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TASMANIA
__________
FINANCIAL MANAGEMENT AND AUDIT
AMENDMENT BILL 2003
__________
CONTENTS
1. Short title
2. Commencement
3. Principal Act
4. Part 2, Division 7 substituted
Division 7 - Treasurer's reports
25. Interpretation of Division 7 of Part 2
26. Treasurer's half-yearly reports
26A. Treasurer's annual report
26B. Submission of financial statements to Auditor-
General
26C. Tabling of reports
5. Section 28 amended (Heads of Agencies to forward
financial statements, &c., to Auditor-General)
6. Section 30 amended (Tabling of reports of Heads of
Agencies)
7. Section 57 substituted
57. Tabling of Auditor-General's reports on
Government departments and public bodies
8. Consequential amendments
9. Savings and transitional provision
Schedule 1 - Consequential Amendments
[Bill 44]-I
2
FINANCIAL MANAGEMENT AND AUDIT
AMENDMENT BILL 2003
(Brought in by the Secretary to Cabinet, Steven Kons)
A BILL FOR
An Act to amend the Financial Management and
Audit Act 1990
Be it enacted by His Excellency the Governor of Tasmania,
by and with the advice and consent of the Legislative
Council and House of Assembly, in Parliament assembled,
as follows:
Short title
1. This Act may be cited as the Financial Management
and Audit Amendment Act 2003.
Commencement
2. This Act commences on the day on which this Act
receives the Royal Assent.
Principal Act
3. In this Act, the Financial Management and Audit Act
1990* is referred to as the Principal Act.
*No. 28 of 1990
[Bill 44] 3
s. 4 No. Financial Management and Audit 2003
Amendment
Part 2, Division 7 substituted
4. Division 7 of Part 2 of the Principal Act is repealed and
the following Division is substituted:
Division 7 - Treasurer's reports
Interpretation of Division 7 of Part 2
25. In this Division -
"budget papers" means the papers tabled in
Parliament in connection with the Bill
for the annual appropriation of money
out of the Consolidated Fund for the
service of a financial year;
"Government Finance Statistics" means
the Government Finance Statistics as
reported by the Australian Bureau of
Statistics;
"Treasurer's annual report" means the
report prepared by the Treasurer under
section 26A.
Treasurer's half-yearly reports
26. (1) The Treasurer is to publish in the Gazette a
report ("the half-yearly report") by 15 February each
year for the 6 months ended the previous 31
December.
(2) The half-yearly report is to contain in
respect of the major Government Finance Statistics
statements disclosed in the budget papers -
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2003 Financial Management and Audit No. s. 4
Amendment
(a) original estimates disclosed in the
budget papers for the current financial
year; and
(b) revised estimates for the current
financial year; and
(c) results for the 6 months ended the
previous 31 December.
(3) The half-yearly report is to contain in
respect of the major Consolidated Fund statements
disclosed in the budget papers -
(a) original estimates disclosed in the
budget papers for the current financial
year; and
(b) revised estimates for the current
financial year; and
(c) results for the 6 months ended the
previous 31 December.
(4) The half-yearly report is to contain an
explanation of any significant variation from the
original estimates disclosed in the budget papers
and the revised estimates for the current financial
year.
(5) The Treasurer is to publish in the Gazette a
report ("the preliminary outcomes report") by 15
August each year for the previous financial year.
(6) The preliminary outcomes report is to
contain in respect of the major Government Finance
Statistics statements disclosed in the budget
papers -
5
s. 4 No. Financial Management and Audit 2003
Amendment
(a) original estimates disclosed in the
budget papers for the previous financial
year; and
(b) results for the previous financial year.
(7) The preliminary outcomes report is to
contain in respect of the major Consolidated Fund
statements disclosed in the budget papers -
(a) original estimates disclosed in the
budget papers for the previous financial
year; and
(b) results for the previous financial year.
(8) The Treasurer may include in a half-yearly
report or a preliminary outcomes report, in such
form or manner as the Treasurer may determine,
any other financial or statistical report.
Treasurer's annual report
26A. (1) As soon as practicable after the end of each
financial year, the Treasurer is to prepare an annual
report for that financial year.
(2) The annual report is to contain for the
financial year to which the report relates -
(a) the original estimates disclosed in the
budget papers in respect of the major
Government Finance Statistics
statements; and
(b) the results in respect of the major
Government Finance Statistics
statements; and
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2003 Financial Management and Audit No. s. 4
Amendment
(c) statements reporting on the transactions
within the Public Account during that
financial year and the balances in the
Public Account at the end of that
financial year; and
(d) an explanation of any significant
variations between the results for the
financial year and the financial
estimates and projections described in
the budget papers; and
(e) the Auditor-General's report on the
results and statements referred to in
section 26B.
