Schedule Sch 3 - Financial Management Act 2006 - Modifications to the Act as to the Office of the Auditor General

Sch 3Modifications to the Act as to the Office of the Auditor General

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Schedule 3 — Modifications to the Act as to the Office of the Auditor General

[s. 5(3)]

The provisions of the Act specified in column 1 are modified and have effect for the purposes of section 5(3) as if they were in the form set out opposite in column 2.

Column 1	Column 2
Section	Modified form
21	21. (1) The Treasurer may direct that a special purpose account operated by the Office of the Auditor General, other than a special purpose account established by an Act, be closed.
48	48. (4) The accountable authority of the Office of the Auditor General may, with the prior approval of the Treasurer, write off relevant amounts that are greater than the monetary limit prescribed for the purposes of subsection (2), subject to any conditions prescribed by the regulations.
52	52. The accountable authority of the Office of the Auditor General is responsible for the financial management of the services under the control of the Office of the Auditor General.
54	54. (1) The Auditor General is the accountable authority of the Office of the Auditor General.
61	61. (1) After the end of each financial year the accountable authority of the Office of the Auditor General is to prepare an annual report that contains —
	(a) financial statements for the financial year; and<br> (b) unless otherwise directed in writing by the Treasurer, key performance indicators; and
	(c) a report on the operations of the Office of the Auditor General during the financial year; and
	(d) any information prescribed by the Treasurer’s instructions unless, in the opinion of the Auditor General, this information would compromise the Auditor General’s independence; and<br> (e) if applicable, the reports referred to in subsections (2) and (3).
62	62. (2) Without limiting subsection (1), the financial statements referred to in section 61(1)(a) —<br> (a) are to include any financial statements and information prescribed by the Treasurer’s instructions; and<br> (b) are to be certified in the manner prescribed by the Treasurer’s instructions.
63	63. (2) After receiving the opinion of the independent auditor appointed in accordance with the section 38, the Auditor General is to transmit a copy of the annual report for a financial year prepared by the accountable authority under section 61(1) together with a copy of the opinion of the independent auditor to both Houses of Parliament within 90 days after the end of the financial year.

