AUDIT ACT 1901
- Reprinted as at 19 December 1973 (HISTACT CHAP 1889 #DATE 19:12:1973)
AUDIT ACT 1901-1973 - TABLE OF PROVISIONS
TABLE
AUDIT ACT 1901-1973
TABLE OF PROVISIONS
PART I-PRELIMINARY
Section
1. Short title and commencement
1A. (Repealed)
2. Definitions
2AA. Amounts deducted or set off deemed to be received or paid
2A. Application of Act
PART II-THE AUDITOR-GENERAL
3. Appointment of Auditor-General
4. Salary of Auditor-General
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
8. Auditor-General to make a declaration
9. Appointment of deputy of Auditor-General
9A. Salary of acting Auditor-General
10. (Repealed)
11. Auditor-General may appoint persons to inspect
12. Auditor-General to communicate with Treasurer; report
defaulters
13. Auditor-General may call for persons and papers
14. Auditor-General may administer oath
14A. Application of sections 13 and 14
14B. Auditor-General to have access to accounts, books, &c.
14C. Secrecy
15. Auditor-General may obtain opinion
PART III-ACCOUNTING OFFICERS
16. Persons subject to Act
17. Security to be given
18. Accounting officer's bank account
19. Transfer of balances on decease, resignation or removal of
accounting officers
PART IV-COLLECTION OF MONEYS
20. Treasurer may agree with any bank for conducting business
21. Commonwealth Public Account
21A. Investment of moneys in Commonwealth Public Account
22. Accounting officers to pay money into Treasury or Bank, &c.
23. Treasurer to pay money daily into bank
24. Accounting officers to furnish statements
25. Accounting officers to send declared returns to the
Auditor-General
26. The Money Order Account
26A. Use of Money Order Account for payment and receipt of moneys
27. Disposal of private moneys collected under Acts of Parliament
28. Public servants collecting private moneys to place them to
their
credit in bank
29. Payment to public account of private moneys collected by public
servants
30. Unclaimed trust fund to be carried to revenue
PART V-PAYMENT OF MONEYS
31. How moneys are to be issued
32. Warrant procedure in relation to moneys available by virtue of
appropriation of Consolidated Revenue Fund or Loan Fund
33. Treasurer on receipt of warrant may make payments
33A. Warrant procedure to apply to transfers within Commonwealth
Public
Account
33B. Warrants not required for expenditure of certain moneys out of
Commonwealth Public Account
34. Duty of paying, certifying and authorizing officers
35. Certain amounts to be deemed to have been appropriated
36. Payments made after close of financial year
36A. Debiting of expenditure charged to Treasurer's advance
36B. Salary votes
36C. Application of repayments of expenditure
37. Power to vary the annual appropriation
37A. Refunds from Consolidated Revenue Fund
37B. Power of Treasurer to make certain payments without production
of
probate or letters of administration
PART VI-AUDIT AND INSPECTION
38. Banker to forward bank statements and certificates to Treasurer
and Auditor-General
39. Accounting officers to furnish statement
40. Treasurer to keep a cash book and send cash sheet, &c., to
Auditor-General
41. Audit of returns, cash sheets and accounts
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 surcharge accounting officer
43. Recovery by Treasurer of amount of surcharge
44. Accounting officers to have right of appeal to the
Governor-General
45. Inspection and audit of books and accounts
45A. Power to admit certain accounts
45B. Auditor-General may dispense with detailed audit
46. No sum to be allowed without voucher unless by order
47. Imperfect vouchers
48. Recovery of moneys disallowed by reason of absence or
imperfection
of vouchers
PART VII-STATEMENTS AND THEIR AUDIT
49. Treasurer's statement of receipts and expenditures
50. Yearly statement for audit
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 to be transmitted to Parliament
54. Auditor-General to make suggestions for accounting, collection
and
payment
PART VIII-THE LOAN FUND
55. Separate account to be kept of Loan Fund
56. (Repealed)
57. Loan Fund expenditure to be covered by Act
58. Suspense Accounts
58A. Certain receipts may be credited to the Loan Fund
59. Provisions of Act to apply
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
Moneys to be paid into Trust Accounts
Expenditure of moneys in Trust Account
Refunds from Trust Fund
62B. Investment of moneys standing to credit of Trust Fund
Disposal of interest
PART X-MONEYS OUTSIDE THE COMMONWEALTH
63. Moneys, &c., outside the Commonwealth
PART XI-NAVAL EXPENDITURE
63A. Special provision for naval expenditure
PART XII-PENALTIES
64. Misappropriation of public moneys or stores
65. Forging or uttering documents
66. Document in lieu of statutory declaration
67. Persons failing to attend Auditor-General or to give evidence
68. Persons taking false oath or making a false declaration guilty
of
perjury
69. Offences generally
70. Jurisdiction of courts in respect of offences committed outside
Australia
PART XIII-MISCELLANEOUS
70A. Delegation
70B. Guarantees by the Treasurer
70C. Writing off irrecoverable amounts
71. Regulations
SCHEDULES
FIRST SCHEDULE
Declaration
SECOND SCHEDULE
FROM 1
Notification by Treasurer
FORM 2
Certificate of Auditor-General
FORM 3
Warrant of Governor-General
AUDIT ACT 1901-1973 - SECT. 1.
Short title.
SECT
AUDIT ACT 1901-1973
An Act to make provision for the Collection and Payment of the Public Moneys
the Audit of the Public Accounts and the Protection and Recovery of Public
Property and for other purposes.
Heading substituted by No. 20, 1969, s. 30.
PART I-PRELIMINARY
Short title and commencement.
Short title amended; No. 32, 1918, s. 2.
1. This Act may be cited as the Audit Act 1901-1973, and shall come into
operation on the first day of January One thousand nine hundred and two.*
Section 1A repealed by No. 216, 1973, s. 3.
* * * * * * * *
AUDIT ACT 1901-1973 - SECT. 2.
Definitions.
SECT
Substituted by No. 20, 1969, s. 3.
2. In this Act, unless the contrary intention appears-
''accounting officer'' means a person who-
(a) is charged with the duty of collecting, receiving or accounting for,
or collects, receives or accounts for, public moneys;
(b) is charged with the duty of disbursing, or disburses, public moneys;
or
(c) is charged with the receipt, custody or disposal of, or the
accounting for, or receives, has in his custody, disposes of or accounts for,
stores;
''Department'' means a Department of State of the Commonwealth and
includes-
(a) a Department of the Parliament; and
(b) a prescribed authority of the Commonwealth;
''public moneys'' includes all revenue, loan, trust and other moneys, and
all bonds, debentures and other securities, received by any person for or on
behalf of the Commonwealth or referred to in this Act;
''stores'' means chattels the property of, or in the possession or under the
control of, the Commonwealth;
''the Commonwealth Public Account'' includes moneys constituting the
Consolidated Revenue Fund, the Loan Fund or the Trust Fund, and all other
moneys received by any person for or on behalf of the Commonwealth.
AUDIT ACT 1901-1973 - SECT. 2AA.
Amounts deducted or set off deemed to be received or paid.
SECT
Inserted by No. 20, 1969, s. 3.
2AA. (1) This section applies in relation to the Consolidated Revenue Fund,
the Loan Fund and the Trust Fund.
(2) Where an amount payable out of a Fund in relation to which this section
applies has been lawfully deducted from, or set off against, an amount payable
into the same or another Fund in relation to which this section applies, and,
by reason of the deduction or set-off, an amount paid into the
second-mentioned Fund is less than it would otherwise have been-
(a) the amount paid into the second-mentioned Fund shall, for the purposes
of this Act, be deemed to be the amount that, but for the deduction or
set-off, would have been so paid; and
(b) the amount deducted or set off shall, for the purposes of this Act, be
deemed to have been paid out of the first-mentioned Fund for the purpose for
which it was so deducted or set off and to have been so paid at the same time
as the amount was paid into the second-mentioned Fund.
(3) Where an amount payable into a Fund in relation to which this section
applies has been lawfully deducted from, or set off against, an amount payable
out of the same or another Fund in relation to which this section applies and,
by reason of the deduction or set-off, an amount paid out of the
second-mentioned Fund is less than it would otherwise have been-
(a) the amount paid out of the second-mentioned Fund shall, for the
purposes of this Act, be deemed to be the amount that, but for the deduction
or set-off, would have been so paid; and
(b) the amount deducted or set off shall, for the purposes of this Act, be
deemed to have been paid into the first-mentioned Fund for the purpose for
which it was so deducted or set off and to have been so paid at the same time
as the amount was paid out of the second-mentioned Fund.
(4) Where an amount payable out of or into a Fund in relation to which this
section applies has been lawfully set off against an amount payable into or
out of the same or another Fund in relation to which this section applies and,
by reason of the set-off, no amounts are payable out of or into those Funds,
the amounts that, but for the set-off, would have been paid out of or into
those Funds shall, for the purposes of this Act, be deemed to have been so
paid at the time when the set-off took place.
AUDIT ACT 1901-1973 - SECT. 2A.
Application of Act.
SECT
Inserted by No. 89, 1961, s. 4. Sub-section (1) amended by No. 216, 1973, s.
3.
2A. (1) This Act extends to every Territory, but does not apply to or in
relation to revenues, moneys or stores of an external Territory or the
operations of the administration of, or persons in the service of, any such
Territory in relation to the receipt, expenditure or control of any such
revenues, moneys or stores.
Amended by No. 216, 1973, s. 3.
(2) Subject to any modifications and exceptions specified in directions
given in pursuance of section sixty-three of this Act, this Act applies
outside Australia and the Territories to and in relation to every person who
is or has been employed in the service of the Commonwealth, whether or not he
is an Australian citizen, and the functions, powers, duties and
responsibilities conferred or imposed by this Act on the Treasurer, the
Auditor-General and other specified persons and authorities in relation to
persons who are or have been so employed, and in relation to public moneys and
other matters provided by this Act, are exercisable or shall be performed
accordingly.
(3) The provisions of this Act do not apply to or in relation to affairs and
transactions (including the receipt or expenditure of money) in relation to
the Parliamentary Refreshment Rooms except affairs or transactions involving
the expenditure of moneys for the purpose of which the Consolidated Revenue
Fund has been appropriated.
AUDIT ACT 1901-1973 - SECT. 3.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART II-THE AUDITOR-GENERAL
Appointment of Auditor-General.
3. The Governor-General may appoint some person to be Auditor-General for
the Commonwealth.
AUDIT ACT 1901-1973 - SECT. 4.
Salary of Auditor-General.
SECT
Amended by No. 34, 1924, s. 2; No. 18, 1926, s. 2; No. 52, 1947, s. 4; No. 51,
1950, s. 3; No. 79, 1952, s. 3; No. 29, 1954, s. 3; No. 18, 1955, s. 3; No.
39, 1957, s. 3; No. 17, 1960, s. 3; No. 75, 1964, s. 3; No. 93, 1966, s. 3;
and No. 120, 1968, s. 3.
4. The Auditor-General shall receive an annual salary of Nineteen thousand
five hundred dollars and an annual allowance of One thousand dollars, and that
salary and allowance shall be a charge upon and paid out of the Consolidated
Revenue Fund which to the necessary extent is hereby appropriated
accordingly.*
AUDIT ACT 1901-1973 - SECT. 5.
Incapacity for other position.
SECT
5. (1) The Auditor-General shall not during his continuance in such office
be capable of being a member of the Executive Council of the Commonwealth or
of any State thereof or of either House of the Parliament of the Commonwealth
or of any State thereof.
Amended by No. 216, 1973, s. 3.
(2) The Auditor-General shall be deemed to have vacated his office-
(a) if he directly or indirectly engages in any paid employment outside the
duties of his office or in any trade or business except as a member of any
registered company;
(b) if he becomes bankrupt, applies to take the benefit of any law for the
relief of bankrupt or insolvent debtors, compounds with his creditors or makes
an assignment of his remuneration for their benefit;
(c) if except on leave granted by the Governor-General he absents himself
from duty for fourteen consecutive days or for twenty-eight days in any twelve
months; or
(d) if he resigns his office by writing under his hand addressed to the
Governor-General and such resignation is accepted by the Governor-General.
