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This is a Bill, not an Act. For current law, see the Acts databases.
South Australia
Government Election Financial Responsibility
Bill 2013
A BILL FOR
An Act to improve government pre-election financial responsibility and
reporting; and for other purposes.
Contents
1Short title
2Interpretation
3Exclusion of judicial proceedings
4Financial outlook
report
5Election financial
report
6Under Treasurer to brief Opposition on
unexpected changes
Schedule 1—Transitional
provision
1Election financial report relating to general
election on third Saturday in March 2014
The Parliament of South Australia enacts as
follows:
This Act may be cited as the Government Election Financial
Responsibility Act 2013.
(1) In this Act, unless
the contrary intention appears—
budget year means the financial year to which a budget
relates;
business day means any day except Saturday, Sunday or a
public holiday;
contingent liability means a liability that may be incurred,
subject to the occurrence of a certain event;
designated public financial corporation means a corporation
that the Treasurer, in preparing a financial outlook report, determines should
be regarded as a designated public financial corporation;
designated public non-financial corporation means a
corporation that the Treasurer, in preparing a financial outlook report,
determines should be regarded as a designated public non-financial
corporation;
economic forecast means a forecast of economic
conditions;
expenditure means the expenditure of government
monies;
external reporting standard means a reporting standard
prepared by a professional body that is independent of the State
government;
financial estimates, for a particular financial year, means
estimates of expenditures and receipts of public money for that year;
financial outlook report means a report prepared under
section 4;
forward estimates, for a particular financial year, means
financial estimates for that year;
general election means a general election of members of the
House of Assembly;
government means the State government;
liability means an outstanding liability that has been
incurred;
parliamentary party means a political party registered under
the
Electoral
Act 1985 at least 1 member of which is a member of the
Parliament of the State;
political interference or direction—see
subsection (2);
program means an activity of government that requires
expenditure;
SA government sector means—
(a) the agencies of the government, including Ministers, government
departments, offices and authorities, engaged in the normal business of
government or in providing services free of charge or at prices significantly
below their cost of provision or production; and
(b) all central borrowing authorities of the government; and
(c) all agencies or instrumentalities of the Crown established by
statute,
and includes all funds administered by those agencies, authorities and
instrumentalities, and any fund established by statute, but does not include a
designated public financial corporation, a designated public non-financial
corporation or the funds administered by such a corporation;
State budget or budget means the financial
papers, statements, reports and other documents presented to Parliament when the
Appropriation Bill for a particular financial year is introduced to
Parliament;
Treasurer's Department means the administrative unit of the
Public Service that is primarily responsible for assisting the Treasurer in the
performance of his or her functions;
Under Treasurer means the person for the time being holding
or acting in the office of Under Treasurer;
whole of government means—
(a) the SA government sector; and
(b) a designated public financial corporation; and
(c) a designated public non-financial corporation; and
(d) any funds administered by a corporation referred to in a preceding
paragraph.
(2) For the purposes of
this Act, a report will be taken to have been prepared with political
interference or direction if a public sector employee—
(a) received an instruction or direction in relation to the preparation of
the report from a Minister or from a person acting or apparently acting on
behalf of a Minister; or
(b) received an express or implied offer, threat or inducement from any
other person intended to influence the professional judgment of the public
sector employee in relation to the preparation of the report.
3—Exclusion
of judicial proceedings
Nothing in a strategy, report or other document prepared or published under
this Act gives rise to a right or cause of action that is enforceable or
maintainable in judicial or other proceedings.
(1) The Treasurer must release a financial outlook report as
part of each State budget.
(2) A financial outlook report must include the following
information:
(a) SA government sector financial estimates for the financial year
before the budget year and for the budget year including—
(i) expenditure by the SA government sector (by program);
and
(ii) receipts of public money by the SA government sector (by
type);
(b) whole of government financial estimates for the budget year;
(c) SA government sector and whole of government forward estimates
for the 3 financial years following the budget year (prepared on the basis
that, for each financial year, there are no changes in taxes or programs due to
a decision of government during that year);
(d) a list of government liabilities, quantified where possible.
(3) The information in a financial outlook report must take into
account—
(a) the quarterly statements published by the Treasurer under
section 40 of the Public
Finance and Audit Act 1987; and
(b) to the fullest extent possible—all government decisions,
relevant economic forecasts and all other risks and circumstances that may have
a material effect on the financial outlook.
(4) A financial outlook report must—
(a) be based on external reporting standards; and
(b) identify such standards and any departure from such standards;
and
(c) be based on the best professional judgment of officers of the
Treasurer's Department; and
(d) be prepared without political interference or direction.