Short title	Number and year		Assent		Commencement
Financial Management Act 2006	76 of 2006		21 Dec 2006		s. 1 and 2: 21 Dec 2006; Act other than s. 1 and 2: 1 Feb 2007 (see s. 2 and Gazette 19 Jan 2007 p. 137)
Financial Legislation Amendment and Repeal Act 2006 Sch. 1 cl. 63	77 of 2006		21 Dec 2006		1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137)
Chemistry Centre (WA) Act 2007 s. 43	10 of 2007		29 Jun 2007		1 Aug 2007 (see s. 2(1) and Gazette 27 Jul 2007 p. 3735)
Financial Management (Statutory Authorities) Regulations 2007 published in Gazette 13 Jul 2007 p. 3453‑4					13 Jul 2007
Biosecurity and Agriculture Management (Repeal and Consequential Provisions) Act 2007 s. 36	24 of 2007		12 Oct 2007		18 Dec 2010 (see s. 2(1) and Gazette 17 Dec 2010 p. 6349)
Water Resources Legislation Amendment Act 2007 s. 195	38 of 2007		21 Dec 2007		1 Feb 2008 (see s. 2(2) and Gazette 31 Jan 2008 p. 251)
Financial Management (Statutory Authorities) Regulations (No. 2) 2007 published in Gazette 4 Jan 2008 p. 29					4 Jan 2008
Financial Management (Statutory Authorities) Regulations 2008 published in Gazette 8 Feb 2008 p. 322‑3					r. 1 and 2: 8 Feb 2008 (see r. 2(a)); Regulations other than r. 1 and 2: 9 Feb 2008 (see r. 2(b))
Eastern Goldfields Transport Board Repeal Act 2008 s. 13	28 of 2008		1 Jul 2008		29 Jul 2008
*Reprint 1: The Financial Management Act 2006* as at 26 Sep 2008** (includes amendments listed above except those in the Biosecurity and Agriculture Management (Repeal and Consequential Provisions) Act 2007)
National Gas Access (WA) Act 2009 s. 69	16 of 2009		1 Sep 2009		1 Jan 2010 (see s. 2(b) and Gazette 31 Dec 2009 p. 5327)
Financial Management (Statutory Authorities) Regulations 2010 published in Gazette 20 Aug 2010 p. 4071‑2					r. 1 and 2: 20 Aug 2010 (see r. 2(a)); Regulations other than r. 1 and 2: 21 Aug 2010 (see r. 2(b))
Health and Disability Services Legislation Amendment Act 2010 s. 56	33 of 2010		30 Aug 2010		30 Nov 2010 (see s. 2(b) and Gazette 17 Sep 2010 p. 4757)
Public Sector Reform Act 2010 s. 76	39 of 2010		1 Oct 2010		1 Dec 2010 (see s. 2(b) and Gazette 5 Nov 2010 p. 5563)
Curriculum Council Amendment Act 2011 Pt. 3 Div. 2	37 of 2011		13 Sep 2011		1 Mar 2012 (see s. 2(b) and Gazette 28 Feb 2012 p. 841)
Metropolitan Redevelopment Authority Act 2011 s. 138	45 of 2011		12 Oct 2011		31 Dec 2011 (see s. 2(b) and Gazette 30 Dec 2011 p. 5573)
Agricultural Practices (Disputes) Repeal Act 2011 s. 5	54 of 2011		9 Nov 2011		7 Dec 2011 (see note under s. 1)
*Reprint 2: The Financial Management Act 2006* as at 8 Jun 2012** (includes amendments listed above)
Fire and Emergency Services Legislation Amendment Act 2012 Pt. 7 Div. 7	22 of 2012		29 Aug 2012		1 Nov 2012 (see s. 2(b) and Gazette 31 Oct 2012 p. 5255)
Water Services Legislation Amendment and Repeal Act 2012 s. 212	25 of 2012		3 Sep 2012		18 Nov 2013 (see s. 2(b) and Gazette 14 Nov 2013 p. 5028)
Financial Management (Statutory Authorities) Regulations 2012 published in Gazette 7 Dec 2012 p. 5998					r. 1 and 2: 7 Dec 2012 (see r. 2(a)); Regulations other than r. 1 and 2: 8 Dec 2012 (see r. 2(b))
Financial Management (Statutory Authorities) Regulations 2013 published in Gazette 9 Jul 2013 p. 3048					r. 1 and 2: 9 Jul 2013 (see r. 2(a)); Regulations other than r. 1 and 2: 10 Jul 2013 (see r. 2(b))