(3) The Treasurer may include in the annual
report, in such form or manner as the Treasurer may
determine, any other financial or statistical report.
Submission of financial statements to Auditor-
General
26B. (1) The Treasurer, before 30 September in
each year, is to submit to the Auditor-General the
results and statements prepared in accordance with
section 26A(2)(b) and (c).
(2) The Auditor-General is to prepare a report
on the results and statements referred to in
subsection (1) in sufficient time to enable the
Treasurer to table the Treasurer's annual report in
accordance with section 26C.
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s. 5 No. Financial Management and Audit 2003
Amendment
Tabling of reports
26C. (1) The Treasurer, on or before 31 October in
each year, is to cause copies of the Treasurer's
annual report to be laid before each House of
Parliament.
(2) If the Treasurer is unable to comply with
subsection (1) by reason of the fact that either House
of Parliament is not sitting, the Treasurer is to
immediately -
(a) forward copies of the Treasurer's annual
report to the Clerk of the Legislative
Council or the Clerk of the House of
Assembly, as the case may require; and
(b) make copies of the Treasurer's annual
report available to the public -
and, on the next sitting-day of that House, is to
cause copies of the Treasurer's annual report to be
laid before that House.
Section 28 amended (Heads of Agencies to forward
financial statements, &c., to Auditor-General)
5. Section 28 of the Principal Act is amended by omitting
"2 months" and substituting "45 days".
Section 30 amended (Tabling of reports of Heads of
Agencies)
6. Section 30 of the Principal Act is amended as follows:
(a) by omitting from subsection (1) "30th
November" and substituting "31 October";
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2003 Financial Management and Audit No. s. 7
Amendment
(b) by omitting from subsection (2) "30th
November" and substituting "31 October";
(c) by omitting from subsection (3) "30th
November" and substituting "31 October";
(d) by omitting from subsection (5) "the 30th
November" twice occurring and substituting
"31 October";
(e) by omitting from subsection (6) "30th
November" twice occurring and substituting
"31 October";
(f) by omitting from subsection (7) "5" and
substituting "4".
Section 57 substituted
7. Section 57 of the Principal Act is repealed and the
following section is substituted:
Tabling of Auditor-General's reports on
Government departments and public bodies
57. (1) The Auditor-General, on or before
31 December in each year, is to report to Parliament
in writing on the audit of Government departments
and public bodies in respect of the preceding
financial year.
(2) A report under subsection (1) is to include
details of all public bodies the audits of which have
been dispensed with under section 41(1) and may
describe the public bodies by their name or by
reference to the classes or categories of public bodies
in which they are included.
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s. 7 No. Financial Management and Audit 2003
Amendment
(3) The Auditor-General, as soon as
practicable after completing a report on an
investigation or examination pursuant to section 44
is to submit that report to Parliament.
(4) The Auditor-General may, in a report
submitted under subsection (1) or (3), recommend
any plans and suggestions in respect of the economy,
efficiency or effectiveness of a Government
department or public body and any other matters
which the Auditor-General considers appropriate.
(5) If the Auditor-General is unable to comply
with subsection (1) or (3) by reason of the fact that
either House of Parliament is not sitting, the
Auditor-General is to immediately -
(a) forward copies of the report to the Clerk
of the Legislative Council or the Clerk of
the House of Assembly, as the case may
require; and
(b) make copies of the report available to
the public -
and, on the next sitting-day of that House, is to
cause copies of the report to be laid before that
House.
(6) The Auditor-General, in writing, is to
notify the Treasurer and, in relation to a report
referred to in subsection (3), any Minister
responsible for the activity to which the report
relates of the Auditor-General's intention to submit
the report to Parliament, at least 5 days before the
report is to be submitted.
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2003 Financial Management and Audit No. s. 8
Amendment
Consequential amendments
8. The legislation specified in Schedule 1 is amended as
specified in that Schedule.
Savings and transitional provision
9. (1) For the financial year ended 30 June 2003, the
statements of the receipts and expenditure of the
Consolidated Fund referred to in section 25 of the
Principal Act and the financial statements for the Public
Account referred to in section 26 of that Act are to be
prepared and, where applicable, laid before each House of
Parliament as if this Act had not been enacted.