AUDIT ACT 1901-1973 - SECT. 5A.
Auditor-General to retire at sixty-five.
SECT
Inserted by No. 18, 1926, s. 3; amended by No. 216, 1973, s. 3.
5A. The Auditor-General shall cease to hold office upon attaining the age of
sixty-five years.
AUDIT ACT 1901-1973 - SECT. 6.
Rights of officers preserved.
SECT
Sub-section (1) substituted by No. 60, 1948, s. 3; amended by No. 216, 1973,
s. 3.
6. (1) If an officer of the Public Service of the Commonwealth is appointed
Auditor-General, his service as Auditor-General shall, for the purpose of
determining his existing and accruing rights, be taken into account as if it
were service in the Public Service of the Commonwealth.
(2) If any officer in the public service of a State is appointed
Auditor-General he shall have the same rights as if he had been an officer of
a department transferred to the Commonwealth and were retained in the service
of the Commonwealth.
AUDIT ACT 1901-1973 - SECT. 7.
How removed from office or suspended.
SECT
7. (1) The Auditor-General shall hold his office during good behaviour and
shall not be removed therefrom unless an address praying for such removal
shall be presented to the Governor-General by the Senate and the House of
Representatives respectively in the same session of the Parliament.
(2) The Governor-General may at any time suspend the Auditor-General from
his office for incapacity incompetence or misbehaviour; and when and so often
as the same shall happen the Treasurer shall lay before both Houses of the
Parliament a full statement of the grounds of such suspension within seven
days after such suspension if the Parliament be then in session and actually
sitting, or if the Parliament be not then in session or not actually sitting
within seven days after the commencement of the next session or sitting.
(3) The Auditor-General so suspended shall be restored to office unless each
House of the Parliament within forty-two days after the day when such
statement is laid before it, and in the same session, pass an address to the
Governor-General praying for his removal.
AUDIT ACT 1901-1973 - SECT. 8.
Auditor-General to make a declaration.
SECT
8. The Auditor-General before he shall enter upon the duties or exercise
the powers vested in him by this Act shall make and subscribe before the
Executive Council a declaration in the form contained in the First Schedule to
this Act.
AUDIT ACT 1901-1973 - SECT. 9.
Appointment of deputy of Auditor-General.
SECT
Sub-section (1) amended by No. 60, 1948, s. 4.
9. (1) In the case of the illness incapacity suspension or absence of the
Auditor-General the Governor-General may appoint some other person to act as
Auditor-General during such illness incapacity suspension or absence; and a
person so appointed shall for the time during which he so acts have all the
powers and perform all the duties of the Auditor-General.
Substituted by No. 89, 1961, s. 5.
(2) On the first occasion on which a person is appointed under this section,
he shall, before exercising the powers and performing the duties of the
Auditor-General, make and subscribe before the Executive Council a declaration
in the form contained in the First Schedule to this Act or to the like
effect.
AUDIT ACT 1901-1973 - SECT. 9A.
Salary of acting Auditor-General.
SECT
Inserted by No. 60, 1948, s. 5; amended by No. 120, 1968, s. 3.
9A. A person appointed to act as Auditor-General shall, in respect of the
period during which he so acts, be paid a total remuneration by way of salary
at the rate of salary provided in section four of this Act as the salary
payable to the Auditor-General and an allowance at the rate of the allowance
payable to the Auditor-General under that section, and that remuneration and
allowance shall be a charge upon and paid out of the Consolidated Revenue Fund
which, to the necessary extent, is hereby appropriated accordingly.
Section 10 repealed by No. 60, 1948, s. 6.
* * * * * * * *
AUDIT ACT 1901-1973 - SECT. 11.
Auditor-General may appoint persons to inspect.
SECT
Amended by No. 60, 1948, s. 7.
11. The Auditor-General may by writing under his hand appoint any person to
inspect examine and audit any books accounts or stores which are required by
this Act or any other Act to be inspected, examined or audited by the
Auditor-General and to report thereon to him and any such person shall have
power to inspect all such books accounts or stores and all vouchers and papers
relating thereto.
AUDIT ACT 1901-1973 - SECT. 12.
Auditor-General to communicate with Treasurer; report defaulters.
SECT
12. (1) The Auditor-General shall communicate with the Treasurer upon all
matters arising under this Act or the regulations relating to the collection
receipt issue and expenditure of public moneys.
(2) The Auditor-General shall transmit to the Treasurer the name of any
person failing to comply with any of the provisions of this Act or the
regulations and thereupon and until such failure shall have been made good to
the satisfaction of the Treasurer all salary and moneys that may be or become
due or payable to such person may be withheld.
AUDIT ACT 1901-1973 - SECT. 13.
Auditor-General may call for persons and papers.
SECT
Sub-section (1) amended by No. 60, 1948, s. 8.
13. (1) The Auditor-General may by precept under his hand require all such
persons as he may think fit to appear personally before him at a time and
place to be named in such precept, and to produce to him all such accounts
books vouchers documents and papers in the possession or control of such
persons as shall appear to him to be necessary for the purposes of any
examination, inspection or audit authorized or required by this Act or any
other Act to be made by the Auditor-General.
(2) The Auditor-General may when he shall think fit cause search to be made
in and extracts to be taken from any book document or record in the custody of
the Treasurer or in any public office without paying any fee for the same.
AUDIT ACT 1901-1973 - SECT. 14.
Auditor-General may administer oath.
SECT
14. The Auditor-General is hereby authorized and required to examine upon
oath declaration or affirmation (which oath declaration or affirmation he is
hereby empowered to administer) all persons whom he shall think fit to examine
respecting the receipt or expenditure of money or any stores respectively
affected by the provisions of this Act and respecting all other matters and
things whatever necessary for the due performance and exercise of the duties
and powers vested in him.
AUDIT ACT 1901-1973 - SECT. 14A.
Application of sections 13 and 14.
SECT
Inserted by No. 60, 1948, s. 9.
14A. The persons in relation to whom any power of the Auditor-General under
either of the last two preceding sections may be exercised shall include every
person, whether an accounting officer or not, and whether employed by the
Commonwealth or an authority of the Commonwealth or not, in relation to whom
the Auditor-General is satisfied that it is necessary to exercise that power
for the purposes of the proper performance of his duties and functions under
this Act or any other Act.
AUDIT ACT 1901-1973 - SECT. 14B.
Auditor-General to have access to accounts, books, &c.
SECT
Inserted by No. 60, 1948, s. 9. Sub-section (1) amended by No. 20, 1969, s.
4.
14B. (1) Without prejudice to the powers conferred by any other provision of
this Act, the Auditor-General or an authorized officer shall, at all
reasonable times, have full and free access to all accounts, books, documents
and papers in the possession of-
(a) any authority established or appointed under any law of the
Commonwealth;
(b) any officer or employee under the control of any such authority; and
(c) any other person,
being accounts, books, documents, or papers which deal with, form the basis
of, or are relevant directly or indirectly to, the expenditure of any public
moneys, or the receipt, custody or disposal of stores, or any approval for the
expenditure of any such moneys, and may make copies of, or extracts from, any
such accounts, books, documents or papers.
Amended by No. 89, 1961, s. 6.
(2) Every such authority, officer, employee or person shall, upon request at
any reasonable time by the Auditor-General or by an authorized officer,
produce to him all such accounts, books, documents or papers specified or
described in the request, or relevant to any matter so specified or
described.
(3) In this section, ''authorized officer'' means an officer authorized by
the Auditor-General to act under this section.
AUDIT ACT 1901-1973 - SECT. 14C.
Secrecy.
SECT
Inserted by No. 60, 1948, s. 9.
14C. (1) The operation of sections thirteen, fourteen, fourteen A and
fourteen B of this Act shall not be limited by any provision (including a
provision relating to secrecy) contained in any other law (whether made before
or after the commencement of this section) except to the extent to which any
such other law expressly excludes the operation of any of those sections.
(2) Notwithstanding anything contained in any other law, and notwithstanding
the making of an oath or declaration of secrecy, a person shall not be guilty
of any offence by reason of anything done by him for the purposes of section
thirteen, fourteen or fourteen B of this Act.
(3) The Auditor-General or any other person shall not divulge or
communicate, except, in the course of duty, to another person performing
duties under this Act, any information which has come to his knowledge by
reason directly or indirectly of section thirteen, fourteen or fourteen B of
this Act, in any case in which the person from whom the information was
obtained under that section, or from whose custody the accounts, books,
documents or papers from which the information was derived were produced,
could not, but for the provisions of this Act, lawfully have divulged that
information to the Auditor-General or authorized officer.
(4) The last preceding sub-section shall not prevent the making, divulging
or communicating, in any report of the Auditor-General, of conclusions,
observations or recommendations which are based on information obtained in
pursuance of section thirteen, fourteen or fourteen B of this Act.
AUDIT ACT 1901-1973 - SECT. 15.
Auditor-General may obtain opinion.
SECT
15. The Auditor-General shall be entitled to lay before the Attorney-General
a case in writing as to any question concerning the powers of the
Auditor-General or the discharge of his duties, and the Attorney-General shall
give him a written opinion on such case.
AUDIT ACT 1901-1973 - SECT. 16.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART III-ACCOUNTING OFFICERS
Persons subject to Act.
Amended by No. 8, 1906, s. 3.
16. Every accounting officer shall be subject to the provisions of this Act
and the regulations and shall perform such duties keep such books and render
such accounts as are prescribed by this Act or by the regulations or as the
Treasurer may direct.
AUDIT ACT 1901-1973 - SECT. 17.
Security to be given.
SECT
Amended by No. 8, 1906, s. 3.
17. Every accounting officer shall if required by the Treasurer so to do
provide security for such sum and in such manner and form as the Treasurer
shall direct for the due performance of his duties and for the due accounting
for and payment of all moneys which shall come to his possession or control by
reason or virtue of his office service or employment.
AUDIT ACT 1901-1973 - SECT. 18.
Accounting officer's bank account.
SECT
Amended by No. 8, 1906, s. 3; No. 60, 1948, s. 10; and No. 20, 1969, s. 5.
18. No accounting officer shall open any public or official account in any
bank without the authority in writing of the Treasurer, and no bank shall
permit any accounting officer to have an overdraft on any public or official
account except the same be a credit authorized under this Act or be approved
by the Treasurer.
AUDIT ACT 1901-1973 - SECT. 19.
Transfer of balances on decease, resignation or removal of accounting
officers.
SECT
Amended by No. 8, 1906, s. 3; and No. 216, 1973, s. 3.
19. On the death resignation or removal of any accounting officer the
balances remaining at the credit of his public or official account in any bank
shall upon the appointment of his successor vest in and be transferred to the
public or official account of such successor at the said bank, and on the
death or bankruptcy of any accounting officer such balances shall not
constitute assets of his estate or be in any manner subject to the control of
his legal representative assignee or trustee.
AUDIT ACT 1901-1973 - SECT. 20.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART IV-COLLECTION OF MONEYS
Treasurer may agree with any bank for conducting business.
20. (1) The Treasurer may agree with any bank upon such terms and conditions
as he may think fit for the receipt custody payment and transmission of public
moneys within or without the Commonwealth, and for advances to be made and for
the charges in respect of the same, and for the interest payable by or to the
bank upon balances or advances respectively, and generally for the conduct of
the banking business of the Commonwealth.
(2) No such agreement shall be made for a period of more than one year
unless it contains a provision that the same may be terminated at any time
after a notice of not exceeding six months.
AUDIT ACT 1901-1973 - SECT. 21.
Commonwealth Public Account.
SECT
Sub-section (1) amended by No. 23, 1920, s. 3; and No. 45, 1934, s. 2.
21. (1) The Commonwealth Public Account shall be kept in such bank and under
such subdivisions (if any) as the Treasurer may in writing direct.
Amended by No. 20, 1969, s. 6.
(2) All moneys paid into any bank to the Commonwealth Public Account shall
be deemed to be public moneys and the property of the Commonwealth and to be
money lent by the Commonwealth to the bank.
AUDIT ACT 1901-1973 - SECT. 21A.
Investment of moneys in Commonwealth Public Account.
