Financial Management Act 2016

In cases of emergency, if it is necessary to incur expenditure from the Public Account – in excess of an amount authorised to be spent by an item in a Schedule to an Appropriation Act; or for a purpose not provided for by Parliament – the Treasurer must obtain the written authority of the Governor.

The Treasurer must, before seeking the Governor's authority under subsection (1), request that the Auditor-General prepare a report to the effect that the authority would be proper having regard to the circumstances of the emergency.

The Treasurer must provide to the Governor any report that is provided by the Auditor-General to the Treasurer under subsection (2).

The Auditor-General – before making a report under subsection (2), may seek any necessary explanation from the Treasurer or any other appropriate Minister; and may make, in that report, any observation that the Auditor-General thinks necessary.

The Treasurer may authorise the issue and application of money from the Public Account of the amount, and for the purposes, specified in the written authority for emergency expenditure from the Governor.