Financial Accountability Act 2009

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—