SECT
Inserted by No. 60, 1948, s. 11.
21A. Moneys standing to the credit of the Commonwealth Public Account (not
being moneys standing to the credit of the Trust Fund) may be invested by the
Treasurer as if they were moneys to which section sixty-two B of this Act
applies and that section shall apply as if the moneys so invested were
invested under that section.
AUDIT ACT 1901-1973 - SECT. 22.
Accounting officers to pay money into Treasury or bank, &c.
SECT
Sub-section (1) amended by No. 8, 1906, s. 3; and No. 20, 1969, s. 7.
22. (1) Except as otherwise provided in this Act every accounting officer
collecting or receiving money shall daily or at such intervals and in such
manner as may be directed by the Treasurer transmit or pay to the Treasurer or
into the Commonwealth Public Account or to such person as the Treasurer may
direct all money collected or received by him on account of the Consolidated
Revenue Fund.
Added by No. 60, 1948, s. 12.
(2) Every accounting officer collecting or receiving bonds, debentures or
other securities shall, daily or at such intervals and in such manner as may
be directed by the Treasurer, transmit to the Treasurer or to such person as
the Treasurer may direct, all bonds, debentures or other securities collected
or received by him for or on account of the Commonwealth.
AUDIT ACT 1901-1973 - SECT. 23.
Treasurer to pay money daily into bank.
SECT
Amended by No. 20, 1969, s. 8.
23. The Treasurer shall pay daily into the Commonwealth Public Account all
money received by the Treasurer.
AUDIT ACT 1901-1973 - SECT. 24.
Accounting officers to furnish statements.
SECT
Sub-section (1) amended by No. 8, 1906, s. 3; and No. 20, 1969, s. 9.
24. (1) Every accounting officer transmitting or paying any money collected
or received by him to the Treasurer or to any person as aforesaid shall at the
same time transmit or deliver to the Treasurer or to such person a statement
signed by him of the days of the month on and the particular heads of receipt
under which such money came to his possession or control with such other
particulars as may be prescribed.
Amended by No. 8, 1906, s. 3; and No. 20, 1969, s. 9.
(2) Every accounting officer at the time of paying any money into the
Commonwealth Public Account shall obtain from the manager or person in charge
of the bank into which such money is paid (who is hereby required to give the
same) an accountable receipt in duplicate for such money; and shall forthwith
after such payment transmit to the Treasurer or a person appointed by the
Treasurer for the purposes of this sub-section one of the said duplicate
accountable receipts and also a statement signed by him of the days of the
month on and the particular heads of receipt under which such money came to
his possession or control with such other particulars as may be prescribed.
AUDIT ACT 1901-1973 - SECT. 25.
Accounting officers to send declared returns to the Auditor-General.
SECT
Amended by No. 8, 1906, s. 3; and No. 89, 1961, s. 7.
25. Every accounting officer collecting or receiving public moneys shall, if
so required by the Auditor-General, on or before the tenth day of every month
transmit to the Auditor-General a return verified by his statutory declaration
of all moneys which shall have come into his possession or under his control
for or on account of the Consolidated Revenue Fund during the preceding
month.
AUDIT ACT 1901-1973 - SECT. 26.
The Money Order Account.
SECT
Sub-section (1) amended by No. 60, 1948, s. 13.
26. (1) All moneys received by Postmasters for transmission by money order
or otherwise under the Post and Telegraph Act 1901-1946 and for the charges
and commission in relation thereto shall be kept in a separate account at any
bank appointed by the Treasurer, called the ''Money Order Account'', which
shall be operated upon only by cheque signed by the Postmaster-General or some
person appointed in writing by him to act as his deputy for that purpose.
Amended by No. 20, 1969, s. 10.
(2) Such moneys shall be deemed to be public moneys and the property of the
Commonwealth and to be money lent by the Commonwealth to the bank.
(3) The Postmaster-General shall at the end of each month or oftener if
required to do so by the Treasurer pay into the Commonwealth Public Account
all moneys so received during such month as revenue.
AUDIT ACT 1901-1973 - SECT. 26A.
Use of Money Order Account for payment and receipt of moneys.
SECT
Inserted by No. 8, 1906, s. 5; amended by No. 60, 1948, s. 14.
26A. Notwithstanding anything contained in this Act, the Money Order Account
may, subject to the direction of the Treasurer, be used for the receipt or
payment of any public moneys or other moneys.
AUDIT ACT 1901-1973 - SECT. 27.
Disposal of private moneys collected under Acts of Parliament.
SECT
Sub-section (1) amended by No. 8, 1906, s. 3.
27. (1) When under any Act any money (which by such Act is directed to be
paid into the Treasury or to the Treasurer) shall come to the possession or
control of any person in the public service or subject to the provisions of
this Act by virtue of his office service or employment for or on account or
for the use or benefit of any other person, such first-mentioned person shall
pay the same and act in respect thereof and in regard thereto in like manner
as accounting officers are required to pay and act with reference to moneys
which shall come to their possession or control for or on account of the
Consolidated Revenue Fund or as near thereto as the circumstances of the case
will permit.
Amended by No. 216, 1973, s. 3.
(2) Such money shall be placed to the credit of ''the Trust Fund'' and under
such separate heads as may be directed by the Treasurer.
AUDIT ACT 1901-1973 - SECT. 28.
Public servants collecting private moneys to place them to their credit in
bank.
SECT
28. (1) When by virtue of his office service or employment or of any legal
process whatsoever any money shall come to the possession or control of any
person in the public service or subject to the provisions of this Act for or
on account or for the use or benefit of any other person and shall have
remained in such possession or under such control for such period as may be
prescribed, such first-mentioned person shall pay the same into such bank at
such place and in such manner as the Treasurer shall direct.
(2) Such money shall be paid by such person as aforesaid to an official
account to be opened by him in such bank; and all interest which shall become
due from such bank for or in respect thereof shall form part of the
Consolidated Revenue Fund.
(3) No such person shall be answerable or accountable for any loss that may
happen through any such bank.
AUDIT ACT 1901-1973 - SECT. 29.
Payment to public account of private moneys collected by public servants.
SECT
Substituted by No. 23, 1920, s. 4.
29. When any such money as last aforesaid shall have remained in such bank
for three months, and thereafter for such period (if any) not exceeding three
months as the Treasurer directs, such person shall pay the same and act in
respect thereof and in regard thereto in like manner as accounting officers
are required to pay and act with reference to moneys which shall come to their
possession or control for or on account of the Consolidated Revenue Fund, or
as near thereto as the circumstances of the case will permit; and such money
shall be placed to the credit of the said Trust Fund under such separate heads
as may be directed by the Treasurer.
AUDIT ACT 1901-1973 - SECT. 30.
Unclaimed trust fund to be carried to revenue.
SECT
Sub-section (1) amended by No. 60, 1948, s. 15.
30. (1) All such sums as shall have been so placed to the credit of the said
Trust Fund and as shall have remained unclaimed for the period of six years
after the same shall have become payable from the said Trust Fund shall be
carried to and form part of the Consolidated Revenue Fund.
(2) No person shall be entitled to receive any such sum which shall have
remained unclaimed for six years; but no time during which the person entitled
to the benefit of such sum shall have been an infant or of unsound mind or out
of the Commonwealth shall be taken into account in estimating the said period
of six years.
Amended by No. 60, 1948, s. 15.
(3) Provided that any sum the claim to which is established to the
satisfaction of the Treasurer after same shall have been carried to the credit
of the Consolidated Revenue Fund may be withdrawn therefrom and refunded upon
the authority of the Treasurer.
AUDIT ACT 1901-1973 - SECT. 31.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART V-PAYMENT OF MONEYS
How moneys are to be issued.
31. No money shall be drawn from the Commonwealth Public Account except in
the manner provided by this Act.
AUDIT ACT 1901-1973 - SECT. 32.
Warrant procedure in relation to moneys available by virtue of appropriation
of Consolidated Revenue Fund or Loan Fund.
SECT
Substituted by No. 20, 1969, s. 11.
32. (1) Where it appears to the Treasurer that an amount of money, being
money lawfully available for expenditure by virtue of an appropriation of the
Consolidated Revenue Fund or of the Loan Fund, will be required to be drawn
from the Commonwealth Public Account for expenditure in respect of services or
purposes for which that appropriation was made, he may notify the
Auditor-General accordingly by instrument under his hand in accordance with
Form 1 in the Second Schedule to this Act.
(2) Upon receipt of the instrument, the Auditor-General shall consider
whether the amount is lawfully available by virtue of that appropriation for
expenditure in respect of those services or purposes.
(3) If the Auditor-General is satisfied that the amount is so lawfully
available, he shall-
(a) give a certificate in relation to the amount by writing under his hand
in accordance with Form 2 in the Second Schedule to this Act; and
(b) return the instrument and certificate to the Treasurer.
(4) If the Auditor-General is not so satisfied, he shall not give such a
certificate but shall-
(a) state in writing the amount or amounts considered by him to be not so
lawfully available and the grounds on which he considers that amount or those
amounts to be not so lawfully available; and
(b) return the instrument and the statement to the Treasurer.
(5) Where the Auditor-General has given a certificate under this section in
relation to an amount specified, in relation to an appropriation, in an
instrument prepared by the Treasurer under this section, the Governor-General
may issue to the Treasurer a warrant under his hand in accordance with Form 3
in the Second Schedule to this Act authorizing the drawing of that amount from
the Commonwealth Public Account for expenditure in accordance with that
appropriation in respect of the services or purposes referred to in the
instrument.
(6) The Governor-General may issue a warrant to the Treasurer under the last
preceding sub-section without obtaining the advice of the Executive Council.
(7) Strict compliance with a form referred to in this section is not
required and substantial compliance is sufficient.
(8) A reference in this section to the Auditor-General shall, if the
Auditor-General has, by instrument under his hand, appointed a person to act
on his behalf for the purposes of this section, be read as a reference to the
person so appointed.
AUDIT ACT 1901-1973 - SECT. 33.
Treasurer on receipt of warrant may make payments.
SECT
Substituted by No. 20, 1969, s. 11.
33. (1) When a warrant has been issued by the Governor-General under the
last preceding section, the Treasurer may, subject to this section, make
payments out of any bank account in which the Commonwealth Public Account is
kept in respect of the services or purposes referred to in the warrant.
(2) The sum of the amounts paid under the last preceding subsection upon the
authority of a warrant shall not exceed the amount specified in the warrant.
(3) For the purposes of the last preceding sub-section, moneys or payments
that, in pursuance of section thirty-six C of this Act, are taken in reduction
of expenditure from an appropriation to which a warrant referred to in that
sub-section relates shall also be taken in reduction of the sum of the amounts
paid upon the authority of the warrant.
(4) Where a payment is made out of a bank account in which the Commonwealth
Public Account is kept, the bank is not required to ascertain whether the
payment was made upon the authority of a warrant.
AUDIT ACT 1901-1973 - SECT. 33A.
Warrant procedure to apply to transfers within Commonwealth Public Account.
SECT
Inserted by No. 20, 1969, s. 11.
33A. (1) Subject to the next succeeding sub-section, a reference in section
thirty-one, or sub-section (1) of section thirty-two, of this Act to the
drawing of money from the Commonwealth Public Account-
(a) shall be read as including a reference to the payment of a cheque drawn
on a bank account in which the Commonwealth Public Account is kept
notwithstanding that the amount of the cheque is paid into another such bank
account; and
(b) shall be read as including a reference to the making (otherwise than in
pursuance of the drawing or payment of a cheque) in the books of account kept
for the purpose of recording transactions in relation to the Commonwealth
Public Account of an entry debiting that Account notwithstanding that a
corresponding entry is made crediting that Account.
(2) The last preceding sub-section does not apply in relation to the payment
of a cheque or the making of an entry where the payment or entry does not
operate to reduce the amount available for expenditure by virtue of an
appropriation.
AUDIT ACT 1901-1973 - SECT. 33B.
Warrants not required for expenditure of certain moneys out of Commonwealth
Public Account.
SECT
Inserted by No. 20, 1969, s. 11.