Minerals Research Institute of Western Australia Act 2013 s. 77	23 of 2013		18 Dec 2013		1 Feb 2014 (see s. 2(b) and Gazette 14 Jan 2014 p. 43)
*Reprint 3: The Financial Management Act 2006* as at 11 Apr 2014** (includes amendments listed above)
Financial Management (Statutory Authorities) Regulations 2014 published in Gazette 11 Nov 2014 p. 4262					r. 1 and 2: 11 Nov 2014 (see r. 2(a)); Regulations other than r. 1 and 2: 12 Nov 2014 (see r. 2(b))
Alcohol and Drug Authority Amendment Act 2015 s. 16	3 of 2015		25 Feb 2015		1 Jul 2015 (see s. 2(b) and Gazette 10 Apr 2015 p. 1249)
Swan and Canning Rivers Management Amendment Act 2015 s. 55	6 of 2015		9 Mar 2015		1 Jul 2015 (see s. 2(b) and Gazette 19 Jun 2015 p. 2095)
Financial Management (Statutory Authorities) Regulations 2015 published in Gazette 12 May 2015 p. 1641					r. 1 and 2: 12 May 2015 (see r. 2(a)); Regulations other than r. 1 and 2: 13 May 2015 (see r. 2(b))
Perth Market (Disposal) Act 2015 s. 55	40 of 2015		8 Dec 2015		31 Mar 2016 (see s. 2(2) and Gazette 31 Mar 2016 p. 969)
Health Services Act 2016 s. 289	11 of 2016		26 May 2016		1 Jul 2016 (see s. 2(b) and Gazette 24 Jun 2016 p. 2291)
Marketing of Potatoes Amendment and Repeal Act 2016 s. 15	22 of 2016		12 Sep 2016		22 May 2021 (see s. 2(d) and SL 2021/60 cl. 2)
Biodiversity Conservation Act 2016 s. 315	24 of 2016		21 Sep 2016		1 Jan 2019 (see s. 2(b) and Gazette 14 Sep 2018 p. 3305)
Universities Legislation Amendment Act 2016 Pt. 7 Div. 3	32 of 2016		19 Oct 2016		2 Jan 2017 (see s. 2(b) and Gazette 9 Dec 2016 p. 5557)
School Boarding Facilities Legislation Amendment and Repeal Act 2016 s. 22	41 of 2016		28 Nov 2016		1 Jul 2017 (see s. 2(b) and Gazette 23 Jun 2017 p. 3173)
Financial Management (Statutory Authorities) Regulations 2017 published in Gazette 8 Sep 2017 p. 4698					r. 1 and 2: 8 Sep 2017 (see r. 2(a)); Regulations other than r. 1 and 2: 9 Sep 2017 (see r. 2(b))
*Reprint 4: The Financial Management Act 2006* as at 6 Oct 2017** (includes amendments listed above except those in the Biodiversity Conservation Act 2016 s. 315)
Infrastructure Western Australia Act 2019 s. 75		13 of 2019		24 Jun 2019	24 Jul 2019 (see s. 2(c))
Procurement Act 2020 Pt. 10 Div. 3		24 of 2020		19 Jun 2020	1 Jun 2021 (see s. 2(b) and SL 2020/244 cl. 2(c))
Financial Legislation Amendment Act 2021 Pt. 2		12 of 2021		24 Aug 2021	21 Sep 2021 (see s. 2(b))
Arts and Culture Trust Act 2021 s. 75		15 of 2021		9 Sep 2021	1 Jul 2022 (see s. 2(b) and SL 2022/77 cl. 2)
Animal Resources Authority Amendment and Repeal Act 2022 s. 16		12 of 2022		14 Apr 2022	22 Aug 2024 (see s. 2(1)(c) and SL 2024/176 cl. 2)
Soil and Land Conservation Amendment Act 2022 s. 21		19 of 2022		24 Jun 2022	25 Jun 2022 (see s. 2(b))
Financial Management (Statutory Authorities) Regulations 2022 (SL 2022/169)					r. 1 and 2: 21 Oct 2022 (see r. 2(b)); Regulations other than r. 1 and 2: 22 Oct 2022 (see r. 2(b))
Workers Compensation and Injury Management Act 2023 Pt. 15 Div. 3 Subdiv. 2		21 of 2023		24 Oct 2023	1 Jul 2024 (see s. 2(d) and SL 2024/34 cl. 2)
Keystart Act 2024 Pt. 8 Div. 2		44 of 2024		13 Nov 2024	19 Mar 2026 (see s. 2(c) and SL 2026/28 cl. 2)
Information Commissioner Act 2024 Pt. 7 Div. 3		52 of 2024		6 Dec 2024	1 Jul 2025 (see s. 2(1)(d) and SL 2025/102 cl. 2(a))

