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Statement by the Secretary and the Chief Finance Officer

 Subsections 37(a) and 43(2)(b) to require net recording of receipts on behalf of other entities as per section 74 of the PGPA Act. Subsection 43(3)(a) to require net recording of cash payments on behalf of other entities made from appropriations. Section 47 to not require separate disclosure of money paid on behalf of other entities. In our opinion, at the date of this statement, there are reasonable grounds to believe that DFAT will be able to pay its debts as and when they fall due.