Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p59
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 145373–148091

an organization has no force or effect until it is delivered to the Auditor-General.
"(3) Upon delivery to the Auditor-General, but subject to sub-section (4), a declaration under sub-section (1) in respect of accounts, or a part of accounts, applies to the accounts, or the part of the accounts, that relate to any period or periods commencing on, or occurring after, such date as is specified in the declaration, which may be a date in the financial year in which the declaration is made earlier than the date on which the declaration was made but not earlier than 1 July 1978.
"(4) If—
      (a) a declaration under sub-section (1) is in force in respect of the accounts, or a part of the accounts, of a prescribed Department or a prescribed organization; and
      (b) the declaration is revoked or the Department or organization ceases to be a prescribed Department or a prescribed organization, as the case may be,
the declaration does not apply to those accounts, or that part of those accounts, that relate to any period after the revocation takes effect or the Department or organization ceases to be a prescribed Department or a prescribed organization, as the case may be.
"(5) As soon as practicable after the Auditor-General completes his audit of the accounts, in respect of a financial year, of, or relating to, a Department that was a prescribed Department, or an organization that was a prescribed organization, during the whole or a part of that financial year, the Auditor-General shall notify the responsible Minister in respect of the Department or organization, in writing, the total of the amounts that, according to the accounts audited by him, were allocated for crediting to the exempt accounts of the Department or organization during that financial year and request the responsible Minister to furnish to him certificates, for presentation to the Parliament, certifying—
      (a) whether the moneys shown in those exempt accounts as having been expended for a purpose or service specified in those exempt accounts during that financial year, or during the part of that financial year during which they were exempt accounts, were properly expended in respect of that service or purpose and in the public interest; and
      (b) whether the amount standing to the credit of those exempt accounts at the end of the financial year, or, if they ceased to be exempt accounts before the end of the financial year, immediately before they ceased to be exempt accounts—
          (i) was held in cash, on deposit with a bank or partly in cash and partly on deposit with a bank; and
          (ii) equalled the amount ascertained by aggregating the amount standing to the credit of those accounts at