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Audit Act 1901
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Department of Finance
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C2004C01933
25 October 1996
-
31 December 1997
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Part I—Preliminary
1 Short title and commencement [see Note 1]
2 Interpretation
2AA Amounts deducted or set off deemed to be received or paid
2A Application of Act
2AB Responsibilities of Secretaries
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Part II—The Auditor-General
3 Appointment of Auditor-General
4 Remuneration of Auditor-General
4A Leave of absence
4B Resignation
5 Incapacity for other position
5A Auditor-General to retire at sixty-five
6 Rights of officers preserved
7 How removed from office or suspended
7A Removal taken to be retirement on ground of invalidity
7B Retirement on ground of invalidity under the Superannuation Acts
8 Acting appointment
9A Remuneration of Acting Auditor-General
11 Auditor-General may appoint persons to inspect and audit accounts, and to carry out efficiency audits
11A Annual report of Auditor-General
12 Reports by Auditor-General to Minister
13 Auditor-General may call for persons and records
14 Auditor-General may administer oath
14A Application of sections 13 and 14
14B Auditor-General to have access to accounts and records
14C Secrecy
15 Auditor-General may obtain opinion
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Part III—Accounting officers
16 Persons subject to Act
18 Overdrafts not to be arranged without authority
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Part IV—Collection of moneys and securities
20 Minister may agree with any bank for conducting business
21 Commonwealth Public Account etc.
21A Investment of moneys in Commonwealth Public Account
22 Accounting officers to pay money etc. to Minister or bank etc.
23 Minister to pay money daily into bank
24 Accounting officers to furnish statements
25 Private moneys collected by officers etc.
26 Securities to be dealt with as directed
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Part V—Payment of moneys
29 Notional items
30 Notional items taken to be items
31 Drawing of money from Commonwealth Public Account
32 Minister may make payments from Commonwealth Public Account
33 Secretary may make allocations in accordance with authorisation of Minister
33A Warrant procedure to apply to transfers between accounts
33B Warrants not required for certain expenditure
34 Duties of paying, authorising and certifying officers
34A Act of grace payments
35 Certain amounts deemed appropriated
35A Transfer of functions between Departments
36 Payments made after close of financial year
36A Debiting of expenditure charged to Minister’s advance
36B Salary votes
36C Application of repayments of expenditure
37 Power to vary the annual appropriation
37A Refunds from Consolidated Revenue
37B Power of Minister to make certain payments without production of probate or letters of administration
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Part VI—Audit and inspection
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Division 1—Audit and inspection of accounts
38 Banker to forward bank statements and certificates to Minister and Auditor-General
40 Accounts and records
41 Audit
41A Auditor-General to examine accounts of revenue
41B Auditor-General to examine accounts of expenditure
41C Auditor-General to examine accounts of stores
41D Special operations of Departments
42 Auditor-General to question matters
45A Power to admit certain accounts
45B Auditor-General may dispense with detailed audit
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Division 2—Efficiency audits
48A Interpretation
48B Public authorities of the Commonwealth
48C Auditor-General to carry out efficiency audits
48D Efficiency audit extends to examination of certain procedures
48E Investigations and access to premises and records
48F Reports concerning efficiency audits
48G Annual report concerning efficiency audits
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Division 3—Audits of Australian Audit Office
48J Interpretation
48K Audits of Australian Audit Office
48L Powers of independent auditor
48M Secrecy
48N Reports of independent auditor concerning financial audits
48P Reports of independent auditor concerning efficiency audits
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Part VII—Statements and their audit
48Q Interpretation
49 Minister’s monthly statement of financial transactions
50 Departmental financial statements
50AA Financial statements guidelines
50AB Aggregate financial statements
50AC Amounts may be stated to next higher or lower dollar
50A Coin to be deemed metal until issued
51 Auditor-General to audit and report
51A Information in respect of audits
52 Certain orders and legal opinions to be annexed to Auditor-General’s report
53 Auditor-General’s reports on aggregate financial statements to be transmitted to Parliament
53A Auditor-General’s reports on Departmental financial statements to be given to Minister administering Department etc.
54 Project performance audits
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Part VIII—The Loan Fund
55 Separate account to be kept of Loan Fund
57 Loan Fund expenditure to be covered by Act
58 Suspense accounts
58A Receipts taken in reduction of expenditure charged to Loan Fund
59 Provisions of Act to apply
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Part IX—The Trust Fund
60 Trust Fund
61 Expenditure of Trust moneys
62 Provisions of Act to apply in relation to Trust Fund
62A Trust accounts
62B Investment of moneys standing to credit of Trust Fund
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Part X—Moneys outside Australia and Naval expenditure
63 Moneys etc. outside Australia
63A Australian Navy
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Part XI—Financial provisions relating to public authorities and certain other bodies
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Division 1—General
63B Interpretation
63C Application
63CA Application of Part to new bodies
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Division 2—Public authorities required to keep accounts in accordance with commercial practice
63D Bank accounts
63E Investment of moneys
63F Proper accounts to be kept
63G Audit
63H Annual report and financial statements
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Division 3—Public authorities not required to keep accounts in accordance with commercial practice
63J Bank accounts
63K Proper accounts to be kept
63L Audit
63M Annual report and financial statements
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Division 3A—Public authorities audited by company auditors
63MA Interpretation
63MB Discretionary power to report on company auditor
63MC Discretionary audit of accounts and records by Auditor-General
63MD Discretionary report by Auditor-General on financial statements
63ME Access to documents
63MF Avoidance of duplication of work
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Division 4—Miscellaneous
63N Definitions
63P Audit etc. by arrangement
63Q Audit fees
63R Auditor-General shall report on all cases of non-compliance
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Part XII—Penalties
64 Misappropriation of public moneys or stores
64A Misuse of Commonwealth credit cards
65 Forging or uttering documents
66 Document in lieu of statutory declaration
67 Persons failing to attend to give evidence etc.
68 Persons taking false oath or making false declaration guilty of perjury
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Part XIIA—Losses of, and damage to, public property
70AA Definition
70AB Liability in respect of losses etc.
70AC Permanent Head to take action in respect of losses etc.
70AD Recovery of amount
70AE Burden of proof
70AF Persons not liable twice in respect of same loss etc.
70AG Application to prescribed authorities
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Part XIII—Miscellaneous
70AH Method of paying salary
70A Delegation by Minister
70B Guarantees by the Commonwealth
70BA Signing reports concerning certain authorities and other bodies etc.
70BB Audit of subsidiaries
70C Writing off, and waiver of rights to, certain moneys and stores
70D Exempt accounts
70E Liability of Auditor-General etc.
70F Non-reporting of minor technical breaches
71 Regulations
72 Directions by officers etc.
73 Guidelines by Ministers
Notes to the STYLEREF ShortT \* MERGEFORMAT Audit Act 1901