(2) For the financial year ended 30 June 2003, the
following reports and statements are to be prepared and,
where applicable, laid before each House of Parliament as
if this Act had not been enacted:
(a) a report prepared under section 27 of the
Principal Act;
(b) a report given to the Minister administering
the Chiropractors and Osteopaths Registration
Act 1997 under section 18(1) of that Act;
(c) a report given to the Minister administering
the Dental Practitioners Registration Act 2001
under section 19(1) of that Act;
(d) a report given to the Minister administering
the Dental Prosthetists Registration Act 1996
under section 19(1) of that Act;
(e) a report to the Minister administering the
Electricity Supply Industry Act 1995 under
section 10(1) of that Act;
11
s. 9 No. Financial Management and Audit 2003
Amendment
(f) a report prepared under section 13(1) of the
Energy Co-ordination and Planning Act 1995;
(g) an annual report prepared under section 107G
of the Fire Service Act 1979;
(h) a report delivered to the Minister
administering the Gas Act 2000 under section
16(1) of that Act;
(i) an annual report prepared under section 55 of
the Government Business Enterprises Act
1995;
(j) a report prepared under section 40(1) of the
Government Prices Oversight Act 1995;
(k) an annual report prepared under section 28(1)
of the Marine and Safety Authority Act 1997;
(l) a report given to the Minister administering
the Medical Practitioners Registration Act
1996 under section 18(1) of that Act;
(m) a report given to the Minister administering
the Medical Radiation Science Professionals
Registration Act 2000 under section 18(1) of
that Act;
(n) a report given to the Minister administering
the Nursing Act 1995 under section 19(1) of
that Act;
(o) a report given to the Minister administering
the Optometrists Registration Act 1994 under
section 18(1) of that Act;
(p) a report given to the Minister administering
the Pharmacists Registration Act 2001 under
section 20(1) of that Act;
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2003 Financial Management and Audit No. s. 9
Amendment
(q) a report given to the Minister administering
the Physiotherapists Registration Act 1999
under section 18(1) of that Act;
(r) a report given to the Minister administering
the Podiatrists Registration Act 1995 under
section 18(1) of that Act;
(s) an annual report prepared under section
32E(1) of the Private Forests Act 1994;
(t) a report given to the Minister administering
the Psychologists Registration Act 2000 under
section 19(1) of that Act;
(u) a report prepared under section 19(1) of the
Resource Planning and Development
Commission Act 1997;
(v) a report given to the Minister administering
the Royal Tasmanian Botanical Gardens Act
2002 under section 17 of that Act;
(w) an annual report submitted to the appropriate
Minister under section 36(1) of the State
Service Act 2000;
(x) an annual report prepared under section 28(1)
of the TAFE Tasmania Act 1997;
(y) a report prepared under section 11(1) of the
Tasmania Together Progress Board Act 2001;
(z) an annual report prepared under section
29E(1) of the Tasmanian Development Act
1983;
(za) a statement laid before Parliament under
section 6 of the Tourism and Recreational
Development Act 1977;
13
s. 9 No. Financial Management and Audit 2003
Amendment
(zb) an annual report prepared under section 41(1)
of the Tourism Tasmania Act 1996;
(zc) an annual report prepared under section 41(1)
of the Trust Bank Sale Act 1999;
(zd) a report submitted to the Minister
administering the Workers Rehabilitation and
Compensation Act 1988 under section 15(1) of
that Act;
(ze) a report prepared under section 24(1) of the
Workers Rehabilitation and Compensation Act
1988;
(zf) a report prepared under section 52(1) of the
Workplace Health and Safety Act 1995.
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2003 Financial Management and Audit No. sch. 1
Amendment
SCHEDULE 1 - CONSEQUENTIAL AMENDMENTS
Section 8
Chiropractors and Osteopaths Registration Act
1997
1. Section 17 is amended by omitting "31 August" and
substituting "15 August".
2. Section 18(6) is amended by omitting "30 November"
and substituting "31 October".
Dental Practitioners Registration Act 2001
1. Section 18 is amended by omitting "31 August" and
substituting "15 August".
2. Section 19(6) is amended by omitting "30 November"
and substituting "31 October".
Dental Prosthetists Registration Act 1996
1. Section 18 is amended by omitting "31 August" and
substituting "15 August".
2. Section 19(6) is amended by omitting "30 November"
and substituting "31 October".
