Document ID: chunk:federal_register_of_legislation:C2004A04677:body:0:p58
Version: federal_register_of_legislation:C2004A04677
Segment Type: other
Provision Reference: 
Character Range: 147236–149975

matters must be included in report

  "(2) The TSRA must include in each report details of:

  (a) any directions given by the Minister under section 142E; and

  (b) any consultants engaged under section 144T;

during the period to which the report relates.

Report must include details of grants

"(3) If a grant was made by the TSRA during a financial year to an individual or body, then, in addition to the matters referred to in subsections (1) and (2), the report relating to the year must set out:

  (a) the name of the individual or body; and

  (b) the amount and purpose of the grant.

Report must not disclose sacred matters

"(4) The TSRA must not disclose in any report under this section any matters known to the TSRA to be held sacred by Torres Strait Islanders or Aboriginal persons.

Report must include certain details about consultants

"(5) If a report under this section gives details of a consultant engaged under section 144T, the report must set out any significant differences between the terms and conditions on which that consultant was engaged and the standard terms and conditions for the engagement of consultants by the TSRA as set out in the instrument referred to in subsection 144T(3).

Financial statements must be given to Auditor-General first

"(6) Before giving financial statements to the Minister, the TSRA must give them to the Auditor-General. The Auditor-General must report to the Minister:

     (a) whether, in the Auditor-General's opinion, the statements are based on proper accounts and records; and

     (b) whether the statements accord with the accounts and records and, in the Auditor-General's opinion, show fairly the financial transactions and the state of the TSRA's affairs; and

     (c) whether, in the Auditor-General's opinion, the receipt, expenditure and investment of moneys, and the acquisition and disposal of assets, by the TSRA during the year have been in accordance with this Act; and

     (d) on any other matters arising out of the statements that the Auditor-General considers should be reported to the Minister.

Report etc. must be laid before each House of the Parliament

  "(7) The Minister must cause a copy of each of the following:

  (a) the TSRA's report;

  (b) the financial statements;

  (c) the Auditor-General's report;

to be laid before each House of the Parliament within 15 sitting days of that House after their receipt by the Minister.

Application of Audit Act

"144ZC.(1) The TSRA is a public authority to which Division 2 of Part XI of the Audit Act 1901 applies.

  "(2) The Audit Act 1901 applies in relation to the TSRA as if:

     (a) the TSRA were not a Department for the purposes of Part VII of that Act; and

  (b) section 63H