AUDIT ACT 1901 - Incorporating all amendments by legislation made to 1 July
1980 (to the extent that the legislation has come into operation by that
date)
- Reprinted as at 1 July 1980 (HISTACT CHAP 106 #DATE 01:07:1980)
*1* The Audit Act 1901 (a) as shown in this reprint comprises Act No. 4, 1901
as amended by the other Acts specified in the following table:
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Act
Number
and year Date
of Assent Date of
commencement
Application,
saving
or
transitional
provisions
transitional
----------------------------------------------------------------------------
Audit Act 1901 4, 1901 7 Aug 1901 1 Jan 1902
Audit Act 1906 8, 1906 24 Sept 1906 24 Sept 1906 S. 2
Audit Act 1909 4, 1909 20 Aug 1909 20 Aug 1909 -
Audit Act 1912 6, 1912 4 Sept 1912 4 Sept 1912 -
Audit Act 1917 32, 1917 22 Sept 1917 S. 2: 1 July 1916
Remainder: 22 Sept
1917 S. 2 (2)
Audit Act 1920 23, 1920 14 Sept 1920 1 July 1919 -
Audit Act 1924 34, 1924 8 Oct 1924 8 Oct 1924 -
Audit Act 1926 18, 1926 4 June 1926 4 June 1926 -
Statute Law
Revision Act 1934 45, 1934 6 Aug 1934 6 Aug 1934 S. 2
Salaries (Statutory
Offices) Adjustment
Act 1947 (b) 52, 1947 1 Nov 1947 1 Nov 1947 S. 2 (2)
Audit Act 1948 60, 1948 6 Dec 1948 3 Jan 1949 -
Salaries (Statutory
Offices) Adjustment
Act 1950 (b) 51, 1950 14 Dec 1950 1 July 1950 -
Audit Act 1952 79, 1952 6 Nov 1952 1 July 1951 -
Commonwealth Bank
Act 1953 (c) 12, 1953 1 Apr 1953 29 Apr 1953 -
Audit Act 1954 29, 1954 24 Sept 1954 S. 3: 1 July 1953
Remainder: 25 Sept
1954 S. 4
Salaries Adjustment
Act 1955 18, 1955 10 June 1955 10 June 1955 S. 3 (2)
Salaries (Statutory
Offices) Adjustment
Act 1957 (b) 39, 1957 12 Sept 1957 1 July 1957 -
Audit Act 1959 8, 1959 23 Apr 1959 14 Jan 1960 (see
s. 2 and Gazette
1960, p. 47) -
Salaries (Statutory
Offices) Adjustment
Act 1960 (b) 17, 1960 17 May 1960 17 May 1960 S. 2
Audit Act 1960 77, 1960 9 Dec 1960 30 June 1960 -
Audit Act 1961 89, 1961 27 Oct 1961 Ss. 3, 4, 21 and
22: 18 Mar 1965
(see Gazette 1965,
p. 1157)
Remainder: Royal
Assent -
Audit Act 1962 74, 1962 10 Dec 1962 1 July 1962 -
Salaries (Statutory
Offices) Adjustment
Act 1964 (b) 75, 1964 5 Nov 1964 5 Nov 1964 S. 2
Audit Act 1965 126, 1965 18 Dec 1965 14 Feb 1966 -
Statute Law
Revision (Decimal
Currency) Act 1966 93, 1966 29 Oct 1966 1 Dec 1966 -
Salaries Act 1968
(b) 120, 1968 2 Dec 1968 2 Dec 1968 -
Audit Act 1969 20, 1969 4 June 1969 4 June 1969 -
Statute Law
Revision Act 1973 216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9 (1)
and 10
Postal and
Telecommunications
Commissions
(Transitional
Provisions) Act
1975 56, 1975 12 June 1975 Ss. 4 and 38: 1
July 1975 (see s.
2 and Gazette
1975, No. S122, p.
1)
Remainder: Royal
Assent S. 8 (1)
and
(2)
Administrative
Changes
(Consequential
Provisions) Act
1978 36, 1978 12 June 1978 12 June 1978 Ss. 6-8
Audit Amendment Act
1979 8, 1979 7 Mar 1979 S. 4 (1) and
amendment of S.
36A of Principal
Act: 1 July 1978
Ss. 18, 19, 24
(2)-(4), 39 and
51: 1 July 1980
(see Gazette 1980,
No. S138, p.1)
S. 28: (see Note
3)
Ss. 36 (2), 37 and
57: (see Note
4)
Remainder: Royal
Assent Ss. 7 (2),
8
(2), 11
(2),
14 (2), 16
(2), 17
(2),
18 (2), 20
(2), 24
(3)
and (4),
53
(2), 58
(2)
and (3),
65
and 66
Australian Federal
Police
(Consequential
Amendments) Act
1979 155, 1979 28 Nov 1979 19 Oct 1979 (see
s. 2 and Gazette
1979, No. S206,
p.1) -
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(a) This citation is provided for by the Amendments Incorporation Act 1905
and the Acts Citation Act 1976.
(b) 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.
(c) 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.
AUDIT ACT 1901 - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
PART 1-PRELIMINARY
Section
1. Short title and commencement
2. Interpretation
2AA. Amounts deducted or set off deemed to be received or paid
2A. Application of Act
2AB. Responsibilities of Permanent Heads
PART II-THE AUDITOR-GENERAL
3. Appointment of Auditor-General
4. Remuneration 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. Remuneration of acting Auditor-General
10. (Repealed)
11. Auditor-General may appoint persons to inspect and audit
accounts,
and to carry out efficiency audits
12. Reports by Auditor-General to Minister
13. Auditor-General may call for persons and records
14. Auditor-General may administer oath
14A. Application of sections 13 and 14
14B. Auditor-General to have access to accounts and records
14C. Secrecy
15. Auditor-General may obtain opinion
PART III-ACCOUNTING OFFICERS
16. Persons subject to Act
17. (Repealed)
18. Overdrafts not to be arranged without authority
19. (Repealed)
PART IV-COLLECTION OF MONEYS AND SECURITIES
20. Minister 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, &c., to Minister or bank, &c.
23. Minister to pay money daily into bank
24. Accounting officers to furnish statements
25. Private moneys collected by officers, &c.
26. Securities to be dealt with as directed
27-30. (Repealed)
PART V-PAYMENT OF MONEYS
31. How moneys are to be issued
32. Governor-General's warrant
33. Minister may make payments on receipt of warrant
33A. Warrant procedure to apply to transfers between accounts
33B. Warrants not required for certain expenditure
34. Duties of paying, authorizing and certifying officers
34A. Act of grace payments
35. Certain amounts deemed appropriated
35A. Transfer of functions between Departments
36. Payments made after close of financial year
36A. Debiting of expenditure charged to Minister's advance
36B. Salary votes
36C. Application of repayments of expenditure
37. Power to vary the annual appropriation
37A. Refunds from Consolidated Revenue
37B. Power of Minister to make certain payments without production of
probate or letters of administration
PART VI-AUDIT AND INSPECTION
Division 1-Audit and Inspection of Accounts
38. Banker to forward bank statements and certificates to Minister
and
Auditor-General
39. (Repealed)
40. Accounts and records
41. Audit
41A. Auditor-General to examine accounts of revenue
41B. Auditor-General to examine accounts of expenditure
41C. Auditor-General to examine accounts of stores
41D. Special operations of Departments
42. Auditor-General to question matters
43. Recovery by Minister 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
46-48. (Repealed)
Division 2-Efficiency Audits
48A. Interpretation
48B. Public authorities of the Commonwealth
48C. Auditor-General to carry out efficiency audits
48D. Efficiency audit extends to examination of certain procedures
48E. Investigations and access to premises and records
48F. Reports concerning efficiency audits
48G. Annual report concerning efficiency audits
48H. Audit fees
Division 3-Audits of Auditor-General's Office
48J. Interpretation
48K. Audits of Auditor-General's Office
48L. Powers of independent auditor
48M. Secrecy
48N. Reports of independent auditor concerning financial audits
48P. Reports of independent auditor concerning efficiency audits
PART VII-STATEMENTS AND THEIR AUDIT
49. Minister's monthly Statement of Financial Transactions
50. Annual financial statements
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. Receipts taken in reduction of expenditure charged to 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 money in Trust Account
Refunds from Trust Fund
62B. Investment of moneys standing to credit of Trust Fund
PART X-MONEYS OUTSIDE AUSTRALIA AND NAVAL EXPENDITURE
63. Moneys, &c., outside Australia
63A. Australian Navy
PART XI-FINANCIAL PROVISIONS RELATING TO PUBLIC AUTHORITIES
AND CERTAIN OTHER BODIES
Division 1-General
63B. Interpretation
63C. Application
Division 2-Public authorities required to keep accounts in
accordance with commercial practice
63D. Bank accounts
63E. Investment of moneys
63F. Proper accounts to be kept
63G. Audit
63H. Annual report and financial statements
Division 3-Public authorities not required to keep accounts in
accordance with commercial practice
63J. Bank accounts
63K. Proper accounts to be kept
63L. Audit
63M. Annual report and financial statements
Division 4-Miscellaneous
63N. Interpretation
63P. Audit, &c., by arrangement
63Q. Audit fees
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 to give evidence, &c.
68. Persons taking false oath or making false declaration guilty of
perjury
69. Offences generally
70. Jurisdiction of courts in respect of offences committed outside
Australia
PART XIIA-(sections 70AA-70AG) (Not in operation-see Note 4)
PART XIII-MISCELLANEOUS
70A. Delegation by Minister
70B. Guarantees by the Commonwealth
70BA. Signing reports concerning certain authorities and other bodies
70C. Writing off, and waiver of rights to, certain moneys and stores
70D. Exempt accounts
71. Regulations
72. Directions by officers, &c.
SCHEDULES
SCHEDULE 1
Declaration
SCHEDULE 2
FORM 1
Notification by Minister for Finance
FORM 2
Certificate of Auditor-General
FORM 3
Warrant of Governor-General
FORM 4
Statement of Financial Transactions
AUDIT ACT 1901 - LONG TITLE
SECT
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
AUDIT ACT 1901 - SECT. 1.
Short title and commencement
SECT
PART I-PRELIMINARY
Heading substituted by No. 20, 1969, s. 30
Amended by No. 8, 1979, s. 64
SECT
1. This Act may be cited as the Audit Act 1901, and shall come into
operation on 1 January 1902.*1*
Section 1A repealed by No. 216, 1973, s. 3
* * * * * * * *
See notes to first article of this Chapter.
AUDIT ACT 1901 - SECT. 2.
Interpretation
Sub-section (1) substituted by No. 20, 1969, s.3; amended by No. 8, 1979, s.
3; No. 155, 1979, s. 3
SECT
2. (1) 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;
"Auditor-General's Office" means the branch of the Australian Public
Service under the direct control of the Auditor-General;
"Department" means-
(a) a Department of State; or
(b) a Department of the Parliament,
and includes a prescribed authority;
"enactment" means-
(a) an Act;
(b) an Ordinance of the Australian Capital Territory; or
(c) an instrument (including rules, regulations or by-laws) made under
an Act or under such an Ordinance;
"information storage device" means-
(a) a computer;
(b) papers or other materials on which there are marks, symbols,
perforations or other indicators having a meaning for persons qualified to
interpret them;
(c) a disc, tape or other device on which information may be stored; or
(d) a device, whether electronic or otherwise, capable of storing
information;
"officer" means-
(a) a person who is employed by the Commonwealth;
(b) a person who-
(i) constitutes, or is acting as a person constituting, a prescribed
authority;
(ii) is, or is acting as, a member of a prescribed authority or is a
deputy of such a member; or
(iii) is employed by a prescribed authority;
(c) a member of the Defence Force;
(d) a member or special member of the Australian Federal Police; or
* * * * * * *
(f) a person employed by the Commonwealth (other than a person referred
to in a preceding paragraph of this definition) who is included in a class of
persons employed by the Commonwealth declared by the regulations to be a class
of persons to whom this paragraph applies;
"Ordinance ", in relation to the Australian Capital Territory, includes a
law of a State that applies, or the provisions of a law of a State that apply,
in the Territory by virtue of an enactment;
"prescribed authority "means a body corporate, or an unincorporated body,
established for a public purpose by or under an enactment, being a body-
(a) that is declared by the regulations to be a prescribed authority for
the purposes of this Act; or
(b) that is included in a class of bodies so established declared by the
regulations to be a class of prescribed authorities for the purposes of this
Act;
"public moneys" means revenue, loan, trust and other moneys received or
held by any person for or on behalf of the Commonwealth or a prescribed
authority, and includes all moneys forming part of the Consolidated Revenue
Fund, the Loan Fund or the Trust Fund;
"stores" means chattels the property of, or in the possession or under the
control of, the Commonwealth or a prescribed authority.
Added by No. 8, 1979, s. 3
SECT
(2) A reference in this Act to an Appropriation Act for a financial year
shall be read as a reference to an Act (whether cited as an Appropriation Act
or otherwise) for the appropriation of moneys out of the Consolidated Revenue
Fund for the service of that financial year or for specified expenditure in
respect of that financial year.
Added by No. 8, 1979, s. 3
SECT
(3) For the purposes of this Act, where a person collects, receives or holds
a cheque or other instrument ordering or authorizing the payment of moneys,
being an instrument of a kind that may be lodged with a bank for the purpose
of enabling the bank to collect the moneys so payable and credit those moneys
to an account with the bank, the person-
(a) shall be deemed to have collected or received, or to hold, as the case
may be, an amount of moneys equal to the sum so payable; and
(b) if the moneys so payable would, if they had been collected, received or
held by him as moneys, be public moneys, shall be deemed to have collected or
received, or to hold, as the case may be, an amount of public moneys equal to
the sum so payable.
Added by No. 8, 1979, s. 3
SECT
(4) In this Act, unless the contrary intention appears, a reference to an
efficiency audit of operations of a body or person shall be read as a
reference to-
(a) an examination of the functions performed by, and the operations
carried on by, the body or person for the purpose of forming an opinion
concerning the extent to which those operations are being carried on in an
economical and efficient manner; and
(b) an examination of the procedures that are followed by the body or
person for reviewing operations carried on by the body or person, and an
evaluation of the adequacy of those procedures to enable the body or person to
assess the extent to which those operations are being carried on in an
economical and efficient manner.
Added by No. 8, 1979, s. 3
SECT
(5) In sub-section (4), a reference to a body shall be read as including a
reference to a Department of State and a Department of the Parliament.
Added by No. 8, 1979, s. 3
SECT
(6) For the purposes of this Act-
(a) a provision of this Act authorizing the Auditor-General or another
person to have free access to, or to search, accounts or records shall be
taken to authorize the Auditor-General or other person, in a case where
accounts or records are kept by means of an information storage device, to
have free access to, or to search, as the case may be, the information
contained in the accounts or records, or in such extracts from the accounts or
records as the Auditor-General or other person requests-
(i) in a form directed by the Auditor-General or other person; or
(ii) if the Auditor-General or other person has not given a direction
for the purposes of sub-paragraph (i)-in a form that can be understood by
sight;
(b) a person who is entitled, by or under this Act, to take a copy of, or
extracts from, accounts or records is entitled, in a case where accounts or
records are kept by means of an information storage device, to take a copy of,
or extract from, the information contained in the accounts or records-
(i) in a form directed by the person; or
(ii) if the person has not given a direction for the purposes of
sub-paragraph (i)-in a form that can be understood by sight;
(c) a requirement under this Act to produce accounts or records to the
Auditor-General or to another person shall be taken to include a requirement
to produce, in a case where the accounts or records are kept by means of an
information storage device, the information contained in the accounts or
records, or in such extracts from the accounts or records as the
Auditor-General or other person requests-
(i) in a form directed by the Auditor-General or other person; or
(ii) if the Auditor-General or other person has not given a direction
for the purposes of sub-paragraph (i)-in a form that can be understood by
sight; and
(d) a provision of this Act authorizing or requiring the Auditor-General to
inspect, examine or audit accounts or records shall, in a case where the
accounts or records are kept by means of an information storage device, be
taken to include a requirement authorizing or requiring the Auditor-General to
be provided with the information contained in the accounts or records, or in
such extracts from the accounts or records as the Auditor-General requests-
(i) in a form directed by the Auditor-General; or
(ii) if the Auditor-General has not given a direction for the purposes
of sub-paragraph (i)-in a form that can be understood by sight.
