| |
|
|
 |
I. |
Introductory provisions |
|
| |
1.1 |
Introductory Provisions |
|
| |
|
Article 1-The Budget and Financial Management Code
Article 2-The Primary Objectives of the Budget & Financial Management Code
Article 3-The Civil Code and Budget & Financial Management Code
Article 4-The Criminal Code and Budget & Financial Management Code
Article 5-The Industry Code and Budget & Financial Management Code
Article 6-The Technology Code and Budget & Financial Management Code
Article 7-The Transport Code and Budget & Financial Management Code
Article 8-The Corporations Code and Budget & Financial Management Code
Article 9-The Education Code and Budget & Financial Management Code
Article 10-The Code as an annexure to the Charter
Article 11-The Code as a Consolidated accumulation of Laws
Article 12-Amendments to the Code
Article 13-Interpretation of the Budget & Financial Management Code |
|
 |
II. |
Budget & Financial Management Standards and Principles |
|
| |
2.1 |
Budget & Financial Management Standards and Principles |
|
| |
|
Article 14-The Concept of Standards for Budget & Financial Management
Article 15-The Charter and Budget & Financial Management Standards
Article 16-Accounting standards
Article 17-Currency standards
Article 18-Financial documents and standards
Article 19-General financial reports
Article 20-Annual Budget
Article 21-Revenue
Article 22-Liabilities and loans
Article 23-Insurance
Article 24-Property, plant and equipment
Article 25-Investment
Article 26-Valuation and auditors |
|
 |
III. |
Accounting Classification System |
|
| |
3.1 |
Account Classification Index (ACI) |
|
| |
|
Article 27-Account Classification Index (ACI)
Article 28-Primary Level of ACI
Article 29-Secondary Level of ACI
Article 30-Tertiary Level of ACI
Article 31-Mandatory Use of ACI |
|
| |
3.2 |
Real Account DoubleEntry System (RADS) |
|
| |
|
Article 32-Real Account DoubleEntry System (RADS)
Article 33-Venetian-Vatican Inverse Accounting Prohibited |
|
| |
3.3 |
Accounting Management System |
|
| |
|
Article 34-Accounting Management System
Article 35-Electronic and paper records of Accounts
Article 36-Redundancy and Secure Storage of Accounts |
|
 |
IV. |
Budget & Financial Management Administration |
|
| |
4.1 |
Treasury |
|
| |
|
Article 37-Treasury
Article 38-Treasurer
Article 39-Treasury Board
Article 40-Rules and procedures
Article 41-Officers and employees
Article 42-Authority under other Codes
|
|
| |
4.2 |
Budget Office |
|
| |
|
Article 43-Budget Office
Article 44-Rules and procedures
Article 45-Officers and employees |
|
| |
4.3 |
Recovery of Debts |
|
| |
|
Article 46-Recovery of Debts
Article 47-Code of Conduct of Recovery
Article 48-Entities authorized to recover debts
Article 49-Audit and Overview of Behaviour
Article 50-Prohibited Conduct
Article 51-Complaint and Fair Hearing |
|
| |
4.4 |
Oversight,Audit and Fraud Prevention |
|
| |
|
Article 52-Oversight,Audit and Fraud Prevention
Article 53-Budget and Financial Oversight
Article 54-Audit Systems
Article 55-Fraud Prevention Systems |
|
 |
V. |
Accounts and Records |
|
| |
5.1 |
Accounts and Records |
|
| |
|
Article 56-Accounts and Records
Article 57-Establishment of Society Accounts
Article 58-Immunity of Public Money and Bank Accounts
Article 59-Authorized Access to Accounts
Article 60-Prohibited Access and Offences against Society Accounts |
|
| |
5.2 |
Public Disclosure and Records |
|
| |
|
Article 61-Public Disclosure and Records
Article 62-History of all Transactions in Great Register and Public Record |
|
 |
VI. |
Primary Budget Forecast Report, Papers and Data |
|
| |
6.1 |
Primary Budget Forecast Report |
|
| |
|
Article 63-Primary Budget Forecast Report
Article 64-Objectives of Primary Budget Forecast Report
Article 65-Statistics and Assumptions
Article 66-Scope of Primary Budget Forecast Report
Article 67-Revenues
Article 68-Expenditures
Article 69-Accounting and Cash Management
Article 70-Assets and Liabilities |
|
| |
6.2 |
Primary Budget Forecast Report Preparation |
|
| |
|
Article 71-Primary Budget Forecast Report Preparation
Article 72-Bases of Budget Preparation and Modelling
Article 73-Limit of Expenditure Items to be included in Budget Forecast
Article 74-Budget Development Process and Schedule
Article 75-Resolving Director and Agency Budget Requests
Article 76-Capital Projects included for consideration in Budget Process |
|
| |
6.3 |
Primary Budget Forecast Report Publication |