33B. The last three preceding sections do not apply in relation to moneys in
the Commonwealth Public Account that are available for expenditure by virtue
of-
(a) an appropriation of the Consolidated Revenue Fund that is to be deemed
to be made by virtue of section thirty-five of this Act; or
(b) an appropriation of the Trust Fund.
AUDIT ACT 1901-1973 - SECT. 34.
Duty of paying, certifying and authorizing officers.
SECT
Sub-section (1) amended by No. 8, 1906, ss. 3 and 6; and No. 60, 1948, s. 16.
34. (1) No accounting officer shall pay any account unless he shall have
been authorized so to do by some person appointed by the Treasurer for that
purpose and unless such account shall have been duly certified as correct by
some person appointed by the Treasurer for that purpose:
Provided that the Treasurer may permit the payment of any account, or any
account of a class specified by the Treasurer, before it has been certified,
if the account has been checked by a responsible officer and dealt with as
prescribed, and if he is satisfied that undue delay in the payment of the
account would be caused if, before payment, it had to be dealt with as
provided in this sub-section.
Substituted by No. 60, 1948, s. 16.
(2) No such person shall authorize the payment of any account-
(a) unless such account shall have been duly certified as required by the
last preceding sub-section; and
(b) until he shall have ascertained that the payment thereof, in addition
to any accounts already authorized for payment, will not exceed the amount of
the appropriation.
Substituted by No. 60, 1948, s. 16.
(3) No such person shall certify any account until he shall have ascertained
that the expenditure has been duly approved in writing by the prescribed
authority and that the account is correct in every particular and that the
expenditure involved therein is in accordance with the laws and regulations
applicable thereto and is charged against the proper head of expenditure.
Substituted by No. 60, 1948, s. 16.
(4) Notwithstanding anything contained in this section, an account shall be
deemed to have been duly certified and payment authorized within the meaning
of this section if it has been approved in writing by the proper authority and
directly sanctioned by the Treasurer and, if chargeable on the Consolidated
Revenue Fund or Loan Fund, is covered by any Appropriation Act or any Act
authorizing the issue and application of moneys out of either of those Funds
in force at the time of payment.
Substituted by No. 60, 1948, s. 16.
(5) The correctness of every account in regard to rates of charge and
faithful performance of the services charged shall be certified by the person
incurring the expense or by the person appointed for that purpose by the
Minister administering the Department concerned.
Substituted by No. 60, 1948, s. 16.
(6) Except as provided in the succeeding provisions of this section, every
accounting officer shall, at the time of paying an account, obtain a receipt
for the amount so paid, under the hand of the person to whom the account is
payable or under the hand of some person or banker authorized in writing by
the first-mentioned person:
Provided that where an account is paid by cheque the receipt for the amount
paid may be given as prescribed.
Sub-section (6A) inserted by No. 23, 1920, s. 5; omitted by No. 60, 1948, s.
16.
* * * * * * * *
Inserted by No. 23, 1920, s. 5.
(6B) Where a receipt for the payment of an account, paid by means of a
crossed non-negotiable cheque, purports to be under the hand of a person
authorized in writing by the person to whom the account is payable to receive
payment, the receipt may be accepted without proof of the authority of the
person by whom it was given to receive payment.
Inserted by No. 23, 1920, s. 5; amended by No. 60, 1948, s. 16.
(6C) Notwithstanding anything contained in sub-section (6) of this section,
it shall not be necessary to obtain receipts for the payment of salaries,
wages and allowances, but a certificate in the prescribed form shall be given
by the officer who made the payment and by another officer as having witnessed
the payment.
Sub-section (7) omitted by No. 23, 1920, s. 5; sub-section (8) omitted by No.
60, 1948, s. 16.
* * * * * * * *
AUDIT ACT 1901-1973 - SECT. 35.
Certain amounts to be deemed to have been appropriated.
SECT
Repealed by No. 60, 1948, s. 17; inserted by No. 20, 1969, s. 12.
35. (1) Where an amount that is, or the total of amounts that are, specified
in an item, subdivision or division in a Schedule to an Appropriation Act for
a financial year is expressed to be-
(a) less an amount to be provided from some other appropriation;
(b) less an amount to be received from a head of the Trust Fund or from a
Trust Account; or
(c) less an amount to be received from some other source, then-
(d) an amount equal to the amount referred to in whichever of the preceding
paragraphs is applicable shall be deemed to have been appropriated for the
purposes and services referred to in that item, subdivision or division, as
the case may be; and
(e) the Treasurer is authorized to issue and apply the amount
first-mentioned in the last preceding paragraph accordingly.
(2) Where an amount that is, or the total of amounts that are, specified in
an item, subdivision or division in a Schedule to an Appropriation Act for a
financial year is expressed to be less amounts to be provided from more than
one of the sources referred to in paragraphs (a), (b) and (c) of the
last-preceding sub-section, then-
(a) an amount equal to the total of the last-mentioned amounts shall be
deemed to have been appropriated for the purposes and services referred to in
that item, subdivision or division, as the case may be; and
(b) the Treasurer is authorized to issue and apply an amount equal to that
total accordingly.
(3) Where it is provided by a Schedule to an Appropriation Act for a
financial year that moneys of a specified description that are received may be
credited to an item, subdivision or division in that Schedule-
(a) an amount equal to the total of the moneys of that description received
in that financial year shall be deemed to have been appropriated for the
purposes and services referred to in that item, subdivision or division, as
the case may be; and
(b) the Treasurer is authorized to issue and apply the amount
first-mentioned in the last preceding paragraph accordingly.
(4) In this section, ''Appropriation Act for a financial year'' means any
Act appropriating a sum for the service of that year.
AUDIT ACT 1901-1973 - SECT. 36.
Payments made after close of financial year.
SECT
Sub-section (1) amended by No. 8, 1906, s. 7; No. 4, 1909, s. 2; and No. 60,
1948, s. 18.
36.* (1) Every appropriation made out of the Consolidated Revenue Fund for
the service of any financial year shall lapse and cease to have any effect for
any purpose at the close of that year and any balance of the moneys so
appropriated which may then be unexpended shall lapse and the accounts of the
year shall be then closed:
Provided that where-
(a) any obligation involving expenditure has been incurred or is intended
to be incurred outside the Commonwealth; and
(b) money-
(i) to an amount not exceeding the appropriation covering the
expenditure has, before the close of the financial year for the service of
which the appropriation is made, been transmitted for the purpose of making
payments in connexion therewith; or
(ii) has been advanced to an accounting officer for the purpose of
paying accounts for prescribed services,
the money so transmitted or advanced shall be, and shall be deemed to have
been, available for making those payments notwithstanding that the financial
year closed before the payments were completed, and for that purpose the
appropriation, whether the financial year closed before or after the coming
into operation of this proviso, shall be deemed not to have lapsed.
Sub-section (2) omitted by No. 77, 1960, s. 3.
* * * * * * * *
AUDIT ACT 1901-1973 - SECT. 36A.
Debiting of expenditure charged to Treasurer's advance.
SECT
Inserted by No. 8, 1906, s. 8; amended by No. 89, 1961, s. 9.
36A. Expenditure in excess of specific appropriation or not specifically
provided for by appropriation may be charged to such heads as the Treasurer
may direct provided that the total expenditure so charged in any financial
year, after deduction of amounts of repayments and transfers to heads for
which specific appropriation exists, shall not at any time exceed the amount
appropriated for that year under the head ''Advance to the Treasurer''.
AUDIT ACT 1901-1973 - SECT. 36B.
Salary votes.
SECT
Inserted by No. 8, 1906, s. 8.
36B. The amount included in any subdivision in a Schedule to an
Appropriation Act for the salary in respect of an office or position occupied
by an officer shall be available for payment of the officer's salary in any
branch the salaries for which are provided in the same subdivision.
AUDIT ACT 1901-1973 - SECT. 36C.
Application of repayments of expenditure.
SECT
Substituted by No. 60, 1948, s. 19.
36C. (1) Money received in a financial year in repayment of expenditure made
within that year from an annual appropriation in respect of that year shall be
taken in reduction of the expenditure from that appropriation.
(2) Money received in any financial year in repayment of expenditure from a
special appropriation under any Act shall be taken in reduction of expenditure
from that appropriation in respect of the year in which the repayment is
made.
(3) Payments made for the purpose of adjusting, between Departments, or
between branches of Departments, expenditure which was made from an annual
appropriation in any financial year, may be taken in reduction of similar
expenditure in a subsequent year.
AUDIT ACT 1901-1973 - SECT. 37.
Power to vary the annual appropriation.
SECT
Sub-section (1) amended by No. 60, 1948, s. 20.
37. (1) If the exigencies of the public service render it necessary to alter
the proportions assigned to the particular items comprised under any
subdivision in the annual Appropriation Act the Governor-General may by order
direct that there shall be applied in aid of any item that may be deficient a
further limited sum out of any surplus arising on any other item under the
same subdivision unless such subdivision shall be expressly stated to be
''unalterable''.
Amended by No. 60, 1948, s. 20.
(2) Every order by which such altered application may be made shall be
delivered to the Auditor-General within seven days after the making thereof.
Amended by No. 60, 1948, s. 20.
(3) Nothing hereinbefore contained shall authorize the Governor-General to
direct that any such sum as aforesaid shall be applied in augmentation of or
as an addition to any salary specifically appropriated by the Parliament.
AUDIT ACT 1901-1973 - SECT. 37A.
Refunds from Consolidated Revenue Fund.
SECT
Substituted by No. 74, 1962, s. 3.
37A. Where-
(a) an amount has been received by the Commonwealth and paid into the
Consolidated Revenue Fund; and
(b) the repayment of that amount, or of a part of that amount, to any
person is required or permitted by or under any Act or otherwise by law, but
no appropriation of the Consolidated Revenue Fund to enable the repayment to
be made is, apart from this section, made by any Act,
the Consolidated Revenue Fund is hereby appropriated to the extent necessary
to make the repayment.
AUDIT ACT 1901-1973 - SECT. 37B.
Power of Treasurer to make certain payments without production of probate or
letters of administration.
SECT
Inserted by No. 20, 1969, s. 13.
37B. (1) Where-
(a) a person has died, whether before or after the commencement of this
section; and
(b) an amount was, or amounts were, owing by the Commonwealth to the
deceased person at the time of his death, being an amount not exceeding, or
amounts not exceeding in the aggregate, such amount as is prescribed,
the Treasurer may, in his discretion, without production of probate of the
will, or letters of administration of the estate, of the deceased person,
authorize payment of that amount or those amounts to the person to whom the
Treasurer thinks it proper that the payment should be made.
(2) In determining the person to whom an amount is to be paid under this
section, the Treasurer shall have regard to the persons who are entitled to
the property of the deceased person under his will or under the law relating
to the disposition of the property of deceased persons, as the case requires.
(3) Where an amount is paid in pursuance of this section, the Commonwealth
is discharged from all further liability in respect of payment of that amount,
but nothing in this section operates to relieve a person to whom any money is
paid in pursuance of this section from liability to account for, or deal with,
that money in accordance with law.
AUDIT ACT 1901-1973 - SECT. 38.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART VI-AUDIT AND INSPECTION
Banker to forward bank statements and certificates to Treasurer and
Auditor-General.
Substituted by No. 20, 1969, s. 14.
38. The manager or other person in charge of a bank into which moneys
forming part of the Commonwealth Public Account are paid shall-
(a) at such times as the Treasurer by instrument in writing directs, send
to the Treasurer, or to a person appointed by the Treasurer by instrument in
writing for the purposes of this section, a statement showing the debits and
credits to the account in which those moneys are kept, other than any debits
or credits as to which a statement has previously been sent to the Treasurer
or to a person so appointed, together with a certificate setting out the
balance to the debit or credit of that account; and
(b) at any time when he is requested to do so by instrument in writing by
the Auditor-General or by a person appointed by the Auditor-General by
instrument in writing for the purposes of this section, send to the
Auditor-General, or to the person so appointed, a statement showing the debits
and credits to the account in which those moneys are kept, other than any
debits or credits as to which a statement has previously been sent to the
Auditor-General or to a person so appointed, together with a certificate
setting out the balance to the debit or credit of that account.
AUDIT ACT 1901-1973 - SECT. 39.
