31Responsibilities of directors-general of directorates

31 Responsibilities of directors-general of directorates (1) The responsible director-general of a directorate is accountable to the responsible Minister of the directorate for the efficient and effective financial management of the public resources for which the directorate is responsible. (2) The responsible director-general of a directorate must manage the directorate in a way that— (a) promotes the achievement of the purpose of the directorate; and (b) promotes the financial sustainability of the directorate; and (c) is not inconsistent with the policies of the government. (3) In making decisions for the purposes of subsections (1) and (2), the responsible director-general must take into account the effect of those decisions on public resources generally. (4) Without limiting subsections (1), (2) and (3), the responsible director-general of a directorate is responsible, under the responsible Minister, for ensuring— (a) that money spent by the directorate is spent in accordance with appropriations made for the directorate (including appropriations available under section 34B); and (b) that, as far as practicable, the operations of the directorate for a financial year are consistent with, and comparable to, the budget for the directorate for the year; and

Financial management responsibilities of directors-general of directorates Part 4 (c) that the officers and employees of the directorate comply with this Act (including the financial management guidelines); and instruments made or in force under the Act, including any guideline (see Legislation Act, s 104). (d) that proper accounts and records are kept of the transactions and affairs of the directorate in accordance with accounting standards; and (e) that adequate control is maintained over the assets of the directorate and assets in the control of the directorate; and (f) that adequate control is maintained over the incurring of liabilities by the directorate. (5) A report prepared under the Annual Reports (Government Agencies) Act 2004 for a financial year by the responsible director-general of a directorate must include an explanation of material variations between the actual results of the directorate for the year and the budget for the directorate for the year. budget, for a directorate for a financial year, means the budget for the directorate for the year presented to the Legislative Assembly under public property means property, other than public money, that is owned or held by the Territory or held by a person on behalf of the public resources means public money or public property. Note Public money—see the dictionary.

Part 4 Financial management responsibilities of directors-general of directorates