|
| |
|
Article 77-Primary Budget Forecast Report Publication
Article 78-Database and Indexing of Budget Report Items and Data
Article 79-Printed and Electronic Publications of Report
Article 80-Publication to Parliament
Article 81-Parliamentary Review of Budget
Article 82-Parliamentary Approval and Passage of Budget
Article 83-Assent of Budget and release of Revenue |
|
| |
6.4 |
Primary Budget Forecast Report Implementation |
|
| |
|
Article 84-Primary Budget Forecast Report Implementation
Article 85-Allocation of Spending Authority
Article 86-Financial Plans
Article 87-Revenue Collection Responsibilities
Article 88-Commitment and Expenditure Responsibilities
Article 89-Reallocation of commitment authority
Article 90-Budget Fund
Article 91-Treasury and Finance Reporting Responsibilities
Article 92-Government Reporting Responsibilities
Article 93-Scope of Budget Accounts
Article 94-Government-owned Enterprises |
|
 |
VII. |
Generation Budget Forecast Report, Papers and Data |
|
| |
7.1 |
Generation Budget Forecast Report |
|
| |
|
Article 95-Generation Budget Forecast Report
Article 96-Objectives of Generation Budget Forecast Report
Article 97-Statistics and Assumptions
Article 98-Scope of Generation Budget Forecast Report
Article 99-Revenues
Article 100-Expenditures
Article 101-Accounting and Cash Management
Article 102-Assets and Liabilities |
|
| |
7.2 |
Generation Budget Forecast Report Preparation |
|
| |
|
Article 103-Generation Budget Forecast Report Preparation
Article 104-Bases of Budget Preparation and Modelling
Article 105-Limit of Expenditure Items to be included in Budget Forecast
Article 106-Budget Development Process and Schedule
Article 107-Resolving Director and Agency Budget Requests
Article 108-Capital Projects included for consideration in Budget Process |
|
| |
7.3 |
Generation Budget Forecast Report Publication |
|
| |
|
Article 109-Generation Budget Forecast Report Publication
Article 110-Database and Indexing of Budget Report Items and Data
Article 111-Printed and Electronic Publications of Report
Article 112-Publication to Parliament
Article 113-Parliamentary Review of Budget
Article 114-Parliamentary Approval and Passage of Budget
Article 115-Assent of Budget and release of Revenue |
|
| |
7.4 |
Generation Budget Forecast Report Implementation |
|
| |
|
Article 116-Generation Budget Forecast Report Implementation
Article 117-Allocation of Spending Authority
Article 118-Financial Plans
Article 119-Revenue Collection Responsibilities
Article 120-Commitment and Expenditure Responsibilities
Article 121-Reallocation of commitment authority
Article 122-Budget Fund
Article 123-Treasury and Finance Reporting Responsibilities
Article 124-Government Reporting Responsibilities
Article 125-Scope of Budget Accounts
Article 126-Government-owned Enterprises |
|
 |
VIII. |
Cycle Budget Forecast Report, Papers and Data |
|
| |
8.1 |
Suppliers |
|
| |
|
Article 127-Cycle Budget Forecast Report
Article 128-Objectives of Cycle Budget Forecast Report
Article 129-Statistics and Assumptions
Article 130-Scope of Cycle Budget Forecast Report
Article 131-Revenues
Article 132-Expenditures
Article 133-Accounting and Cash Management
Article 134-Assets and Liabilities |
|
| |
8.2 |
Cycle Budget Forecast Report Preparation |
|
| |
|
Article 135-Cycle Budget Forecast Report Preparation
Article 136-Bases of Budget Preparation and Modelling
Article 137-Limit of Expenditure Items to be included in Budget Forecast
Article 138-Budget Development Process and Schedule
Article 139-Resolving Director and Agency Budget Requests
Article 140-Capital Projects included for consideration in Budget Process |
|
| |
8.3 |
Cycle Budget Forecast Report Publication |
|
| |
|
Article 141-Cycle Budget Forecast Report Publication
Article 142-Database and Indexing of Budget Report Items and Data
Article 143-Printed and Electronic Publications of Report
Article 144-Publication to Parliament
Article 145-Parliamentary Review of Budget
Article 146-Parliamentary Approval and Passage of Budget
Article 147-Assent of Budget and release of Revenue |
|
| |
8.4 |
Cycle Budget Forecast Report Implementation |
|
| |
|
Article 148-Cycle Budget Forecast Report Implementation
Article 149-Allocation of Spending Authority
Article 150-Financial Plans
Article 151-Revenue Collection Responsibilities
Article 152-Commitment and Expenditure Responsibilities