Accounting officers to furnish statement.
SECT
Amended by No. 8, 1906, s. 3; and No. 20, 1969, s. 15.
39. Every accounting officer charged with the duty of disbursing public
moneys if so required by the Auditor-General shall not later than the fourth
day after the expiration of each month transmit to the Auditor-General a
detailed statement verified by his statutory declaration of the payments made
by him during the preceding month.
AUDIT ACT 1901-1973 - SECT. 40.
Treasurer to keep a cash book and send cash sheet, &c., to Auditor-General.
SECT
Amended by No. 60, 1948, s. 21; and No. 216, 1973, s. 3.
40. The Treasurer shall keep at the Treasury a book to be called ''the Cash
Book'' and shall enter therein when and as such statements accountable
receipts accounts and receipts as aforesaid respectively are received by him
the amount mentioned in the same respectively and shall, as and when required
by the Auditor-General, send or make available to him the said statements
accountable receipts accounts and receipts and a copy (to be called ''the Cash
Sheet'') of so much of the said book as shall not previously have been sent or
made available by him to the Auditor-General.
AUDIT ACT 1901-1973 - SECT. 41.
Audit of returns, cash sheets and accounts.
SECT
Substituted by No. 23, 1920, s. 6; amended by No. 60, 1948, s. 22; and No. 20,
1969, s. 16.
41. The Auditor-General shall audit the returns, cash sheet statements,
accountable receipts, accounts and receipts sent or made available to him, and
shall-
(a) ascertain whether the moneys shown therein to have been disbursed were
lawfully available for expenditure in respect of the service or purpose to
which they have been applied or charged; and
(b) ascertain whether the provisions of the Constitution and of this and
any other Act and the regulations relating to public moneys have been in all
respects complied with.
AUDIT ACT 1901-1973 - SECT. 41A.
Auditor-General to examine accounts of revenue.
SECT
Inserted by No. 60, 1948, s. 23.
41A. The Auditor-General shall examine the accounts of the receipts of
revenue and other moneys by all Departments and the accounts of every receiver
of moneys which are by law payable to the Commonwealth.
AUDIT ACT 1901-1973 - SECT. 41B.
Auditor-General to examine accounts of expenditure.
SECT
Inserted by No. 60, 1948, s. 23.
41B. The Auditor-General shall examine the accounts of all Departments in
relation to expenditure and shall take such steps as he may deem necessary to
satisfy himself that those accounts are faithfully and properly kept and that
the moneys expended have been properly applied.
AUDIT ACT 1901-1973 - SECT. 41C.
Auditor-General to examine accounts of stores.
SECT
Inserted by No. 60, 1948, s. 23.
41C. The Auditor-General shall examine the accounts of the stores of all
Departments and shall take such steps as he deems necessary to satisfy himself
that the stores have been properly accounted for and that the regulations and
instructions in respect of the control and stocktaking of the stores have been
duly observed.
AUDIT ACT 1901-1973 - SECT. 41D.
Special operations of Departments.
SECT
Inserted by No. 89, 1961, s. 11.
41D. (1) A Department, being a Department of State of the Commonwealth,
shall, if so required by the Treasurer, keep such accounts and prepare such
financial statements in respect of such of its operations, and in such form,
as the Treasurer determines.
(2) Accounts kept and statements prepared under this section and all books,
vouchers and papers relating to those accounts and statements shall be subject
to inspection, examination and audit by the Auditor-General.
(3) The provisions of this section shall be read as in addition to and not
in derogation from the other provisions of this Act.
AUDIT ACT 1901-1973 - SECT. 42.
Auditor-General to surcharge accounting officer.
SECT
Sub-section (1) amended by No. 23, 1920, s. 7.
42. (1) The Auditor-General shall make such queries and observations
addressed to the Treasurer or any other person whomsoever and call for such
accounts vouchers statements documents and explanations as he may think
necessary.
Inserted by No. 23, 1920, s. 7.
(1A) Every such query and observation received by any person other than the
Treasurer shall, within fourteen days after its receipt by that person, be
returned by him, with the necessary reply, to the Auditor-General.
Amended by No. 8, 1906, ss. 3 and 9; No. 23, 1920, s. 7; No. 60, 1948, s. 24;
and No. 216, 1973, s. 3.
(2) If it shall appear to the Auditor-General from any examination audit or
inspection made by him or any person appointed by him-
(a) that any accounting officer has wilfully or negligently omitted to
collect or receive any money,
(b) that any money shall not have been duly credited to the proper head of
revenue or account or not duly accounted for and paid over to the Commonwealth
Public Account,
(c) that any money shall have been applied or charged to any service or
purpose for which the same was not legally available or applicable,
(d) that any expenditure shall not have been duly authorized or shall not
be duly vouched and certified,
(e) that there has been any deficiency or loss of public moneys, stores or
other property of, or under the control of, the Commonwealth, damage to, or
expenditure for the repair or replacement of, stores or other such property,
caused or necessitated through the fraud, mistake, default, neglect or error
of any person,
(f) that the said returns statements accounts and receipts or any of them
are in any essential particular defective or imperfect,
(g) that any material error has been committed, or
(h) that any of the provisions of the Constitution or of this or any other
Act or the regulations have not been complied with
the Auditor-General shall surcharge the accounting officer or other person
concerned with-
(i) all sums wilfully or negligently omitted to be collected, or not duly
accounted for;
(ii) any deficiency or loss of public moneys, the value of stores
deficient, lost or required to be replaced or the expenditure for the repair
of stores or other property of or under the control of the Commonwealth; and
(iii) any expenditure not duly authorized, vouched or certified.
Substituted by No. 23, 1920, s. 7.
(3) The Auditor-General may at any time revoke any surcharge made by him.
Substituted by No. 23, 1920, s. 7.
(4) All unsatisfied surcharges shall be reported by the Auditor-General to
the Treasurer.
Sub-section (5) omitted by No. 23, 1920, s. 7.
* * * * * * * *
AUDIT ACT 1901-1973 - SECT. 43.
Recovery by Treasurer of amount of surcharge.
SECT
Substituted by No. 23, 1920, s. 8.
43. (1) The Treasurer may take such measures or proceedings as he thinks fit
to recover the amount of any such surcharge and may order that no account
payable to or claimed by the accounting officer or other person surcharged
shall be paid until the surcharge is satisfied.
Amended by No. 20, 1969, s. 17.
(2) Without prejudice to any other measures of recovery, the amount of any
such surcharge may be sued for as money paid by the Commonwealth to the use of
the accounting officer or other person surcharged, at the request of the
officer or other person, as the case may be.
AUDIT ACT 1901-1973 - SECT. 44.
Accounting officers to have right of appeal to the Governor-General.
SECT
Sub-section (1) amended by No. 8, 1906, s. 3; and No. 60, 1948, s. 25.
44. (1) In all cases in which notice of any surcharge shall have been sent
to any accounting officer or any other person in the public service or subject
to the provisions of this Act who may be dissatisfied with any surcharge in
his accounts made by the Auditor-General such accounting officer or person
shall have a right of appeal to the Governor-General within three months after
the sending of such notice.
Amended by No. 60, 1948, s. 25; and No. 20, 1969, s. 18.
(2) The Governor-General after such investigation as he considers equitable
may make such order directing the relief of the appellant wholly or in part
from the surcharge in question as shall appear to the Governor-General to be
just and reasonable and such order shall be binding on the Commonwealth and
all other parties and be acted on accordingly.
AUDIT ACT 1901-1973 - SECT. 45.
Inspection and audit of books and accounts.
SECT
Substituted by No. 23, 1920, s. 9. Sub-section (1) amended by No. 20, 1969, s.
19.
45. (1) The Auditor-General shall, at such intervals as he thinks fit, and
whenever required so to do by the Treasurer, inspect, examine and audit the
books and accounts of any accounting officer.
(2) The Auditor-General shall report to the Treasurer all irregularities
discovered by him which, in the opinion of the Auditor-General, are of
sufficient importance to be so reported.
AUDIT ACT 1901-1973 - SECT. 45A.
Power to admit certain accounts.
SECT
Substituted by No. 23, 1920, s. 10; amended by No. 60, 1948, s. 26.
45A. If the Auditor-General is satisfied that any accounts of receipts,
expenditure or stores bear evidence that the vouchers have been completely
checked, examined and certified as correct in every respect and that they have
been allowed and passed by the proper departmental officers, he may admit them
as satisfactory evidence in support of the charges or credits to which they
relate.
AUDIT ACT 1901-1973 - SECT. 45B.
Auditor-General may dispense with detailed audit.
SECT
Inserted by No. 60, 1948, s. 27.
45B. The Auditor-General may, at his discretion, dispense with all or any
part of the detailed audit of any accounts.
AUDIT ACT 1901-1973 - SECT. 46.
No sum to be allowed without voucher unless by order.
SECT
Amended by No. 60, 1948, s. 28; and No. 20, 1969, s. 20.
46. No sum shall be allowed in any account to have been duly received or
paid without a written voucher for the actual receipt or payment of every sum
so claimed to be allowed (notwithstanding any allegation of papers having been
lost or destroyed or of the impossibility of obtaining the prescribed voucher)
except on application to the Treasurer who upon satisfactory evidence being
produced that the requisite papers have been lost or destroyed or that it is
not possible to obtain or replace them may order that the said sum shall be
allowed or disallowed as the case may be and may make such other order in the
premises as he shall think fit and such order shall be binding on the
Commonwealth and all other parties and be acted on accordingly.
AUDIT ACT 1901-1973 - SECT. 47.
Imperfect vouchers.
SECT
Sub-section (1) amended by No. 8, 1906, s. 3; and No. 89, 1961, s. 12.
47. (1) When a voucher produced for a sum of money disbursed shall be
defective from the want of any certificate or other document which ought to
have accompanied it or in any other particular the Auditor-General or an
authorized officer may upon proof being made to his satisfaction that the
accounting officer did not wilfully neglect to procure or produce such
certificate or document and that the sum specified in the voucher has been
actually and properly disbursed admit such voucher as a sufficient discharge
and allow the amount of the same.
Amended by No. 89, 1961, s. 12.
(2) The Auditor-General or an authorized officer may admit and allow in
cases where it appears to him to be reasonable or expedient so to do vouchers
for any moneys expressed therein although the same are not stamped according
to law.
Added by No. 89, 1961, s. 12.
(3) In this section, ''authorized officer'' means an officer authorized by
the Auditor-General to act under this section.
AUDIT ACT 1901-1973 - SECT. 48.
Recovery of moneys disallowed by reason of absence or imperfection of
vouchers.
SECT
Substituted by No. 60, 1948, s. 29. Sub-section (1) amended by No. 20, 1969,
s. 21.
48. (1) Where any sum of money has been disallowed under either of the last
two preceding sections in consequence of the absence or imperfection of a
voucher or the absence or incorrectness of a certificate, the amount so
disallowed-
(a) shall be deemed to be money paid by the Commonwealth to the use of the
accounting officer concerned at his request; and
(b) the money-
(i) may be recovered by the Treasurer by such measures or proceedings
as he thinks fit to take; or
(ii) may be stopped or retained, either in whole or in part, in
accordance with the directions of the Treasurer, from any moneys then or
thereafter payable by the Commonwealth to that accounting officer.
(2) Where any moneys payable to an accounting officer have been stopped or
retained under this section he shall have the same right of appeal as he would
have had under section forty-four of this Act if he had been surcharged the
amount of those moneys under section forty-two of this Act and the
Governor-General may deal with any appeal by the accounting officer as if it
were an appeal under section forty-four of this Act.
AUDIT ACT 1901-1973 - SECT. 49.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART VII-STATEMENTS AND THEIR AUDIT
Treasurer's statement of receipts and expenditures.
Substituted by No. 60, 1948, s. 30.
49. (1) The Treasurer shall, as soon as conveniently may be after the
expiration of each month of each financial year, publish a statement of the
receipts and expenditure of the Consolidated Revenue Fund and of the
expenditure of the Loan Fund for that month and during that year up to the end
of that month.
