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This is a Bill, not an Act. For current law, see the Acts databases.


FINANCIAL ADMINISTRATION LEGISLATION AMENDMENT BILL 2004

                        Western Australia



      Financial Administration Legislation
             Amendment Bill 2004

                           CONTENTS


       Part 1 -- Preliminary
1.     Short title                               2
2.     Commencement                              2
       Part 2 -- Amendments to Financial
            Administration and Audit Act 1985
3.     The Act amended                           3
4.     Section 3 amended                         3
5.     Section 10 amended                        3
6.     Section 25 amended                        3
7.     Section 27 amended                        3
8.     Section 52 amended                        4
9.     Section 56 replaced                       4
10.    Section 58 amended                        5
11.    Part II Division 12 repealed              5
12.    Part II Division 13 repealed              5
13.    Part II Division 14 heading replaced      5
14.    Section 65B inserted                      5
15.    Section 66 amended                        6
16.    Section 67 replaced                       6
17.    Section 68 amended                        7
18.    Section 69 amended                        8
19.    Section 70 replaced                       9
20.    Part II Division 15 heading inserted      9
21.    Section 70A replaced                      9
22.    Section 81 amended                       12
23.    Section 93 amended                       13


                              325--1             page i
Financial Administration Legislation Amendment Bill 2004



Contents



   24.     Section 94 repealed                                 13
   25.     Section 95 amended                                  13
   26.     Schedule 1A amended                                 13
           Part 3 -- Amendments to Government
                Financial Responsibility Act 2000
   27.     The Act amended                                     18
   28.     Section 4 amended                                   18
   29.     Section 5 amended                                   19
   30.     Section 9 amended                                   19
   31.     Section 14 repealed                                 19
   32.     Section 14A inserted and amended                    20
   33.     Section 14B inserted                                21
   34.     Section 16 amended                                  22
   35.     Part 3 inserted                                     23
           Part 4 -- Consequential amendments to
                other Acts
   36.     Court Security and Custodial Services Act 1999
           amended                                             24
   37.     Disability Services Act 1993 amended                24
   38.     Energy Coordination Act 1994 amended                24
   39.     Grain Marketing Act 2002 amended                    25
   40.     Inspector of Custodial Services Act 2003 amended    25
   41.     Land Administration Act 1997 amended                26
   42.     Public Sector Management Act 1994 amended           26
   43.     Taxi Act 1994 amended                               27
   44.     Veterinary Preparations and Animal Feeding Stuffs
           Act 1976 amended                                    27
   45.     Water Services Licensing Act 1995 amended           27




page ii
                           Western Australia


                     LEGISLATIVE ASSEMBLY



        Financial Administration Legislation
               Amendment Bill 2004


                               A Bill for


An Act to amend --
 •  the Financial Administration and Audit Act 1985; and
 •  the Government Financial Responsibility Act 2000,
and to make consequential amendments to other Acts.



The Parliament of Western Australia enacts as follows:




                                                          page 1
     Financial Administration Legislation Amendment Bill 2004
     Part 1         Preliminary

     s. 1



                              Part 1 -- Preliminary
     1.         Short title
                This Act may be cited as the Financial Administration
                Legislation Amendment Act 2004.

5    2.         Commencement
          (1)   This Act comes into operation on a day to be fixed by
                proclamation.
          (2)   Different days may be fixed under subsection (1) for different
                provisions.
10        (3)   A day for the coming into operation of section 31 is not to be
                fixed under subsection (1) until the prescribed period referred to
                in section 14A(1) of the Government Financial Responsibility
                Act 2000 is 90 days or less.




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                      Financial Administration Legislation Amendment Bill 2004
          Amendments to Financial Administration and Audit Act 1985     Part 2

                                                                                    s. 3



     Part 2 -- Amendments to Financial Administration and
                     Audit Act 1985
     3.              The Act amended
                     The amendments in this Part are to the Financial Administration
5                    and Audit Act 1985*.
                     [* Reprint 8 as at 9 July 2004.]

     4.              Section 3 amended
          (1)        Section 3(1) is amended by deleting the definition of "principal
                     accounting officer".
10        (2)        Section 3(2)(c), (d) and (e) are deleted and the following
                     paragraph is inserted instead --
                           "
                               (c)   the Parliamentary Services Department;
                                                                                      ".

15   5.              Section 10 amended
                     Section 10(3) is repealed.

