206Modifications about financial matters

#### 206 Modifications about financial matters 206 Modifications about financial matters > The FOI Act applies as if it were modified to provide that the National Education and Care Services Freedom of Information Commissioner is required to— > > > (a) ensure the Commissioner’s operations are carried out efficiently, effectively and economically; and > > > (b) keep proper books and records in relation to the funds held by the Commissioner; and > > > (c) ensure expenditure is made from the funds held by the Commissioner only for lawful purposes and, as far as possible, reasonable value is obtained for moneys expended from the funds; and > > > (d) ensure the Commissioner’s procedures, including internal control procedures, afford adequate safeguards with respect to— > > > > > (i) the correctness, regularity and propriety of payments made from the funds held by the Commissioner; and > > > > > (ii) receiving and accounting for payments made to the Commissioner; and > > > > > (iii) prevention of fraud or mistake; and > > > (e) take any action necessary to ensure the preparation of accurate financial statements in accordance with Australian Accounting Standards for inclusion in the Commissioner’s annual report; and > > > (f) take any action necessary to facilitate the audit of the financial statements; and > > > (g) arrange for any further audit by a qualified person of records kept by the Commissioner in relation to the funds held by the Commissioner, if directed to do so by the Ministerial Council.