Financial Accountability Act 2009

The Treasurer must keep ledger accounts for the consolidated fund (the consolidated fund account) consisting of—

the Treasurer’s consolidated fund operating account; and

the Treasurer’s consolidated fund investment account.

All moneys received by the Treasurer from accountable officers must be recorded as received in the Treasurer’s consolidated fund operating account, including the following—

all administered receipts;

all moneys received as repayment of advances or loans, or payment of interest on advances or loans, from the consolidated fund;

all moneys required under this Act, or another Act or law, to be paid into the consolidated fund;

amounts paid by departments as equity withdrawals.

Only the following may be charged to the Treasurer’s consolidated fund operating account—

moneys for expenditures authorised to be made by the Treasurer under—

this Act; or

an appropriation Act; or

an Act that appropriates public moneys, other than an appropriation Act;

refunds of moneys incorrectly recorded in the consolidated fund account.