     6.              Section 25 amended
                     Section 25(2) is repealed.

     7.              Section 27 amended
20                   After section 27(2) the following subsection is inserted --
                "
                    (2a)   Moneys standing to the credit of a suspense account
                           under subsection (2) may be transferred as and when
                           needed for application in connection with any
25                         commitment referred to in that subsection and, subject
                           to subsection (3), are not to be applied in any other
                           way.
                                                                                      ".

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     Financial Administration Legislation Amendment Bill 2004
     Part 2         Amendments to Financial Administration and Audit Act 1985

     s. 8



     8.           Section 52 amended
                  Section 52(12) is amended by deleting "65A" and inserting
                  instead --
                  "     70A ".

5    9.           Section 56 replaced
                  Section 56 is repealed and the following section is inserted
                  instead --
     "
            56.          Chief finance officer
10                (1)    Each accountable officer of a department and each
                         accountable authority of a statutory authority shall
                         designate one position of chief finance officer and shall
                         advise the Auditor General of that designation.
                  (2)    The chief finance officer for a department or statutory
15                       authority is responsible to the accountable officer or
                         accountable authority, as the case requires, for --
                           (a) the preparation of financial information to
                                 facilitate the discharge of statutory reporting
                                 obligations of the department or statutory
20                               authority;
                           (b) the provision of advice on the effectiveness of
                                 accounting and financial management
                                 information systems and financial controls in
                                 meeting the requirements of the department or
25                               statutory authority;
                           (c) the provision of advice concerning the financial
                                 implications of, and financial risks to, the
                                 department's or statutory authority's current
                                 and projected services;
30                         (d) the development of strategic options for the
                                 future financial management and capability of
                                 the department or statutory authority; and

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         Amendments to Financial Administration and Audit Act 1985     Part 2

                                                                            s. 10



                       (e)    the development of financial management skills
                              within the department or statutory authority.
                                                                                ".

     10.       Section 58 amended
5              Section 58(2)(fa) is amended by deleting "section 65A on the
               abolition of a department" and inserting instead --
                       "
                              section 70A on the abolition of a department or
                              statutory authority
10                                                                              ".

     11.       Part II Division 12 repealed
               Part II Division 12 is repealed.

     12.       Part II Division 13 repealed
               Part II Division 13 is repealed.

15   13.       Part II Division 14 heading replaced
               The heading to Part II Division 14 is repealed and the following
               heading is inserted instead --
              "
                             Division 14 -- Annual reports
20                                                                              ".

     14.       Section 65B inserted
               After the heading to Part II Division 14 the following section is
               inserted --
     "
25          65B.     Treasurer's reports and statements
                     The Treasurer's duties with respect to financial reports
                     and statements are set out in the Government Financial
                     Responsibility Act 2000.
                                                                                ".

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     Financial Administration Legislation Amendment Bill 2004
     Part 2         Amendments to Financial Administration and Audit Act 1985

     s. 15



     15.           Section 66 amended
           (1)     Section 66(1) is amended as follows:
                       (a)    by deleting "The accountable authority of a statutory
                              authority shall cause to be prepared and submitted to the
5                             Minister, within 2 months after the end of the financial
                              year of the statutory authority," and inserting instead --
                   "
                             After the end of each financial year the accountable
                             officer of a department or the accountable authority of
10                           a statutory authority shall cause to be prepared
                                                                                       ";
                       (b)    in paragraph (c) by deleting "statutory authority" and
                              inserting instead --
                              "
15                                  department or statutory authority, as the case
                                    requires,
                                                                                       ".
           (2)     Section 66(4) is amended as follows:
                    (a) by deleting "A statutory authority" and inserting
20                        instead --
                          " A department or statutory authority ";
                    (b) by inserting after "ensure that the" --
                          " accountable officer of the department or the ";
                    (c) by inserting after "body that the" --
25                        " accountable officer or ".

     16.           Section 67 replaced
                   Section 67 is repealed and the following section is inserted
                   instead --
     "
30           67.             Financial statements
                   (1)       Unless the Treasurer otherwise approves, the financial
                             statements referred to in section 66(1)(a) shall be

     page 6
                   Financial Administration Legislation Amendment Bill 2004
       Amendments to Financial Administration and Audit Act 1985     Part 2

                                                                                  s. 17



                           prepared in accordance with the accounting standards
                           and other requirements issued by the Australian
                           Accounting Standards Board.
                     (2)   Without limiting subsection (1), the financial
5                          statements referred to in section 66(1)(a) shall --
                             (a) include such financial statements and
                                  information as may be directed by the
                                  Treasurer's Instructions together with other
                                  financial information that the Minister may
10                                require; and
                             (b) be certified in the manner required by the
                                  Treasurer's Instructions.
                                                                                      ".

