9. Financial

​B. Audits

i.  Legislation

New South Wales:
The Public Finance and Audit Act 1983 (NSW) amended by the COVID-19 Legislation Amendment (Emergency Measures—Treasurer) Act 2020 (NSW): enable the regulations under the Public Finance and Audit Act 1983 (NSW) to provide for the following provisions of that Act to apply to particular Departments and statutory bodies, or kinds of Department and statutory bodies, except for specified provisions — (a) Division 3 (General audit of statutory bodies) of Part 3, (b) Division 4A (General audit of Departments) of Part 3. Regulations made for this purpose must provide for their repeal not later than on 1 November 2021.

Made under the Public Finance and Audit Act 1983 (NSW):
South Australia:
COVID-19 Emergency Response Act 2020 (SA):
  • Section 12: Treasurer's instructions relating to financial and audit requirements
  • Section 13: Audits by Auditor-General
 
Public Finance and Audit Act 1987 (SA) amended by the COVID-19 Emergency Response Act 2020 (SA).

Australian Capital Territory:
Financial Management Act 1996​ (ACT) amended by the COVID-19 Emergency Response Legislation Amendment Act 2020 (ACT).

ii.  Case law

This is an area of substantive law that may result in case law. As of the last update, we are not aware of any relevant decision of a superior court in this area.