Added by No. 8, 1979, s. 3
SECT
(7) Without limiting the powers of the Auditor-General, or of a person
authorized by the Auditor-General, under any other provision of this Act,
where the Auditor-General, or a person authorized by the Auditor-General, is
entitled, under another provision of this Act, to inspect, examine or audit
any accounts or records and those accounts or records are kept by means of an
information storage device, the Auditor-General or person so authorized is
entitled to be provided with such reasonable facilities for access to that
information storage device as he deems necessary for the performance of his
functions under this Act.
AUDIT ACT 1901 - SECT. 2AA.
Amounts deducted or set off deemed to be received or paid
Inserted by No. 20, 1969, s. 3
SECT
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 - SECT. 2A.
Application of Act
Inserted by No. 89, 1961, s. 4
Sub-section (1) amended by No. 216, 1973, s. 3; No. 8, 1979, s. 4
SECT
2A. (1) This Act extends to every Territory, but does not apply to or in
relation to revenues, moneys or stores of the Northern Territory or an
external Territory or the operations of the administration of, or persons in
the service of, the Northern Territory or an external Territory in relation to
the receipt, expenditure or control of any such revenues, moneys or stores.
Substituted by No. 8, 1979, s. 4
SECT
(2) Subject to any modifications and exceptions specified in regulations
made in pursuance of section 63 or 63A, this Act applies outside Australia and
the Territories to and in relation to every person who is or has been an
officer, whether or not he is an Australian citizen, and the functions,
powers, duties and responsibilities conferred or imposed by this Act on the
Minister, the Auditor-General and other specified persons and authorities in
relation to persons who are or have been officers, and in relation to public
moneys and other matters, 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 - SECT. 2AB.
Responsibilities of Permanent Heads
Inserted by No. 8, 1979, s. 5
SECT
2AB. (1) The Permanent Head of a Department is responsible for making
appropriate arrangements for implementing the provisions of this Act, the
regulations and any directions given under this Act or under the regulations
in relation to the Department.
(2) In sub-section (1)-
"Department" means-
(a) a Department of State;
(b) a Department of the Parliament; or
(c) a branch or part of the Australian Public Service in relation to
which a person has, under an Act, the powers of, or exercisable by, the
Permanent Head of a Department of the Australian Public Service;
"Permanent Head" means-
(a) in relation to a Department of State or a Department of the
Parliament-the person who, under the Public Service Act 1922, holds, or is
performing the duties of, the office of Permanent Head of that Department; or
(b) in relation to a branch or part of the Australian Public Service
referred to in paragraph (c) of the definition of "Department" in this
sub-section-the person who has the powers of, or exercisable by, the Permanent
Head of a Department of the Australian Public Service so far as those powers
relate to that branch or part of that Service.
AUDIT ACT 1901 - SECT. 3.
Appointment of Auditor-General
SECT
PART II-THE AUDITOR-GENERAL
Heading substituted by No. 20, 1969, s. 30
SECT
3. The Governor-General may appoint some person to be Auditor-General for
the Commonwealth.
AUDIT ACT 1901 - SECT. 4.
Remuneration of Auditor-General
Substituted by No. 8, 1979, s. 6
SECT
4. (1) The Auditor-General shall be paid such remuneration as is determined
by the Remuneration Tribunal.
(2) The Auditor-General shall be paid such allowances as are prescribed.
(3) This section has effect subject to the Remuneration Tribunals Act 1973.
(4) Remuneration and allowances payable to the Auditor-General under this
section 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 - 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; No. 8, 1979, s. 64
SECT
(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 14 consecutive days or for 28 days in any 12 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 - SECT. 5A.
Auditor-General to retire at sixty-five
Inserted by No. 18, 1926, s. 3; amended by No. 216, 1973, s. 3
SECT
5A. The Auditor-General shall cease to hold office upon attaining the age of
sixty-five years.
AUDIT ACT 1901 - SECT. 6.
Rights of officers preserved
Sub-section (1) substituted by No. 60, 1948, s. 3; amended by No. 216, 1973,
s. 3; No. 8, 1979, s. 64
SECT
6. (1) If an officer of the Australian Public Service 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 Australian Public Service.
Amended by No. 8, 1979, s. 64
SECT
(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
Australian Public Service.
AUDIT ACT 1901 - 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.
Amended by No. 36, 1978, s. 3; No. 8, 1979, s. 64
SECT
(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 Minister shall lay before both Houses of the
Parliament a full statement of the grounds of such suspension within 7 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 7 days after the commencement of the next session or sitting.
Amended by No. 8, 1979, s. 64
SECT
(3) The Auditor-General so suspended shall be restored to office unless each
House of the Parliament within 42 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 - SECT. 8.
Auditor-General to make a declaration Schedule 1
Amended by No. 8, 1979, s. 64
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 Schedule 1.
AUDIT ACT 1901 - SECT. 9.
Appointment of deputy of Auditor-General
Sub-section (1) amended by No. 60, 1948, s. 4
SECT
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; amended by No. 8, 1979, s. 64
SECT
(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 Schedule 1 or to the like effect.
AUDIT ACT 1901 - SECT. 9A.
Remuneration of acting Auditor-General
Inserted by No. 60, 1948, s. 5; amended by No. 120, 1968, s. 3; No. 8, 1979,
s. 7
SECT
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 at which salary is payable under section 4 to the Auditor-General
and of allowances at the respective rates at which allowances are payable
under that section to the Auditor-General, and that remuneration 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 - SECT. 11.
Auditor-General may appoint persons to inspect and audit accounts, and to
carry
out efficiency audits
Substituted by No. 8, 1979, s. 8
SECT
11. (1) The Auditor-General may, by instrument under his hand-
(a) appoint a person to inspect, examine and audit any accounts, records or
stores which are required by this Act, or by any other Act, to be inspected,
examined or audited by the Auditor-General, and to report the results of an
inspection, examination or audit carried out by him under the appointment to
the Auditor-General; or
(b) appoint a person to inspect, examine and audit the accounts, records or
stores specified in the instrument (being accounts, records or stores that are
required by this Act, or by any other Act, to be inspected, examined or
audited by the Auditor-General) and to report the results of the inspection,
examination or audit to the Auditor-General,
and a person so appointed has, by virtue of his appointment, power to inspect
any accounts, records or stores that are required to be so inspected, examined
or audited by the Auditor-General or to inspect the accounts, records or
stores specified in the instrument, as the case may be.
(2) The Auditor-General may, by instrument under his hand, appoint a
person-
(a) to carry out any efficiency audits of operations of relevant bodies
that the Auditor-General is required by this Act, or by any other Act, to
carry out, and to report the results of an efficiency audit carried out under
the appointment to the Auditor-General;
(b) to carry out an efficiency audit of the operations, or specified
operations, of a specified relevant body, and to report the results of the
audit to the Auditor-General;
(c) to examine the operations or procedures of any relevant body for the
purposes of an efficiency audit of the operations of the body that is being,
or is to be, carried out by the Auditor-General, and to report the results of
the examination to the Auditor-General; or
(d) to examine, for the purposes of an efficiency audit of the operations
of a specified relevant body that is being, or is to be, carried out by the
Auditor-General, specified operations or procedures of the body, and to report
the results of the examination to the Auditor-General.
(3) In sub-section (2), "relevant body" has the same meaning as it has in
Division 2 of Part VI.
AUDIT ACT 1901 - SECT. 12.
Reports by Auditor-General to Minister
Substituted by No. 8, 1979, s. 9
SECT
12. (1) The Auditor-General shall draw to the attention of the Minister such
matters arising out of the exercise of his powers and the performance of his
functions under this Act or the regulations (other than his powers and
functions under Division 2 of Part VI) as are, in the opinion of the
Auditor-General, of sufficient importance to justify his so doing.
(2) Where the Auditor-General is of the opinion that a matter arising out of
the exercise of his powers or the performance of his functions under Division
2 of Part VI is of sufficient importance to justify his doing so, the
Auditor-General shall-
(a) if the matter arises in connexion with the carrying out of an
efficiency audit of operations of a Department of State-
(i) draw the matter to the attention of the Prime Minister, the
Minister administering this Act and the Public Service Board; and
(ii) if neither of those Ministers is the Minister administering that
Department of State-also draw the matter to the attention of the Minister
administering that Department of State;
(b) if the matter arises in connexion with the carrying out of an
efficiency audit of operations of a Department of the Parliament-draw the
matter to the attention of the person who is the relevant person, or the
persons who are the relevant persons, in respect of that Department under
sub-section (3); or
(c) if the matter arises in connexion with the carrying out of an
efficiency audit of operations of another relevant body-
(i) draw the matter to the attention of the Prime Minister, the
Minister administering this Act and the Public Service Board; and
(ii) if neither of those Ministers is the Minister administering the
Department of State responsible for dealing with matters that relate to that
body-also draw the matter to the attention of the Minister administering that
Department of State.
(3) For the purposes of paragraph (2) (b)-
(a) in respect of the Department of the Senate-the relevant person is the
President of the Senate;
(b) in respect of the Department of the House of Representatives-the
relevant person is the Speaker of the House of Representatives; or
(c) in respect of the Department of the Parliamentary Library, the
Department of the Parliamentary Reporting Staff or the Joint House
Department-the relevant persons are the President of the Senate and the
Speaker of the House of Representatives.
(4) In paragraph (2) (c)-
(a) "relevant body" has the same meaning as it has in Division 2 of Part
VI; and
(b) a reference to the Minister administering a Department of State shall
be read as including a reference to another Minister acting for and on behalf
of the Minister administering the Department of State.
AUDIT ACT 1901 - SECT. 13.
Auditor-General may call for persons and records
Sub-section (1) amended by No. 60, 1948, s. 8; No. 8, 1979, s. 10
SECT
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 and
records 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.
Amended by No. 36, 1978, s. 3; No. 8, 1979, s. 10
SECT
(2) The Auditor-General may when he shall think fit cause search to be made
in and extracts to be taken from any records in the custody of the Minister or
in any public office without paying any fee for the same.
AUDIT ACT 1901 - 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 - SECT. 14A.
Application of sections 13 and 14
Inserted by No. 60, 1948, s. 9
SECT
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 - SECT. 14B.
Auditor-General to have access to accounts and records
Substituted by No. 8, 1979, s. 11
SECT
14B. (1) Without prejudice to the powers conferred by any other provision of
this Act, the Auditor-General or an authorized officer is entitled to have
full and free access, at all reasonable times, to all accounts and records in
the possession of, or under the control of-
(a) any authority established or appointed under an enactment;
(b) any officer or employee under the control of any such authority; or
(c) any other person,
being accounts or records which deal with, form the basis of, or are relevant
directly or indirectly to, the receipt or expenditure of any public moneys,
the receipt, custody or disposal of stores or an approval for the expenditure
of any such moneys, and may make copies of, or take extracts from, any such
accounts or records.
(2) Such an 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 or records as are specified or described in the
request or are 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 - SECT. 14C.
Secrecy
Inserted by No. 60, 1948, s. 9
Sub-section (1) amended by No. 8, 1979, s. 12
SECT
14C. (1) The operation of sections 13, 14, 14A, 14B, 41 and 48E 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.
Amended by No. 8, 1979, s. 12
SECT
(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
11, 13, 14, 14B, 41 or 48E.
Amended by No. 8, 1979, s. 12
SECT
(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 11, 13, 14, 14B, 41 or 48E, in any
case in which the person from whom the information was obtained under that
section, or from whose custody the accounts or records 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.
Amended by No. 8, 1979, s. 12
SECT
(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 11, 13, 14, 14B, 41 or 48E.
AUDIT ACT 1901 - 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 - SECT. 16.
Persons subject to Act
SECT
PART III-ACCOUNTING OFFICERS
Heading substituted by No. 20, 1969, s. 30
Amended by No. 8, 1906, s. 3; No. 36, 1978, s. 3; No. 8, 1979, s. 13
SECT
16. Every accounting officer shall be subject to the provisions of this Act
and the regulations and shall perform such duties keep such records and render
such accounts as are prescribed by this Act or by the regulations or as the
Minister may direct.
Section 17 repealed by No. 8, 1979, s. 14
* * * * * * * *
AUDIT ACT 1901 - SECT. 18.
Overdrafts not to be arranged without authority
Substituted by No. 8, 1979, s. 14
SECT
18. An overdraft on a public or official account at a bank shall not be
arranged without the authority of the Minister.
Section 19 repealed by No. 8, 1979, s. 14
* * * * * * * *
AUDIT ACT 1901 - SECT. 20.
Minister may agree with any bank for conducting business
SECT
PART IV-COLLECTION OF MONEYS AND SECURITIES
Heading substituted by No. 8, 1979, s. 15
Sub-section (1) amended by No. 36, 1978, s. 3
SECT
20. (1) The Minister 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.
Amended by No. 8, 1979, s. 64
SECT
(2) No such agreement shall be made for a period of more than 1 year unless
it contains a provision that the same may be terminated at any time after a
notice of not exceeding 6 months.
Added by No. 8, 1979, s. 16
SECT
(3) An account for the receipt, custody, payment or transmission of public
moneys shall not be opened otherwise than in accordance with an agreement
under this section.
AUDIT ACT 1901 - SECT. 21.
Commonwealth Public Account
Substituted by No. 8, 1979, s. 17
SECT
21. (1) The Minister-
(a) shall, in accordance with section 20, open and maintain, with such
banks as he determines, such accounts, each bearing the designation
"Commonwealth Public Account ", as he deems fit; and
(b) may, in accordance with section 20, open and maintain, with such banks
as he determines, such other accounts, each bearing a designation that
includes the words "Commonwealth Public Account" and describes the purpose
or purposes of the account, as he deems fit.
(2) All moneys paid into a bank to the credit of an account maintained in
accordance with sub-section (1) shall be deemed to be public moneys and the
property of the Commonwealth, and to be moneys lent by the Commonwealth to the
bank.
(3) A reference to the Commonwealth Public Account in this Act, in the
regulations or in an instrument (including directions) under this Act or under
the regulations is, unless the contrary intention appears, a reference to the
accounts for the time being maintained in accordance with sub-section (1).
AUDIT ACT 1901 - SECT. 21A.
Investment of moneys in Commonwealth Public Account
Inserted by No. 60, 1948, s. 11; amended by No. 36, 1978, s. 3; No. 8, 1979,
s. 64
SECT
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
Minister as if they were moneys to which section 62B applies and that section
shall apply as if the moneys so invested were invested under that section.
AUDIT ACT 1901 - SECT. 22.
Accounting officers to pay money, &c., to Minister or bank, &c.
