South Australia
Public Finance and Audit Regulations 2014
under the Public Finance and Audit Act 1987

Contents
1	Short title
2	Commencement
3	Interpretation
4	Public authority (section 4 of Act)
5	Application of money received by Crown instrumentalities (section 7 of Act)
6	Investment of public money by Treasurer—prescribed person (section 11 of Act)
7	Declaration by Auditor-General and Deputy Auditor-General (section 29 of Act)
8	Auditor-General's annual report (section 36 of Act)
9	Refund or recovery of small amounts (section 41AA of Act)
Schedule 1—Declaration by the Auditor-General or Deputy Auditor‑General
Schedule 2—Revocation of Public Finance and Audit Regulations 2002
Legislative history

1—Short title
These regulations may be cited as the Public Finance and Audit Regulations 2014.
2—Commencement
These regulations come into operation on the day on which they are made.
3—Interpretation
In these regulations—
Act means the Public Finance and Audit Act 1987.
4—Public authority (section 4 of Act)
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)	The Flinders University of South Australia;
	(b)	The University of Adelaide;
	(c)	University of South Australia.
5—Application of money received by Crown instrumentalities (section 7 of Act)
Section 7 of the Act applies to the South Australian Metropolitan Fire Service.
6—Investment of public money by Treasurer—prescribed person (section 11 of Act)
For the purposes of section 11(g) of the Act, the Local Government Finance Authority of South Australia is a prescribed person.
7—Declaration by Auditor-General and Deputy Auditor-General (section 29 of Act)
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 Schedule 1.
8—Auditor-General's annual report (section 36 of Act)
For the purposes of section 36(2) of the Act, the prescribed date is 30 September.
9—Refund or recovery of small amounts (section 41AA of Act)
For the purposes of section 41AA(3) and (4) of the Act, the prescribed amount is $5.

Schedule 1—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.

Schedule 2—Revocation of Public Finance and Audit Regulations 2002
The Public Finance and Audit Regulations 2002 are revoked.

Legislative history
Notes
	•	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.
Principal regulations
Year	No	Reference	Commencement	
2014	253	Gazette 23.10.2014 p6186 	23.10.2014: r 2