15
sch. 1 No. Financial Management and Audit 2003
Amendment
Electricity Supply Industry Act 1995
1. Section 10(1) is amended by omitting "5" and
substituting "4".
Energy Co-ordination and Planning Act 1995
1. Section 13(1) is amended by omitting "30 November"
and substituting "31 October".
Fire Service Act 1979
1. Section 107D(1) is amended by omitting "60" and
substituting "45".
2. Section 107E is repealed.
3. Section 107G(2) is amended by omitting paragraph (f).
4. Section 107H(1) is amended by omitting "5" and
substituting "4".
Gas Act 2000
1. Section 16(1) is amended by omitting "5" and
substituting "4".
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2003 Financial Management and Audit No. sch. 1
Amendment
Government Business Enterprises Act 1995
1. Section 52(1) is amended by omitting "60" and
substituting "45".
2. Section 53 is repealed.
3. Section 56(1) is amended by omitting "5" and
substituting "4".
Government Prices Oversight Act 1995
1. Section 41 is amended as follows:
(a) by omitting from subsection (1) "30 November"
and substituting "31 October";
(b) by omitting from subsection (2) "30 November"
and substituting "31 October".
Marine and Safety Authority Act 1997
1. Section 25(1) is amended by omitting "60" and
substituting "45".
2. Section 26 is repealed.
3. Section 28(2) is amended by omitting paragraph (d).
4. Section 29(1) is amended by omitting "5" and
substituting "4".
17
sch. 1 No. Financial Management and Audit 2003
Amendment
Medical Practitioners Registration Act 1996
1. Section 17 is amended by omitting "31 August" and
substituting "15 August".
2. Section 18 is amended as follows:
(a) by omitting from subsection (1) "31 October"
and substituting "31 August";
(b) by omitting from subsection (6) "30 November"
and substituting "31 October".
Medical Radiation Science Professionals
Registration Act 2000
1. Section 17 is amended by omitting "31 August" and
substituting "15 August".
2. Section 18(6) is amended by omitting "30 November"
and substituting "31 October".
Nursing Act 1995
1. Section 18 is amended by omitting "31 August" and
substituting "15 August".
2. Section 19 is amended as follows:
(a) by omitting from subsection (1) "31 October"
and substituting "31 August";
(b) by omitting from subsection (6) "30 November"
and substituting "31 October".
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2003 Financial Management and Audit No. sch. 1
Amendment
Optometrists Registration Act 1994
1. Section 18(6) is amended by omitting "30 November"
and substituting "31 October".
Pharmacists Registration Act 2001
1. Section 20(6) is amended by omitting "30 November"
and substituting "31 October".
Physiotherapists Registration Act 1999
1. Section 17 is amended by omitting "31 August" and
substituting "15 August".
2. Section 18(6) is amended by omitting "30 November"
and substituting "31 October".
Podiatrists Registration Act 1995
1. Section 17 is amended by omitting "31 August" and
substituting "15 August".
2. Section 18(6) is amended by omitting "30 November"
and substituting "31 October".
Private Forests Act 1994
1. Section 32B(1) is amended by omitting "60" and
substituting "45".
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sch. 1 No. Financial Management and Audit 2003
Amendment
2. Section 32C is repealed.
3. Section 32E(2) is amended by omitting paragraph (f).
4. Section 32F(1) is amended by omitting "5" and
substituting "4".
Psychologists Registration Act 2000
1. Section 18 is amended by omitting "30 September" and
substituting "15 August".
2. Section 19 is amended as follows:
(a) by omitting from subsection (1) "30
September" and substituting "31 August";
(b) by omitting from subsection (6) "30 November"
and substituting "31 October".
Resource Planning and Development
Commission Act 1997
1. Section 19(1) is amended by omitting "30 November"
and substituting "31 October".
Royal Tasmanian Botanical Gardens Act 2002
1. Section 16 is amended by omitting subsection (2) and
substituting the following subsections:
(2) Within 45 days after the end of the
financial year, the Board is to -
20
2003 Financial Management and Audit No. sch. 1
Amendment
(a) prepare the financial statements of the
Board relating to that financial year;
and
(b) provide the Auditor-General with the
financial statements of the Board.
(3) The financial statements of the Board are
to comply with the Australian Accounting
Standards.
2. Section 17 is repealed and the following section is
substituted:
Annual report
17. (1) The Board is to give the Minister a report on
its operations for the financial year.
(2) The report is to -
(a) be in a form approved by the Minister;
and
(b) incorporate the financial statements
prepared for the relevant financial year
under section 16.