Substituted by No. 8, 1979, s. 18
SECT
22. Except as otherwise provided in this Act, every accounting officer
shall, in accordance with directions of the Minister, transmit or pay, daily
or at such other intervals as the Minister directs, all public moneys
collected or received by him-
(a) to the Minister;
(b) into the Commonwealth Public Account;
(c) to such person as the Minister directs; or
(d) to the credit of another account with a bank as directed by the
Minister.
AUDIT ACT 1901 - SECT. 23.
Minister to pay money daily into bank
Substituted by No. 8, 1979, s. 18
SECT
23. The Minister shall daily pay into the Commonwealth Public Account all
public moneys received by him.
AUDIT ACT 1901 - SECT. 24.
Accounting officers to furnish statements
Sub-section (1) amended by No. 8, 1906, s. 3; No. 20, 1969, s. 9; No. 36,
1978, s. 3
SECT
24. (1) Every accounting officer transmitting or paying any money collected
or received by him to the Minister or to any person as aforesaid shall at the
same time transmit or deliver to the Minister 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; No. 20, 1969, s. 9; No. 36, 1978, s. 3
SECT
(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 Minister or a person appointed by the
Minister 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 - SECT. 25.
Private moneys collected by officers, &c.
Substituted by No. 8, 1979, s. 19
SECT
25. (1) Where-
(a) moneys are, in pursuance of an enactment, to be paid to the Minister
administering this Act, another Minister or an officer, into the Treasury or
to the credit of the Trust Fund;
(b) a Minister or officer who is, by virtue of his office, the trustee, or
one of the trustees, of a trust receives moneys as the trustee, or as a
trustee, of the trust; or
(c) moneys are otherwise received by a Minister or officer in the course of
performing the duties of his office,
and the moneys are to be held otherwise than on account of, or for the use or
benefit of, the Commonwealth, the moneys are moneys to which this section
applies.
(2) Subject to this section, moneys to which this section applies form part
of the Trust Fund.
(3) Where the Minister is of the opinion that, having regard to the terms on
which any moneys to which this section applies are required to be held, it
would not be appropriate for those moneys to form part of the Trust Fund, the
Minister may direct, in writing, that the moneys shall not form part of the
Trust Fund and may, from time to time while such a direction is in force, give
further directions, in writing, as to the manner in which those moneys are to
be dealt with.
(4) Where, by virtue of a direction given by the Minister under sub-section
(3), moneys to which this section applies do not form part of the Trust Fund,
a person shall not fail to comply with a direction given by the Minister under
that sub-section as to the manner in which those moneys are to be dealt with.
Penalty: $100.
(5) Where, by virtue of sub-section (2), moneys have become part of the
Trust Fund and-
(a) those moneys have, for a continuous period of not less than 6 years,
stood to the credit of the Trust Fund without-
(i) any portion of those moneys having been expended for the purpose
for which those moneys are held; or
(ii) any claim having been made by a person entitled to those moneys;
or
(b) the purpose for which those moneys are held is no longer capable of
being fulfilled,
those moneys may be paid to the Consolidated Revenue Fund and, where interest
on those moneys has been paid to the Trust Fund in accordance with a direction
of the Minister given under sub-section 62B (3), an amount equal to that
interest shall also be paid to the Consolidated Revenue Fund.
(6) Where the Minister is satisfied that a person is entitled to any moneys
paid to the Consolidated Revenue Fund in pursuance of sub-section (5), those
moneys shall be paid to that person, and the Consolidated Revenue Fund is
appropriated accordingly.
(7) Sub-sections (2) to (6) (inclusive) apply to and in relation to moneys
to which this section applies, being moneys of a kind referred to in paragraph
(a) or (b) of sub-section (1), to the extent only to which those provisions
are not inconsistent with the provisions of the enactment or the terms of the
trust, as the case may be, applicable to those moneys.
AUDIT ACT 1901 - SECT. 26.
Securities to be dealt with as directed
Repealed by No. 56, 1975, s. 38; inserted by No. 8, 1979, s. 19
SECT
26. Each accounting officer shall, daily or at such other intervals as the
Minister directs, transmit all bonds, debentures or other securities
collected
or received by him in the course of carrying on the duties of his office to
the Minister or to such person as the Minister directs in such manner as the
Minister directs.
Section 26A repealed by No. 56, 1975, s. 38; sections 27-30 repealed by No.
8,
1979, s. 19
* * * * * * * *
AUDIT ACT 1901 - SECT. 31.
How moneys are to be issued
SECT
PART V-PAYMENT OF MONEYS
Heading substituted by No. 20, 1969, s. 30
SECT
31. No money shall be drawn from the Commonwealth Public Account except in
the manner provided by this Act.
AUDIT ACT 1901 - SECT. 32.
Governor-General's warrant
Substituted by No. 8, 1979, s. 20
SECT
32. (1) Where it appears to the Minister that an amount, being an amount not
exceeding the amount available for expenditure in respect of any services or
purposes in accordance with an appropriation of the Consolidated Revenue Fund
or Loan Fund (including a contingent or conditional appropriation), is
required, or is likely to be required, to be withdrawn from the Commonwealth
Public Account for expenditure in respect of those services or purposes, he
may notify the Auditor-General accordingly, by instrument under his hand, in
accordance with Form 1 in Schedule 2.
(2) Upon receipt of an instrument under sub-section (1), the Auditor-General
shall-
(a) if he is satisfied that the amount specified in the instrument does not
exceed the amount available for expenditure in respect of the services or
purposes in accordance with the appropriation-
(i) give a certificate in relation to the amount by writing under his
hand in accordance with Form 2 in Schedule 2; and
(ii) return the instrument and certificate to the Minister; or
(b) if he is not so satisfied-
(i) refuse to give such a certificate;
(ii) state in writing his reasons for refusing to give the certificate;
and
(iii) return the instrument and statement to the Minister.
(3) 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 Minister under this section, the Governor-General
may issue to the Minister a warrant under his hand in accordance with Form 3
in Schedule 2 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.
(4) The Governor-General may issue a warrant to the Minister under
sub-section (3) without obtaining the advice of the Federal Executive Council.
(5) Strict compliance with a form referred to in this section is not
required and substantial compliance is sufficient.
(6) A reference in this section to the Auditor-General shall be read as
including a reference to a person appointed by the Auditor-General by
instrument under his hand to act on his behalf for the purposes of this
section.
(7) A reference in this section, or in an instrument, certificate or warrant
under this section, to the amount available for expenditure in respect of
services or purposes in accordance with an appropriation shall, in the case of
a contingent or conditional appropriation, be read as a reference to the
amount that is, subject to the occurrence of the contingency or the fulfilment
of the condition, available for expenditure in respect of the services or
purposes in accordance with the appropriation.
(8) Nothing in this section authorizes the payment of moneys out of a bank
account comprised in the Commonwealth Public Account otherwise than in
accordance with section 34.
AUDIT ACT 1901 - SECT. 33.
Minister may make payments on receipt of warrant
Substituted by No. 20, 1969, s. 11
Sub-section (1) amended by No. 36, 1978, s. 3; No. 8, 1979, s. 21
SECT
33. (1) When a warrant has been issued by the Governor-General under the
last preceding section, the Minister may, subject to this section, make
payments out of the Commonwealth Public Account in respect of the services or
purposes referred to in the warrant.
(2) The sum of the amounts paid under the last preceding sub-section upon
the authority of a warrant shall not exceed the amount specified in the
warrant.
Amended by No. 8, 1979, s. 21
SECT
(3) For the purposes of the last preceding sub-section, moneys or payments
that, in pursuance of section 36C or 58A, 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.
Amended by No. 8, 1979, s. 21
SECT
(4) Where a payment is made out of a bank account comprised in the
Commonwealth Public Account, the bank is not required to ascertain whether the
payment was made upon the authority of a warrant.
AUDIT ACT 1901 - SECT. 33A.
Warrant procedure to apply to transfers between accounts
Substituted by No. 8, 1979, s. 22
SECT
33A. (1) Subject to sub-section (2)-
(a) the making of a payment by means of a cheque drawn on a bank account
comprised in the Commonwealth Public Account shall, for the purposes of
sections 31 and 32, be deemed to be the making of a withdrawal from the
Commonwealth Public Account notwithstanding that the amount of the cheque is
credited to another such bank account; and
(b) the making of any entry (otherwise than in pursuance of the drawing or
paying of a cheque) in the accounts kept for the purpose of recording
transactions in relation to the Commonwealth Public Account debiting an
account shall be deemed, for the purposes of sections 31 and 32, to be the
withdrawal of the amount so debited from the Commonwealth Public Account
notwithstanding that a corresponding entry is made crediting another account
with that amount.
(2) Sub-section (1) does not apply in relation to the making of a payment,
or of an entry, of a kind referred to in that sub-section if the making of the
payment or entry does not have the effect of reducing the amount available for
expenditure by virtue of an appropriation.
AUDIT ACT 1901 - SECT. 33B.
Warrants not required for certain expenditure
Inserted by No. 20, 1969, s. 11; amended by No. 8, 1979, ss. 23 and 64
SECT
33B. Sections 32 and 33 do not apply in relation to moneys standing to the
credit of an account comprised 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 35; or
(b) an appropriation of the Trust Fund.
AUDIT ACT 1901 - SECT. 34.
Duties of paying, authorizing and certifying officers
Substituted by No. 8, 1979, s. 24
SECT
34. (1) An accounting officer shall not cause or permit an amount to be paid
out of-
(a) a bank account comprised in the Commonwealth Public Account; or
(b) any other bank account opened under section 20 that is designated as a
drawing account,
except by way of, or for the purpose of, a payment that has been authorized by
a person appointed by the Minister for the purposes of this sub-section (in
this section referred to as an "authorizing officer ").
(2) An authorizing officer shall not authorize the payment of an amount
under sub-section (1) unless-
(a) after making such checks as are prescribed or specified in directions
given by the Minister under the regulations, he is satisfied that moneys are
lawfully available for the payment of that amount;
(b) a person (who may be the same person as the authorizing officer)
appointed by the Minister for the purpose (in this section referred to as a
"certifying officer ") has certified that the payment may properly be made;
and
(c) such other requirements relating to the authorization of the payment of
the amount as are prescribed, or specified in directions given by the Minister
under the regulations, have been complied with.
(3) For the purposes of sub-section (2), moneys are not lawfully available
for a payment unless-
(a) in the case of a payment from the Consolidated Revenue Fund or the Loan
Fund-moneys sufficient for the payment are available from a relevant
appropriation of that Fund, after allowing for payments previously made or
authorized to be made in respect of that appropriation, or are available in
accordance with section 36A; or
(b) in the case of a payment from the Trust Fund-moneys sufficient for the
payment stand to the credit of a relevant Trust Account or head of the Trust
Fund, after allowing for any payments previously authorized to be made that
are to be, but have not yet been, debited to that Trust Account or head of the
Trust Fund.
(4) Subject to sub-section (5), a certifying officer shall not give a
certificate under sub-section (2) in relation to the payment of an amount
unless, after any relevant provisions of the regulations and of directions
given by the Minister under the regulations have been complied with, he is
satisfied that the payment may properly be made.
(5) The regulations may provide that, in respect of payments included in a
particular class of payments, a certifying officer may give a certificate
under sub-section (2) if, after requirements prescribed by the regulations in
respect of payments of that class, and any relevant directions given by the
Minister under the regulations, have been complied with, he has no reason to
believe that the payment may not properly be made.
(6) In addition to compliance with the regulations and directions given by
the Minister under the regulations, a certifying officer may carry out such
investigations as he thinks necessary before deciding whether to give a
certificate under sub-section (2).
AUDIT ACT 1901 - SECT. 34A.
Act of grace payments
Inserted by No. 8, 1979, s. 25
SECT
34A. (1) Subject to sub-section (2), where an authorized person is satisfied
that, by reason of special circumstances, it is reasonable to do so, he may
direct-
(a) that an amount proposed to be paid to a person by the Commonwealth; or
(b) that amounts proposed to be paid to a person by the Commonwealth by way
of periodical payments,
be treated as properly payable notwithstanding that the amount is, or the
amounts are, not payable in pursuance of the law or under a legal liability,
but this sub-section does not authorize a payment or payments otherwise than
out of moneys that are lawfully available for the purpose.
(2) An authorized person shall not give a direction under sub-section (1) in
respect of an amount exceeding $25,000 proposed to be paid to a person as a
single amount, or in respect of amounts aggregating more than $5,000 per year
proposed to be paid to a person by way of periodical payments, unless he has
considered a report concerning the proposed payment, or proposed periodical
payments, furnished to him by a Committee consisting of the Secretary to the
Department of Finance, the Secretary to the Department of Administrative
Services and the Comptroller-General of Customs.
(3) The Minister may appoint a person to be a deputy of the person for the
time being holding, or performing the duties of, an office specified in
sub-section (2).
(4) Where the person for the time being holding, or performing the duties
of, an office specified in sub-section (2) is, at any time, unable to act as a
member of the Committee referred to in that sub-section, a deputy of that
person may act as a member of that Committee on his behalf and shall, while so
acting, be deemed to be a member of that Committee in place of that person.
(5) The regulations may make provisions for and in relation to the conduct
of the business of, and the convening and conduct of meetings of, the
Committee referred to in sub-section (2).
(6) In this section, "authorized person" means the Minister or an officer
appointed by the Minister to be an authorized person for the purposes of this
section.
AUDIT ACT 1901 - SECT. 35.
Certain amounts deemed appropriated
Repealed by No. 60, 1948, s. 17; inserted by No. 20, 1969, s. 12
Sub-section (1) amended by No. 36, 1978, s. 3
SECT
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 Minister is authorized to issue and apply the amount
first-mentioned in the last preceding paragraph accordingly.
Amended by No. 36, 1978, s. 3; No. 8, 1979, s. 64
SECT
(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 (1) (a), (b) and (c), 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 Minister is authorized to issue and apply an amount equal to that
total accordingly.
Amended by No. 36, 1978, s. 3
SECT
(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 Minister is authorized to issue and apply the amount
first-mentioned in the last preceding paragraph accordingly.
Substituted by No. 8, 1979, s. 26
SECT
(4) Without limiting the generality of sub-sections (1), (2) and (3), 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) for payment to the credit of a Trust Account (in this sub-section
referred to as the "replacement Trust Account "); and
(b) less an amount that is described as the unrequired balance, or the
unrequired part of the balance, of another Trust Account (in this sub-section
referred to as the "superseded Trust Account "),
then-
(c) an amount equal to the amount referred to in paragraph (b) shall be
deemed to have been appropriated for the purposes of the replacement Trust
Account;
(d) the Minister is authorized to issue and apply the amount referred to in
paragraph (c) accordingly; and
(e) amounts-
(i) received from the sale of articles purchased or produced, or for
work paid for, with amounts paid out of the superseded Trust Account for a
purpose included in the purposes of that account and in the purposes of the
replacement Trust Account; or
(ii) paid by any person for a purpose included in the purposes of the
superseded Trust Account and in the purposes of the replacement Trust
Account,
shall, notwithstanding any other provision of this Act, be paid to the
credit of the replacement Trust Account.
AUDIT ACT 1901 - SECT. 35A.
Transfer of functions between Departments
Inserted by No. 8, 1979, s. 27
SECT
35A. (1) Where the Minister is satisfied that it is necessary to do so in
consequence of a function of a Department (in this sub-section referred to as
the "original Department ") having become, by virtue of an enactment or of an
order made by the Governor-General, a function of another Department, whether
upon the abolition of the original Department or otherwise, the Minister may,
by writing under his hand, direct that all or any of the moneys appropriated
by an Appropriation Act that could, if the change of function had not taken
place, lawfully have been issued and applied for a particular purpose (in this
sub-section referred to as the "original purpose "), being a purpose related
to the performance by the original Department of that function, may be issued
and applied for the corresponding purpose related to the performance by the
other Department of that function and, where such a direction is given, the
Appropriation Act has effect, in relation to the issue and application of
moneys in accordance with the direction, as if it had appropriated those
moneys for that corresponding purpose.
