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


FINANCIAL ADMINISTRATION LEGISLATION AMENDMENT BILL 2005

                        Western Australia

      Financial Administration Legislation
             Amendment Bill 2005
                           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    Part II Division 12 repealed              5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    Part II Division 13 repealed              5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                      6
15.    Section 66 amended                        6
16.    Section 67 replaced                       7
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                     10
22.    Section 81 amended                       13
23.    Section 93 amended                       13

                             012--2              page i
Financial Administration Legislation Amendment Bill 2005

Contents




   24.     Section 94 repealed                                14
   25.     Section 95 amended                                 14
   26.     Schedule 1A amended                                14
           Part 3 -- Amendments to Government
                Financial Responsibility Act 2000
   27.     The Act amended                                    19
   28.     Section 4 amended                                  19
   29.     Section 5 amended                                  19
   30.     Section 9 amended                                  20
   31.     Section 14 repealed                                20
   32.     Section 14A inserted and amended                   20
   33.     Section 14B inserted                               22
   34.     Section 16 amended                                 23
   35.     Part 3 inserted                                    24
           Part 4 -- Consequential amendments to
                other Acts
   36.     Carers Recognition Act 2004                        25
   37.     Court Security and Custodial Services Act 1999
           amended                                            25
   38.     Disability Services Act 1993 amended               25
   39.     Energy Coordination Act 1994 amended               26
   40.     Grain Marketing Act 2002 amended                   26
   41.     Inspector of Custodial Services Act 2003 amended   26
   42.     Land Administration Act 1997 amended               27
   43.     Public Sector Management Act 1994 amended          28
   44.     Taxi Act 1994 amended                              28
   45.     Veterinary Chemical Control and Animal Feeding
           Stuffs Act 1976 amended                            28
   46.     Water Services Licensing Act 1995 amended          29




page ii
                           Western Australia

                     LEGISLATIVE ASSEMBLY

              (As amended during consideration in detail)

        Financial Administration Legislation
               Amendment Bill 2005

                               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:




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     Financial Administration Legislation Amendment Bill 2005
     Part 1         Preliminary
     s. 1




                             Part 1 --    Preliminary
     1.        Short title
               This Act is the Financial Administration Legislation
               Amendment Act 2005.
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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          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.
                    For subsequent amendments see Western Australian
                    Legislation Information Tables for 2004, Table 1, p. 165 and
                    Gazette 4 February 2005 p. 623-4.]
10   4.          Section 3 amended
          (1) Section 3(1) is amended by deleting the definition of "principal
              accounting officer".
          (2) Section 3(2)(c), (d) and (e) are deleted and the following
              paragraph is inserted instead --
15                 "
                      (c) the Parliamentary Services Department;
                                                                             ".
     5.          Section 10 amended
                 Section 10(3) is repealed.
20   6.          Section 25 amended
                 Section 25(2) is repealed.
     7.          Section 27 amended
                 After section 27(2) the following subsection is inserted --
             "
25               (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

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     Financial Administration Legislation Amendment Bill 2005
     Part 2         Amendments to Financial Administration and Audit Act 1985
     s. 8




                          commitment referred to in that subsection and, subject to
                          subsection (3), are not to be applied in any other way.
                                                                                      ".
     8.             Section 52 amended
5                   Section 52(12) is amended by deleting "65A" and inserting
                    instead --
                    " 70A ".
     9.             Section 56 replaced
                    Section 56 is repealed and the following section is inserted
10                  instead --
     "
              56.         Chief finance officer
                    (1) Each accountable officer of a department and each
                        accountable authority of a statutory authority shall
15                      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
                        authority is responsible to the accountable officer or
                        accountable authority, as the case requires, for --
20                        (a) the preparation of financial information to
                                facilitate the discharge of statutory reporting
                                obligations of the department or statutory
                                authority;
                          (b) the provision of advice on the effectiveness of
25                              accounting and financial management
                                information systems and financial controls in
                                meeting the requirements of the department or
                                statutory authority;
                          (c) the provision of advice concerning the financial
30                              implications of, and financial risks to, the


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                                                                        s. 10




                         department's or statutory authority's current
                         and projected services;
                     (d) the development of strategic options for the
                         future financial management and capability of
5                        the department or statutory authority; and
                     (e) the development of financial management skills
                         within the department or statutory authority.
                                                                             ".
     10.     Section 58 amended
10           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;
15                                                                           ".
     11.     Part II Division 12 repealed
             Part II Division 12 is repealed.
     12.     Part II Division 13 repealed
             Part II Division 13 is repealed.
20   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
25                                                                           ".




