Financial Management Act 2006

The agency special purpose accounts of an agency consist of —

any account established for the purposes of the operations of the agency; and

any account established for the agency under a written law and stated in the written law to be, or determined by the Treasurer to be, an agency special purpose account; and

any account established to hold other money and determined by the Treasurer to be an agency special purpose account; and

any account established by the agency for the purposes approved by the Treasurer and determined by the Treasurer to be an agency special purpose account.

The accountable authority of an agency is to maintain records that enable the accountable authority to account separately for each agency special purpose account of the agency.