(2) Sub-section (1) does not affect the operation of an Appropriation Act in
accordance with an order made by the Governor-General under section 19B or
19BA of the Acts Interpretation Act 1901 except to the extent to which that
operation would be inconsistent with a direction given under that sub-section,
whether before or after the making of the order.
(3) An appropriation contained in an Appropriation Act under a heading
referring to a Department, being an appropriation for a purpose that is so
expressed as to be capable of being given effect to by another Department,
continues to be available for that purpose, subject to any direction given
under sub-section (1), notwithstanding the abolition of that Department or the
transfer to another Department of a function of that first-mentioned
Department to which that purpose is related.
(4) Where-
(a) a function of a Department (in this sub-section referred to as the
"original Department ") becomes, by virtue of an enactment or of an order made
by the Governor-General, a function of another Department, whether upon the
abolition of the original Department or otherwise; and
(b) immediately before the date on which that function becomes a function
of that other Department, a power or function under this Act or under the
regulations could, under an appointment made under this Act or under the
regulations, have been exercised or performed with respect to the original
Department by the person for the time being holding, or performing the duties
of, an office in the original Department,
that power or function may, by virtue of this sub-section, be exercised or
performed by that person, on and after that date, with respect to the other
Department, and, if the original Department continues in existence but his
office is abolished in consequence of the change in the functions of the
original Department, also with respect to the original Department, until his
authority to do so is terminated under sub-section (5).
(5) Where a person would, but for this sub-section, be authorized by
sub-section (4) to exercise a power or perform a function under this Act or
the regulations with respect to a Department, the person having power to
appoint an officer in that Department to exercise that power or perform that
function may, by writing under his hand delivered to the first-mentioned
person, terminate the authority conferred on the first-mentioned person by
sub-section (4).
(6) Where the Minister gives a direction under sub-section (1)-
(a) he shall furnish a copy of the direction to the Auditor-General; and
(b) he shall include particulars of the direction in the statement prepared
in accordance with sub-section 50 (1) for the year in relation to which the
direction is given.
AUDIT ACT 1901 - SECT. 36.
Payments made after close of financial year
Sub-section (1) amended by No. 8, 1906, s. 7; No. 4, 1909, s. 2; No. 60, 1948,
s. 18
SECT
36.*2* and *3* (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
* * * * * * * *
*2*Ss. 36 and 62A (5)-Section 5 of the Surplus Revenue Act 1908 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 Minister for Finance 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."
*3* Section 36 is amended by section 28 of the Audit Amendment Act 1979.
Sub-section 2 (2) of that Act includes provision that section 28 is to come
into operation on a date to be fixed by Proclamation. As at 1 July 1980 no
date was
fixed for the commencement of section 28, and the amendments made by it are
not
incorporated in this reprint. Section 28 is set out in the extracts from the
Audit Amendment Act 1979 below.
AUDIT ACT 1901 - SECT. 36A.
Debiting of expenditure charged to Minister's advance
Inserted by No. 8, 1906, s. 8; amended by No. 89, 1961, s. 9; No. 36, 1978,
s. 3; No. 8, 1979, s. 64
SECT
36A. Expenditure in excess of specific appropriation or not specifically
provided for by appropriation may be charged to such heads as the Minister 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 Minister for
Finance ".
AUDIT ACT 1901 - SECT. 36B.
Salary votes
Inserted by No. 8, 1906, s. 8
SECT
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 - SECT. 36C.
Application of repayments of expenditure
Substituted by No. 60, 1948, s. 19
SECT
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 - SECT. 37.
Power to vary the annual appropriation
Sub-section (1) amended by No. 60, 1948, s. 20
SECT
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; No. 8, 1979, s. 64
SECT
(2) Every order by which such altered application may be made shall be
delivered to the Auditor-General within 7 days after the making thereof.
Amended by No. 60, 1948, s. 20
SECT
(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 - SECT. 37A.
Refunds from Consolidated Revenue
Substituted by No. 74, 1962, s. 3; amended by No. 8, 1979, s. 29
SECT
37A. Where-
(a) an amount has been 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 - SECT. 37B.
Power of Minister to make certain payments without production of probate or
letters of administration
Inserted by No. 20, 1969, s. 13
Sub-section (1) amended by No. 36, 1978, s. 3
SECT
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 Minister 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
Minister thinks it proper that the payment should be made.
Amended by No. 36, 1978, s. 3
SECT
(2) In determining the person to whom an amount is to be paid under this
section, the Minister 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 - SECT. 38.
Banker to forward bank statements and certificates to Minister and
Auditor-General
SECT
PART VI-AUDIT AND INSPECTION
Division 1-Audit and Inspection of Accounts
Heading substituted by No. 20, 1969, s. 30
Division Heading inserted by No. 8, 1979, s. 30
Substituted by No. 20, 1969, s. 14; amended by No. 36, 1978, s. 3; No. 8,
1979, s. 31
SECT
38. The manager or other person in charge of a bank into which public moneys
are paid shall-
(a) at such times as the Minister by instrument in writing directs, send to
the Minister or to a person appointed by the Minister 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 Minister 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.
Section 39 repealed by No. 8, 1979, s. 32
* * * * * * * *
AUDIT ACT 1901 - SECT. 40.
Accounts and records
Substituted by No. 8, 1979, s. 32
SECT
40. The Minister shall cause to be kept proper accounts and records of
receipts of, and payments out of, public moneys complying with the provisions
of this Act and of the regulations concerning the manner in which those
accounts and records are to be kept.
AUDIT ACT 1901 - SECT. 41.
Audit
Substituted by No. 23, 1920, s. 6
Sub-section (1) amended by No. 60, 1948, s. 22; No. 20, 1969, s. 16; No. 8,
1979, s. 33
SECT
41. (1) The Auditor-General shall audit the accounts and records kept in
accordance with section 40, 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.
Added by No. 8, 1979, s. 33
SECT
(2) The Minister shall cause to be made available to the Auditor-General
such records as the Auditor-General requires for the purpose of carrying out
an audit under sub-section (1).
AUDIT ACT 1901 - SECT. 41A.
Auditor-General to examine accounts of revenue
Inserted by No. 60, 1948, s. 23; amended by No. 8, 1979, s. 34
SECT
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 or a prescribed
authority.
AUDIT ACT 1901 - SECT. 41B.
Auditor-General to examine accounts of expenditure
Inserted by No. 60, 1948, s. 23
SECT
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 - SECT. 41C.
Auditor-General to examine accounts of stores
Inserted by No. 60, 1948, s. 23
SECT
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 - SECT. 41D.
Special operations of Departments
Inserted by No. 89, 1961, s. 11
Sub-section (1) amended by No. 36, 1978, s. 3
SECT
41D. (1) A Department, being a Department of State of the Commonwealth,
shall, if so required by the Minister keep such accounts and prepare such
financial statements in respect of such of its operations, and in such form,
as the Minister determines.
Amended by No. 8, 1979, s. 35
SECT
(2) Accounts kept and statements prepared under this section and all records
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 - SECT. 42.
Auditor-General to question matters
Sub-section (1) amended by No. 23, 1920, s. 7; No. 36, 1978, s. 3; No. 8,
1979, s. 36
SECT
42. (1) The Auditor-General shall make such queries and observations
addressed to the Minister or any other person whomsoever, and call for such
accounts, records, information and explanations as he may think necessary for
the purpose of exercising his powers or performing his functions under this
Act.
Inserted by No. 23, 1920, s. 7; amended by No. 36, 1978, s. 3; No. 8, 1979, s.
64
SECT
(1A) Every such query and observation received by any person other than the
Minister shall, within 14 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;
No. 216, 1973, s. 3
SECT
(2)*4* 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
SECT
(3)*4* The Auditor-General may at any time revoke any surcharge made by him.
Substituted by No. 23, 1920, s. 7; amended by No. 36, 1978, s. 3
SECT
(4)*4* All unsatisfied surcharges shall be reported by the Auditor-General
to the Minister.
Sub-section (5) omitted by No. 23, 1920, s. 7
* * * * * * * *
*4* Section 42 is amended, sections 43 and 44 are repealed, and section 70 is
repealed and a new Part (Part XIIA, comprising sections 70AA-70AG) inserted
in
its stead by sub-section 36 (2) and sections 37 and 57 respectively of the
Audit Amendment Act 1979. Sub-section 2 (3) of that Act provides that
sub-section 36
(2) and sections 37 and 57 are to come into operation on a date to be fixed
by
Proclamation. As at 1 July 1980 no date was fixed for the commencement of
those
provisions, and the amendments made by them are not incorporated in this
reprint. They are set out in the extracts from the Audit Amendment Act 1979
below.
AUDIT ACT 1901 - SECT. 43.
Recovery by Minister of amount of surcharge
Substituted by No. 23, 1920, s. 8
Sub-section (1) amended by No. 36, 1978, s. 3
SECT
43.*4* (1) The Minister 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
SECT
(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.
*4* Section 42 is amended, sections 43 and 44 are repealed, and section 70 is
repealed and a new Part (Part XIIA, comprising sections 70AA-70AG) inserted
in
its stead by sub-section 36 (2) and sections 37 and 57 respectively of the
Audit Amendment Act 1979. Sub-section 2 (3) of that Act provides that
sub-section 36
(2) and sections 37 and 57 are to come into operation on a date to be fixed
by
Proclamation. As at 1 July 1980 no date was fixed for the commencement of
those
provisions, and the amendments made by them are not incorporated in this
reprint. They are set out in the extracts from the Audit Amendment Act 1979
below.
AUDIT ACT 1901 - SECT. 44.
Accounting officers to have right of appeal to the Governor-General
Sub-section (1) amended by No. 8, 1906, s. 3; No. 60, 1948, s. 25
SECT
44.*4* (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; No. 20, 1969, s. 18
SECT
(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.
*4* Section 42 is amended, sections 43 and 44 are repealed, and section 70 is
repealed and a new Part (Part XIIA, comprising sections 70AA-70AG) inserted
in
its stead by sub-section 36 (2) and sections 37 and 57 respectively of the
Audit Amendment Act 1979. Sub-section 2 (3) of that Act provides that
sub-section 36
(2) and sections 37 and 57 are to come into operation on a date to be fixed
by
Proclamation. As at 1 July 1980 no date was fixed for the commencement of
those
provisions, and the amendments made by them are not incorporated in this
reprint. They are set out in the extracts from the Audit Amendment Act 1979
below.
AUDIT ACT 1901 - SECT. 45.
Inspection and audit of books and accounts
Substituted by No. 23, 1920, s. 9
Sub-section (1) amended by No. 20, 1969, s. 19; No. 36, 1978, s. 3; No. 8,
1979, s. 38
SECT
45. (1) The Auditor-General shall, at such intervals as he thinks fit, and
whenever required so to do by the Minister, inspect, examine and audit the
accounts and records of any accounting officer.
Amended by No. 36, 1978, s. 3
SECT
(2) The Auditor-General shall report to the Minister all irregularities
discovered by him which, in the opinion of the Auditor-General, are of
sufficient importance to be so reported.
AUDIT ACT 1901 - SECT. 45A.
Power to admit certain accounts
Substituted by No. 23, 1920, s. 10; amended by No. 60, 1948, s. 26
SECT
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 - SECT. 45B.
Auditor-General may dispense with detailed audit
Inserted by No. 60, 1948, s. 27
SECT
45B. The Auditor-General may, at his discretion, dispense with all or any
part of the detailed audit of any accounts.
Sections 46-48 repealed by No. 8, 1979, s. 39
* * * * * * * *
AUDIT ACT 1901 - SECT. 48A.
Interpretation
SECT
Division 2-Efficiency Audits
Division 2 inserted by No. 8, 1979, s. 40
Inserted by No. 8, 1979, s. 40
Sub-section (1) amended by No. 155, 1979, s. 3
SECT
48A. (1) In this Division, unless the contrary intention appears-
"Commonwealth organization" means-
(a) the Defence Force;
(b) the Commonwealth Teaching Service;
(c) the Australian Security Intelligence Organization; or
(d) the Australian Federal Police;
"eligible incorporated company" means an incorporated company over which
the Commonwealth is in a position to exercise control;
"public authority of the Commonwealth" means an authority or other body
that, or a person holding, or performing the duties of, an office or
appointment who, is a public authority of the Commonwealth for the purposes of
this Division by virtue of section 48B;
"relevant body" means-
(a) a Department;
(b) a public authority of the Commonwealth;
(c) a Commonwealth organization;
(d) an eligible incorporated company with which an arrangement has been
made under sub-section 48C (2);
(e) a body referred to in sub-section 48C (4);
(f) a body responsible for the administration of a fund referred to in
sub-section 48C (6);
(g) a body referred to in sub-section 48C (7); or
(h) a person or persons (not being a person who constitutes, or persons
who constitute, a public authority of the Commonwealth)-
(i) responsible for the administration of a fund referred to in
sub-section 48C (6); or
(ii) referred to in sub-section 48C (7).
(2) For the purposes of this Division-
(a) operations carried on by persons employed under the Naval Defence Act
1910 by virtue of their employment (other than operations carried on by
persons employed in offices or appointments in, or as members of, the
Australian Navy by virtue of their employment) shall be deemed to be carried
on by the Department of Defence;
(b) operations carried on by persons employed under section 10 of the
Supply and Development Act 1939 by virtue of their employment shall be deemed
to be carried on by the Department of Productivity;
(c) operations carried on by Trade Commissioners and Assistant Trade
Commissioners of the Commonwealth by virtue of their appointments shall be
deemed to be carried on by the Department of Trade and Resources; and
(d) the Auditor-General's Office shall be deemed not to form part of a
Department.
AUDIT ACT 1901 - SECT. 48B.
Public authorities of the Commonwealth
Inserted by No. 8, 1979, s. 40
SECT
48B. (1) Subject to this section, where-
(a) the accounts and records of financial transactions of an authority or
other body established for a public purpose by, or in accordance with the
provisions of, an enactment are audited by the Auditor-General, whether in
pursuance of an enactment or otherwise; or
(b) the staff required for the purposes of an authority or other body so
established are persons employed under the Public Service Act 1922,
the authority or other body is a public authority of the Commonwealth for the
purposes of this Division.
(2) Sub-section (1) does not apply to an unincorporated body, being a Board,
Council, Committee, Sub-Committee or other body established for the purpose of
assisting, or performing functions connected with, a Department or public
authority of the Commonwealth, but the operations of the Board, Council,
Committee, Sub-Committee or other body shall, for the purposes of this
Division, be deemed to be the operations of that Department or public
authority of the Commonwealth.
(3) Subject to this section, a person-
(a) holding, or performing the duties of, an office or appointment
established by an enactment (not being an office in the Australian Public
Service); or
(b) holding, or performing the duties of, an appointment, being an
appointment made by the Governor-General, or by a Minister, otherwise than
under an enactment,
is a public authority of the Commonwealth for the purposes of this Division.