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     Part 2         Amendments to Financial Administration and Audit Act 1985
     s. 14




     14.        Section 65B inserted
                After the heading to Part II Division 14 the following section is
                inserted --
     "
5             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.
                                                                                 ".
10   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
                       Minister, within 2 months after the end of the financial
15                     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
                     a statutory authority shall cause to be prepared
20                                                                              ";
                 (b) in paragraph (c) by deleting "statutory authority" and
                       inserting instead --
                       "
                             department or statutory authority, as the case
25                           requires,
                                                                                ".
           (2) Section 66(4) is amended as follows:
                 (a) by deleting "A statutory authority" and inserting
                       instead --
30                     " A department or statutory authority ";
                 (b) by inserting after "ensure that the" --
                       " accountable officer of the department or the ";

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                                                                                   s. 16




                    (c) by inserting after "body that the" --
                        " accountable officer or ".
     16.           Section 67 replaced
                   Section 67 is repealed and the following section is inserted
5                  instead --
     "
             67.         Financial statements
                   (1) Unless the Treasurer otherwise approves, the financial
                       statements referred to in section 66(1)(a) shall be
10                     prepared in accordance with the accounting standards
                       and other requirements issued by the Australian
                       Accounting Standards Board.
                   (2) Without limiting subsection (1), the financial
                       statements referred to in section 66(1)(a) shall --
15                       (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
                              require; and
20                       (b) be certified in the manner required by the
                              Treasurer's Instructions.
                                                                                     ".
     17.           Section 68 amended
           (1) Section 68 is amended as follows:
25              (a) by inserting before "The" the subsection designation
                      "(1)";
                (b) by inserting after "The" --
                      " accountable officer of a department or the ";
                 (c) by deleting "within 2 months after the end of the
30                    financial year of the statutory authority".


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     Financial Administration Legislation Amendment Bill 2005
     Part 2         Amendments to Financial Administration and Audit Act 1985
     s. 18




           (2) At the end of section 68 the following subsection is inserted --
              "
                (2) After receiving the opinion of the Auditor General
                     under section 93(2), the accountable officer of the
5                    department or the accountable authority of the statutory
                     authority shall submit the annual report referred to in
                     section 66(1) to the Minister.
                                                                              ".
     18.        Section 69 amended
10         (1) Section 69(1) is repealed and the following subsections are
                 inserted instead --
              "
                 (1) The Minister shall cause to be laid before both Houses
                       of Parliament within the prescribed period --
15                       (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
                               prepared and signed under section 93 in relation
                               to the financial statements and performance
20                             indicators contained in the annual report.
                (1a) In subsection (1) --
                       "prescribed period" means --
                            (a) 128 days after the end of the financial year;
                                  or
25                          (b) the period after the end of the financial year
                                  prescribed by the regulations,
                            whichever is the shorter period.
                                                                                  ".
           (2) Section 69(2) is amended as follows:
30              (a) by inserting after "on the expiration of the" --
                      " prescribed ";

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                                                                                   s. 19




                (b) by inserting after "on the expiration of that" --
                      " prescribed ";
                (c) in paragraph (a) by inserting after "report of the" --
                      " accountable officer or ".
5          (3) Section 69(3) is amended by inserting after "report of the" --
               " accountable officer or ".
           (4) Section 69(4) is amended by inserting after "report of the" --
               " accountable officer or ".
     19.           Section 70 replaced
10                 Section 70 is repealed and the following section is inserted
                   instead --
     "
             70.         Minister to advise if annual report cannot be tabled
                         If the Minister is not able to cause a copy of an annual
15                       report and the opinion of the Auditor General referred
                         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
20                       inability to cause the report and opinion to be tabled
                         and the reasons for that inability.
                                                                                     ".
     20.           Part II Division 15 heading inserted
                After section 70 the following Division heading is inserted --
25              "
                                Division 15 -- Final reports
                                                                                     ".



