Public Governance, Performance and Accountability Act 2013
The rules may make provision for the following in relation to the Commonwealth and Commonwealth entities: (a) ensuring or promoting the proper use and management of public resources; (b) ensuring or promoting proper accountability for the use and management of public resources; (d) risk oversight and management; (e) managing appropriations; (f) reporting periods; (g) performance; (h) for a Commonwealth entity that has ceased to exist or whose functions have been transferred to another Commonwealth entity:
(i) the preparation and giving of a report for the entity; and
(ii) the preparation, auditing and giving of financial statements and performance statements for the entity.
102(2)
The rules may prescribe that a contravention of the finance law by an official of a Commonwealth entity does not affect the validity of any act, transaction, agreement, instrument, resolution or other thing.
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