Australian Capital Territory
Officers of the Assembly Legislation Amendment Act 2014
A2014-22
    
Contents
	Page
Part 1	Preliminary
	1	Name of Act	2
	2	Commencement	2
	3	Legislation amended	2
Part 2	Auditor-General Act 1996
	4	Administration
Part 4	3
	5	Section 30	3
	6	Independent auditor
Section 31, note	3
	7	Independent financial audits
Section 32 (1)	4
Part 3	Financial Management Act 1996
	8	Application of pts 2 to 5—Office of the Legislative Assembly and officers of the Assembly
Section 4 (1) (b) (ii)	5
	9	New section 4 (1A)	5
	10	Treasurer’s advance
New section 18 (1A)	5
	11	Section 18 (5), definition of relevant Appropriation bill, paragraph (b)	6

Australian Capital Territory
Officers of the Assembly Legislation Amendment Act 2014
A2014-22

An Act to amend the Auditor-General Act 1996  and the Financial Management Act 1996

    

The Legislative Assembly for the Australian Capital Territory enacts as follows:

Part 1	Preliminary
1	Name of Act
This Act is the Officers of the Assembly Legislation Amendment Act 2014.
2	Commencement
This Act commences immediately after the commencement of the Officers of the Assembly Legislation Amendment Act 2013, section 3.
Note	The naming and commencement provisions automatically commence on the notification day (see Legislation Act, s 75 (1)).
3	Legislation amended
This Act amends the Auditor-General Act 1996 and the Financial Management Act 1996.

Part 2	Auditor-General Act 1996
4	Administration
Part 4
omit
5	Section 30
substitute
30	Meaning of independent financial audit—div 5.2
In this division:
independent financial audit, of the auditor-general, means an audit of an annual financial statement prepared by the auditor-general under the Financial Management Act, section 27 (Annual financial statements of directorates).
Note	The Financial Management Act (FMA), s 27 applies to the auditor‑general as if a reference in that section to a directorate included a reference to the auditor‑general (see FMA, s 4 (1) (b) (i)).
6	Independent auditor
Section 31, note
substitute
Note	The FMA, s 4 (1A) applies that Act, div 3.2 to the auditor-general as if a reference in that division to the auditor-general were a reference to the independent auditor.
The FMA, s 29 requires the independent auditor to give the auditor‑general audit opinions about annual financial statements.
7	Independent financial audits
Section 32 (1)
omit
section 21 (Application of Financial Management Act)
substitute
the Financial Management Act, division 3.2 (Financial reports and performance statements of directorates)

Part 3	Financial Management Act 1996
8	Application of pts 2 to 5—Office of the Legislative Assembly and officers of the Assembly
Section 4 (1) (b) (ii)
omit
Speaker
substitute
Legislative Assembly
9	New section 4 (1A)
insert
	(1A)	Division 3.2 (Financial reports and performance statements of directorates) applies to the auditor-general as if a reference in that division to the auditor-general were a reference to the independent auditor engaged under the Auditor-General Act 1996, section 31 (Independent auditor).
Note	Div 3.2, s 30A and s 30E do not apply to the auditor-general (see s 30A (3) and s 30E (5)).
10	Treasurer’s advance
New section 18 (1A)
insert
	(1A)	If the expenditure is by an officer of the Assembly, the Speaker, after consulting with the appropriate Assembly committee, may advise the Treasurer that an additional appropriation is needed for the expenditure, stating the reasons for the additional appropriation.
11	Section 18 (5), definition of relevant Appropriation bill, paragraph (b)
substitute
	(b)	the bill for the first Appropriation Act for the appropriation for the Office of the Legislative Assembly or an officer of the Assembly for the financial year when the expenditure is to happen.
Note	An appropriation for an officer of the Assembly must be contained in an Appropriation Act for an appropriation for the Office of the Legislative Assembly (see s 8 (4)).

Endnotes
1	Presentation speech
	Presentation speech made in the Legislative Assembly on 10 April 2014.
2	Notification
	Notified under the Legislation Act on 26 May 2014.
3	Republications of amended laws
	For the latest republication of amended laws, see www.legislation.act.gov.au.

I certify that the above is a true copy of the Officers of the Assembly Legislation Amendment Bill 2014, which was passed by the Legislative Assembly on 15 May 2014. 

Clerk of the Legislative Assembly

© Australian Capital Territory 2014