     17.             Section 68 amended
15         (1)       Section 68 is amended as follows:
                      (a) by inserting before "The" the subsection designation
                            "(1)";
                      (b) by inserting after "The" --
                            " accountable officer of a department or the ";
20                    (c) by deleting "within 2 months after the end of the
                            financial year of the statutory authority".
           (2)       At the end of section 68 the following subsection is inserted --
                 "
                     (2)   After receiving the opinion of the Auditor General
25                         under section 93(2), the accountable officer of the
                           department or the accountable authority of the statutory
                           authority shall submit the annual report referred to in
                           section 66(1) to the Minister.
                                                                                      ".




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     Part 2         Amendments to Financial Administration and Audit Act 1985

     s. 18



     18.              Section 69 amended
           (1)        Section 69(1) is repealed and the following subsections are
                      inserted instead --
                 "
5                     (1)       The Minister shall cause to be laid before both Houses
                                of Parliament within the prescribed period --
                                  (a) a copy of each annual report prepared under
                                        section 66 in relation to a financial year; and
                                  (b) a copy of the opinion of the Auditor General
10                                      prepared and signed under section 93 in relation
                                        to the financial statements and performance
                                        indicators contained in the annual report.
                     (1a)       In subsection (1) --
                                "prescribed period" means --
15                                  (a) 128 days after the end of the financial year;
                                         or
                                    (b) the period after the end of the financial year
                                         prescribed by the regulations,
                                    whichever is the shorter period.
20                                                                                         ".
           (2)        Section 69(2) is amended as follows:
                          (a)    by inserting after "on the expiration of the" --
                                 " prescribed ";
                          (b)    by inserting after "on the expiration of that" --
25                               " prescribed ";
                          (c)    in paragraph (a) by inserting after "report of the" --
                                 " accountable officer or ".
           (3)        Section 69(3) is amended by inserting after "report of the" --
                      "     accountable officer or    ".



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                     Financial Administration Legislation Amendment Bill 2004
         Amendments to Financial Administration and Audit Act 1985     Part 2

                                                                                   s. 19



           (4)     Section 69(4) is amended by inserting after "report of the" --
                   "     accountable officer or   ".

     19.           Section 70 replaced
                   Section 70 is repealed and the following section is inserted
5                  instead --
     "
             70.           Minister to advise if annual report cannot be tabled
                           If the Minister is not able to cause a copy of an annual
                           report and the opinion of the Auditor General referred
10                         to in section 69(1) to be laid before both Houses of
                           Parliament within the prescribed period referred to in
                           section 69(1), the Minister shall on or before the expiry
                           of that period inform both Houses of Parliament of the
                           inability to cause the report and opinion to be tabled
15                         and the reasons for that inability.
                                                                                       ".

     20.           Part II Division 15 heading inserted
                   After section 70 the following Division heading is inserted --
                 "
20                                Division 15 -- Final reports
                                                                                       ".

     21.           Section 70A replaced
                   Section 70A is repealed and the following section is inserted
                   instead --
25   "
             70A.          Final report on abolition of department or statutory
                           authority
                   (1)     The purpose of this section is to secure proper
                           accountability on the abolition of a department or a


                                                                                  page 9
     Financial Administration Legislation Amendment Bill 2004
     Part 2         Amendments to Financial Administration and Audit Act 1985

     s. 21



                     statutory authority by providing for a final report
                     that --
                       (a) complies with the Treasurer's Instructions and
                             with the requirements of this Act for annual
5                            reports as modified under subsection (6); and
                       (b) is prepared and submitted by a reporting officer
                             appointed by the Treasurer under
                             subsection (2).
               (2)   Before, on or after the abolition of a department or
10                   statutory authority the Treasurer shall appoint a person
                     ("the reporting officer") to prepare and submit a
                     report ("the final report") in respect of the department
                     or statutory authority for the period from the expiry of
                     the financial year of the department or statutory
15                   authority last reported on under this Act to the abolition
                     of the department or statutory authority.
               (3)   The Treasurer may give the reporting officer written
                     directions as to the preparation and submission of the
                     final report.
20             (4)   On appointment under subsection (2), the reporting
                     officer has a duty to prepare and submit the final
                     report.
               (5)   The final report --
                      (a) shall include --
25                             (i) financial statements of the kind referred
                                    to in section 66(1)(a); and
                              (ii) information of the kind referred to in
                                    section 66(1)(d);
                            and
30                    (b) shall also include --
                               (i) information of the kind referred to in
                                    section 66(1)(b); and


     page 10
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     Amendments to Financial Administration and Audit Act 1985     Part 2