Short title

Number and year

Assent

Commencement

Financial Management Act 2006

76 of 2006

21 Dec 2006

s. 1 and 2: 21 Dec 2006; Act other than s. 1 and 2: 1 Feb 2007 (see s. 2 and Gazette 19 Jan 2007 p. 137)

Financial Legislation Amendment and Repeal Act 2006 Sch. 1 cl. 63

77 of 2006

21 Dec 2006

1 Feb 2007 (see s. 2(1) and Gazette 19 Jan 2007 p. 137)

Chemistry Centre (WA) Act 2007 s. 43

10 of 2007

29 Jun 2007

1 Aug 2007 (see s. 2(1) and Gazette 27 Jul 2007 p. 3735)

Financial Management (Statutory Authorities) Regulations 2007 published in Gazette 13 Jul 2007 p. 3453‑4

13 Jul 2007

Biosecurity and Agriculture Management (Repeal and Consequential Provisions) Act 2007 s. 36

24 of 2007

12 Oct 2007

18 Dec 2010 (see s. 2(1) and Gazette 17 Dec 2010 p. 6349)

Water Resources Legislation Amendment Act 2007 s. 195

38 of 2007

21 Dec 2007

1 Feb 2008 (see s. 2(2) and Gazette 31 Jan 2008 p. 251)

Financial Management (Statutory Authorities) Regulations (No. 2) 2007 published in Gazette 4 Jan 2008 p. 29

4 Jan 2008

Financial Management (Statutory Authorities) Regulations 2008 published in Gazette 8 Feb 2008 p. 322‑3

r. 1 and 2: 8 Feb 2008 (see r. 2(a)); Regulations other than r. 1 and 2: 9 Feb 2008 (see r. 2(b))

Eastern Goldfields Transport Board Repeal Act 2008 s. 13

28 of 2008

1 Jul 2008

29 Jul 2008

Reprint 1: The Financial Management Act 2006 as at 26 Sep 2008 (includes amendments listed above except those in the Biosecurity and Agriculture Management (Repeal and Consequential Provisions) Act 2007)

National Gas Access (WA) Act 2009 s. 69

16 of 2009

1 Sep 2009

1 Jan 2010 (see s. 2(b) and Gazette 31 Dec 2009 p. 5327)

Financial Management (Statutory Authorities) Regulations 2010 published in Gazette 20 Aug 2010 p. 4071‑2

r. 1 and 2: 20 Aug 2010 (see r. 2(a)); Regulations other than r. 1 and 2: 21 Aug 2010 (see r. 2(b))

Health and Disability Services Legislation Amendment Act 2010 s. 56

33 of 2010

30 Aug 2010

30 Nov 2010 (see s. 2(b) and Gazette 17 Sep 2010 p. 4757)

Public Sector Reform Act 2010 s. 76

39 of 2010

1 Oct 2010

1 Dec 2010 (see s. 2(b) and Gazette 5 Nov 2010 p. 5563)

Curriculum Council Amendment Act 2011 Pt. 3 Div. 2

37 of 2011

13 Sep 2011

1 Mar 2012 (see s. 2(b) and Gazette 28 Feb 2012 p. 841)

Metropolitan Redevelopment Authority Act 2011 s. 138

45 of 2011

12 Oct 2011

31 Dec 2011 (see s. 2(b) and Gazette 30 Dec 2011 p. 5573)

Agricultural Practices (Disputes) Repeal Act 2011 s. 5

54 of 2011

9 Nov 2011

7 Dec 2011 (see note under s. 1)

Reprint 2: The Financial Management Act 2006 as at 8 Jun 2012 (includes amendments listed above)

Fire and Emergency Services Legislation Amendment Act 2012 Pt. 7 Div. 7

22 of 2012

29 Aug 2012

1 Nov 2012 (see s. 2(b) and Gazette 31 Oct 2012 p. 5255)

Water Services Legislation Amendment and Repeal Act 2012 s. 212

25 of 2012

3 Sep 2012

18 Nov 2013 (see s. 2(b) and Gazette 14 Nov 2013 p. 5028)

Financial Management (Statutory Authorities) Regulations 2012 published in Gazette 7 Dec 2012 p. 5998

r. 1 and 2: 7 Dec 2012 (see r. 2(a)); Regulations other than r. 1 and 2: 8 Dec 2012 (see r. 2(b))

Financial Management (Statutory Authorities) Regulations 2013 published in Gazette 9 Jul 2013 p. 3048

r. 1 and 2: 9 Jul 2013 (see r. 2(a)); Regulations other than r. 1 and 2: 10 Jul 2013 (see r. 2(b))

Minerals Research Institute of Western Australia Act 2013 s. 77

23 of 2013

18 Dec 2013

1 Feb 2014 (see s. 2(b) and Gazette 14 Jan 2014 p. 43)

Reprint 3: The Financial Management Act 2006 as at 11 Apr 2014 (includes amendments listed above)

Financial Management (Statutory Authorities) Regulations 2014 published in Gazette 11 Nov 2014 p. 4262

r. 1 and 2: 11 Nov 2014 (see r. 2(a)); Regulations other than r. 1 and 2: 12 Nov 2014 (see r. 2(b))