(4) Sub-section (3) does not apply to-
(a) a person who holds an office of-
(i) Minister of State of the Commonwealth;
(ii) Justice or Judge of a Court created by the Parliament;
(iii) President, Deputy President or Commissioner of the Commonwealth
Conciliation and Arbitration Commission;
(iv) Public Service Arbitrator or Deputy Public Service Arbitrator;
(v) President, Deputy President or other member of the Administrative
Appeals Tribunal;
(vi) magistrate or coroner of the Australian Capital Territory; or
(vii) member of the Australian Capital Territory Legislative Assembly or
member of the Legislative Assembly for the Northern Territory;
(b) a person who holds, or is performing the duties of, an office of
Commonwealth Ombudsman or Deputy Commonwealth Ombudsman; or
(c) a person required or authorized by the Governor-General, by Commission,
to inquire into and report upon any matter.
(5) Sub-section (3) does not apply to-
(a) an office of member of an authority or other body (including a
Commonwealth organization); or
(b) an office established by an enactment for the purposes of a public
authority of the Commonwealth or of a Commonwealth organization,
but any operation carried on by or on behalf of the holder of the office,
being an operation included within the functions of the office, shall, for the
purposes of this Division, be deemed to have been carried on by that authority
or other body or by that Commonwealth organization, as the case may be.
(6) Where a person who holds an office or appointment referred to in
sub-section (3) also holds an office in a Department and performs the
functions of the first-mentioned office, or of the appointment, in association
with his functions as the holder of that office in that Department,
sub-section (3) does not apply to him, but any operations carried on by him
within the functions of the first-mentioned office, or of the appointment,
shall, for the purposes of this Division, be deemed to have been carried on by
that Department.
AUDIT ACT 1901 - SECT. 48C.
Auditor-General to carry out efficiency audits
Inserted by No. 8, 1979, s. 40
SECT
48C. (1) The Auditor-General may carry out, at such intervals as he thinks
fit, an efficiency audit of all or any of the operations-
(a) of a Department;
(b) of a public authority of the Commonwealth; or
(c) of a Commonwealth organization.
(2) A Minister may by writing under his hand, or the Parliament may by
resolution of both Houses of the Parliament, request the Auditor-General to
carry out efficiency audits of all the operations, or of specified operations,
of an eligible incorporated company, and, where the Minister or the Parliament
does so, the Auditor-General-
(a) may make arrangements with the company for the carrying out by him of
efficiency audits of all the operations of the company, or of the operations
of the company so specified, as the case requires; and
(b) may, in accordance with arrangements so made, carry out, at such
intervals as he thinks fit, an efficiency audit of all or any of the
operations of the company to which the arrangement relates.
(3) An arrangement made by the Auditor-General with an eligible incorporated
company-
(a) may include provision for the payment of fees by the company to the
Commonwealth in respect of the carrying out of efficiency audits of operations
of the company to which the arrangement relates; and
(b) may be varied or revoked by the Auditor-General or the company-
(i) in the case of an arrangement made at the request of a
Minister-with the approval of a Minister; or
(ii) in the case of an arrangement made at the request of the
Parliament-with the approval of the Parliament given by resolution of both
Houses of the Parliament.
(4) A Minister may, subject to sub-section (5), by instrument in writing,
request the Auditor-General to carry out efficiency audits of the operations
of a body (not being a public authority of the Commonwealth) established by,
or in accordance with the provisions of, an agreement between the Commonwealth
and a State, or between the Commonwealth and 2 or more States, and the
Auditor-General may then carry out, while the instrument is in force and at
such intervals as he thinks fit, an efficiency audit of all or any of the
operations of the body.
(5) A Minister shall not request the Auditor-General to carry out efficiency
audits of the operations of a body referred to in sub-section (4) unless the
State concerned has consented, or the States concerned have consented, to the
Auditor-General carrying out those audits.
(6) Where the Auditor-General audits the accounts and records of a fund
established by or under an enactment, not being a fund administered by, or
established for the purposes of, a public authority of the Commonwealth-
(a) if the Auditor-General is required to audit those accounts and records
by an enactment-the Auditor-General may carry out, at such intervals as he
thinks fit, an efficiency audit of all or any of the operations of the body or
persons responsible for the administration of the fund, being operations
related to the administration of the fund; or
(b) in any other case-a Minister may, by instrument in writing, request the
Auditor-General to carry out efficiency audits of the operations of the body
or persons responsible for the administration of the fund, being operations
related to the administration of the fund, and the Auditor-General may then
carry out, while the instrument is in force and at such intervals as he thinks
fit, an efficiency audit of all or any of those operations.
(7) Where the Commonwealth, or a public authority of the Commonwealth, pays
moneys to a body (not being a State, a public authority of the Commonwealth or
an authority of a State) or to a person, by way of financial assistance to the
body or person, a Minister may, with the consent of the body or person,
request the Auditor-General, by instrument in writing, to carry out efficiency
audits of the operations of the body or person in the carrying out of which
those moneys have been, are being or are to be applied, and the
Auditor-General may then carry out, while the instrument is in force and at
such intervals as he thinks fit, an efficiency audit of all or any of those
operations.
(8) For the purposes of sub-section (7), where a body or person accepts any
moneys paid to it or him by the Commonwealth, or by a public authority of the
Commonwealth, by way of financial assistance, on condition that the body or
person will permit the Auditor-General to carry out efficiency audits of the
operations of the body or person in the carrying out of which those moneys
have been, are being or are to be applied, the body or person shall be deemed
to have given its or his consent to the carrying out by the Auditor-General of
efficiency audits of all or any of those operations.
AUDIT ACT 1901 - SECT. 48D.
Efficiency audit extends to examination of certain procedures
Inserted by No. 8, 1979, s. 40
SECT
48D. Where moneys are paid in accordance with the provisions of an
enactment-
(a) by the Commonwealth to a State, by way of financial assistance, on
condition that-
(i) the State will apply the moneys for a purpose specified in the
enactment; or
(ii) the State will pay the moneys to another body for application by
that body for a purpose specified in the enactment; or
(b) by the Commonwealth to a body other than a State or a public authority
of the Commonwealth, by way of financial assistance, on condition that the
body will apply the moneys for a purpose specified in the enactment,
an efficiency audit of the operations of the Department or public authority of
the Commonwealth responsible for the administration of the grant of that
financial assistance may include an examination of the procedures that are
being followed by that Department or authority for the purpose of assessing
the extent to which the operations in the carrying on of which the moneys are
required to be applied are being carried on in an economical and efficient
manner.
AUDIT ACT 1901 - SECT. 48E.
Investigations and access to premises and records
Inserted by No. 8, 1979, s. 40
SECT
48E. (1) An efficiency audit of operations of a relevant body shall be
conducted by the Auditor-General, subject to this Act, in such manner as the
Auditor-General thinks fit.
(2) Without limiting the generality of sub-section (1)-
(a) an efficiency audit of operations of a relevant body may be carried out
in conjunction with, and as part of, an inspection and audit of the accounts
of the body that is being carried out by the Auditor-General under this Act or
under another Act; and
(b) any information obtained by the Auditor-General, in the course of
carrying out an inspection and audit of the accounts of a relevant body,
whether as a result of inspecting the accounts or records of the body or
otherwise, may, whether or not the Auditor-General was at the same time
carrying out an efficiency audit of operations of that body, be treated as
having been obtained for the purposes of carrying out such an audit.
(3) Without prejudice to the powers conferred on the Auditor-General by any
other provision of this Act, the Auditor-General or an authorized person
shall, at all reasonable times, have full and free access to all records in
the possession of-
(a) a relevant body;
(b) a person employed by, or under the control of, a relevant body;
(c) a person employed as a member of a Commonwealth organization; or
(d) any other person,
being records relating, directly or indirectly, to operations that have been,
or are being, carried on by a relevant body or to procedures that have been,
or that are being, followed by a relevant body for reviewing any such
operations, and may make a copy of, or take extracts from, any such records.
(4) For the purposes of an efficiency audit of operations of a relevant body
that is being carried out under this Act-
(a) the Auditor-General, or an authorized person, may, at any reasonable
time, enter any place occupied by the body and carry out an examination of the
operations of the body at the place; and
(b) the Auditor-General, or an authorized person, is entitled to inspect,
at a reasonable time arranged with the principal officer of the body, any
records relating to the operations of the body that are kept at premises
entered by him under this section, and to take copies of, or extracts from,
any such records.
(5) Nothing in this section shall be taken to restrict the operation of any
other section of this Act in relation to efficiency audits of operations of a
relevant body.
AUDIT ACT 1901 - SECT. 48F.
Reports concerning efficiency audits
Inserted by No. 8, 1979, s. 40
SECT
48F. (1) Where the Auditor-General carries out an efficiency audit of
operations of a relevant body under this Act, he shall prepare and sign a
report of the results of the audit.
(2) A report of the results of an efficiency audit of operations of a
relevant body carried out by the Auditor-General-
(a) may include such information as he thinks desirable in relation to
matters referred to in the report;
(b) shall set out his reasons for opinions expressed in the report; and
(c) may include any recommendations arising out of the audit that he thinks
fit to make.
(3) Where the Auditor-General prepares a report that he proposes to make
with respect to the results of an efficiency audit of operations of a relevant
body carried out by him under this Act, the Auditor-General shall, before
signing the proposed report, furnish a copy of the proposed report to the body
in order that the body may furnish to the Auditor-General any comments on the
proposed report that it desires to make.
(4) Where a copy of a proposed report of the results of an efficiency audit
of operations of a relevant body has been furnished to the body under
sub-section (3) and-
(a) the Auditor-General has received comments from the body on the proposed
report and has considered those comments; or
(b) a period of not less than 28 days has elapsed from the date on which
the copy of the proposed report was furnished to the body and the
Auditor-General has not received any comments from the body,
the proposed report, or that report amended in such manner as the
Auditor-General thinks fit having regard to any comments furnished to him by
the body, may be signed by the Auditor-General as his report of the results of
that efficiency audit.
(5) The Attorney-General may issue to the Auditor-General a certificate
certifying that the disclosure of information concerning a specified matter,
or the disclosure of the contents of a specified document, would be contrary
to the public interest-
(a) by reason that the disclosure would prejudice the security, defence or
international relations of the Commonwealth;
(b) by reason that the disclosure would involve the disclosure of
deliberations or decisions of the Cabinet or of a Committee of the Cabinet;
(c) by reason that the disclosure would prejudice relations between the
Commonwealth and a State;
(d) by reason that the disclosure would divulge any information or matter
communicated in confidence-
(i) by or on behalf of the Government of the Commonwealth to the
Government of a State or to a person receiving the communication on behalf of
the Government of a State; or
(ii) by or on behalf of the Government of a State to the Government of
the Commonwealth or to a person receiving the communication on behalf of the
Government of the Commonwealth;
(e) by reason that the disclosure would be prejudicial to the commercial
interests of a public authority of the Commonwealth or other body; or
(f) for any other reason specified in the certificate that could form the
basis of a claim by the Crown in right of the Commonwealth in a judicial
proceeding that the information or the contents of the document should not be
disclosed.
(6) Where information, or the contents of a document, to which a certificate
under sub-section (5) applies is disclosed to the Auditor-General in the
course of the carrying out of an efficiency audit of operations of a relevant
body, the Auditor-General may include any of the information, or any of the
contents of the document, in a restricted report of the results of the audit
prepared by him, and, if he does so, he shall also prepare and sign a separate
report of the results of the audit that does not include any of the
information or any of the contents of the document.
(7) Where the Auditor-General prepares a restricted report of the results of
an efficiency audit of operations of a relevant body, he shall forward copies
of the report to the Prime Minister, to the Minister and to the Public Service
Board and, if the relevant person in respect of the body is not the Prime
Minister or the Minister, he shall also forward a copy of the report to the
relevant person in respect of the body.
(8) Subject to sub-section (9), where the Auditor-General prepares a report
(other than a restricted report) of the results of an efficiency audit of
operations of a relevant body-
(a) he may include the report in the next report made by him under section
51 that includes his report with respect to the accounts, or financial
statements, of that body;
(b) he may include the report in a report made by him, otherwise than under
section 51, with respect to the financial statements of the body, being a
report a copy of which is required by an enactment to be laid before each
House of the Parliament; or
(c) he may treat the report as a special report and transmit signed copies
of the report to each House of the Parliament.
(9) Sub-section (8) does not apply to a relevant body (not being a
Department of State or a Department of the Parliament)-
(a) that is specified in the regulations as a relevant body to which
sub-section (8) does not apply; or
(b) that is included in a class of relevant bodies specified in the
regulations as a class of relevant bodies to which sub-section (8) does not
apply.
(10) Where the Auditor-General prepares a report (other than a restricted
report) of the results of an efficiency audit of operations of a relevant body
carried out by him, being a relevant body to which, by virtue of regulations
in force under sub-section (9), sub-section (8) does not apply, the
Auditor-General shall furnish copies of the report to the body and to the
relevant person in respect of the body and to the Public Service Board.
(11) In this section-
(a) a reference to a restricted report of the results of an efficiency
audit of operations of a relevant body carried out by the Auditor-General
shall be read as a reference to a report of the results of such an audit that
includes any information, or any of the contents of a document, to which a
certificate under sub-section (5) applies; and
(b) a reference to the relevant person in respect of a relevant body shall
be read as a reference-
(i) in the case of a Department of State-to the Minister administering
that Department or another Minister acting for and on behalf of that
Minister;
(ii) in the case of the Department of the Senate-to the President of the
Senate;
(iii) in the case of the Department of the House of Representatives-to
the Speaker of the House of Representatives;
(iv) in the case of the Department of the Parliamentary Library, the
Department of the Parliamentary Reporting Staff or the Joint House
Department-to the President of the Senate and the Speaker of the House of
Representatives; and (v) in the case of any other relevant body-
(A) to the Minister declared by regulations to be the relevant person
in respect of that body; or
(B) if no Minister has been so declared to be the relevant person in
respect of the body, to the Minister administering the Department of State
responsible for dealing with matters relating to the body,
or another Minister acting for and on behalf of that Minister.
AUDIT ACT 1901 - SECT. 48G.
Annual report concerning efficiency audits
Inserted by No. 8, 1979, s. 40
SECT
48G. (1) The Auditor-General shall, as soon as practicable after 30 June in
each year, prepare a general report concerning the efficiency audits of
operations of relevant bodies carried out by him during the year ended on that
date, together with particulars of the costs incurred by him in the carrying
out of those audits and the benefits that have, in his opinion, been derived
from the carrying out of those audits.
(2) Where the Auditor-General prepares a report in pursuance of sub-section
(1) in respect of a year, the Auditor-General-
(a) may include the report in a report made by him under section 51 in
respect of that year; or
(b) may sign copies of the report and transmit them to each House of the
Parliament.
(3) The first report to be prepared by the Auditor-General under this
section shall be a report relating to efficiency audits of operations of
relevant bodies carried out during the period commencing on the date of
commencement of this section and ending on 30 June 1979.
AUDIT ACT 1901 - SECT. 48H.
Audit fees
Inserted by No. 8, 1979, s. 40
SECT
48H. (1) Where the Auditor-General carries out an efficiency audit of
operations of a relevant body (not being a Department of State or a Department
of the Parliament)-
(a) determined by the Minister to be a relevant body to which this section
applies; or
(b) included in a class of relevant bodies determined by the Minister to be
a class of relevant bodies to which this section applies,
there are payable by that relevant body to the Commonwealth, in respect of the
audit, fees and charges in accordance with a scale of fees and charges
determined by the Auditor-General in a manner approved by the Minister, being
a scale applicable to that relevant body.
(2) The Minister may exempt a relevant body included in a class of relevant
bodies referred to in paragraph (1) (b) from the payment of fees and charges
under sub-section (1).
AUDIT ACT 1901 - SECT. 48J.
