Public Finance Act 1989

If you need more information about this Act, please contact the administering agency: The Treasury
26D Reporting requirements in relation to expenses or capital expenditure incurred in excess of, or without, appropriation and capital injections made in excess of, or without, authorisation

(1)

This section applies to—

(a)

any expenses that have, or capital expenditure that has, been incurred—

(i)

without appropriation or other authority; or

(ii)

in excess of an existing appropriation or other authority; and

(b)

any capital injection (other than a capital injection to an intelligence and security department) that has been made—

(i)

without authority under an Appropriation Act or approval under section 25A; or

(ii)

in excess of an existing authority under an Appropriation Act or an existing approval under section 25A.

(2)

A statement that relates to any expenses, capital expenditure, or capital injection to which this section applies must be included in—

(a)

the annual financial statements of the Government for the financial year; and

(b)

the annual report of the administering department for the financial year in accordance with section 45A(c) and (e).

Section 26D: inserted, on 25 January 2005, by section 7 of the Public Finance Amendment Act 2004 (2004 No 113).

Section 26D heading: amended, on 1 July 2014, by section 76(1) of the Public Finance Amendment Act 2013 (2013 No 50).

Section 26D(1): replaced, on 1 July 2014, by section 76(2) of the Public Finance Amendment Act 2013 (2013 No 50).

Section 26D(2): amended, on 1 July 2014, by section 76(3) of the Public Finance Amendment Act 2013 (2013 No 50).

Section 26D(2)(b): replaced, on 1 July 2014, by section 76(4) of the Public Finance Amendment Act 2013 (2013 No 50).