(2) The Treasurer shall, as soon as conveniently may be after the expiration
of the first half of each financial year, publish in the Gazette a statement
in such detail and in such form as the Treasurer may direct of the receipts
and expenditure of the Consolidated Revenue Fund, the Trust Fund and the Loan
Fund during that half of that year, together with a comparative statement of
the receipts and expenditure of the Consolidated Revenue Fund and the Loan
Fund during the corresponding period of the previous financial year.
AUDIT ACT 1901-1973 - SECT. 50.
Yearly statement for audit.
SECT
Sub-section (1) amended by No. 89, 1961, s. 13.
50. (1) The Treasurer shall as soon as practicable after the end of every
financial year prepare a full and particular statement in detail of the
expenditure of the Consolidated Revenue Fund for such year (classified and
arranged in the same form and under the same divisions and subdivisions as
shall have been employed in the appropriation thereof) and of the Loan Fund
and all other accounts for the same period and of the Trust Fund for the same
period under the several heads of account of that fund and also of the
receipts of the Consolidated Revenue Fund Loan Fund and other accounts and
Trust Fund for the same year; and shall transmit such statement to the
Auditor-General.
Added by No. 89, 1961, s. 13;amended by No. 126, 1965, s. 3.
(2) For the purposes of this section, the statement of an amount to the next
lower or to the next higher dollar shall be deemed to be a full and particular
statement in detail of that amount.
AUDIT ACT 1901-1973 - SECT. 50A.
Coin to be deemed metal until issued.
SECT
Inserted by No. 126, 1965, s. 4.
50A. For the purposes of the statements and accounts of the Treasurer under
this Act, until a coin made in pursuance of the Coinage Act 1909, or in
pursuance of that Act as amended, or in pursuance of the Currency Act 1965, is
issued, the value of the coin shall be taken to be the value of the metal of
which the coin is made.
AUDIT ACT 1901-1973 - SECT. 51.
Auditor-General to audit and report.
SECT
Sub-section (1) amended by No. 60, 1948, s. 31; No. 77, 1960, s. 4; No. 93,
1966, s. 3; No. 20, 1969, s. 22; and No. 216, 1973, s. 3.
51. (1) The Auditor-General shall forthwith examine a statement transmitted
to him under section fifty of this Act and prepare and sign a report
explaining such statement in full and showing-
(a) in what particulars such statement agrees with or differs from the
accounts of the Treasurer,
(b) full particulars of every case in which the provisions of the
Constitution or of this or any other Act or the regulations or any forms shall
not have been carried out or adopted or shall in any manner have been varied
or departed from,
(c) every case in which default shall have been made in delivering or
sending accounts or collecting or accounting for any moneys or stores,
(d) every sum exceeding One thousand dollars allowed without vouchers or
certificates or with imperfect vouchers or certificates,
(e) any proceeding that may have been taken by or against any person in
pursuance of the provisions of this Act or the regulations,
* * * * * * * *
(g) all surcharges which have been made by the Auditor-General and not
satisfied or which have been removed by order of the Governor-General, and
(h) such other information as may be prescibed or as the Auditor-General
thinks desirable.
Added by No. 89, 1961, s. 14.
(2) Whenever the Auditor-General considers it expedient he may discharge his
obligation to prepare and sign a report under the last preceding sub-section
by preparing and signing a report and later, but as soon as practicable, a
report or reports supplementary to the firstmentioned report.
AUDIT ACT 1901-1973 - SECT. 51A.
Information in respect of audits.
SECT
Inserted by No. 60, 1948, s. 32; amended by No. 89, 1961, s. 15.
51A. The Auditor-General shall include in any report made by him under this
Act such information as he thinks desirable in relation to audits,
examinations and inspections carried out by him in pursuance of the provisions
of this or any other Act.
AUDIT ACT 1901-1973 - SECT. 52.
Certain orders and legal opinions to be annexed to Auditor-General's report.
SECT
Amended by No. 89, 1961, s. 16; and No. 20, 1969, s. 23.
52. The Auditor-General shall annex or append to a report under section
fifty-one of this Act-
(a) a copy of every order under sub-section (1) of section thirty-seven of
this Act by which it may have been directed that there should be applied in
aid of any item that may have been deficient a further sum out of any surplus
arising on any other item under the same subdivision, and
(b) a copy of every case or statement of facts laid by the said
Auditor-General before the Attorney-General for his opinion together with a
copy of the opinion given thereon.
AUDIT ACT 1901-1973 - SECT. 53.
Auditor-General's reports to be transmitted to Parliament.
SECT
Substituted by No. 89, 1961, s. 17.
53. (1) After preparing and signing a report under section fifty-one of this
Act, the Auditor-General shall transmit a signed copy of the report to each
House of the Parliament on the first day on which that House of the Parliament
sits after the day on which he signed the report or within fourteen days after
that day.
(2) If Parliament is not in session when the Auditor-General signs a report
under section fifty-one of this Act, the Auditor-General shall, within
fourteen days after the day on which he signed the report, transmit a signed
copy of the report to the Treasurer.
(3) A copy of a report transmitted to a House of the Parliament or to the
Treasurer under this section shall be accompanied by-
(a) a copy of the Treasurer's statement under section fifty of this Act,
except in the case of a supplementary report; and
(b) any copies referred to in section fifty-two of this Act that are
relevant to the report.
(4) Where a copy of a report and the accompanying papers (if any) are
transmitted to the Treasurer under this section, the Treasurer shall, within
fourteen days after the date on which he received them, publish them as a
public document.
AUDIT ACT 1901-1973 - SECT. 54.
Auditor-General to make suggestions for accounting, collection and payment.
SECT
Amended by No. 60, 1948, s. 33; and No. 89, 1961, s. 18.
54. The Auditor-General may in a report under section fifty-one of this Act
or in any special report which he may at any time think fit to make recommend
any plans and suggestions for the better collection and payment of the public
moneys and any improvement in the mode of keeping the public accounts and
generally report upon all matters relating to the public accounts public
moneys and stores, and such plans and suggestions shall be considered and
dealt with by the Treasurer.
AUDIT ACT 1901-1973 - SECT. 55.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART VIII-THE LOAN FUND
Separate account to be kept of Loan Fund.
55. (1) A separate account shall be kept in the Treasury of all moneys which
shall be raised by way of loan upon the public credit of the Commonwealth and
which shall have been placed to the credit of the Commonwealth Public
Account.
Amended by No. 20, 1969, s. 24; and No. 216, 1973, s. 3.
(2) Such account shall be called ''the Loan Fund'' and shall be kept under
such separate heads as are specified in the several Acts under the authority
whereof the moneys were raised.
Section 56 repealed by No. 60, 1948, s. 34.
* * * * * * * *
AUDIT ACT 1901-1973 - SECT. 57.
Loan Fund expenditure to be covered by Act.
SECT
Sub-section (1) amended by No. 89, 1961, s. 19.
57.* (1) Subject to this section, it shall not be lawful for the Treasurer
to expend any moneys standing to the credit of the Loan Fund except under the
authority of an Act.
(2) Such an Act shall show the nature of the proposed work or other object
of the proposed expenditure and the amount of the proposed expenditure in each
case and the total amount proposed to be expended for such work or object.
Inserted by No. 89, 1961, s. 19.
(3) Where the Commonwealth is liable to repay to any person an amount that
has been received by the Commonwealth and paid into the Loan Fund (not being
an amount lent to the Commonwealth provision for the repayment of which is
made by an Act other than this Act), the Loan Fund is appropriated to the
extent necessary to make the repayment.
AUDIT ACT 1901-1973 - SECT. 58.
Suspense Accounts.
SECT
Amended by No. 60, 1948, s. 35.
58. When any money is appropriated out of the moneys standing to the credit
of the Loan Fund for the purpose of defraying the cost of the purchase of any
material the cost of which may ultimately be chargeable to and divisible
amongst more works than one and it is not known or does not appear to what
work the cost of such material ought ultimately to be charged, then the
Treasurer may direct that all moneys expended for such material shall be
charged in the first instance to a ''Suspense Account'' and shall afterwards
be charged to the proper work when the same is ascertained.
AUDIT ACT 1901-1973 - SECT. 58A.
Certain receipts may be credited to the Loan Fund.
SECT
Inserted by No. 32, 1917, s. 2.
58A. The Treasurer may take in reduction of expenditure charged to the Loan
Fund the following receipts:-
(a) All moneys received in respect of the hire and earnings of any vessel
used or chartered by the Commonwealth for the transport of any Expeditionary
Force raised for service outside Australia:
(b) All moneys received from the sale of any property purchased or
produced, or for work paid for, out of the Loan Fund:
(c) All moneys received in respect of the transfer to a State of any
building wharf or other work which has been paid for out of the Loan Fund:
(d) All moneys received in repayment of advances or loans made out of the
Loan Fund:
(e) All moneys received as a rebate in respect of expenditure made out of
the Loan Fund:
(f) All moneys received for or on account of members of any Expeditionary
Force raised for service outside Australia: and
(g) All moneys received from the sale of the effects of deceased members of
any Expeditionary Force raised for service outside Australia.
AUDIT ACT 1901-1973 - SECT. 59.
Provisions of Act to apply.
SECT
59. (1) All the provisions of this Act relating to the issue and expenditure
of public moneys and the authority for such issue and expenditure shall apply
to the issue and expenditure of moneys standing to the credit of the Loan
Fund, and the Governor-General shall have the same authority with respect to
such moneys and the expenditure thereof as he has with respect to moneys
standing to the credit of the Consolidated Revenue Fund.
Amended by No. 8, 1906, s. 3.
(2) All the provisions of this Act relating to the collection and receipt of
money and the audit of the Public Accounts and the powers and duties of the
Auditor-General with respect to the expenditure of public moneys and the
duties and liabilities of accounting officers and other persons whomsoever
shall in like manner apply to moneys collected received or expended on account
of the Loan Fund.
AUDIT ACT 1901-1973 - SECT. 60.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART IX-THE TRUST FUND
Trust Fund.
60. A separate account shall be kept in the Treasury to be called the Trust
Fund of all moneys which shall be placed to the credit of that fund under such
separate heads as may be directed by the Treasurer.
AUDIT ACT 1901-1973 - SECT. 61.
Expenditure of Trust moneys.
SECT
61. It shall not be lawful for the Treasurer to expend any moneys standing
to the credit of the Trust Fund except for the purposes of such fund or under
the authority of an Act.
AUDIT ACT 1901-1973 - SECT. 62.
Provisions of Act to apply in relation to Trust Fund.
SECT
62. (1) All the provisions of this Act relating to the issue and expenditure
of public moneys and the authority for such issue and expenditure shall apply
to the issue and expenditure of moneys standing to the credit of the Trust
Fund, and the Governor-General shall have the same authority with respect to
such moneys and the expenditure thereof as he has with respect to moneys
standing to the credit of the Consolidated Revenue Fund.
Inserted by No. 20, 1969, s. 25.
(1A) The last preceding sub-section has effect subject to section
thirty-three B of this Act.
Amended by No. 8, 1906, s. 3.
(2) All the provisions of this Act relating to the collection and receipt of
moneys and the audit of the Public Accounts and the powers and duties of the
Auditor-General with respect to the expenditure of public moneys and the
duties and liabilities of accounting officers and other persons whomsoever
shall in like manner apply to moneys collected received or expended on account
of the Trust Fund.
AUDIT ACT 1901-1973 - SECT. 62A.
Trust Accounts.
SECT
Inserted by No. 8, 1906, s. 13. Sub-section (1) substituted by No. 60, 1948,
s. 36.
62A.* (1) The Treasurer may establish Trust Accounts and define the purposes
for which they are established.
Substituted by No. 60, 1948, s. 36.
(2) Subject to this section, the Trust Accounts established by or under this
section and existing immediately prior to the commencement of this sub-section
shall continue as trust accounts under this section.
Substituted by No. 60, 1948, s. 36.
(3) All moneys standing to the credit of an account which is a Trust Account
established under, or continued by, this section or established under any
other Act as a Trust Account for the purposes, or within the meaning, of this
section, shall be deemed to be moneys standing to the credit of the Trust
Fund.
Substituted by No. 60, 1948, s. 36.