(3) The Minister is to lay a copy of the report
of the Board before each House of Parliament within
4 months after the end of the financial year to which
the report relates.
(4) If the Minister is unable to lay a copy of
the report before a House of Parliament within the
period specified in subsection (3) because either
House of Parliament is not sitting at the expiration
of that period or on that day, the Minister is to -
(a) forward a copy of the report to the Clerk
of that House of Parliament immediately
21
sch. 1 No. Financial Management and Audit 2003
Amendment
after the expiration of that period or that
day; and
(b) lay a copy of the report before that
House within the next 7 sitting-days of
that House.
State Service Act 2000
1. Section 36 is amended as follows:
(a) by omitting from subsection (4) "30 November"
and substituting "31 October";
(b) by omitting from subsection (5) "5" and
substituting "4";
(c) by omitting from subsection (6) "30 November"
and substituting "31 October";
(d) by omitting from subsection (7) "30 November"
and substituting "31 October".
TAFE Tasmania Act 1997
1. Section 25(1) is amended by omitting "60" and
substituting "45".
2. Section 26 is repealed.
3. Section 28(2) is amended by omitting paragraph (f).
4. Section 29(1) is amended by omitting "5" and
substituting "4".
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2003 Financial Management and Audit No. sch. 1
Amendment
Tasmania Together Progress Board Act 2001
1. Section 11(5) is amended by omitting "30 November"
and substituting "31 October".
Tasmanian Development Act 1983
1. Section 29B(1) is amended by omitting "60" and
substituting "45".
2. Section 29C is repealed.
3. Section 29E(2) is amended by omitting paragraph (f).
4. Section 29F(1) is amended by omitting "5" and
substituting "4".
Tourism and Recreational Development Act 1977
1. Section 6 is amended by omitting "As soon as
practicable after the end of each financial year" and
substituting "Not later than 31 October after the end of
each financial year".
Tourism Tasmania Act 1996
1. Section 38(1) is amended by omitting "60" and
substituting "45".
2. Section 39 is repealed.
3. Section 41(2) is amended by omitting paragraph (f).
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sch. 1 No. Financial Management and Audit 2003
Amendment
4. Section 42(1) is amended by omitting "5" and
substituting "4".
Trust Bank Sale Act 1999
1. Section 41 is amended as follows:
(a) by omitting from subsection (2) "30 November"
and substituting "31 October";
(b) by omitting from subsection (3)(a) "30
November" and substituting "31 October";
(c) by omitting from subsection (4) "30 November"
and substituting "31 October".
Workers Rehabilitation and Compensation Act
1988
1. Section 15(1) is amended by omitting "30 November"
and substituting "31 October".
2. Section 24(1) is amended by omitting "30 November"
and substituting "31 October".
3. After section 131, the following sections are inserted in
Division 5:
Financial statements
131AAA. (1) The Nominal Insurer is to keep
accounts and records of its financial affairs.
(2) Within 45 days after the end of the
financial year ended 30 June 2004 and each
24
2003 Financial Management and Audit No. sch. 1
Amendment
subsequent financial year, the Nominal Insurer is
to -
(a) prepare the financial statements of the
Nominal Insurer relating to that
financial year; and
(b) provide the Auditor-General with the
financial statements of the Nominal
Insurer.
(3) The financial statements of the Nominal
Insurer are to comply with the Australian
Accounting Standards.
Annual report
131AA. (1) The Nominal Insurer is to prepare an
annual report for the financial year ended
30 June 2004 and each subsequent financial year.
(2) The annual report is to -
(a) be in a form approved by the Minister;
and
(b) incorporate the financial statements
prepared for the relevant financial year
under section 131AAA.
(3) The Minister is to lay a copy of the annual
report of the Nominal Insurer before each House of
Parliament within 4 months after the end of the
financial year to which the report relates.
(4) If the Minister is unable to lay a copy of
the annual report before a House of Parliament
within the period specified in subsection (3) because
either House of Parliament is not sitting at the
expiration of that period or on that day, the Minister
is to -
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sch. 1 No. Financial Management and Audit 2003
Amendment
(a) forward a copy of the annual report to
the Clerk of that House of Parliament
immediately after the expiration of that
period or that day; and
(b) lay a copy of the annual report before
that House within the next 7 sitting-
days of that House.
Workplace Health and Safety Act 1995
1. Section 52(1) is amended by omitting "30 November"
and substituting "31 October".
26 Government Printer, Tasmania