Article 153-Reallocation of commitment authority
Article 154-Budget Fund
Article 155-Treasury and Finance Reporting Responsibilities
Article 156-Government Reporting Responsibilities
Article 157-Scope of Budget Accounts
Article 158-Government-owned Enterprises |
|
 |
IX. |
Annual Budget Report, Papers and Data |
|
| |
9.1 |
Meetings and Resolutions |
|
| |
|
Article 159-Annual Budget Report
Article 160-Objectives of Primary Budget Forecast Report
Article 161-Statistics and Assumptions
Article 162-Scope of Primary Budget Forecast Report
Article 163-Revenues
Article 164-Expenditures
Article 165-Accounting and Cash Management
Article 166-Assets and Liabilities |
|
| |
9.2 |
Annual Budget Report Preparation |
|
| |
|
Article 167-Annual Budget Report Preparation
Article 168-Bases of Budget Preparation and Modelling
Article 169-Limit of Expenditure Items to be included in Budget Forecast
Article 170-Budget Development Process and Schedule
Article 171-Resolving Director and Agency Budget Requests
Article 172-Capital Projects included for consideration in Budget Process |
|
| |
9.3 |
Annual Budget Report Publication |
|
| |
|
Article 173-Annual Budget Report Publication
Article 174-Database and Indexing of Budget Report Items and Data
Article 175-Printed and Electronic Publications of Report
Article 176-Publication to Parliament
Article 177-Parliamentary Review of Budget
Article 178-Parliamentary Approval and Passage of Budget
Article 179-Assent of Budget and release of Revenue |
|
| |
9.4 |
Annual Budget Report Implementation |
|
| |
|
Article 180-Annual Budget Report Implementation
Article 181-Allocation of Spending Authority
Article 182-Financial Plans
Article 183-Revenue Collection Responsibilities
Article 184-Commitment and Expenditure Responsibilities
Article 185-Reallocation of commitment authority
Article 186-Budget Fund
Article 187-Treasury and Finance Reporting Responsibilities
Article 188-Government Reporting Responsibilities
Article 189-Scope of Budget Accounts
Article 190-Government-owned Enterprises |
|
 |
X. |
Mid-Year Budget Progress Report, Papers and Data |
|
| |
10.1 |
Mid-Year Budget Progress Report, Papers and Data |
|
| |
|
Article 191-Mid-Year Budget Progress Report
Article 192-Objectives of Mid-Year Budget Progress Report
Article 193-Statistics and Assumptions
Article 194-Scope of Mid-Year Budget Progress Report |
|
 |
XI. |
Pre-Election Financial Report |
|
| |
11.1 |
Pre-Election Financial Report |
|
| |
|
Article 195-Pre-Election Financial Report
Article 196-Objectives of Pre-Election Financial Report
Article 197-Statistics and Assumptions
Article 198-Scope of Pre-Election Financial Report
Article 199-Revenues
Article 200-Expenditures
Article 201-Accounting and Cash Management
Article 202-Assets and Liabilities |
|
 |
XII. |
Costing of Election Commitments |
|
| |
12.1 |
Costing of Election Commitments |
|
| |
|
Article xxx-Costing of Election Commitments
Article 160-Objectives of Costing of Election Commitments Report
Article 161-Statistics and Assumptions
Article 162-Scope of Costing of Election Commitments Report |
|
 |
XIII. |
Collection, Deposit and Management of Public Money |
|
| |
13.1 |
Limited Indemnity |
|
| |
|
|
|
| |
13.2 |
Suits Against Corporation and Officers |
|
| |
|
|
|
| |
13.3 |
Independent Reports and Ratings |
|
| |
|
|
|
| |
13.4 |
Auditors |
|
| |
|
|
|
 |
XIV. |
Valuation and Investment |
|
| |
14.1 |
Mandatory death (winding-up) |
|
| |
|
|
|
| |
14.2 |
External administration |
|
| |
|
|
|
| |
14.3 |
Winding up in involuntary insolvency |
|
| |
|
|
|
| |
14.4 |
Winding up in voluntary insolvency |
|
| |
|
|
|
| |
14.5 |
Recovering property or compensation |
|
| |
|
|
|
| |
14.5 |
De-registration |
|
| |
|
|
|
 |
XV. |
Control and Management of Public Property |
|
| |
15.1 |
General Principles of Universal Forms |
|
| |
|
|
|
| |
15.2 |
General Principles of Universal Forms |
|
| |
|
|
|
 |
XVI. |
Liabilities and Loans |
|
| |
16.1 |
Motions and Applications |
|
| |
|
|
|
 |
XVII. |
Appropriations and Expenditure |
|
| |
17.1 |
Motions and Applications |
|
| |
|
|
|
 |
XVIII. |
Oversight and Audits |
|
| |
18.1 |
Motions and Applications |
|
| |
|
|
|
 |
XIX. |
Offences and Penalties |
|
| |
19.1 |
Motions and Applications |
|
| |
|
|
|
 |
XX. |
Universal Budget and Financial Forms |
|
| |
19.1 |
Motions and Applications |
|
| |
|
|
|
| |
|
|
|
| |
|
|
|
|
Copyright © 2010 United-Australia.Org. All rights Reserved |