Interpretation
SECT
Division 3-Audits of Auditor-General's Office
Division 3 inserted by No. 8, 1979, s. 40
Inserted by No. 8, 1979, s. 40
SECT
48J. In this Division, unless the contrary intention appears, "independent
auditor" means the person required, in accordance with arrangements made
under sub-section 48K (1), to carry out audits in relation to the
Auditor-General's Office.
AUDIT ACT 1901 - SECT. 48K.
Audits of Auditor-General's Office
Inserted by No. 8, 1979, s. 40
SECT
48K. (1) The Minister may, on behalf of the Commonwealth, make arrangements,
from time to time, with a suitable person for the person to exercise the
powers and perform the functions of the independent auditor under this
Division.
(2) For the purposes of this Division, the functions of the independent
auditor are-
(a) to carry out audits of the accounts and records kept, in accordance
with section 40, in relation to the Auditor-General's Office;
(b) to examine such parts of the statements transmitted to the
Auditor-General under section 50 as relate to the Auditor-General's Office;
(c) to examine the accounts of the stores of the Auditor-General's Office;
(d) to carry out efficiency audits of the operations of the
Auditor-General's Office; and
(e) to furnish, in accordance with this Division, reports of the results of
audits and examinations so carried out by him.
(3) Notwithstanding any other provisions of this Act, audits and
examinations referred to in sub-section (2) shall be carried out by the
independent auditor.
(4) Arrangements with a person under sub-section (1) may provide for the
payment of such fees and allowances to the person as are determined by the
Minister with the approval of the Public Service Board.
(5) Arrangements made with a person under sub-section (1) have no force or
effect unless the arrangements were made with the approval of, or have been
approved by, the Governor-General.
(6) Fees and allowances payable to a person in accordance with an
arrangement made under sub-section (1) shall be paid out of the Consolidated
Revenue Fund, which is appropriated accordingly.
AUDIT ACT 1901 - SECT. 48L.
Powers of independent auditor
Inserted by No. 8, 1979, s. 40
SECT
48L. (1) Sections 13, 14 and 14A apply to and in relation to the independent
auditor as if references in those sections to the Auditor-General were
references to the independent auditor.
(2) The independent auditor may obtain an opinion from the Attorney-General
on any question concerning the exercise of his powers or the performance of
his functions under this Division.
(3) Where a statement is transmitted to the Auditor-General under
sub-section 50 (1), the Auditor-General shall cause a copy of such part of the
statement as relates to the Auditor-General's Office to be furnished to the
independent auditor.
(4) Sections 11, 41, 41A, 41B, 41C, 42, 45 and 45B, and section 52 other
than paragraph (a) of sub-section (1), apply to and in relation to the
carrying out by the independent auditor of an audit of the accounts and
records kept in relation to the Auditor-General's Office as if-
(a) references in those sections to the Auditor-General were references to
the independent auditor;
(b) references in those sections to all Departments were references to the
Auditor-General's Office;
(c) the reference in section 41 to accounts and records kept in accordance
with section 40 was a reference to the accounts and records kept, in
accordance with section 40, in relation to the Auditor-General's Office; and
(d) the reference in section 45 to an accounting officer was a reference to
an accounting officer performing duty in the Auditor-General's Office.
(5) For the purposes of any section of this Act applied by this section to
and in relation to the independent auditor, examinations, inspections and
audits carried out by the independent auditor by virtue of the functions
conferred on him by section 48K shall be deemed to be examinations,
inspections and audits authorized or required by this Act to be carried out by
the independent auditor.
(6) The independent auditor, or a person authorized by him, shall, at all
reasonable times, have full and free access to all accounts and records in the
possession of-
(a) the Auditor-General;
(b) an officer or employee performing duty in the Auditor-General's Office;
or
(c) any other person,
being-
(d) accounts or records which deal with, form a basis of, or relate
directly or indirectly to-
(i) the receipt, custody or expenditure of any public moneys;
(ii) the receipt, custody or disposal of stores; or
(iii) any approval for the expenditure of any such moneys,
in relation to the Auditor-General's Office; or
(e) records which relate, directly or indirectly, to operations that have
been, or are being, carried on by the Auditor-General's Office, or to
procedures that have been, or that are being, followed by that Office for
reviewing any such operations, and may, subject to the directions of the
Minister, make copies of, or take extracts from, any such accounts or records.
(7) For the purposes of an efficiency audit of operations of the
Auditor-General's Office-
(a) the independent auditor, or a person authorized by him, may, at any
reasonable time, enter any place occupied by the Auditor-General's Office and
carry out an examination of the operations of that Office at the place; and
(b) the independent auditor, or a person authorized by him, is entitled to
inspect, at a reasonable time arranged with the Auditor-General, any records
relating to the operations of that Office that are kept at premises entered by
him under this section, and to take copies of, or extracts from, any such
records.
(8) Nothing in sub-section (6) or (7) shall be taken to restrict the
operation of any other provisions of this Act that apply to and in relation to
the independent auditor by virtue of this section.
(9) An efficiency audit of operations of the Auditor-General's Office shall
be conducted by the independent auditor, subject to this section, in such
manner as the independent auditor thinks fit.
(10) Without limiting the generality of sub-section (9)-
(a) an efficiency audit of operations of the Auditor-General's Office may
be carried out in conjunction with, and as part of, an inspection and audit of
the accounts of the Auditor-General's Office that is being carried out by the
independent auditor under this Act; and
(b) any information obtained by the independent auditor, in the course of
carrying out an inspection and audit of the accounts of the Auditor-General's
Office, whether as a result of inspecting the accounts or records of that
Office or otherwise, may, whether or not the independent auditor was at the
same time carrying out an efficiency audit of operations of that Office, be
treated as having been obtained for the purpose of carrying out such an audit.
AUDIT ACT 1901 - SECT. 48M.
Secrecy
Inserted by No. 8, 1979, s. 40
SECT
48M. (1) The operation of sections 13, 14 and 14A, in their application in
relation to the independent auditor by virtue of sub-section 48L (1), and the
operation of sub-sections 48L (6), (7) and (9), are not 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 or sub-sections.
(2) Notwithstanding anything contained in any other law, and notwithstanding
the making of an oath or declaration of secrecy, a person is not guilty of an
offence by reason of anything done by him for the purposes of section 13, 14
or 14A in its application in relation to the independent auditor by virtue of
sub-section 48L (1), or for the purposes of sub-section 48L (6), (7) or (9).
(3) A person to whom this sub-section applies shall not divulge or
communicate, except in the course of duty to another person to whom this
sub-section applies, any information which has come to his knowledge by
reason, directly or indirectly, of section 13, 14 or 14A, or of sub-section
48L (6), (7) or (9), in any case in which the person from whom the information
was obtained, or from whose custody the records from which the information was
obtained were produced, could not, but for the provisions of this section,
lawfully have divulged the information to the first-mentioned person.
(4) Sub-section (3) does not prevent the making, divulging or communicating,
in any report of the independent auditor, of conclusions, observations or
recommendations which are based on information obtained in pursuance of
section 13, 14 or 14A or of sub-section 48L (6), (7) or (9).
(5) The persons to whom sub-section (3) applies are-
(a) the independent auditor;
(b) persons authorized by the independent auditor under sub-section 48L (6)
or (7); and
(c) other persons employed by the independent auditor in connexion with the
performance of his functions under this Division.
AUDIT ACT 1901 - SECT. 48N.
Reports of independent auditor concerning financial audits
Inserted by No. 8, 1979, s. 40
SECT
48N. (1) As soon as practicable after the Auditor-General furnishes to the
independent auditor a copy of the part of the statement transmitted to the
Auditor-General under section 50 that relates to the Auditor-General's Office,
the independent auditor shall examine that part of the statement and prepare
and sign a report, in respect of that part of the statement, that complies
with sub-section 51 (1) and section 51A.
(2) For the purposes of sub-section (1), sub-section 51 (1) and section 51A
shall be read as if-
(a) references to the Auditor-General were references to the independent
auditor; and
(b) references to the statement transmitted to the Auditor-General under
section 50 were references to the part of that statement that relates to the
Auditor-General's Office.
(3) The independent auditor shall forward a report prepared by him, in
pursuance of sub-section (1), with respect to a part of a statement prepared
under section 50 to the Auditor-General, who shall cause it to be included in,
or annexed to, a report prepared by the Auditor-General under section 51 with
respect to that statement.
(4) In addition to furnishing reports in accordance with sub-section (1),
the independent auditor shall draw the attention of the Minister to such
matters arising out of the exercise of his powers and the performance of his
functions under this Division (other than his powers and functions in respect
of the carrying out of efficiency audits of the operations of the
Auditor-General's Office) as are, in the opinion of the independent auditor,
of sufficient importance to justify his so doing.
AUDIT ACT 1901 - SECT. 48P.
Reports of independent auditor concerning efficiency audits
Inserted by No. 8, 1979, s. 40
SECT
48P. (1) Where the independent auditor carries out an efficiency audit of
operations of the Auditor-General's Office under this Division, he shall
prepare and sign a report of the results of the audit.
(2) A report of the results of an efficiency audit of operations of the
Auditor-General's Office carried out by the independent auditor-
(a) may include such information as he thinks desirable in relation to
matters referred to in the report;
(b) shall set out his reasons for matters expressed in the report; and
(c) may include any recommendations arising from the audit that he thinks
fit to make.
(3) The Attorney-General may issue to the independent auditor a certificate
certifying that the disclosure of information concerning a specified matter,
or the disclosure of a specified document, would be contrary to the public
interest for a reason specified in sub-section 48F (5).
(4) Where information, or the contents of a document, to which a certificate
under sub-section (3) applies is disclosed to the independent auditor in the
course of the carrying out of an efficiency audit of operations of the
Auditor-General's Office, the independent auditor may include any of the
information, or any of the contents of the document, in a restricted report of
the results of the audit prepared by him, and, if he does so, he may also
prepare and sign a separate report of the results of the audit that does not
include any of the information or any of the contents of the document.
(5) Where the independent auditor prepares a restricted report of the
results of an efficiency audit of operations of the Auditor-General's Office,
he shall forward copies of the report to the Prime Minister, to the Minister
and to the Public Service Board.
(6) Where the independent auditor prepares a report (other than a restricted
report) of the results of an efficiency audit of operations of the
Auditor-General's Office-
(a) he may include the report in the next report made by him under
sub-section 48N (1); or
(b) he may treat the report as a special report and transmit signed copies
of the report to each House of the Parliament.
(7) In this section, a reference to a restricted report of the results of an
efficiency audit of operations of the Auditor-General's Office shall be read
as a reference to a report of the results of such an audit that includes any
information, or any of the contents of a document, to which a certificate
issued to the independent auditor under sub-section (3) applies.
(8) Where an independent auditor is of the opinion that a matter arising out
of the carrying out by him of an efficiency audit of operations of the
Auditor-General's Office is of sufficient importance as to justify his doing
so, he shall draw the attention of the Prime Minister, the Minister and the
Public Service Board to the matter.
AUDIT ACT 1901 - SECT. 49.
Minister's monthly Statement of Financial Transactions
SECT
PART VII-STATEMENTS AND THEIR AUDIT
Heading substituted by No. 20, 1969, s. 30
Substituted by No. 8, 1979, s. 41
SECT
49. (1) The Minister shall, as soon as practicable after the expiration of
each month of each financial year, publish a Statement of Financial
Transactions, in accordance with, or substantially in accordance with, Form 4
in the Schedule, or that form as varied under sub-section (2), containing
financial information with respect to-
(a) outlays and receipts of the Commonwealth for that month, and during
that year up to the end of that month; and
(b) financing transactions showing, among other things, the manner in
which-
(i) the surplus for that month was applied or the deficit for that
month was financed; and
(ii) the surplus for that year up to the end of that month was applied
or the deficit for the year up to the end of that month was financed.
(2) Particulars in Form 4 in the Schedule may be varied with the prior
approval of both Houses of the Parliament.
AUDIT ACT 1901 - SECT. 50.
Annual financial statements
Substituted by No. 8, 1979, s. 42
SECT
50. (1) As soon as practicable after the end of a financial year, the
Minister shall prepare a statement of the receipts and expenditure of the
Consolidated Revenue Fund, the Loan Fund and the Trust Fund during that year
in respect of each Department.
(2) The statement in respect of a financial year prepared, in pursuance of
sub-section (1), in respect of a Department shall set out, for each purpose or
service specified in a Division or Subdivision of an Appropriation Act for the
year that applies to the Department, the total of the amounts expended during
that year on behalf of the Department for that purpose or service.
(3) As soon as practicable after the end of a financial year, the Permanent
Head of a Department shall furnish to the Secretary to the Department of
Finance the following information:
(a) the total number of payments made during that financial year, in
accordance with directions given under sub-section 34A (1), out of moneys
appropriated for the purposes of the Department, and the aggregate of those
payments;
(b) the total number of payments waived during that financial year under
sub-section 70C (2), being payments of amounts that the Department would, but
for the waiver, have been entitled to receive on behalf of the Commonwealth,
and the aggregate of those payments;
(c) particulars, in summary form, of amounts written off during that year
in respect of-
(i) losses or deficiencies of public moneys;
(ii) irrecoverable amounts of revenue;
(iii) irrecoverable debts and overpayments; and
(iv) lost, deficient, condemned, unserviceable or obsolete stores,
in relation to the Department;
(d) particulars, in summary form, of cases of loss of, or deficiency in,
public moneys, or of loss or destruction of, or damage to, other property,
under the control of the Department in respect of which action was taken under
Part XIIA during that year; and
(e) such other information relating to, and explanations of, the receipts
and expenditure of the Consolidated Revenue Fund, the Loan Fund and the Trust
Fund during that year in respect of the Department as he thinks desirable.
(4) The Minister shall transmit to the Auditor-General, as soon as
practicable after the end of a financial year, financial statements in respect
of that financial year containing-
(a) the statements prepared by him in pursuance of sub-section (1);
(b) summaries of those statements;
(c) the information furnished by Permanent Heads in relation to that year
under sub-section (3);
(d) such other information relating to, and such explanations of, those
statements and summaries as he thinks desirable; and
(e) such further information relating to the financial affairs of the
Commonwealth as he thinks desirable.
(5) 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 sufficient
statement of that amount.
(6) In this section, "Permanent Head" and "Department" have the same
respective meanings as they have in section 2AB.
AUDIT ACT 1901 - SECT. 50A.
Coin to be deemed metal until issued
Inserted by No. 126, 1965, s. 4; amended by No. 36, 1978, s. 3; No. 8, 1979,
s. 64
SECT
50A. For the purposes of the statements and accounts of the Minister under
this Act, until a coin made 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 - SECT. 51.
Auditor- General to audit and report
Sub-section (1) substituted by No. 8, 1979, s. 43
SECT
51. (1) The Auditor-General shall forthwith examine the statements in
respect of a financial year that are transmitted to him under sub-section 50
(4), and shall prepare and sign a report concerning the statements-
(a) stating whether, in his opinion, the statements agree with, or differ
from, the accounts and records kept in accordance with section 40;
(b) setting out particulars of every case in which, in his opinion, the
provisions of the Constitution, or of this or any other Act, have not been
carried out; and
(c) containing such information relating to, such explanations of and such
comments on the statements as he thinks desirable.
Added by No. 89, 1961, s. 14
SECT
(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 first-mentioned report.
AUDIT ACT 1901 - SECT. 51A.
Information in respect of audits
Inserted by No. 60, 1948, s. 32; amended by No. 89, 1961, s. 15
SECT
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 - SECT. 52.
