Financial Accountability Act 2009

This Act may be cited as the Financial Accountability Act 2009.

Sections 77 and 78 commence on 1 July 2009.

The remaining provisions of this Act commence on a date to be fixed by proclamation.

All public moneys and public property are the property of the State.

The dictionary in schedule 3 defines particular words used in this Act.

Words used in an appropriation Act that are defined in this Act have the same meaning the words have in this Act, subject to a contrary intention in the appropriation Act.

An annual appropriation Act is—

an ordinary annual appropriation Act; or

a parliamentary annual appropriation Act.

An ordinary annual appropriation Act is an Act that, for departments other than the Legislative Assembly and parliamentary service—

authorises the Treasurer to pay from the consolidated fund an amount for the departments for a financial year; and

appropriates for the financial year an amount to be applied to the departmental services, administered items and equity adjustment of each department.

A parliamentary annual appropriation Act is an Act that, for the Legislative Assembly and parliamentary service—

authorises the Treasurer to pay from the consolidated fund an amount for the Legislative Assembly and parliamentary service for the financial year; and

appropriates for the financial year an amount to be applied to the departmental services, administered items and equity adjustment of the Legislative Assembly and parliamentary service.

The annual appropriation Acts for a financial year are both—

the ordinary annual appropriation Act for the financial year; and

the parliamentary annual appropriation Act for the financial year.

An administered receipt is an amount of public moneys received by a department that is not a controlled receipt.

A controlled receipt is each of the following amounts of public moneys received by a department—

a fee or charge fixed by the accountable officer of the department under this or another Act for goods or services supplied by the department;

financial assistance for recurrent expenses granted to the State under section 96 of the Commonwealth Constitution if the grant is subject to conditions the department is responsible for complying with;

a bequest, contribution, donation, gift or grant to the department;

the proceeds of the disposal of an asset, or the rent under a lease of an asset, if under the prescribed requirements the proceeds must be recorded in the department’s balance sheet;

an amount that, under another Act, must be paid into a fund mentioned in this Act if—

the accounts for the fund are part of the departmental accounts of the department; and

under the prescribed requirements, the amount must be recorded in the department’s balance sheet;

an amount paid into the department’s departmental financial institution accounts—

under section 51(2) as interest; or

under section 51(5) as moneys received from an investment;

an amount received by the department as reimbursement for the cost of supplying goods or services;

an amount received by the department if, under the prescribed requirements, the amount must be recorded in the department’s balance sheet as a liability;

an amount paid to the department by the Treasurer—

under an annual appropriation Act to be applied to a departmental service or equity adjustment of the department; or

under a statement under section 31 to be applied to a departmental service of the department or an equity injection to the department; or

under an authority under section 35 for unforeseen expenditure in relation to a departmental service or equity adjustment of the department.

Note—

A balance sheet of a department may be referred to as a statement of financial position of the department.

Subsections (1) and (2) are subject to an annual appropriation Act for a financial year that prescribes an amount of public moneys received by a department for the financial year as—

an administered receipt for the year; or

a controlled receipt for the year.

In this section—

recurrent expenses means all expenses, other than expenses for capital works or redeeming loans.

rent under a lease includes income under a lease.

Each of the following is a department—

a department of government under the Public Sector Act 2022, section 10;

an entity for which an accountable officer is appointed under section 65(2);

an entity for which an accountable officer is prescribed under section 65(3);

the Office of the Governor;

the Legislative Assembly and parliamentary service.

However, a department is—

for an ordinary annual appropriation Act—a department mentioned in subsection (1)(a), (b), (c) or (d); or

for a parliamentary annual appropriation Act—the department mentioned in subsection (1)(e).

Subject to subsection (4), an entity is part of a department if—

the entity—

represents the State; or

is established under an Act; or

is established for a purpose connected with the government of the State; and

the entity’s expenditure is payable, wholly or partly, out of—

amounts paid to the department from the consolidated fund; or

the controlled receipts of the department.

For this Act, an entity mentioned in subsection (1)(b) is taken not to be part of a department mentioned in subsection (1)(a) even if the entity is taken to be part of the department for other purposes.

Expenditure is not taken to be payable as mentioned in subsection (3)(b)(i) merely because a payment in the nature of an endowment, grant in aid or subsidy may be made to the entity from amounts paid to a department from the consolidated fund.

In this section—

entity does not include a corporation registered under the Corporations Act.

A statutory body is an entity that—

is established under an Act; and

has control of funds; and

includes, or whose governing body includes, at least 1 member—

who is appointed under an Act by the Governor in Council or a Minister; or

whose appointment is approved by the Governor in Council or a Minister.

However, an entity is not a statutory body for this Act if it is—

a department; or

a part of a department as mentioned in section 8(3); or

a local government; or

an entity prescribed under another Act not to be a statutory body for this Act.

If an Act that establishes an entity states that the entity is a statutory body for this Act, the entity—

is a statutory body for this Act; and

is not part of a department for this Act despite section 8(3).

From time to time, the Premier must prepare and table in the Legislative Assembly a statement of the State government’s broad objectives for the community.

The statement must include details of arrangements for regular reporting to the community about the outcomes the government has achieved against its objectives for the community.

The Premier must prepare and table the first statement of broad objectives within 90 days after the commencement of this section.

From time to time, the Treasurer must prepare and table in the Legislative Assembly a charter of fiscal responsibility giving details of the government’s fiscal objectives.

The charter must include details of the fiscal principles that support the government’s fiscal objectives.

The Treasurer must report regularly to the Legislative Assembly on the outcomes the government has achieved against the objectives stated in the charter.

The Treasurer must prepare and table the first charter of fiscal responsibility within 90 days after the commencement of this section.

The chief executive of the department in which the Auditor-General Act 2009 is administered must prepare—

a report of expenditure for ministerial offices for the first 6 months of each financial year (a half year report); and

a report of expenditure for ministerial offices for each financial year (a full year report).

The chief executive mentioned in subsection (1) must sign each report and certify on it that it is an accurate report of expenditure for ministerial offices for the period of the report.

The chief executive mentioned in subsection (1) must give the Premier—

the half year report for a financial year by 15 February of the financial year; and

the full year report for a financial year by 15 August of the next financial year.