Financial and Performance Management Standard 2019
sec.50Final reports of abolished departments or statutory bodies— Act , s 63
Start here
Get a plain-English read of sec.50
Turn the raw legal text into a practical explanation grounded in Financial and Performance Management Standard 2019.
sec.50 Final reports of abolished departments or statutory bodies— Act , s 63
This section states, for section 63 of the Act — the way an abolished department’s former accountable officer, or the administering department for an abolished statutory body, must prepare a final report of the department or statutory body; and when the former accountable officer or administering department must give the final report to the former appropriate Minister for the department or statutory body; and when the final report must be tabled in the Legislative Assembly. An abolished department’s former accountable officer, or the administering department for an abolished statutory body, must, within 1 month after the auditor-general gives a report about the final financial statements of the abolished department or abolished statutory body to the former appropriate Minister— prepare the final report for the abolished department or abolished statutory body; and give the final report to the former appropriate Minister for the abolished department or abolished statutory body. In preparing the final report, the former accountable officer or administering department must comply with the annual report requirements document. The final report must contain a copy of the following for the abolished department or abolished statutory body— the final financial statements, audited by the auditor-general; the certification of the final financial statements; the report of the auditor-general about the final financial statements; information on the performance of the department or statutory body required under the annual report requirements document. The former accountable officer or administering department may prepare the final report, including the final financial statements contained in the report, in electronic form if— copies of the report are also available in paper form; and the electronic form of the report clearly states that copies of the report are also available in paper form and how the copies may be obtained. The former appropriate Minister must table the final report in the Legislative Assembly within 14 days after receiving it. If the former appropriate Minister tables the final report more than 14 days after receiving it, the former appropriate Minister must also table in the Legislative Assembly a notice stating— the report is being tabled late; and the length of the delay; and the reasons for the delay. (sec.50-ssec.1) This section states, for section 63 of the Act — the way an abolished department’s former accountable officer, or the administering department for an abolished statutory body, must prepare a final report of the department or statutory body; and when the former accountable officer or administering department must give the final report to the former appropriate Minister for the department or statutory body; and when the final report must be tabled in the Legislative Assembly. (sec.50-ssec.2) An abolished department’s former accountable officer, or the administering department for an abolished statutory body, must, within 1 month after the auditor-general gives a report about the final financial statements of the abolished department or abolished statutory body to the former appropriate Minister— prepare the final report for the abolished department or abolished statutory body; and give the final report to the former appropriate Minister for the abolished department or abolished statutory body. (sec.50-ssec.3) In preparing the final report, the former accountable officer or administering department must comply with the annual report requirements document. (sec.50-ssec.4) The final report must contain a copy of the following for the abolished department or abolished statutory body— the final financial statements, audited by the auditor-general; the certification of the final financial statements; the report of the auditor-general about the final financial statements; information on the performance of the department or statutory body required under the annual report requirements document. (sec.50-ssec.5) The former accountable officer or administering department may prepare the final report, including the final financial statements contained in the report, in electronic form if— copies of the report are also available in paper form; and the electronic form of the report clearly states that copies of the report are also available in paper form and how the copies may be obtained. (sec.50-ssec.6) The former appropriate Minister must table the final report in the Legislative Assembly within 14 days after receiving it. (sec.50-ssec.7) If the former appropriate Minister tables the final report more than 14 days after receiving it, the former appropriate Minister must also table in the Legislative Assembly a notice stating— the report is being tabled late; and the length of the delay; and the reasons for the delay.