                                                                          s. 21



                          (ii)   a report of the kind referred to in
                                 section 66(1)(c),
                         to the extent that it is practicable for the
                         reporting officer to include them.
5          (6)   Directions given by the Treasurer for the purposes of
                 this section may include directions --
                   (a) specifying information to be included in the
                         final report;
                   (b) so far as is necessary to enable the purpose of
10                       this section to be achieved effectively and
                         without delay, modifying the application of
                         Division 14 and any related regulations to the
                         final report;
                   (c) concerning such supplementary and incidental
15                       matters as the Treasurer thinks desirable to
                         ensure proper accountability in respect of the
                         abolished department or statutory authority;
                   (d) if the abolition of the department or statutory
                         authority takes effect otherwise than on or at
20                       the end of 30 June in any year, specifying a
                         date by which the report is to be prepared and
                         submitted to the Minister; and
                   (e) if there is no Minister responsible or doubt
                         exists as to whether a Minister is responsible,
25                       directing (after necessary consultations) which
                         Minister shall be the Minister for the purposes
                         of the application of sections 66 and 69 to the
                         final report.
           (7)   The Treasurer may amend or cancel a direction given
30               for the purposes of this section.
           (8)   For the purposes of this section, the reporting officer is
                 entitled to be provided with reasonable assistance and
                 facilities and to have full and free access at all
                 reasonable times to all accounts and such other

                                                                        page 11
     Financial Administration Legislation Amendment Bill 2004
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     s. 22



                        information, documents and records as the reporting
                        officer considers necessary for the purposes of this
                        section that is or are in the possession of any person;
                        and the reporting officer may make copies of or take
5                       extracts from any of those accounts, documents and
                        records and such other information.
                (9)     A person who has in his possession any accounts,
                        information, documents or records of the kind referred
                        to in subsection (8) shall at all reasonable times upon
10                      request by the reporting officer produce to the
                        reporting officer such accounts, information,
                        documents or records as are specified in the request.
                        Penalty: $1 000.
               (10)     Subject to any directions given by the Treasurer for the
15                      purposes of this section, the reporting officer shall
                        submit the financial statements prepared and
                        information (if any) provided under subsection (5)(a)(i)
                        and (b)(i) for the opinion of the Auditor General.
               (11)     Subject to any necessary modifications, this Act shall
20                      apply to the financial statements prepared and
                        information (if any) provided under subsection (5)(a)(i)
                        and (b)(i) in the same way as it applies to financial
                        statements prepared and information provided under
                        section 66(1)(a) and (b).
25             (12)     Sections 69 and 70 apply to the final report in the same
                        way as they apply to annual reports referred to in
                        section 66 but the prescribed period under
                        section 69(1) is taken to be 14 days after the final
                        report is submitted to the Minister.
30                                                                                 ".
     22.        Section 81 amended
                Section 81(2) is amended by deleting "section 62(1)(a) and (b)"
                and inserting instead --
                "     section 66(1)(a) and (b)   ".

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                   Financial Administration Legislation Amendment Bill 2004
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                                                                               s. 23



     23.         Section 93 amended
           (1)   Section 93(1) is amended as follows:
                     (a)   by deleting ", within the periods specified in
                           subsection (1a), prepare and sign an opinion on the audit
5                          of the Treasurer's annual statements," and inserting
                           instead --
                           " prepare and sign an opinion on the audit of ";
                     (b)   in paragraph (c) by deleting "the Treasurer and the
                           Treasury or the department or statutory authority, as the
10                         case may require," and inserting instead --
                           " the department or statutory authority    ".
           (2)   Section 93(1a) is repealed.
           (3)   Section 93(2) is amended as follows:
                     (a)   by deleting "within the periods specified in
15                         subsection (1a) transmit his opinions prepared and
                           signed under that subsection" and inserting instead --
                           " transmit his opinions ";
                     (b)   by deleting paragraph (a).