Certain orders and legal opinions to be annexed to Auditor-General's report
Sub-section (1) amended by No. 89, 1961, s. 16; No. 20, 1969, s. 23; No. 8,
1979, ss. 44 and 64
SECT
52. (1) Subject to sub-section (2), the Auditor-General shall annex or
append to a report under section 51-
(a) a copy of every order under sub-section 37 (1) 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.
Added by No. 8, 1979, s. 44
SECT
(2) Where a case or statement of facts laid by the Auditor-General before
the Attorney-General for his opinion relates to an efficiency audit, the
Auditor-General may, instead of annexing or appending the case or statement,
together with a copy of the opinion given thereon, to a report under section
51, annex or append the report to a report prepared by him in accordance with
Division 2 of Part VI.
AUDIT ACT 1901 - SECT. 53.
Auditor-General's reports to be transmitted to Parliament
Substituted by No. 89, 1961, s. 17
Sub-section (1) amended by No. 8, 1979, s. 64
SECT
53. (1) After preparing and signing a report under section 51, 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 14 days after that day.
Amended by No. 36, 1978, s. 3; No. 8, 1979, s. 64
SECT
(2) If Parliament is not in session when the Auditor-General signs a report
under section 51, the Auditor-General shall, within 14 days after the day on
which he signed the report, transmit a signed copy of the report to the
Minister.
Substituted by No. 8, 1979, s. 45
SECT
(3) A copy of a report transmitted to a House of the Parliament or to the
Minister under this section shall be accompanied by-
(a) a copy of the statements transmitted to the Auditor-General under
sub-section 50 (4), except in the case of a supplementary report; and
(b) any copies referred to in section 52 that are relevant to the report.
Amended by No. 36, 1978, s. 3; No. 8, 1979, s. 64
SECT
(4) Where a copy of a report and the accompanying papers (if any) are
transmitted to the Minister under this section, the Minister shall, within 14
days after the date on which he received them, publish them as a public
document.
AUDIT ACT 1901 - SECT. 54.
Auditor-General to make suggestions for accounting, collection and payment
Amended by No. 60, 1948, s. 33; No. 89, 1961, s. 18; No. 36, 1978, s. 3; No.
8, 1979, s. 64
SECT
54. The Auditor-General may in a report under section 51 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 Minister.
AUDIT ACT 1901 - SECT. 55.
Separate account to be kept of Loan Fund
SECT
PART VIII-THE LOAN FUND
Heading substituted by No. 20, 1969, s. 30
Sub-section (1) substituted by No. 8, 1979, s. 46
SECT
55. (1) A separate account shall be kept of all moneys raised by way of loan
upon the public credit of the Commonwealth, other than moneys raised by way of
advances made by banks in pursuance of agreements under section 20.
Amended by No. 20, 1969, s. 24; No. 216, 1973, s. 3; No. 8, 1979, s. 64
SECT
(2) The account referred to in sub-section (1) 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 - SECT. 57.
Loan Fund expenditure to be covered by Act
Sub-section (1) amended by No. 89, 1961, s. 19; No. 36, 1978, s. 3
SECT
57.*5* (1) Subject to this section, it shall not be lawful for the Minister
to expend any moneys standing to the credit of the Loan Fund except under the
authority of an Act.
(2) Such 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.
Added by No. 89, 1961, s. 19
SECT
(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.
*5*S. 57-Section 3 of the Loan (Temporary Revenue Deficits) Act 1953 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 Minister for Finance 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 Minister for
Finance,
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 provides as
follows:
"6. (1) Notwithstanding section fifty-seven of the Audit Act 1901-1957,
the
Minister for Finance 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."
AUDIT ACT 1901 - SECT. 58.
Suspense Accounts
Amended by No. 60, 1948, s. 35; No. 36, 1978, s. 3; No. 8, 1979, s. 64
SECT
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
Minister 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 - SECT. 58A.
Receipts taken in reduction of expenditure charged to Loan Fund
Substituted by No. 8, 1979, s. 47
SECT
58A. The Minister may take in reduction of expenditure charged to the Loan
Fund the following receipts:
(a) moneys received from the sale of property, or for work, in respect of
which moneys standing to the credit of the Loan Fund have been expended, but
not exceeding the sum of the moneys so expended;
(b) moneys received in repayment of moneys paid out of the Loan Fund by way
of deposits, advances or loans;
(c) moneys received in reimbursement of any other expenditure for which
payments have been made out of the Loan Fund.
AUDIT ACT 1901 - 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
SECT
(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 - SECT. 60.
Trust Fund
SECT
PART IX-THE TRUST FUND
Heading substituted by No. 20, 1969, s. 30
Amended by No. 36, 1978, ss. 3 and 5
SECT
60. A separate account, to be called the Trust Fund, shall be kept of all
moneys which shall be placed to the credit of that fund under such separate
heads as may be directed by the Minister.
AUDIT ACT 1901 - SECT. 61.
Expenditure of Trust moneys
Amended by No. 36, 1978, s. 3
SECT
61. It shall not be lawful for the Minister 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 - 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; amended by No. 8, 1979, s. 64
SECT
(1A) The last preceding sub-section has effect subject to section 33B.
Amended by No. 8, 1906, s. 3
SECT
(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 - SECT. 62A.
Trust Accounts. Moneys to be paid into Trust Accounts. Expenditure of money in
Trust Account. Refunds from Trust Fund.
Inserted by No. 8, 1906, s. 13
Sub-section (1) substituted by No. 60, 1948, s. 36; amended by No. 36, 1978,
s. 3
SECT
62A.*6* (1) The Minister may establish Trust Accounts and define the
purposes for which they are established.
Substituted by No. 60, 1948, s. 36
SECT
(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
SECT
(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; amended by No. 36, 1978, s. 3
SECT
(4) The Minister 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; amended by No. 36, 1978, s. 3
SECT
(4A) The Minister 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
SECT
(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.
Amended by No. 60, 1948, s. 36; No. 20, 1969, s. 26
SECT
(5)*2* 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.
(6) Moneys standing to the credit of a Trust Account may be expended for the
purposes of the account.
Substituted by No. 74, 1962, s. 4; amended by No. 8, 1979, s. 48
SECT
(7) Where-
(a) an amount has been 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.
*6*S. 62A-In addition to the Trust Accounts established by the Minister 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 Minister's statements of receipts and
expenditure for each financial year.
-----------------
*2*Ss. 36 and 62A (5)-Section 5 of the Surplus Revenue Act 1908 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 Minister for Finance 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."
AUDIT ACT 1901 - SECT. 62B.
Investment of moneys standing to credit of Trust Fund
Inserted by No. 8, 1906, s. 13
Sub-section (1) substituted by No. 126, 1965, s. 5; amended by No. 36, 1978,
s. 3
SECT
62B. (1) Moneys standing to the credit of the Trust Fund may be invested by
the Minister-
(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.
Substituted by No. 36, 1978, s. 5
SECT
(2) The Minister 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 Minister for Finance 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
SECT
(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.
Substituted by No. 8, 1979, s. 49
SECT
(3) Interest received from the investment of any moneys standing to the
credit of the Trust Fund shall be dealt with-
(a) in accordance with any Act making provision with respect to that
interest; or
(b) if paragraph (a) is not applicable-
(i) in a case where the Minister has directed the manner in which that
interest is to be dealt with-in accordance with that direction; or
(ii) in any other case-by payment to the Consolidated Revenue Fund.
AUDIT ACT 1901 - SECT. 63.
Moneys, &c., outside Australia
SECT
PART X-MONEYS OUTSIDE AUSTRALIA AND NAVAL EXPENDITURE
Heading substituted by No. 8, 1979, s. 50
Substituted by No. 8, 1979, s. 51
SECT
63. (1) The regulations may make provision 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 accounts and records, and the provision of statements,
returns and vouchers, in respect of the matters referred to in paragraph (a);
(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 by a person other than the
Auditor-General, and the departmental checking, of accounts and records
prepared or kept outside Australia in respect of public moneys, stores and
other property of the Commonwealth.
(2) In this section, "Australia" includes the external Territories.
(3) Notwithstanding section 71, regulations made in accordance with this
section may contain provisions inconsistent with the provisions of this Act
and, to the extent to which they are inconsistent with any such provision,
have effect notwithstanding that provision.
AUDIT ACT 1901 - SECT. 63A.
Australian Navy
Substituted by No. 8, 1979, s. 53
SECT
63A. (1) The regulations may make provision for or in relation to-
(a) the collection, receipt, custody, expenditure, care and management of
public moneys, and the due accounting for those moneys, by members of the
Australian Navy;
(b) the keeping of accounts and records, and the provision of statements,
returns and vouchers, in respect of the matters referred to in paragraph (a)
by members of the Australian Navy;
(c) the execution of works and the supply of services for or by the
Commonwealth for the purposes of the Australian Navy;
(d) the purchase of chattels and other property for or by the Commonwealth
for the purposes of the Australian Navy;
(e) the custody, issue, sale or other disposal and writing off of stores
and other property of the Commonwealth connected with the operation of the
Australian Navy, and the proper accounting for, and stocktaking of, those
stores and that property;
(f) the inspection and examination by a person other than the
Auditor-General, and the checking within the Australian Navy, of accounts and
records prepared or kept in respect of public moneys, stores and other
property of the Commonwealth connected with the operation of the Australian
Navy; and
(g) the custody, aboard ships of the Australian Navy and at other naval
establishments, of moneys other than public moneys and the carrying on, aboard
such a ship, of banking business.
(2) Notwithstanding section 71, regulations made in accordance with this
section may contain provisions inconsistent with the provisions of this Act
and, to the extent to which they are inconsistent with any such provision,
have effect notwithstanding that provision.
AUDIT ACT 1901 - SECT. 63B.
Interpretation
SECT
PART XI-FINANCIAL PROVISIONS RELATING TO PUBLIC AUTHORITIES AND
CERTAIN
OTHER BODIES
Division 1-General
Part XI substituted by No. 8, 1979, s. 54
Division 1 inserted by No. 8, 1979, s. 54
Inserted by No. 8, 1979, s. 54
SECT
63B. (1) In this Part, unless the contrary intention appears, "appropriate
Minister" means-
(a) in relation to a body corporate that is incorporated by an Act or by
regulations made under an Act-the Minister administering the provisions of
that Act that establishes, or provides for the establishment of, the body; or
(b) in relation to a body corporate that is incorporated by a law of the
Australian Capital Territory-the Minister administering the Act authorizing
the making of Ordinances for that Territory or such other Minister as is
prescribed for the purposes of this Part in relation to that authority in
place of the first-mentioned Minister,
or another Minister for the time being acting for or on behalf of that
Minister.
(2) A reference in a Division of this Part to an authority shall be read as
a reference to a body corporate declared by an Act, or by regulations made
under this Act, to be a public authority to which that Division applies.
AUDIT ACT 1901 - SECT. 63C.
Application
Inserted by No. 8, 1979, s. 54
SECT
63C. (1) Where an Act declares a body corporate incorporated for a public
purpose by the Act to be a public authority to which a Division of this Part
(being Division 2 or 3) applies, the provisions of that Division apply to and
in relation to the body corporate subject to such modifications (if any) as
are made to those provisions by the Act.
(2) Regulations made under this Act may declare a specified body corporate
incorporated for a public purpose by regulations made under another Act, or by
an Ordinance of the Australian Capital Territory or regulations made under
such an Ordinance, to be a public authority to which a Division of this Part
(being Division 2 or 3) applies, and the provisions of that Division apply to
and in relation to a body corporate so declared subject to such modifications
(if any) as are made to those provisions by regulations made under this Act.
AUDIT ACT 1901 - SECT. 63D.
Bank accounts
SECT
Division 2-Public authorities required to keep accounts in accordance with
commercial practice
Division 2 inserted by No. 8, 1979, s. 54
Inserted by No. 8, 1979, s. 54
SECT
63D. (1) The authority may open and maintain an account or accounts with an
approved bank or approved banks and shall maintain at all times at least one
such account.
(2) The authority shall pay all moneys received by it into an account
referred to in this section.
(3) In this section, "approved bank" means a trading bank as defined in
sub-section 5 (1) of the Banking Act 1959 or another bank approved by the
Treasurer or a person authorized by the Treasurer to give approvals under this
section.
AUDIT ACT 1901 - SECT. 63E.
Investment of moneys
Inserted by No. 8, 1979, s. 54
SECT
63E. (1) Moneys of the authority not immediately required for the purposes
of the authority may be invested-
(a) on deposit with an approved bank;
(b) in Commonwealth securities; or
(c) in any other manner approved by the Treasurer.
(2) In sub-section (1), "approved bank" means a trading bank as defined in
sub-section 5 (1) of the Banking Act 1959 or another bank approved by the
Treasurer or a person authorized by the Treasurer to give approvals under this
section.
AUDIT ACT 1901 - SECT. 63F.
Proper accounts to be kept
Inserted by No. 8, 1979, s. 54
SECT
63F. The authority shall cause to be kept proper accounts and records of the
transactions and affairs of the authority in accordance with the accounting
principles generally applied in commercial practice and shall do all things
necessary to ensure that all payments out of its moneys are correctly made and
properly authorized and that adequate control is maintained over the assets
of, or in the custody of, the authority and over the incurring of liabilities
by the authority.
AUDIT ACT 1901 - SECT. 63G.
Audit
Inserted by No. 8, 1979, s. 54
SECT
63G. (1) The Auditor-General shall inspect and audit the accounts and
records of financial transactions of the authority and records relating to
assets of, or in the custody of, the authority, and shall forthwith draw the
attention of the appropriate Minister to any irregularity disclosed by the
inspection and audit that is, in the opinion of the Auditor-General, of
sufficient importance to justify his so doing.
(2) The Auditor-General may, at his discretion, dispense with all or any
part of the detailed inspection and audit of any accounts or records referred
to in sub-section (1).
(3) The Auditor-General shall, at least once in each year, report to the
appropriate Minister the results of the inspection and audit carried out under
sub-section (1).
(4) The Auditor-General or a person authorized by him is entitled at all
reasonable times to full and free access to all accounts and records of the
authority relating directly or indirectly to the receipt or payment of moneys
by the authority or to the acquisition, receipt, custody or disposal of assets
by the authority.
(5) The Auditor-General or a person authorized by him may make copies of, or
take extracts from, any such accounts or records.
(6) The Auditor-General or a person authorized by him may require any person
to furnish him with such information in the possession of the person, or to
which the person has access, as the Auditor-General or authorized person
considers necessary for the purposes of the functions of the Auditor-General
under this Division, and the person shall comply with the requirement.
(7) A person who contravenes sub-section (6) is guilty of an offence
punishable, upon conviction, by a fine not exceeding $200.
AUDIT ACT 1901 - SECT. 63H.
Annual report and financial statements
Inserted by No. 8, 1979, s. 54
SECT
63H. (1) The authority shall, as soon as practicable after 30 June in each
year, prepare and submit to the appropriate Minister a report of its
operations during the year ended on that date, together with financial
statements in respect of that year in such form as the Minister administering
this Act approves.
(2) Before submitting financial statements to the appropriate Minister under
sub-section (1), the authority shall submit them to the Auditor-General, who
shall report to the appropriate Minister-
(a) whether, in his opinion, the statements are based on proper accounts
and records;
(b) whether the statements are in agreement with the accounts and records
and, in his opinion, show fairly the financial transactions and the state of
the affairs of the authority;
(c) whether, in his opinion, the receipt, expenditure and investment of
moneys, and the acquisition and disposal of assets, by the authority during
the year have been in accordance with the enactment establishing the
authority; and
(d) as to such other matters arising out of the statements as the
Auditor-General considers should be reported to the appropriate Minister.
