AUDITOR-

400 Mr HAMILTON-SMITH (Waite—Leader of the Opposition) (17 November 2008). With respect to the report of the Auditor-General 2007-08—part C, page 61:

(a) does the surplus cash paid into the accrual appropriation excess funds account get paid to the consolidated account and if not, what happens to the surplus cash; and

(b) while past Auditor-General reports have commented on the inconsistent use of this account by agencies, has this improved?

The Hon. K.O. FOLEY (Port Adelaide—Deputy Premier, Treasurer, Minister for Industry and Trade, Minister for Federal/State Relations): I have been provided the following information:

(a) No, the surplus cash paid into the Accrual Appropriation Excess Funds Account (AAEFA) does not get paid into the Consolidated Account as the AAEFA is exempt from the operation of the Cash Alignment Policy. The cash remains in the AAEFA and is then used in accordance with the 'Budgeting for Employee Entitlements etc.' document referred to by the Auditor General in part C, page 60.

(b) The Department of Treasury and Finance has implemented improved procedures relating to the use of the account and as reported by the Auditor General in part B, page 1352, processes were found to be operating satisfactorily in 2007-08.