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     Financial Administration Legislation Amendment Bill 2005
     Part 2         Amendments to Financial Administration and Audit Act 1985
     s. 21




     21.        Section 70A replaced
                Section 70A is repealed and the following section is inserted
                instead --
     "
5             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
                    statutory authority by providing for a final report
10                  that --
                      (a) complies with the Treasurer's Instructions and
                            with the requirements of this Act for annual
                            reports as modified under subsection (6); and
                      (b) is prepared and submitted by a reporting officer
15                          appointed by the Treasurer under
                            subsection (2).
                (2) Before, on or after the abolition of a department or
                    statutory authority the Treasurer shall appoint a person
                    ("the reporting officer") to prepare and submit a
20                  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
                    authority last reported on under this Act to the abolition
                    of the department or statutory authority.
25              (3) The Treasurer may give the reporting officer written
                    directions as to the preparation and submission of the
                    final report.
                (4) On appointment under subsection (2), the reporting
                    officer has a duty to prepare and submit the final
30                  report.




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     Amendments to Financial Administration and Audit Act 1985       Part 2



                                                                      s. 21




           (5) The final report --
                 (a) shall include --
                          (i) financial statements of the kind referred
                               to in section 66(1)(a); and
5                        (ii) information of the kind referred to in
                               section 66(1)(d);
                       and
                 (b) shall also include --
                          (i) information of the kind referred to in
10                             section 66(1)(b); and
                         (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.
15         (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
20                     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
25                     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
30                     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


                                                                   page 11
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     Part 2         Amendments to Financial Administration and Audit Act 1985
     s. 21




                        (e) if there is no Minister responsible or doubt
                               exists as to whether a Minister is responsible,
                               directing (after necessary consultations) which
                               Minister shall be the Minister for the purposes
5                              of the application of sections 66 and 69 to the
                               final report.
                (7)   The Treasurer may amend or cancel a direction given
                      for the purposes of this section.
                (8)   For the purposes of this section, the reporting officer is
10                    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
                      information, documents and records as the reporting
                      officer considers necessary for the purposes of this
15                    section that is or are in the possession of any person;
                      and the reporting officer may make copies of or take
                      extracts from any of those accounts, documents and
                      records and such other information.
                (9)   A person who has in his possession any accounts,
20                    information, documents or records of the kind referred
                      to in subsection (8) shall at all reasonable times upon
                      request by the reporting officer produce to the
                      reporting officer such accounts, information,
                      documents or records as are specified in the request.
25                    Penalty: $1 000.
               (10)   Subject to any directions given by the Treasurer for the
                      purposes of this section, the reporting officer shall
                      submit the financial statements prepared and
                      information (if any) provided under subsection (5)(a)(i)
30                    and (b)(i) for the opinion of the Auditor General.
               (11)   Subject to any necessary modifications, this Act shall
                      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

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                                                                           s. 22




                    statements prepared and information provided under
                    section 66(1)(a) and (b).
               (12) Sections 69 and 70 apply to the final report in the same
                    way as they apply to annual reports referred to in
5                   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.
                                                                               ".
     22.        Section 81 amended
10              Section 81(2) is amended by deleting "section 62(1)(a) and (b)"
                and inserting instead --
                " section 66(1)(a) and (b) ".
     23.        Section 93 amended
           (1) Section 93(1) is amended as follows:
15              (a) by deleting ", within the periods specified in
                      subsection (1a), prepare and sign an opinion on the audit
                      of the Treasurer's annual statements," and inserting
                      instead --
                      " prepare and sign an opinion on the audit of ";
20              (b) in paragraph (c) by deleting "the Treasurer and the
                      Treasury or the department or statutory authority, as the
                      case may require," and inserting instead --
                      " the department or statutory authority ".
           (2) Section 93(1a) is repealed.
25         (3) Section 93(2) is amended as follows:
                (a) by deleting "within the periods specified in
                      subsection (1a) transmit his opinions prepared and
                      signed under that subsection" and inserting instead --
                      " transmit his opinions ";
30              (b) by deleting paragraph (a).


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     Financial Administration Legislation Amendment Bill 2005
     Part 2         Amendments to Financial Administration and Audit Act 1985
     s. 24




     24.        Section 94 repealed
                Section 94 is repealed.
     25.        Section 95 amended
                Section 95(1) is amended by inserting after "this Act" --
5               " and the Government Financial Responsibility Act 2000 ".
     26.        Schedule 1A amended
           (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 --
10                           " 66(1) ";
                        (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
15                     (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 ".
20                      (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) ";




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                                                                        s. 26




        (c) by deleting the item relating to section 64 and inserting
            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
                                      (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.
                                                                              ";



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     Financial Administration Legislation Amendment Bill 2005
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                  (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) --
                      (i) by deleting "62(1)" and inserting instead --
10                        " 66(1) ";
                     (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
15                  (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 ";
20                   (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) ";

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                                                                        s. 26




        (c) by deleting the item relating to section 64 and inserting
            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
                                     (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.