     24.         Section 94 repealed
20               Section 94 is repealed.

     25.         Section 95 amended
                 Section 95(1) is amended by inserting after "this Act" --
                 "    and the Government Financial Responsibility Act 2000 ".

     26.         Schedule 1A amended
25         (1)   Schedule 1A Part I is amended as follows:
                  (a) in the item relating to section 62(1) --
                          (i) by deleting "62(1)" and inserting instead --
                               " 66(1) ";

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     Financial Administration Legislation Amendment Bill 2004
     Part 2         Amendments to Financial Administration and Audit Act 1985

     s. 26



                         (ii)    by deleting "62. (1)" and inserting instead --
                                 " 66. (1) ";
                         (iii) by deleting "The" and inserting instead --
                                 " After the end of each financial year the "; and
5                        (iv) by deleting "by 31 August in each year";
                 (b)    in the item relating to section 63 --
                           (i) by deleting "63" in both places where it occurs
                                 and inserting instead --
                                 " 68 ".
10                        (ii) by deleting "by 31 August in each year"; and
                         (iii) by deleting "section 62(1)(a) and (b)" and
                                 inserting instead --
                                 " section 66(1)(a) and (b) ";
                 (c)    by deleting the item relating to section 64 and inserting
15                      instead --
             "
                   69            69. (1) The accountable officer shall
                                 transmit --
                                      (a) a copy of the annual report referred to in
                                          section 66 in relation to a financial year;
                                          and
                                      (b) a copy of the opinion of the Auditor
                                          General prepared and signed under
                                          section 93 in relation to the financial
                                          statements and performance indicators
                                          of the department,
                                to both Houses of Parliament within the
                                prescribed period if the Parliament is then in
                                session and sitting.
                                    (2)   In subsection (1) --
                                          "prescribed period" means --
                                                (a) 128 days after the end of the
                                                    financial year; or

     page 14
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                                                                                 s. 26



                                               (b) the period after the end of the
                                                    financial year prescribed by the
                                                    regulations,
                                               whichever is the shorter period.
                                   (3) If within or on the expiration of the
                              prescribed period referred to in subsection (1) the
                              Parliament is not then in session and sitting so
                              that subsection (1) cannot be complied with, the
                              accountable officer shall transmit copies of the
                              annual report referred to in section 66 together
                              with a copy of the opinion of the Auditor General
                              to the Clerk of the Legislative Assembly and the
                              Clerk of the Legislative Council and make the
                              report and the opinion available to the public.
                                                                                       ";
                (d)    by deleting the item relating to section 65 and inserting
                       instead --
           "
                  70         70. If the accountable officer is not able to
                             transmit copies of an annual report and the
                             opinion of the Auditor General under
                             section 69(1) or (3), as the case requires, in
                             accordance with that provision, the accountable
                             officer shall on or before the expiry of the
                             prescribed period referred to in section 69(1)
                             inform both Houses of Parliament of the inability
                             to do so and the reasons for that inability.
5                                                                                      ";
                (e)    by deleting the item relating to section 94(1)(b);
                (f)    by deleting the item relating to section 94(2).
     (2)       Schedule 1A Part II is amended as follows:
                (a) in the item relating to section 62(1) --
10                      (i) by deleting "62(1)" and inserting instead --
                             " 66(1) ";



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     Financial Administration Legislation Amendment Bill 2004
     Part 2         Amendments to Financial Administration and Audit Act 1985

     s. 26



                         (ii)    by deleting "62. (1)" and inserting instead --
                                 " 66. (1) ";
                         (iii) by deleting "The" and inserting instead --
                                 " After the end of each financial year the "; and
5                        (iv) by deleting "by 31 August in each year";
                 (b)    in the item relating to section 63 --
                           (i) by deleting "63" in both places where it occurs
                                 and inserting instead --
                                 " 68 ";
10                        (ii) by deleting "by 31 August in each year"; and
                         (iii) by deleting "section 62(1)(a) and (b)" and
                                 inserting instead --
                                 " section 66(1)(a) and (b) ";
                 (c)    by deleting the item relating to section 64 and inserting
15                      instead --
             "
                   69           69. (1) The accountable officer of the Office of
                                the Auditor General shall transmit --
                                     (a) a copy of the annual report referred to in
                                          section 66 in relation to a financial year;
                                          and
                                     (b) a copy of the opinion of the auditor
                                          appointed in accordance with
                                          section 81(2),
                                to both Houses of Parliament within the
                                prescribed period if the Parliament is then in
                                session and sitting.
                                   (2)    In subsection (1) --
                                          "prescribed period" means --
                                                 (a) 128 days after the end of the
                                                     financial year; or