(4) The Treasurer may direct that any Trust Account shall be closed and
thereupon after all liabilities of the Account have been met the Account shall
be closed accordingly.
Substituted by No. 60, 1948, s. 36.
(4A) The Treasurer may direct that any moneys standing to the credit of any
Trust Account which are not required for the purposes of that Account and the
balance of moneys standing to the credit of a Trust Account closed under the
last preceding sub-section shall be paid as provided in the next succeeding
sub-section.
Inserted by No. 60, 1948, s. 36.
(4B) Where any amount is required in accordance with the last preceding
sub-section to be paid, that amount shall, to such extent as it was
appropriated out of moneys standing to the credit of the Loan Fund, be paid to
the Loan Fund and any balance of that amount shall be paid to the Consolidated
Revenue Fund.
Moneys to be paid into Trust Accounts.
Amended by No. 60, 1948, s. 36; and No. 20, 1969, s. 26.
(5)* The following moneys may be paid to the credit of the Trust Account to
which they relate:-
(a) All moneys appropriated by law for the purposes of any Trust Account;
(b) All moneys received from the sale to any person or Department of any
articles purchased or produced, or for work paid for, with moneys standing to
the credit of a Trust Account; and
(c) All moneys paid by any person for the purpose of any Trust Account.
Expenditure of money in Trust Account.
(6) Moneys standing to the credit of a Trust Account may be expended for the
purposes of the account.
Refunds from Trust Fund.
Substituted by No. 74, 1962, s. 4.
(7) Where-
(a) an amount has been received by the Commonwealth and paid to the credit
of the Trust Fund; and
(b) the repayment of that amount, or of a part of that amount, to any
person is required or permitted by or under any Act or otherwise by law,
the repayment may be made from moneys standing to the credit of the Trust
Fund.
AUDIT ACT 1901-1973 - SECT. 62B.
Investment of moneys standing to credit of Trust Fund.
SECT
Inserted by No. 8, 1906, s. 13. Sub-section (1) substituted by No. 126, 1965,
s. 5.
62B. (1) Moneys standing to the credit of the Trust Fund may be invested by
the Treasurer-
(a) in any securities of, or guaranteed by, the Government of the
Commonwealth or of a State;
(b) on deposit in a bank; or
(c) in the purchase of metal for coinage.
Amended by No. 216, 1973, s. 3.
(2) The Treasurer and his successors in office shall, for the purposes of
the investment of any moneys in pursuance of this section, be deemed to be a
corporation by the name of ''the Treasurer of the Commonwealth'', and any
securities or deposits taken or made in pursuance of this section may be taken
or made by him in his corporate name.
Inserted by No. 60, 1948, s. 37.
(2A) A deposit receipt for moneys deposited under this section for a fixed
period with any bank shall, for the purposes of this Act, be deemed to be a
security.
Disposal of interest.
(3) Except where otherwise provided in any Act any interest received from
the investment of any moneys standing to the credit of the Trust Fund shall be
paid to the Consolidated Revenue Fund.
AUDIT ACT 1901-1973 - SECT. 63.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART X-MONEYS OUTSIDE THE COMMONWEALTH
Moneys, &c., outside the Commonwealth.
Substituted by No. 89, 1961, s. 21.
63. (1) The Governor-General may give such directions as he considers
necessary for and in relation to-
(a) the collection, receipt, custody, expenditure, care and management,
outside Australia, of public moneys and the due accounting for those moneys;
(b) the keeping of books and accounts and the furnishing of statements,
returns and vouchers in respect of the matters referred to in the last
preceding paragraph;
(c) the execution of works and the supply of services outside Australia for
or by the Commonwealth;
(d) the purchase outside Australia of chattels and other property for or by
the Commonwealth;
(e) the custody, issue, sale or other disposal and writing off of stores
and other property of the Commonwealth outside Australia, and the proper
accounting for, and stocktaking of, those stores and that property; and
(f) the inspection and examination (otherwise than by the Auditor-General),
and the departmental check, of books, accounts, statements, returns, records
and vouchers prepared or kept outside Australia in respect of public moneys,
stores and other property of the Commonwealth.
(2) Directions given under the last preceding sub-section have effect
notwithstanding any other provision of this Act.
Amended by No. 216, 1973, s. 3.
(3) For the purposes of this section, ''Australia'' includes the
Territories.
AUDIT ACT 1901-1973 - SECT. 63A.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART XI-NAVAL EXPENDITURE
Special provision for naval expenditure.
Inserted by No. 6, 1912, s. 2.
Sub-section (1) amended by No. 60, 1948, s. 38.
63A. (1) Notwithstanding anything in this Act contained, the
Governor-General may make such regulations as he thinks necessary or
convenient relating to the expenditure of moneys for the purposes of the Royal
Australian Navy and Naval Establishments, and to any matters incidental
thereto, including the receipt, care, custody, and management of moneys, the
due accounting for moneys, the keeping of books and accounts, the furnishing
of statements, returns, and vouchers, and the inspection, record and audit of
books, accounts, statements, returns, and vouchers.
(2) The regulations made in pursuance of this section may direct that any of
the provisions of sections thirty-three, thirty-four, and forty-six of this
Act shall not apply in relation to any matter in respect of which regulations
are made under this section.
Heading substituted by No. 20, 1969, s. 30.
PART XII-PENALTIES
AUDIT ACT 1901-1973 - SECT. 64.
Misappropriation of public moneys or stores.
SECT
Substituted by No. 20, 1969, s. 27.
64. (1) An accounting officer shall not-
(a) misapply, improperly dispose of, or improperly use, any public moneys
or any stores; or
(b) pay any public moneys into his own private account at any bank.
Penalty: Imprisonment for seven years.
(2) An accounting officer shall not wilfully and unlawfully damage or
destroy any stores.
Penalty: Imprisonment for two years.
(3) In a prosecution for an offence against paragraph (a) of sub-section (1)
of this section, it is not necessary to prove the misapplication, improper
disposal or improper use of any specific sum of money or stores if there is
proof of a general deficiency on the examination of the books of account or
entries kept or made by the defendant or otherwise and the court or jury is
satisfied that the defendant misapplied, improperly disposed of or improperly
used all or any of the deficient moneys or all or any of the deficient
stores.
AUDIT ACT 1901-1973 - SECT. 65.
Forging or uttering documents.
SECT
Amended by No. 20, 1969, s. 28.
65. If any person-
(a) forges or counterfeits or causes or procures to be forged or
counterfeited or knowingly or wilfully acts or assists in forging or
counterfeiting-
(1) the name initials mark or signature of any other person to any
writing whatsoever for or in order to receiving or obtaining any public money
or any money out of the Commonwealth Public Account or any stores; or
(2) any writing made by any such person; or
(b) utters or publishes any such writing knowing it to be forged or
counterfeited with an intention to defraud the Commonwealth or any person
whomsoever;
he shall be guilty of an indictable offence, and shall be liable to
imprisonment for any period not exceeding fifteen years.
AUDIT ACT 1901-1973 - SECT. 66.
Document in lieu of statutory declaration.
SECT
66. (1) Where the Treasurer shall have given a certificate in writing that
for any reason therein mentioned any document subscribed by any person in any
specified part of the Commonwealth may be accepted in lieu of any statutory
declaration required by this Act or the regulations the Governor-General may
order that any document so subscribed shall be so accepted without being
declared.
Amended by No. 216, 1973, s. 3.
(2) Any person who shall subscribe any such document knowing the same to be
false shall be guilty of an indictable offence and shall be liable to
imprisonment for any period not exceeding four years.
AUDIT ACT 1901-1973 - SECT. 67.
Persons failing to attend Auditor-General or to give evidence.
SECT
Sub-section (1) amended by No. 93, 1966, s. 3.
67. (1) Any person who shall fail to attend the Auditor-General for the
purpose of being examined, or to produce any accounts books vouchers documents
or papers, or to be sworn or make a declaration or affirmation or to answer
any lawful question when required so to do by the Auditor-General, shall be
liable to a penalty not exceeding Two hundred dollars.
(2) Where any person is compelled under the provisions of this Act to attend
before the Auditor-General he shall be entitled to be paid such expenses as
the Auditor-General may certify to be reasonable.
AUDIT ACT 1901-1973 - SECT. 68.
Persons taking false oath or making a false declaration guilty of perjury.
SECT
Amended by No. 216, 1973, s. 3.
68. If any person-
(a) makes or subscribes any statutory declaration or affirmation mentioned
in this Act knowing it to be false; or
(b) wilfully and corruptly gives false evidence in the course of his
examination before the Auditor-General,
he shall be guilty of an indictable offence, and shall be liable to
imprisonment for any period not exceeding four years.
AUDIT ACT 1901-1973 - SECT. 69.
Offences generally.
SECT
Amended by No. 93, 1966, s. 3.
69. Any person who is guilty of any wilful act of commission or omission
contrary to any of the provisions of this Act for which no penalty is
expressly provided shall be guilty of an offence and on conviction shall be
liable to a penalty not exceeding One hundred dollars.
AUDIT ACT 1901-1973 - SECT. 70.
Jurisdiction of courts in respect of offences committed outside Australia.
SECT
Substituted by No. 89, 1961, s. 22.
Sub-section (1) amended by No. 216, 1973, s. 3.
70. (1) Subject to the succeeding provisions of this section-
(a) the several courts of the States are invested with federal
jurisdiction; and
(b) jurisdiction is conferred on the several courts of the Territories,
with respect to offences against this Act committed outside Australia and the
Territories.
(2) The jurisdiction invested in or conferred on courts by the last
preceding sub-section is invested or conferred within the limits (other than
limits having effect by reference to the places at which offences are
committed) of their several jurisdictions, whether those limits are as to
subject-matter or otherwise.
(3) The jurisdiction invested in the courts of the States by this section is
invested subject to the conditions and restrictions specified in paragraphs
(a) to (c) of sub-section (2) of section thirty-nine of the Judiciary Act
1903-1960.
Amended by No. 216, 1973, s. 3.
(4) The jurisdiction invested in, or conferred on, a court of summary
jurisdiction by this section shall not be judicially exercised except by a
Chief, Police, Stipendiary, Resident or Special Magistrate, or a District
Officer or Assistant District Officer of a Territory.
Amended by No. 216, 1973, s. 3.
(5) The trial on indictment of an offence against this Act committed outside
Australia and the Territories may be held in any State or Territory.
Amended by No. 216, 1973, s. 3.
(6) Subject to this Act, the laws of a State or Territory with respect to
the arrest and custody of offenders or persons charged with offences and the
procedure for-
(a) their summary conviction;
(b) their examination and commitment for trial on indictment;
(c) their trial and conviction on indictment; and
(d) the hearing and determination of appeals arising out of any such trial
or conviction or out of any proceedings connected therewith,
and for holding accused persons to bail apply, so far as they are applicable,
to a person who is charged in that State or Territory with an offence against
this Act committed outside Australia and the Territories.
(7) Except as provided by this section, the Judiciary Act 1903-1960 applies
in relation to offences against this Act.
Amended by No. 216, 1973, s. 3.
(8) For the purposes of this section, ''court of summary jurisdiction''
includes a court of a Territory sitting as a court for the making of summary
orders or the summary punishment of offences under the law of the Territory.
AUDIT ACT 1901-1973 - SECT. 70A.
Heading substituted by No. 20, 1969, s. 30.
SECT
PART XIII-MISCELLANEOUS
Delegation.
Inserted by No. 60, 1948, s. 39.
70A. (1) The Treasurer may, in relation to any matters or class of matters,
or in relation to any State or part of the Commonwealth, by writing under his
hand, delegate all or any of his powers and functions under this Act (except
this power of delegation) so that the delegated powers and functions may be
exercised by the delegate with respect to the matters, or class of matters, or
the State or part of Australia, specified in the instrument of delegation.
(2) Every delegation under this section shall be revocable at will, and no
delegation shall prevent the exercise of any power or function by the
Treasurer.
AUDIT ACT 1901-1973 - SECT. 70B.
Guarantees by the Treasurer.
SECT
Inserted by No. 60, 1948, s. 39; amended by No. 12, 1953, s. 17; No. 8, 1959,
s. 3.
