Financial Management Act 1994

In assisting the accountable officer in fulfilling the accountable officer's overarching obligation, the chief finance officer of a department or public body is responsible to—

the accountable officer; and

the relevant Minister for the department or public body.

In assisting the accountable officer in reporting on their overarching obligation, the chief finance officer of a department or public body is responsible to—

the Department Head of the Department of Treasury and Finance; and

in the case of a public body, the Department Head of the department which has responsibility to the relevant Minister for that public body.

This section does not apply to the chief finance officer of a declared body.