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                                                                                s. 26



                                           (b) the period after the end of the
                                                financial year prescribed by the
                                                regulations,
                                           whichever is the shorter period.
                               (3) If within or on the expiration of the
                          prescribed period referred to in subsection (1) the
                          Parliament is not then in session and sitting so
                          that subsection (1) cannot be complied with, the
                          accountable officer shall transmit copies of the
                          annual report referred to in section 66 together
                          with a copy of the opinion of the auditor to the
                          Clerk of the Legislative Assembly and the Clerk
                          of the Legislative Council and make the report
                          and the opinion available to the public.
                               (4) The annual report of the accountable
                          officer of the Office of the Auditor General and
                          the auditor's opinion may be attached to a report
                          prepared and submitted under section 95 or
                          submitted separately.
                                                                                   ";
            (d)    by deleting the item relating to section 65 and inserting
                   instead --
        "
              70         70. If the accountable officer of the Office of the
                         Auditor General is not able to transmit copies of
                         an annual report and the opinion of the auditor
                         under section 69(1) or (3), as the case requires, in
                         accordance with that provision, the accountable
                         officer shall on or before the expiry of the
                         prescribed period referred to in section 69(1)
                         inform both Houses of Parliament of the inability
                         to do so and the reasons for that inability.
5                                                                                  ".




                                                                         page 17
     Financial Administration Legislation Amendment Bill 2004
     Part 3         Amendments to Government Financial Responsibility Act 2000

     s. 27



             Part 3 -- Amendments to Government Financial
                        Responsibility Act 2000
     27.         The Act amended
                 The amendments in this Part are to the Government Financial
5                Responsibility Act 2000*.
                 [* Act No. 26 of 2000.]

     28.         Section 4 amended
           (1)   Section 4 is amended by inserting in the appropriate
                 alphabetical positions the following definitions --
10               "
                        "Annual Report on State Finances" means a report
                           under section 14A;
                        "Quarterly Financial Results Report" means a report
                           under section 16;
15                                                                                ".
           (2)   Section 4 is amended by deleting the definition of "Australian
                 Accounting Standards" and inserting instead --
                 "
                        "Australian Accounting Standards" means the
20                         accounting standards and other requirements
                           issued by the Australian Accounting Standards
                           Board;
                                                                                  ".
           (3)   Section 4 is amended in the definition of "external reporting
25               standards" by deleting "and" after paragraph (a) and inserting
                 instead --
                 " or     ".




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                                                                                      s. 29



     29.             Section 5 amended
           (1)       Section 5(1) is amended by deleting "ask a public sector body
                     for" and inserting instead --
                     "     request a public sector body to provide    ".
5          (2)       After section 5(2) the following subsection is inserted --
                 "
                     (3)     A public sector body is to comply with a request under
                             subsection (1) within the time, and in the form,
                             specified in the request.
10                                                                                        ".

     30.             Section 9 amended
                     After section 9(2) the following subsection is inserted --
                 "
                     (3)     If the Treasurer is not able to release --
15                             (a) an Annual Report on State Finances, and the
                                     opinion of the Auditor General referred to in
                                     section 14B(1), within the period referred to in
                                     section 14A(1); or
                               (b) a Quarterly Financial Results Report within the
20                                   period referred to in section 16(2),
                             the Treasurer is to, before the expiration of that period,
                             inform both Houses of Parliament of the inability to
                             release the report and the reasons for that inability.
                                                                                          ".

25   31.             Section 14 repealed
                     Section 14 is repealed.




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     s. 32



     32.         Section 14A inserted and amended
           (1)   After section 14 the following section is inserted --
     "
             14A.      Annual Report on State Finances
5                (1)   The Treasurer is to release within the prescribed
                       period --
                         (a) an Annual Report on State Finances for each
                              budget year; and
                         (b) an opinion of the Auditor General prepared and
10                            signed under section 14B(1) in relation to the
                              Annual Report on State Finances.
                 (2)   In subsection (1) --
                       "prescribed period" means --
                            (a) 150 days after the end of the financial year;
15                               or
                            (b) the period after the end of the financial year
                                 prescribed by the regulations,
                            whichever is the shorter period.
                 (3)   An Annual Report on State Finances must --
20                      (a) be prepared in accordance with external
                             reporting standards;
                        (b) include the financial result for the budget year;
                             and
                        (c) include any other matter described in the
25                           regulations.
                 (4)   An Annual Report on State Finances is to be certified
                       in the manner prescribed by the regulations.
                                                                                 ".