70B. The Treasurer may, for and on behalf of the Commonwealth, guarantee the
repayment to the Reserve Bank of Australia, the Commonwealth Trading Bank of
Australia or the Commonwealth Development Bank of Australia of any loan
(including interest thereon) made for the purposes of the Commonwealth
(whether before or after the commencement of this section) by that bank to any
person.
AUDIT ACT 1901-1973 - SECT. 70C.
Writing off irrecoverable amounts.
SECT
Inserted by No. 60, 1948, s. 39.
70C. The Treasurer shall have, and shall be deemed at all times to have had,
power to write off-
(a) losses or deficiencies of public moneys;
(b) irrecoverable amounts of revenue;
(c) irrecoverable debts and overpayments; and
(d) the value of lost, deficient, condemned, unserviceable or obsolete
stores.
Heading omitted by No. 20, 1969, s. 30.
* * * * * * * *
AUDIT ACT 1901-1973 - SECT. 71.
Regulations.
SECT
Sub-section (1) amended by No. 8, 1906, s. 14; No. 60, 1948, s. 40; and No.
89, 1961, s. 23.
71. (1) The Governor-General may make regulations (not inconsistent with the
provisions of this Act) for carrying out the provisions of this Act and in
particular for and in relation to-
(a) the collection receipt custody issue expenditure due accounting for
care and management of all public moneys and the guidance of all persons
concerned therein,
(b) the more effectual record examination inspection and departmental check
of all receipts and expenditure and the keeping of all necessary books and
accounts,
(c) the necessary forms for all books and documents whatever required under
the provisions of this Act or the regulations,
(d) the execution of works and the supply of services for or by the
Commonwealth,
(e) the purchase of chattels and other property for or by the Commonwealth,
and
(f) the custody, issue, sale or other disposal and writing off of stores
and other property of the Commonwealth, and the proper accounting for, and
stocktaking of, those stores and that property.
Substituted by No. 89, 1961, s. 23.
(2) The regulations may-
(a) authorize the Secretary to the Department of the Treasury to give to
persons employed in the service of the Commonwealth or to any other persons
who are subject to the provisions of this Act directions, not inconsistent
with this or any other Act or with any regulations under this or any other
Act, for or in relation to any of the matters referred to in paragraphs (a) to
(f), inclusive, of the last preceding sub-section;
(b) authorize a prescribed officer of a Department to give to officers of,
or persons employed in, that Department directions, not inconsistent with this
or any other Act, with any regulations under this or any other Act or with any
direction referred to in the last preceding paragraph, for or in relation to
any of the matters referred to in paragraphs (a) to (f), inclusive, of the
last preceding sub-section; and
(c) provide that a contravention of, or failure to comply with, a direction
referred to in either of the last two preceding paragraphs shall be deemed to
be a breach of the regulations.
Sub-section (3) omitted by No. 45, 1934, s. 2.
* * * * * * * *
Amended by No. 8, 1906, s. 3; No. 60, 1948, s. 40; and No. 93, 1966, s. 3.
(4) The regulations may provide for the imposition upon any accounting
officer or person subject to the provisions of this Act of a penalty not
exceeding Ten dollars for any offence for the breach of any regulation and
such penalty may be recovered either in the same manner as a penalty incurred
under this Act, or by deducting the same from any money due or thereafter
becoming due to such accounting officer or person.
-----------
AUDIT ACT 1901-1973 - FIRST SCHEDULE
SCH
SCHEDULES
FIRST SCHEDULE
Section
8
I, do solemnly and sincerely promise and declare that
according to the best of my skill and ability I will faithfully impartially
and truly execute the office and perform the duties of Auditor-General (or as
the case may be) according to law.
-----------
AUDIT ACT 1901-1973 - SECOND SCHEDULE
SCH
SECOND SCHEDULE
Substituted by No. 20, 1969, s. 29.
FORM 1
Section 32
(1)
NOTIFICATION BY TREASURER
To the Auditor-General
I hereby notify you that it appears to me that the amount of dollars
and cents, which is lawfully available for expenditure by virtue of
the appropriation of the Consolidated Revenue Fund [or of the Loan Fund] made
by [here specify the relevant provision of the Act by which the appropriation
was made], will be required to be drawn from the Commonwealth Public Account
for expenditure in respect of [here specify the services or purposes, or
services and purposes, in respect of which the amount is required to be
expended].
Dated this day of , 19 .
Treasurer.
----------
FORM 2
Section 32
(3)
CERTIFICATE OF AUDITOR-GENERAL
I certify that the amount specified in the within [or foregoing]
notification by the Treasurer in relation to the appropriation of the
Consolidated Revenue Fund [or of the Loan Fund] set out in the notification is
lawfully available for expenditure by virtue of that appropriation in respect
of the services [or purposes or services and purposes] referred to in the
notification.
Dated this day of , 19 .
Auditor-General.
----------
FORM 3
Section 32
(5)
WARRANT OF GOVERNOR-GENERAL
To the Treasurer
You are hereby authorized to draw from the Commonwealth Public Account the
amount of dollars and cents for expenditure in
accordance with the appropriation of the Consolidated Revenue Fund [or the
Loan Fund] set out in the within [or foregoing] notification in respect of the
services, [or purposes or services and purposes] referred to in the
notification.
Given under my hand this day of , 19 .
Governor-General.
------------------------------------------------------------------------------
--
AUDIT ACT 1901-1973 - NOTES
NOTES
1. The Audit Act 1901-1973 comprises the Audit Act 1901 as amended by the
other Acts specified in the following table:
----------------------------------------------------------------------------
Number Date of
Act and year Date of
Assent commencement
----------------------------------------------------------------------------
Audit Act 1901 No. 4, 1901 7 Aug 1901 1 Jan 1902
Audit Act 1906 No. 8, 1906 24 Sept 1906 24 Sept 1906
Audit Act 1909 No. 4, 1909 20 Aug 1909 20 Aug 1909
Audit Act 1912 No. 6, 1912 4 Sept 1912 4 Sept 1912
Audit Act 1917 No. 32, 1917 22 Sept 1917 S. 2: 1 July
1916
Remainder: 22
Sept
1917
Audit Act 1920 No. 23, 1920 14 Sept 1920 1 July 1919
Audit Act 1924 No. 34, 1924 8 Oct 1924 8 Oct 1924
Audit Act 1926 No. 18, 1926 4 June 1926 4 June 1926
Statute Law Revision Act
1934 No. 45, 1934 6 Aug 1934 6 Aug 1934
Salaries (Statutory
Offices) Adjustment Act
1947 (a) No. 52, 1947 1 Nov 1947 1 Nov 1947
Audit Act 1948 No. 60, 1948 6 Dec 1948 3 Jan 1949
Salaries (Statutory
Offices) Adjustment Act
1950 (a) No. 51, 1950 14 Dec 1950 1 July 1950
Audit Act 1952 No. 79, 1952 6 Nov 1952 1 July 1951
Commonwealth Bank Act
1953 (b) No. 12, 1953 1 April 1953 29 April 1953
Audit Act 1954 No. 29, 1954 24 Sept 1954 S. 3: 1 July
1953
Remainder: 25
Sept
1954
Salaries Adjustment Act
1955 No. 18, 1955 10 June 1955 10 June 1955
Salaries (Statutory
Offices) Adjustment Act
1957 (a) No. 39, 1957 12 Sept 1957 1 July 1957
Audit Act 1959 No. 8, 1959 23 April 1959 14 Jan 1960 (c)
Salaries (Statutory
Offices) Adjustment Act
1960 (a) No. 17, 1960 17 May 1960 17 May 1960
Audit Act 1960 No. 77, 1960 9 Dec 1960 30 June 1960
Audit Act 1961 No. 89, 1961 27 Oct 1961 Ss. 3, 4, 21 and
22: 18
March 1965 (see
Gazette 1965,
p. 1157)
Remainder: Royal
Assent
Audit Act 1962 No. 74, 1962 10 Dec 1962 1 July 1962
Salaries (Statutory
Offices) Adjustment Act
1964 (a) No. 75, 1964 5 Nov 1964 5 Nov 1964
Audit Act 1965 No. 126, 1965 18 Dec 1965 14 Feb 1966
Statute Law Revision
(Decimal Currency) Act
1966 No. 93, 1966 29 Oct 1966 1 Dec 1966
Salaries Act 1968 (a) No. 120, 1968 2 Dec 1968 2 Dec 1968
Audit Act 1969 No. 20, 1969 4 June 1969 4 June 1969
Statute Law Revision Act
1973 No. 216, 1973 19 Dec 1973 31 Dec 1973
----------------------------------------------------------------------------
(a) The Salaries (Statutory Offices) Adjustment Act 1947, the Salaries
(Statutory Offices) Adjustment Act 1950, the Salaries (Statutory Offices)
Adjustment Act 1957, the Salaries (Statutory Offices) Adjustment Act 1960, the
Salaries (Statutory Offices) Adjustment Act 1964 and the Salaries Act 1968
were repealed by section 7 of the Statute Law Revision Act 1973. That section
provides that the repeals do not affect the operation of any amendment made by
a repealed Act or any provision made by it for the citation of an Act as so
amended.
(b) The Commonwealth Bank Act 1953 was repealed by section 4 of the Reserve
Bank Act 1959. That section provides that the repeal does not affect the
operation of any amendment made by the repealed Act or any provision made by
it for the citation of an Act as so amended.
(c) By section 2 of the Audit Act 1959, that Act came into operation on the
day on which the Reserve Bank Act 1959 came into operation. The Reserve Bank
Act 1959 came into operation on a date fixed by Proclamation. The date fixed
was 14 January 1960 (see Gazette 1960, p. 47).
2.-S. 4-By section 15 of, and Schedule 4 to, the Remuneration and Allowances
Acts 1973, the rate per annum of the salary applicable to the office of
Auditor-General is $25,000 with an annual allowance of $1,200.
3.-Ss. 36, 62A (5)-Section 5 of the Surplus Revenue Act 1908-1910 provides as
follows:
''5. Where any Trust Account has been established under the Audit Acts
1901-1906, and moneys have been appropriated by the Parliament for the
purposes of the Trust Account, or for any purpose for which the Trust Account
is established-
(a) notwithstanding anything in the Audit Acts 1901-1906, the
appropriation shall not lapse nor be deemed to have lapsed at the close of the
financial year for the service of which it was made; and
(b) the Treasurer may in any year pay to the credit of the Trust Account,
out of the Consolidated Revenue Fund, such moneys as the Governor-General
thinks necessary for the purposes of the appropriation.''
4.-S. 57-Section 3 of the Loan (Temporary Revenue Deficits) Act 1953-1966
provides as follows:
''3. (1) Notwithstanding section fifty-seven of the Audit Act 1901-1952,
whenever the receipts of the Consolidated Revenue Fund are insufficient to
meet expenditure from that Fund, the Treasurer may, to the extent of that
insufficiency, expend moneys standing to the credit of the Loan Fund for the
purposes of any appropriation made or to be made out of the Consolidated
Revenue Fund.
''(2) Where, under the last preceding sub-section, the Treasurer, during a
financial year, expends moneys standing to the credit of the Loan Fund, he
shall, in that financial year, pay from the Consolidated Revenue Fund into the
Loan Fund an amount equal to the amount of moneys so expended.
''(3) The Loan Fund is appropriated to the extent necessary for the
purposes of this section.''
Section 6 of the Loan (Short-term Borrowings) Act 1959-1973 provides as
follows:
''6. (1) Notwithstanding section fifty-seven of the Audit Act 1901-1957,
the Treasurer may expend money standing to the credit of the Loan Fund, being
money that has been borrowed under this Act, for the purposes of any
appropriation made or to be made out of the Consolidated Revenue Fund.
''(2) The Loan Fund is appropriated to the extent necessary for the
purposes of this section.''
5.-In addition to the Trust Accounts established by the Treasurer under
section 62A of the Audit Act, a number of accounts and funds established by
provisions of other Acts are, by virtue of those provisions, Trust Accounts
within the meaning of section 62A. Particulars of the accounts and funds
established under section 62A of the Audit Act and under other Acts are
published as supplements to the Treasurer's statements of receipts and
expenditure for each financial year.