Alcohol and Drug Authority Amendment Act 2015 s. 16

3 of 2015

25 Feb 2015

1 Jul 2015 (see s. 2(b) and Gazette 10 Apr 2015 p. 1249)

Swan and Canning Rivers Management Amendment Act 2015 s. 55

6 of 2015

9 Mar 2015

1 Jul 2015 (see s. 2(b) and Gazette 19 Jun 2015 p. 2095)

Financial Management (Statutory Authorities) Regulations 2015 published in Gazette 12 May 2015 p. 1641

r. 1 and 2: 12 May 2015 (see r. 2(a)); Regulations other than r. 1 and 2: 13 May 2015 (see r. 2(b))

Perth Market (Disposal) Act 2015 s. 55

40 of 2015

8 Dec 2015

31 Mar 2016 (see s. 2(2) and Gazette 31 Mar 2016 p. 969)

Health Services Act 2016 s. 289

11 of 2016

26 May 2016

1 Jul 2016 (see s. 2(b) and Gazette 24 Jun 2016 p. 2291)

Marketing of Potatoes Amendment and Repeal Act 2016 s. 15

22 of 2016

12 Sep 2016

22 May 2021 (see s. 2(d) and SL 2021/60 cl. 2)

Biodiversity Conservation Act 2016 s. 315

24 of 2016

21 Sep 2016

1 Jan 2019 (see s. 2(b) and Gazette 14 Sep 2018 p. 3305)

Universities Legislation Amendment Act 2016 Pt. 7 Div. 3

32 of 2016

19 Oct 2016

2 Jan 2017 (see s. 2(b) and Gazette 9 Dec 2016 p. 5557)

School Boarding Facilities Legislation Amendment and Repeal Act 2016 s. 22

41 of 2016

28 Nov 2016

1 Jul 2017 (see s. 2(b) and Gazette 23 Jun 2017 p. 3173)

Financial Management (Statutory Authorities) Regulations 2017 published in Gazette 8 Sep 2017 p. 4698

r. 1 and 2: 8 Sep 2017 (see r. 2(a)); Regulations other than r. 1 and 2: 9 Sep 2017 (see r. 2(b))

Reprint 4: The Financial Management Act 2006 as at 6 Oct 2017 (includes amendments listed above except those in the Biodiversity Conservation Act 2016 s. 315)

Infrastructure Western Australia Act 2019 s. 75

13 of 2019

24 Jun 2019

24 Jul 2019 (see s. 2(c))

Procurement Act 2020 Pt. 10 Div. 3

24 of 2020

19 Jun 2020

1 Jun 2021 (see s. 2(b) and SL 2020/244 cl. 2(c))

Financial Legislation Amendment Act 2021 Pt. 2

12 of 2021

24 Aug 2021

21 Sep 2021 (see s. 2(b))

Arts and Culture Trust Act 2021 s. 75

15 of 2021

9 Sep 2021

1 Jul 2022 (see s. 2(b) and SL 2022/77 cl. 2)

Animal Resources Authority Amendment and Repeal Act 2022 s. 16

12 of 2022

14 Apr 2022

22 Aug 2024 (see s. 2(1)(c) and SL 2024/176 cl. 2)

Soil and Land Conservation Amendment Act 2022 s. 21

19 of 2022

24 Jun 2022

25 Jun 2022 (see s. 2(b))

Financial Management (Statutory Authorities) Regulations 2022 (SL 2022/169)

r. 1 and 2: 21 Oct 2022 (see r. 2(b)); Regulations other than r. 1 and 2: 22 Oct 2022 (see r. 2(b))

Workers Compensation and Injury Management Act 2023 Pt. 15 Div. 3 Subdiv. 2

21 of 2023

24 Oct 2023

1 Jul 2024 (see s. 2(d) and SL 2024/34 cl. 2)

Keystart Act 2024 Pt. 8 Div. 2

44 of 2024

13 Nov 2024

19 Mar 2026 (see s. 2(c) and SL 2026/28 cl. 2)

Information Commissioner Act 2024 Pt. 7 Div. 3

52 of 2024

6 Dec 2024

1 Jul 2025 (see s. 2(1)(d) and SL 2025/102 cl. 2(a))