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     Amendments to Government Financial Responsibility Act 2000       Part 3

                                                                                s. 33



           (2)   Section 14A(3) as inserted by subsection (1) of this section is
                 amended as follows:
                  (a) by deleting "and" after paragraph (b);
                  (b) by inserting after paragraph (b) --
5                      "
                           (ba)   include an explanation of the factors and
                                  considerations that contributed to any material
                                  differences between the financial result and the
                                  financial projections;
10                         (bb)   include an explanation of the factors and
                                  considerations that contributed to any material
                                  differences between the financial result and the
                                  Government's medium-term targets applying at
                                  the beginning of the budget year; and
15                                                                                   ".

     33.         Section 14B inserted
                 Before section 15 the following section is inserted --
     "
             14B.          Auditor General's opinion
20               (1)   The Treasurer is to submit the Annual Report on State
                       Finances to the Auditor General.
                 (2)   The Auditor General is to --
                        (a) prepare and sign an opinion on the audit of the
                             Annual Report on State Finances and is to state
25                           whether in the opinion of the Auditor General
                             the report --
                                (i) has been prepared in accordance with
                                    external reporting standards; and
                               (ii) has been properly drawn up so as to
30                                  present fairly the operating results and
                                    cashflows of the Government for the


                                                                             page 21
     Financial Administration Legislation Amendment Bill 2004
     Part 3         Amendments to Government Financial Responsibility Act 2000

     s. 34



                                          budget year and the financial position at
                                          the end of the budget year;
                                  and
                            (b)   transmit the opinion to the Treasurer.
5                    (3)   Part III Division 2 of the Financial Administration and
                           Audit Act 1985 applies to and in respect of an audit
                           carried out for the purposes of this section as if the
                           audit were performed under that Act.
                                                                                      ".

10   34.             Section 16 amended
           (1)       Section 16 is amended as follows:
                      (a) by inserting before "The" the subsection designation
                            "(1)";
                      (b) by deleting "statement for each quarter" and inserting
15                          instead --
                     "
                           Quarterly Financial Results Report for each quarter
                           ending on the last day of March, September or
                           December
20                                                                                    ".
           (2)       At the end of section 16 the following subsections are
                     inserted --
                 "
                     (2)   A Quarterly Financial Results Report is to be released
25                         within the prescribed period.
                     (3)   In subsection (2) --
                           "prescribed period" means --
                                (a) 90 days after the end of the quarter to which
                                     the Quarterly Financial Results Report
30                                   relates; or



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     Amendments to Government Financial Responsibility Act 2000       Part 3

                                                                             s. 35



                           (b)  the period prescribed by the regulations after
                                the end of the quarter to which the Quarterly
                                Financial Results Report relates,
                           whichever is the shorter period.
5                                                                                ".

     35.         Part 3 inserted
                 After section 17 the following Part is inserted --
     "
                                 Part 3 -- Miscellaneous
10         18.        Regulations
                      The Governor may make regulations prescribing all
                      matters that by this Act are required or permitted to be
                      prescribed or that are necessary or convenient to be
                      prescribed for giving effect to this Act.
15                                                                               ".




                                                                          page 23
     Financial Administration Legislation Amendment Bill 2004
     Part 4         Consequential amendments to other Acts

     s. 36



        Part 4 -- Consequential amendments to other Acts
     36.         Court Security and Custodial Services Act 1999 amended
           (1)   The amendments in this section are to the Court Security and
                 Custodial Services Act 1999*.
5                [* Reprinted as at13 July 2001.
                    For subsequent amendments see Western Australian
                    Legislation Information Tables for 2003, Table 1, p. 87-8 and
                    Acts Nos. 78 of 2003 and 4 of 2004.]
           (2)   Section 28(3) is amended by deleting "section 62" and inserting
10               instead --
                 "   section 66   ".

     37.         Disability Services Act 1993 amended
           (1)   The amendment in this section is to the Disability Services
                 Act 1993*.
15               [* Reprinted as at 26 May 2000.
                    For subsequent amendments see Western Australian
                    Legislation Information Tables for 2003, Table 1, p. 105.]
           (2)   Section 29(1) is amended by deleting "62 or".

