Part 6Accountability

Part 6: Accountability

6.1 A funding recipient must properly account for Roads to Recovery payments.

Annual report

6.2 For each financial year in which a funding recipient receives, spends or retains any Roads to Recovery payment, the Chief Executive Officer of the funding recipient must give to the Department by 31 October after the end of the financial year:

(a) a written financial statement in the form set out in Schedule 1 as to:

(i) the amount of Roads to Recovery payments which remained unspent from the previous financial year;

Note: This amount is to be shown in column 1 of the Chief Executive Officer’s financial statement as ‘Amount brought forward from the previous financial year’.

(ii) the amount of Roads to Recovery payments received by the funding recipient in the year to which the report relates;

(iii) the amount of Roads to Recovery payments available for expenditure by the funding recipient on the construction or maintenance of roads in the financial year to which the statement relates;

(iv) the amount spent by the funding recipient during that year out of Roads to Recovery payments available for expenditure by the funding recipient during that year;

(v) the amount (if any) retained at the end of the year by the funding recipient out of Roads to Recovery payments available for expenditure by the funding recipient during that year and which remain unspent at the end of that year; and

Note to clause 6.2(a)(v): This amount is to be shown in column 5 of the Chief Executive Officer’s financial statement as ‘Amount carried forward to next financial year;

(vi) the amount of own sources expenditure on roads expended during the year to which the statement relates.

Note on subclause 6.2(a): The amounts should be prepared on a cash basis

(b) a report in writing and signed by the appropriate auditor stating whether, in the auditor’s opinion:

(i) the Chief Executive Officer's financial statement is based on proper accounts and records; and

(ii) the Chief Executive Officer's financial statement is in agreement with the accounts and records;

(iii) the expenditure referred to in subparagraph (a)(iv) has been on the construction or maintenance of roads; and

Note: By way of example, see the auditor’s report set out in Part 1 of Schedule 1 to the conditions.

(iv) the amount certified by the Chief Executive Officer in the Chief Executive Officer’s financial statement as the funding recipient’s own source expenditure is based on, and in agreement with, proper accounts and records.

Other annual report requirements

6.3 For each financial year in which a funding recipient receives, spends or retains any Roads to Recovery payment, the Chief Executive Officer of the funding recipient must give to the Department by 31 October after the end of the financial year a report in the form set out in Schedule 1 which includes a statement that:

(a) Roads to Recovery payments received during the financial year which have been spent by the funding recipient have been spent on the construction or maintenance of roads;

(b) the funding recipient has fulfilled its obligations under subclause 3.2, 3.3 or 3.4 (whichever is applicable) of these conditions arising during the financial year (the own source funding obligation);

(c) the funding recipient has fulfilled its obligations under Part 4 of these conditions arising during the financial year (the public information obligation);

(d) these conditions have, in other respects, been complied with by the funding recipient during the financial year;

(e) summarises and describes the outcomes achieved during the financial year with those Roads to Recovery payments received during the financial year; and

(f) gives details of the funding recipient’s own source expenditure on roads for each financial year from 2004-05 to 2008-09.

Part 7: Other accountability requirements

7.1 A funding recipient must create and keep accurate and comprehensive documentation relating to Roads to Recovery payments it has received after 1 July 2009 and retain those documents for a minimum of seven years.

7.2 A funding recipient must allow Australian Public Service employees or persons nominated by the Commonwealth to inspect:

(a) work on projects being undertaken by the funding recipient which are funded by Roads to Recovery payments; and

(b) relevant documents.

7.3 A funding recipient must, when requested to do so by the Department, provide:

(a) copies of relevant documents; and

(b) photographs of projects completed using Roads to Recovery payments, in the manner and form required by the Department.