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A Guide to Appropriations - November 2013

Controller Function

  • In addition to identification by departments of unappropriated expenditure, the Auditor-General exercises a controller function to ensure that appropriations are being incurred for purposes that are lawful and within the agreed scope, amount and period.
  • The Auditor-General can direct a Minister to report to the House of Representatives if the Auditor-General has reason to believe that any expenditure that has been incurred is applied for a purpose that is not within scope, amount, or period or is for any other reason unlawful (s65Z PFA 1989).
  • The Auditor General can stop payments to a Crown bank account or a departmental bank account to prevent money being paid out of the account that may be applied for a purpose that is unlawful or that is inconsistent with any appropriation or other statutory authority or is for any other reason unlawful (s65ZA PFA 1989).
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