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                                  (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                                                                                   ".




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     Amendments to Government Financial Responsibility Act 2000           Part 3



                                                                           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;
                                                                                ".
     29.        Section 5 amended
25         (1) Section 5(1) is amended by deleting "ask a public sector body
               for" and inserting instead --
               " request a public sector body to provide ".



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     s. 30




           (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,
5                    specified in the request.
                                                                                   ".
     30.          Section 9 amended
                  After section 9(2) the following subsection is inserted --
              "
10                (3) If the Treasurer is not able to release --
                         (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
15                      (b) a Quarterly Financial Results Report within the
                              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.
20                                                                                 ".
     31.          Section 14 repealed
                  Section 14 is repealed.
     32.          Section 14A inserted and amended
           (1) After section 14 the following section is inserted --
25   "
              14A.      Annual Report on State Finances
                  (1) The Treasurer is to release within the prescribed
                      period --
                        (a) an Annual Report on State Finances for each
30                           budget year; and
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                                                                        s. 32




                   (b) an opinion of the Auditor General prepared and
                         signed under section 14B(1) in relation to the
                         Annual Report on State Finances.
             (2) In subsection (1) --
5                "prescribed period" means --
                      (a) 150 days after the end of the financial year;
                            or
                      (b) the period after the end of the financial year
                            prescribed by the regulations,
10                    whichever is the shorter period.
             (3) An Annual Report on State Finances must --
                   (a) be prepared in accordance with external
                         reporting standards;
                   (b) include the financial result for the budget year;
15                       and
                   (c) include any other matter described in the
                         regulations.
             (4) An Annual Report on State Finances is to be certified
                 in the manner prescribed by the regulations.
20                                                                           ".
       (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) --
25              "
                  (ba) include an explanation of the factors and
                       considerations that contributed to any material
                       differences between the financial result and the
                       financial projections;
30                (bb) include an explanation of the factors and
                       considerations that contributed to any material
                       differences between the financial result and the
                                                                     page 21
     Financial Administration Legislation Amendment Bill 2005
     Part 3         Amendments to Government Financial Responsibility Act 2000
     s. 33




                             Government's medium-term targets applying at
                             the beginning of the budget year; and
                                                                                ".
     33.        Section 14B inserted
5               Before section 15 the following section is inserted --
     "
              14B.   Auditor General's opinion
                (1) The Treasurer is to submit the Annual Report on State
                    Finances to the Auditor General.
10              (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
                             whether in the opinion of the Auditor General
                             the report --
15                              (i) has been prepared in accordance with
                                    external reporting standards; and
                               (ii) has been properly drawn up so as to
                                    present fairly the operating results and
                                    cashflows of the Government for the
20                                  budget year and the financial position at
                                    the end of the budget year;
                             and
                      (b) transmit the opinion to the Treasurer.
                (3) Part III Division 2 of the Financial Administration and
25                  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.
                                                                                ".




     page 22
                    Financial Administration Legislation Amendment Bill 2005
     Amendments to Government Financial Responsibility Act 2000            Part 3



                                                                             s. 34




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




                                                                          page 23
     Financial Administration Legislation Amendment Bill 2005
     Part 3         Amendments to Government Financial Responsibility Act 2000
     s. 35




     35.            Part 3 inserted
                    After section 17 the following Part is inserted --
     "
                                 Part 3 -- Miscellaneous
5             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.
10                                                                                  ".




     page 24
                       Financial Administration Legislation Amendment Bill 2005
                          Consequential amendments to other Acts          Part 4



                                                                           s. 36




       Part 4 -- Consequential amendments to other Acts
     36.        Carers Recognition Act 2004
           (1) The amendments in this section are to the Carers Recognition
               Act 2004*.
5              [* Act No. 37 of 2004.]
           (2) Section 12(6) is amended by deleting "section 62." and inserting
               instead --
               " section 66. ".
     37.        Court Security and Custodial Services Act 1999 amended
10         (1) The amendments in this section are to the Court Security and
               Custodial Services Act 1999*.
               [* Reprinted as at 13 July 2001.
                  For subsequent amendments see Western Australian
                  Legislation Information Tables for 2004, Table 1, p. 102.]
15         (2) Section 28(3) is amended by deleting "section 62" and inserting
               instead --
               " section 66 ".
     38.        Disability Services Act 1993 amended
           (1) The amendment in this section is to the Disability Services
20             Act 1993*.
               [* Reprinted as at 26 May 2000.
                  For subsequent amendments see Western Australian
                  Legislation Information Tables for 2004, Table 1, p. 124.]
           (2) Section 29(1) is amended by deleting "62 or".




