South Australia
Public Finance and Audit Regulations 2002
under the Public Finance and Audit Act 1987

Contents
1	Short title
4	Interpretation
5	Public authority
6	Application of section 7 of Act
7	Prescribed person
8	Declaration by Auditor-General and Deputy Auditor-General
9	Annual report
10	Refund or recovery of small amount
Schedule—Declaration by the Auditor-General or Deputy Auditor-General
Legislative history

1—Short title
These regulations may be cited as the Public Finance and Audit Regulations 2002.
4—Interpretation
In these regulations—
Act means the Public Finance and Audit Act 1987.
5—Public authority
Each of the following bodies is a public authority for the purposes of the definition of public authority in section 4(1) of the Act:
	(a)	South Australian Finance Trust Ltd.;
	(b)	The Flinders University of South Australia;
	(c)	The University of Adelaide;
	(d)	University of South Australia;
	(e)	South Australian Centre for Trauma and Injury Recovery Incorporated.
6—Application of section 7 of Act
Section 7 of the Act applies to the South Australian Metropolitan Fire Service.
7—Prescribed person
For the purposes of section 11(g) of the Act, the Local Government Finance Authority of South Australia is a prescribed person.
8—Declaration by Auditor-General and Deputy Auditor-General
For the purposes of section 29 of the Act, a declaration by the Auditor-General and the Deputy Auditor-General must be made in the form set out in the Schedule.
9—Annual report
The prescribed date for the purposes of section 36(2) of the Act is 30 September.
10—Refund or recovery of small amount
For the purposes of section 41AA of the Act, the prescribed amount is $3.

Schedule—Declaration by the Auditor-General or Deputy Auditor-General
I,                                declare that I will act impartially in carrying out my functions as Auditor‑General (or Deputy Auditor‑General) under the Public Finance and Audit Act 1987.

Legislative history
Notes
	•	Please note—References in the legislation to other legislation or instruments or to titles of bodies or offices are not automatically updated as part of the program for the revision and publication of legislation and therefore may be obsolete.
	•	Earlier versions of these regulations (historical versions) are listed at the end of the legislative history.
	•	For further information relating to the Act and subordinate legislation made under the Act see the Index of South Australian Statutes or www.legislation.sa.gov.au.
Revocation of regulations
The Public Finance and Audit Regulations 2002 were revoked by Sch 2 of the Public Finance and Audit Regulations 2014 on 23.10.2014.
Legislation revoked by principal regulations
The Public Finance and Audit Regulations 2002 revoked the following:
Public Finance and Audit Regulations 1987
Principal regulations and variations
Year	No	Reference	Commencement	
2002	177	Gazette 29.8.2002 p3295	1.9.2002: r 2	
2004	244	Gazette 2.12.2004 p4459	2.12.2004: r 2 	
2006	41	Gazette 20.4.2006 p1134	20.4.2006: r 2	
2007	194	Gazette 5.7.2007 p2969	3.12.2007: r 2	
Provisions varied
Entries that relate to provisions that have been deleted appear in italics.
Provision	How varied	Commencement	
rr 2 and 3	omitted under the Legislation Revision and Publication Act 2002	2.12.2004	
r 5	(e) deleted by 244/2004 r 4	2.12.2004	
	varied by 41/2006 r 4	20.4.2006	
r 10	inserted by 194/2007 r 4	3.12.2007	
Historical versions
2.12.2004		
20.4.2006