each year, a statement, in accordance with a form approved by the Minister, as to: (A) the expenditure by the State, authority or organisation during that year out of that amount; and (B) any sum set aside during that year out of that amount for expenditure by the State, authority or organisation but not expended during that year; and (ii) a report by the appropriate person stating: (A) whether the statement is in the form approved by the Minister; (B) whether, in the person’s opinion, the statement is based on proper accounts and records; (C) whether the statement is in agreement with the accounts and records; and (D) whether, in the person’s opinion, the expenditure of money has been in accordance with this Act; (b) that, if the Minister informs the Treasurer of the State or, in the case of an authority or organisation, a responsible officer of the authority or organisation, that the Minister is satisfied that the State, authority or organisation has failed, with respect to that amount, to fulfil the condition specified in paragraph (a), the State, authority or organisation, as the case may be, will repay that amount, or such part of that amount as the Minister specifies, to the Commonwealth. (2) In this section: > appropriate person means: (a) in relation to a State or to an authority or organisation whose accounts are required by law to be audited by the Auditor‑General of a State—the Auditor‑General of the State; (b) in relation to an authority or organisation whose accounts are required by law to be audited by the Auditor‑General of the Commonwealth—the Auditor‑General of the Commonwealth; or (c) in any other case—a qualified accountant. > qualified accountant means: (a) a person who is registered as a company auditor or a public accountant under a law in force in a State; or (b) a member of the Institute of Chartered Accountants in Australia or of the Australian Society of Accountants.