                                                                        page 25
     Financial Administration Legislation Amendment Bill 2005
     Part 4         Consequential amendments to other Acts
     s. 39




     39.        Energy Coordination Act 1994 amended
           (1) The amendments in this section are to the Energy Coordination
               Act 1994*.
               [* Reprint 2 as at 10 September 2004.
5                 For subsequent amendments see Western Australian
                  Legislation Information Tables for 2004, Table 1, p. 142.]
           (2) Section 10(2)(b) is amended by deleting "section 62" and
               inserting instead --
               " section 66 ".
10   40.        Grain Marketing Act 2002 amended
           (1) The amendments in this section are to the Grain Marketing
               Act 2002*.
               [* Act No. 30 of 2002.
                  For subsequent amendments see Western Australian
15                Legislation Information Tables for 2004, Table 1, p. 192 and
                  Act No. 84 of 2004.]
           (2) Section 15(1)(b) is amended by deleting "Division 13" and
               inserting instead --
               " Division 14 ".
20         (3) Section 17(6) is amended by deleting "section 62." and inserting
               instead --
               " section 66. ".
     41.        Inspector of Custodial Services Act 2003 amended
           (1) The amendments in this section are to the Inspector of Custodial
25             Services Act 2003*.
               [* Act No. 75 of 2003.]



     page 26
                       Financial Administration Legislation Amendment Bill 2005
                          Consequential amendments to other Acts         Part 4



                                                                          s. 42




           (2) Section 33(2)(a) is amended as follows:
                 (a) in subparagraph (i) by deleting "section 62" and
                       inserting instead --
                       " section 66 ";
5                (b) in subparagraph (ii) by deleting "section 63" and
                       inserting instead --
                       " section 67 ".
           (3) Section 38 is amended by deleting "Division 13" and inserting
               instead --
10             " Division 14 ".
           (4) Schedule 1 is amended as follows:
                 (a) by deleting "Division 13" in both places where it occurs
                       and inserting instead --
                       "   Division 14   ";
15               (b) by deleting "62." and inserting instead --
                       "   66.  ";
                 (c) by deleting section 63 as it is set out in that Schedule.
     42.        Land Administration Act 1997 amended
           (1) The amendments in this section are to the Land Administration
20             Act 1997*.
               [* Reprinted as at 22 June 2001.
                  For subsequent amendments see Western Australian
                  Legislation Information Tables for 2004, Table 1, p. 240-1.]
           (2) Section 96(2) is amended by deleting "section 62" and inserting
25             instead --
               " section 66 ".




                                                                       page 27
     Financial Administration Legislation Amendment Bill 2005
     Part 4         Consequential amendments to other Acts
     s. 43




     43.        Public Sector Management Act 1994 amended
           (1) The amendments in this section are to the Public Sector
               Management Act 1994*.
               [* Reprint 6 as at 14 May 2004.
5                 For subsequent amendments see Western Australian
                  Legislation Information Tables for 2004, Table 1, p. 368.]
           (2) Section 31(1)(a) is amended by deleting "section 62" and
               inserting instead --
               " section 66 ".
10   44.        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
                  Legislation Information Tables for 2004, Table 1, p. 449.]
15         (2) Section 5(2) is amended by deleting "section 62" and inserting
               instead --
               " section 66 ".
     45.        Veterinary Chemical Control and Animal Feeding Stuffs
                Act 1976 amended
20         (1) The amendments in this section are to the Veterinary Chemical
               Control and Animal Feeding Stuffs Act 1976*.
               [* Reprinted as at 20 August 1999.
                  For subsequent amendments see Western Australian
                  Legislation Information Tables for 2004, Table 1, p. 476.]
25         (2) Section 10(3) is amended by deleting "section 62" and inserting
               instead --
               " section 66 ".



     page 28
                       Financial Administration Legislation Amendment Bill 2005
                          Consequential amendments to other Acts          Part 4



                                                                           s. 46




     46.        Water Services Licensing Act 1995 amended
           (1) The amendments in this section are to the Water Services
               Licensing Act 1995*.
               [* Reprinted as at 28 July 2000.
5                 For subsequent amendments see Western Australian
                  Legislation Information Tables for 2004, Table 1, p. 485.]
           (2) Section 59E(7) is amended by deleting "section 62" and
               inserting instead --
               " section 66 ".
10




 


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