102Rules relating to the Commonwealth and Commonwealth entities

#### 102 Rules relating to the Commonwealth and Commonwealth entities (1) The rules may make provision for the following in relation to the Commonwealth and Commonwealth entities: (a) ensuring or promoting the proper use and management of public resources; (b) ensuring or promoting proper accountability for the use and management of public resources; (d) risk oversight and management; (e) managing appropriations; (f) reporting periods; (g) performance; (h) for a Commonwealth entity that has ceased to exist or whose functions have been transferred to another Commonwealth entity: (i) the preparation and giving of a report for the entity; and (ii) the preparation, auditing and giving of financial statements and performance statements for the entity. (2) The rules may prescribe that a contravention of the finance law by an official of a Commonwealth entity does not affect the validity of any act, transaction, agreement, instrument, resolution or other thing.