(1) The Under Treasurer must, within 5 business days after the issue
of writs for a general election, prepare and publicly release an election
financial report.
(2) An election
financial report must include—
(a) an update of the estimates published in the most recent financial
outlook report including:
(i) SA government sector and whole of government financial estimates
for the remainder of the budget year referred to in the financial outlook
report;
(ii) SA government sector and whole of government forward estimates
for the 3 financial years following that budget year; and
(b) an explanation for each departure from the estimates in the financial
outlook report, identifying (as far as is reasonably possible) departures
attributable (wholly or in part) to—
(i) changes in policy; or
(ii) changes in economic conditions; or
(iii) changes in expenditure on a program due to demographic changes or
changes in other physical characteristics; or
(iv) any other changes; and
(c) an explanation for any changes in the economic forecast since the
preparation of the estimates in the most recent financial outlook report;
and
(d) details of any
outstanding issue with a financial implication of $1 million (indexed) that
will require resolution by the government after the election; and
(e) details of any changes from the government liabilities published in
the most recent financial outlook report and an explanation for those changes;
and
(f) any other financial information that should, in the opinion of the
Under Treasurer, be available to the parties contesting the election.
(3) To help the Under
Treasurer prepare an election financial report, the Premier, the Treasurer and
the Minister for Finance (if any) must, within 2 business days after the
issue of writs for a general election, disclose to the Under Treasurer details
of any government decision, or of any other decision, that the Premier,
Treasurer or Minister for Finance knows about—
(a) that has, or could have, material financial implications;
and
(b) that the Under Treasurer could not reasonably be expected to know
about.
(4) An election
financial report must—
(a) be based on the same external reporting standards as apply to the most
recent financial outlook report; and
(b) identify such standards and any departure from such standards;
and
(c) be based on the best professional judgment of officers of the
Treasurer's Department; and
(d) be prepared without political interference or direction.
(5) An election financial report must include a certificate from the Under
Treasurer declaring that the Under Treasurer is satisfied that—
(a) the necessary disclosures have been made under
subsection (3);
and
(b) the requirements of
subsection (4)
have been complied with.
(6) An election
financial report need not include—
(a) details of
contingent liabilities, or information connected with government negotiations or
decisions that have not been finalised, if the Under Treasurer has determined
that the exclusion of that information is in the public interest; or
(b) information that the Under Treasurer considers to be confidential
commercial information.
(7) The Auditor-General must include a report on the appropriateness of
any determination under
subsection (6)(a) in
the Auditor-General's annual report under the Public
Finance and Audit Act 1987 for the financial year in which the
determination is made.
(8) A reference in
subsection (2)(d) to
an amount of $1 million (indexed) is a reference to an amount adjusted on
1 July of each year (beginning on 1 July following the commencement of
this section) by multiplying the amount of $1 million by a proportion
obtained by dividing the Consumer Price Index for the March quarter of the
immediately preceding financial year by the Consumer Price Index for the March
quarter, 2013 (with the amount so adjusted being calculated to the nearest
multiple of $1 000).
(9) In this section—
Consumer Price Index means the Consumer Price Index (All
groups index for Adelaide).
6—Under
Treasurer to brief Opposition on unexpected changes
If, following the release of an election financial report but before the
end of the election period, the Under Treasurer becomes aware of a change or
possible change to the financial circumstances of the State (as outlined in the
election financial report) that is of sufficient significance as to require the
government to be briefed on the change (for example, an increase or decrease in
Commonwealth revenue to the State), the Under Treasurer must, on the same day as
the government is briefed on the change, give a briefing on the change to the
Leader of the Opposition and the Leader of any other parliamentary
party.
Schedule 1—Transitional
provision
1—Election
financial report relating to general election on third Saturday in
March 2014
For the purposes of the election financial report relating to the general
election to be held on the third Saturday in March 2014—
(a) a reference in
section 5 to the
most recent financial outlook report will be taken to be a reference to the
2013/2014 State budget and
section 5 will then
apply subject to such modifications as the Under Treasurer considers to be
necessary or appropriate; and
(b) a reference in this Act to a designated public financial corporation
will be taken to be a reference to a corporation that the Under Treasurer, in
preparing the election financial report, determines should be regarded as a
designated public financial corporation; and
(c) a reference in this Act to a designated public non-financial
corporation will be taken to be a reference to a corporation that the Under
Treasurer, in preparing the election financial report, determines should be
regarded as a designated public non-financial corporation.