     38.         Energy Coordination Act 1994 amended
20         (1)   The amendments in this section are to the Energy Coordination
                 Act 1994*.
                 [* Reprinted as at 5 May 2000.
                    For subsequent amendments see Western Australian
                    Legislation Information Tables for 2003, Table 1, p. 120 and
25                  Acts Nos. 53 and 67 of 2003.]
           (2)   Section 10(2)(b) is amended by deleting "section 62" and
                 inserting instead --
                 "   section 66   ".


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                           Financial Administration Legislation Amendment Bill 2004
                              Consequential amendments to other Acts         Part 4

                                                                                 s. 39



     39.         Grain Marketing Act 2002 amended
           (1)   The amendments in this section are to the Grain Marketing
                 Act 2002*.
                 [* Act No. 30 of 2002.
5                   For subsequent amendments see Western Australian
                    Legislation Information Tables for 2003, Table 1, p. 165.]
           (2)   Section 15(1)(b) is amended by deleting "Division 13" and
                 inserting instead --
                 "    Division 14    ".
10         (3)   Section 17(6) is amended by deleting "section 62" and inserting
                 instead --
                 "    section 66    ".

     40.         Inspector of Custodial Services Act 2003 amended
           (1)   The amendments in this section are to the Inspector of Custodial
15               Services Act 2003*.
                 [* Act No. 75 of 2003.]
           (2)   Section 33(2)(a) is amended as follows:
                     (a)   in subparagraph (i) by deleting "section 62" and
                           inserting instead --
20                         " section 66 ";
                     (b)   in subparagraph (ii) by deleting "section 63" and
                           inserting instead --
                           " section 67 ".
           (3)   Section 38 is amended by deleting "Division 13" and inserting
25               instead --
                 "    Division 14    ".




                                                                               page 25
     Financial Administration Legislation Amendment Bill 2004
     Part 4         Consequential amendments to other Acts

     s. 41



           (4)   Schedule 1 is amended as follows:
                  (a) by deleting "Division 13" in both places where it occurs
                        and inserting instead --
                        " Division 14 ";
5                 (b) by deleting "62." and inserting instead --
                        " 66. ";
                  (c) by deleting section 63 as it is set out in that Schedule.

     41.         Land Administration Act 1997 amended
           (1)   The amendments in this section are to the Land Administration
10               Act 1997*.
                 [* Reprinted as at 22 June 2001.
                    For subsequent amendments see Western Australian
                    Legislation Information Tables for 2003, Table 1, p. 206-07
                    and Act No. 56 of 2003.]
15         (2)   Section 96(2) is amended by deleting "section 62" and inserting
                 instead --
                 "   section 66   ".

     42.         Public Sector Management Act 1994 amended
           (1)   The amendments in this section are to the Public Sector
20               Management Act 1994*.
                 [* Reprint 6 as at 14 May 2004.]
           (2)   Section 31(1)(a) is amended by deleting "section 62" and
                 inserting instead --
                 "   section 66   ".




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                        Financial Administration Legislation Amendment Bill 2004
                           Consequential amendments to other Acts         Part 4

                                                                             s. 43



     43.         Taxi Act 1994 amended
           (1)   The amendments in this section are to the Taxi Act 1994*.
                 [* Reprinted as at 11 October 2002.
                    For subsequent amendments see Western Australian
5                   Legislation Information Tables for 2003, Table 1, p. 385.]
           (2)   Section 5(2) is amended by deleting "section 62" and inserting
                 instead --
                 "   section 66   ".

     44.         Veterinary Preparations and Animal Feeding Stuffs Act 1976
10               amended
           (1)   The amendments in this section are to the Veterinary
                 Preparations and Animal Feeding Stuffs Act 1976*.
                 [* Reprinted as at 20 August 1999 .
                    For subsequent amendments see Western Australian
15                  Legislation Information Tables for 2003, Table 1, p. 412.]
           (2)   Section 10(3) is amended by deleting "section 62" and inserting
                 instead --
                 "   section 66   ".

     45.         Water Services Licensing Act 1995 amended
20         (1)   The amendments in this section are to the Water Services
                 Licensing Act 1995*.
                 [* Reprinted as at 28 July 2000.
                    For subsequent amendments see Western Australian
                    Legislation Information Tables for 2003, Table 1, p. 419.]
25         (2)   Section 59E(7) is amended by deleting "section 62" and
                 inserting instead --
                 "   section 66   ".




 


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