69 Departmental accounts
(1) The accountable officer of a department must establish, in
accordance with the prescribed requirements, the accounts
(the departmental accounts) necessary—
(a) to account, under a financial and performance
management standard, for public moneys, public
property, non-public moneys, other property and other
resources administered or controlled by the department;
and
(b) to produce—
(i) the financial statements required to be produced by
this Act; and
(ii) other financial statements or information required
to be produced by the prescribed requirements or
the Treasurer.
(2) The accounts, other than the consolidated fund account,
established by the under-Treasurer for preparing the
consolidated whole-of-government financial statement for a
financial year are departmental accounts of the treasury
department.