Public Finance and Audit Act 1987 (SA)

South Australia Public Finance and Audit Act 1987 An Act to regulate the receipt and expenditure of public money; to provide for auditing the receipt and expenditure of public money and for examination of the degree of efficiency, economy and effectiveness with which public resources are used; and for other purposes.

Contents Part 1—Preliminary 1 Short title 4 Interpretation Part 2—Public finance Division 1—Provisions relating to the receipt and application of public money 5 Receipt of public money 6 Expenditure of money from Consolidated Account only in accordance with Parliamentary appropriation 7 Money received by instrumentalities of the Crown 8 Special deposit accounts 9 Imprest accounts 10 Application of money to honour cheques etc 11 Investment of public money by Treasurer Division 2—Appropriation by Governor for previously authorised purposes and appropriation for other purposes 12 Appropriation by Governor 13 Adjustment of levels of appropriation between departments 14 Reduction in level of appropriation by Governor 15 Appropriation by Treasurer for additional salaries, wages etc Division 3—Authority to borrow 16 Power to borrow Division 4—Financial arrangements, guarantees and indemnities etc 17 Interpretation 18 Financial arrangements 19 Guarantees and indemnities 20 Fees in respect of provision of guarantees and indemnities 20A Validity of transactions of semi-government authorities 20B Legal assistance costs Division 5—Deposits 21 Deposits Division 6—Treasurer's statements and statements of public authorities 22 Treasurer's statements 23 Delivery of financial statements to Auditor-General by public authority Part 3—Audit Division 1—The Auditor-General 24 Appointment of Auditor-General 25 Assistance in carrying out Auditor-General's function 26 Suspension of Auditor-General from office 27 Vacation of office of Auditor-General 28 Appointment of Deputy Auditor-General 29 Declaration to be made by Auditor-General and Deputy Auditor-General 30 Obligation to assist Auditor-General 30A Protection from liability Division 2—Audit of public and other accounts 31 Audit of public accounts etc 32 Audit etc of publicly funded bodies and projects and local government indemnity schemes 33 Audit of other accounts Division 3—Auditor-General's powers to obtain information 34 Powers of Auditor-General to obtain information Division 4—Audit of the accounts of the Auditor-General 35 Audit of accounts of the Auditor-General Division 5—The Auditor-General's report 36 Auditor-General's annual report 37 Recommendations by Auditor-General 38 Reports and other documents to be tabled before Parliament and published Division 6—Audit fees 39 Audit fees Part 4—Miscellaneous 40 Treasurer's quarterly statement 41 Treasurer's instructions 41AA Discretion as to refund or recovery of small amounts 41A Auditor-General to report on summaries of confidential government contracts 42 Delegations 42A Review of Act 43 Regulations Schedule—Transitional provisions 1 Special deposit accounts 2 Auditor-General and Deputy Auditor-General Legislative history