Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p37
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 90426–93341

that year on behalf of the Department for that purpose or service.
(3) As soon as practicable after the end of a financial year, the Permanent Head of a Department shall furnish to the Secretary to the Department of Finance the following information:
      (a) the total number of payments made during that financial year, in accordance with directions given under sub-section 34a (1), out of moneys appropriated for the purposes of the Department, and the aggregate of those payments;
      (b) the total number of payments waived during that financial year under sub-section 70c(2), being payments of amounts that the Department would, but for the waiver, have been entitled to receive on behalf of the Commonwealth, and the aggregate of those payments;
      (c) particulars, in summary form, of amounts written off during that year in respect of—
          (i) losses or deficiencies of public moneys;
          (ii) irrecoverable amounts of revenue;
          (iii) irrecoverable debts and overpayments; and
          (iv) lost, deficient, condemned, unserviceable or obsolete stores, in relation to the Department;
      (d) particulars, in summary form, of cases of loss of, or deficiency in, public moneys, or of loss or destruction of, or damage to, other property, under the control of the Department in respect of which action was taken under Part XIIa during that year; and
      (e) such other information relating to, and explanations of, the receipts and expenditure of the Consolidated Revenue Fund, the Loan Fund and the Trust Fund during that year in respect of the Department as he thinks desirable.
"(4) The Minister shall transmit to the Auditor-General, as soon as practicable after the end of a financial year, financial statements in respect of that financial year containing—
      (a) the statements prepared by him in pursuance of sub-section (1);
      (b) summaries of those statements;
      (c) the information furnished by Permanent Heads in relation to that year under sub-section (3);
      (d) such other information relating to, and such explanations of, those statements and summaries as he thinks desirable; and
      (e) such further information relating to the financial affairs of the Commonwealth as he thinks desirable.
"(5) For the purposes of this section, the statement of an amount to the next lower, or to the next higher, dollar shall be deemed to be a sufficient statement of that amount.
"(6) In this section, 'Permanent Head' and 'Department' have the same respective meanings as they have in section 2ab.".

Auditor-General to audit and report
43. Section 51 of the Principal Act is amended by omitting sub-section (1) and substituting the following sub-section:
"(1) The Auditor-General shall forthwith examine the statements in respect of a financial year that are transmitted to him under sub-section 50(4), and shall prepare and sign a report concerning the