Financial Management Act 1994
46Tabling requirements
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46 Tabling requirements
S. 46(1) substituted by Nos 42/1997 s. 6, 30/2025 s. 18A(1).
(1) Subject to subsections (2) and (3), the relevant Minister of a department or public body must cause the report of operations and audited financial statements of the department or public body for a financial year to be transmitted to each House of the Parliament on or after the next following 15 October and before the earlier of—
(a) the end of the next following fourth month of the financial year; or
(b) either—
(i) the expiration of the fourth sitting day of that House after the report is received by the relevant Minister; or
(ii) if the first sitting day of a House of the Parliament after the report is received by the relevant Minister is more than 14 days after the date of receipt of the report, the expiration of the fourteenth day after the report is received by the relevant Minister.
S. 46(1A) inserted by No. 30/2025 s. 18A(1).
(1A) On transmitting a report under subsection (1), the relevant Minister must report to each House of Parliament the date of receipt by the relevant Minister of the report.
S. 46(1B) inserted by No. 30/2025 s. 18A(1).
(1B) The relevant Minister must not direct a department or public body to submit its report of operations and audited financial statements to the relevant Minister on a particular date.
S. 46(2) amended by No. 1/1998
s. 14(a).
(2) If it appears to the relevant Minister from the financial statements of the department or public body that the expenses and obligations of the department or public body in respect of the financial year do not exceed $5 000 000, the relevant Minister—
(a) must report to each House of the Parliament the receipt by him or her of the report of operations and financial statements of the department or public body; and
S. 46(2)(b) amended by No. 30/2025 s. 18A(2).
(b) if a member of either House of the Parliament so requests, must cause the report of operations and financial statements to be transmitted to each House of the Parliament on or before—
S. 46(2)(b)(i) inserted by No. 30/2025 s. 18A(2).
(i) the expiration of the fourth sitting day of that House after the request; or
S. 46(2)(b)(ii) inserted by No. 30/2025 s. 18A(2).
(ii) if the first sitting day of a House of the Parliament after the request is more than 14 days after the request, the expiration of the fourteenth day after that request.
(3) If the relevant Minister of a department or public body has not received the report of operations and financial statements of the department or public body in time for him or her to comply with subsection (1), the relevant Minister—