(3) The appropriate Minister shall cause copies of the report and financial
statements together with a copy of the report of the Auditor-General to be
laid before each House of the Parliament within 15 sitting days of that House
after their receipt by the appropriate Minister.
AUDIT ACT 1901 - SECT. 63J.
Bank accounts
SECT
Division 3-Public authorities not required to keep accounts in accordance
with
commercial practice
Division 3 inserted by No. 8, 1979, s. 54
Inserted by No. 8, 1979, s. 54
SECT
63J. (1) The authority may open and maintain an account or accounts with an
approved bank or approved banks and shall maintain at all times at least one
such account.
(2) The authority shall pay all moneys received by it into an account
referred to in this section.
(3) In this section, "approved bank" means the Reserve Bank of Australia
or another bank for the time being approved by the Treasurer or a person
authorized by the Treasurer to give approvals under this section.
AUDIT ACT 1901 - SECT. 63K.
Proper accounts to be kept
Inserted by No. 8, 1979, s. 54
SECT
63K. The authority shall cause to be kept proper accounts and records of the
transactions and affairs of the authority and shall do all things necessary to
ensure that all payments out of its moneys are correctly made and properly
authorized and that adequate control is maintained over the assets of, or in
the custody of, the authority and over the incurring of liabilities by the
authority.
AUDIT ACT 1901 - SECT. 63L.
Audit
Inserted by No. 8, 1979, s. 54
SECT
63L. (1) The Auditor-General shall inspect and audit the accounts and
records of financial transactions of the authority and records relating to
assets of, or in the custody of, the authority, and shall forthwith draw the
attention of the appropriate Minister to any irregularity disclosed by the
inspection and audit that is, in the opinion of the Auditor-General, of
sufficient importance to justify his so doing.
(2) The Auditor-General may, at his discretion, dispense with all or any
part of the detailed inspection and audit of any accounts or records referred
to in sub-section (1).
(3) The Auditor-General shall, at least once in each year, report to the
appropriate Minister the results of the inspection and audit carried out under
sub-section (1).
(4) The Auditor-General or a person authorized by him is entitled at all
reasonable times to full and free access to all accounts and records of the
authority relating directly or indirectly to the receipt or payment of moneys
by the authority or to the acquisition, receipt, custody or disposal of assets
by the authority.
(5) The Auditor-General or a person authorized by him may make copies of, or
take extracts from, any such accounts or records.
(6) The Auditor-General or a person authorized by him may require any person
to furnish him with such information in the possession of the person, or to
which the person has access, as the Auditor-General or authorized person
considers necessary for the purposes of the functions of the Auditor-General
under this Division, and the person shall comply with the requirement.
(7) A person who contravenes sub-section (6) is guilty of an offence
punishable, upon conviction, by a fine not exceeding $200.
AUDIT ACT 1901 - SECT. 63M.
Annual report and financial statements
Inserted by No. 8, 1979, s. 54
SECT
63M. (1) The authority shall, as soon as practicable after 30 June in each
year, prepare and submit to the appropriate Minister a report of its
operations during the year ended on that date, together with financial
statements in respect of that year in such form as the Minister administering
this Act approves.
(2) Before submitting financial statements to the appropriate Minister under
sub-section (1), the authority shall submit them to the Auditor-General, who
shall report to the appropriate Minister-
(a) whether, in his opinion, the statements are based on proper accounts
and records;
(b) whether the statements are in agreement with the accounts and records;
(c) whether, in his opinion, the receipt, expenditure and investment of
moneys, and the acquisition and disposal of assets, by the authority during
the year have been in accordance with the enactment establishing the
authority; and
(d) as to such other matters arising out of the statements as the
Auditor-General considers should be reported to the appropriate Minister.
(3) The appropriate Minister shall cause copies of the report and financial
statements together with a copy of the report of the Auditor-General to be
laid before each House of the Parliament within 15 sitting days of that House
after their receipt by the appropriate Minister.
AUDIT ACT 1901 - SECT. 63N.
Interpretation
SECT
Division 4-Miscellaneous
Division 4 inserted by No. 8, 1979, s. 54
Inserted by No. 8, 1979, s. 54
SECT
63N. (1) In this Division-
"accounts and records of a body" mean, in the case of the trustee or
trustees of a trust, the accounts and records of the trustee or trustees
relating to the trust;
"body" includes-
(a) an incorporated company-
(i) in which the Commonwealth has an interest; or
(ii) in which a body corporate incorporated for a public purpose by an
enactment has an interest;
(b) an incorporated company that is related to a company referred to in
paragraph (a);
(c) an international organization of which Australia is a member; and
(d) the trustee or trustees of a trust.
(2) For the purposes of this Division-
(a) the Commonwealth shall be deemed to have an interest in an incorporated
company-
(i) if any stock or shares in the capital of the company is or are
beneficially owned by the Commonwealth; or
(ii) in the case of a company limited by guarantee-if the Commonwealth,
or a nominee for the Commonwealth, is a member of the company; and
(b) a body corporate referred to in sub-paragraph (a) (ii) of the
definition of "body" in sub-section (1) shall be taken to have an interest
in an incorporated company-
(i) if any stock or shares in the capital of the company is or are
beneficially owned by that body corporate; or
(ii) in the case of a company limited by guarantee-if that body
corporate, or a nominee for that body corporate, is a member of the company.
(3) Where an incorporated company-
(a) is the holding company of another incorporated company;
(b) is a subsidiary of another incorporated company; or
(c) is a subsidiary of the holding company of another incorporated
company,
the first-mentioned incorporated company and that other incorporated company
shall, for the purposes of this Division, be deemed to be related to each
other.
(4) Subject to sub-sections (5) and (7)-
(a) an incorporated company shall be deemed to be a subsidiary of another
incorporated company if that other company-
(i) controls the composition of the board of directors of the
first-mentioned company;
(ii) controls more than one-half of the voting power at a general
meeting of the first-mentioned company; or
(iii) holds more than one-half of the issued shares in the first-
mentioned company (excluding any shares that carry no right to participate
beyond a specified amount in a distribution of either profits or capital);
and
(b) an incorporated company shall be deemed to be a subsidiary of another
incorporated company if the first-mentioned company is a subsidiary of any
incorporated company that is that other company's subsidiary (including a
company that is that other company's subsidiary by another application or
other applications of this paragraph).
(5) For the purposes of sub-section (4), the composition of the board of
directors of an incorporated company shall be deemed to be controlled by
another incorporated company if that other company by the exercise of some
power exercisable by it without the consent or concurrence of any other person
can appoint or remove all or a majority of the directors.
(6) For the purposes of sub-section (5), an incorporated company shall be
deemed to have power to make an appointment to the board of directors of
another incorporated company-
(a) if a person cannot be appointed as such a director without the exercise
by that first-mentioned company of some power exercisable by it without the
consent or concurrence of any other person; or
(b) if the appointment of a person as a director of that other company
necessarily follows from his being a director or other officer of that
first-mentioned company.
(7) In determining whether an incorporated company is a subsidiary of
another incorporated company-
(a) any shares held or powers exercisable by that other company in a
fiduciary capacity shall be treated as not held or exercisable by it;
(b) subject to paragraphs (c) and (d), any shares held or power
exercisable-
(i) by any person as a nominee for that other company (except where
that other company is concerned only in a fiduciary capacity); or
(ii) by, or by a nominee for, a subsidiary of that other company, not
being a subsidiary that is concerned only in a fiduciary capacity,
shall be treated as held or exercisable by that other company;
(c) any shares held or power exercisable by any person by virtue of the
provisions of any debentures of the first-mentioned company, or of a trust
deed for securing any such debentures, shall be disregarded; and
(d) any shares held or power exercisable by, or by a nominee for, that
other company or its subsidiary (not being held or exercisable as mentioned in
paragraph (c)) shall be treated as not held or exercisable by that other
company if the ordinary business of that other company or its subsidiary, as
the case may be, includes the lending of money and the shares are held or the
power is exercisable solely by way of security for the purposes of a
money-lending agreement.
(8) A reference in this Division to a holding company of another
incorporated company shall be read as a reference to an incorporated company
of which that other company is a subsidiary.
AUDIT ACT 1901 - SECT. 63P.
Audit, &c., by arrangement
Inserted by No. 8, 1979, s. 54
SECT
63P. (1) The functions of the Auditor-General under this Act extend to the
carrying out, at the discretion of the Auditor-General-
(a) of an inspection and audit of the accounts and records of a body-
(i) where a Minister requests the Auditor-General to carry out the
inspection and audit and arranges with the body for its accounts and records
to be made available for the purpose; or
(ii) in accordance with an arrangement made under sub-section (2); and
(b) of an inspection and audit of accounts and records of the Government of
a country other than Australia where a Minister requests the Auditor-General
to carry out the inspection and audit and the Government of that country
arranges with the Auditor-General for the relevant accounts and records to be
made available to him for the purpose.
(2) The Auditor-General may, at the request of a Minister, make an
arrangement with a body for the carrying out by the Auditor-General of the
inspection and audit of the accounts and records of the body, and may, with
the consent of a Minister, vary or revoke such an arrangement.
(3) An arrangement made under sub-section (2) with a body may include
provision for the payment of a fee by the body to the Commonwealth in respect
of the carrying out of an inspection and audit to which the arrangement
relates.
AUDIT ACT 1901 - SECT. 63Q.
Audit fees
Inserted by No. 8, 1979, s. 54
SECT
63Q. (1) Where the Auditor-General carries out, whether under this Part or
otherwise, an inspection and audit of the accounts and records of a body-
(a) determined by the Minister administering this Act to be a body to which
this section applies; or
(b) included in a class of bodies determined by the Minister administering
this Act to be a class of bodies to which this section applies, or reports to
the appropriate Minister concerning the financial statements of such a body,
there are payable by that body to the Commonwealth, in respect of the
inspection and audit, or of the giving of the report, fees and charges in
accordance with a scale of fees and charges determined by the Auditor-General
in a manner approved by the Minister administering this Act, being a scale
applicable to that body.
(2) The Minister administering this Act may exempt a body included in a
class of bodies referred to in paragraph (1) (b) from the payment of fees and
charges under sub-section (1).
AUDIT ACT 1901 - SECT. 64.
Misappropriation of public moneys or stores
SECT
PART XII-PENALTIES
Heading substituted by No. 20, 1969, s. 30
Substituted by No. 20, 1969, s. 27
Sub-section (1) amended by No. 8, 1979, s. 64
SECT
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 7 years.
Amended by No. 8, 1979, s. 64
SECT
(2) An accounting officer shall not wilfully and unlawfully damage or
destroy any stores.
Penalty: Imprisonment for 2 years.
Amended by No. 8, 1979, s. 64
SECT
(3) In a prosecution for an offence against paragraph (1) (a), 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 - SECT. 65.
Forging or uttering documents
Amended by No. 20, 1969, s. 28; No. 8, 1979, s. 64
SECT
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 15 years.
AUDIT ACT 1901 - SECT. 66.
Document in lieu of statutory declaration
Sub-section (1) amended by No. 36, 1978, s. 3
SECT
66. (1) Where the Minister 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; No. 8, 1979, s. 64
SECT
(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 4 years.
AUDIT ACT 1901 - SECT. 67.
Persons failing to attend to give evidence, &c.
Substituted by No. 8, 1979, s. 55
SECT
67. (1) A person shall not fail-
(a) to attend before the Auditor-General, or the independent auditor, for
the purpose of being examined;
(b) to produce any accounts or records;
(c) to be sworn or make a declaration or affirmation; or
(d) to answer any lawful question,
when required to do so by the Auditor-General, or by the independent auditor,
as the case may be, under this Act.
Penalty: $200.
(2) Where a person is required under this Act to attend before the
Auditor-General or the independent auditor, he is entitled to be paid such
expenses as the Auditor-General, or the independent auditor, as the case may
be, certifies to be reasonable.
(3) In this section, "independent auditor" has the same meaning as it has
in Division 3 of Part VI.
AUDIT ACT 1901 - SECT. 68.
Persons taking false oath or making false declaration guilty of perjury
Sub-section (1) amended by No. 216, 1973, s. 3; No. 8, 1979, ss. 56 and 64
SECT
68. (1) 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 or the independent auditor,
he shall be guilty of an indictable offence, and shall be liable to
imprisonment for any period not exceeding 4 years.
Added by No. 8, 1979, s. 56
SECT
(2) In this section, "independent auditor" has the same meaning as it has
in Division 3 of Part VI.
AUDIT ACT 1901 - SECT. 69.
Offences generally
Amended by No. 93, 1966, s. 3; No. 8, 1979, s. 64
SECT
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 $100.
AUDIT ACT 1901 - SECT. 70.
Jurisdiction of courts in respect of offences committed outside Australia
Substituted by No. 89, 1961, s. 22
Sub-section (1) amended by No. 216, 1973, s. 3
SECT
70.*4* (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
SECT
(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
SECT
(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
SECT
(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
SECT
(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.
*4* Section 42 is amended, sections 43 and 44 are repealed, and section 70 is
repealed and a new Part (Part XIIA, comprising sections 70AA-70AG) inserted
in
its stead by sub-section 36 (2) and sections 37 and 57 respectively of the
Audit Amendment Act 1979. Sub-section 2 (3) of that Act provides that
sub-section 36
(2) and sections 37 and 57 are to come into operation on a date to be fixed
by
Proclamation. As at 1 July 1980 no date was fixed for the commencement of
those
provisions, and the amendments made by them are not incorporated in this
reprint. They are set out in the extracts from the Audit Amendment Act 1979
below.
AUDIT ACT 1901 - SECT. 70A.
Delegation by Minister
SECT
PART XIIA-(sections 70AA-70AG)*4*
PART XIII-MISCELLANEOUS
* * * * * * * *
Heading substituted by No. 20, 1969, s. 30
Substituted by No. 8, 1979, s. 58
SECT
70A. (1) The Minister may, either generally or as otherwise provided by the
instrument of delegation, by writing signed by him, delegate to an officer any
of his powers under this Act, other than this power of delegation.
(2) A power so delegated, when exercised by the delegate, shall, for the
purposes of this Act, be deemed to have been exercised by the Minister.
(3) A delegation under this section does not prevent the exercise of a power
by the Minister.
*4* Section 42 is amended, sections 43 and 44 are repealed, and section 70 is
repealed and a new Part (Part XIIA, comprising sections 70AA-70AG) inserted
in
its stead by sub-section 36 (2) and sections 37 and 57 respectively of the
Audit Amendment Act 1979. Sub-section 2 (3) of that Act provides that
sub-section 36
(2) and sections 37 and 57 are to come into operation on a date to be fixed
by
Proclamation. As at 1 July 1980 no date was fixed for the commencement of
those
provisions, and the amendments made by them are not incorporated in this
reprint. They are set out in the extracts from the Audit Amendment Act 1979
below.
AUDIT ACT 1901 - SECT. 70B.
Guarantees by the Commonwealth
Substituted by No. 8, 1979, s. 58
SECT
70B. After the commencement of this section, a guarantee of the due payment
of the whole or a part-
(a) of the repayments of principal moneys required to be paid under the
terms of an agreement for the loan of moneys; or
(b) of any interest required to be paid under the terms of such a loan,
shall not be given by or on behalf of the Commonwealth unless a provision of
an Act (including an Act that came into force before the date of commencement
of this section), or a provision of an Ordinance of the Australian Capital
Territory (being a provision that was in force immediately before that date),
expressly authorizes-
(c) the giving of the guarantee in respect of the loan; or
(d) the giving of such a guarantee in respect of loans included in a class
of loans in which the loan is included.
AUDIT ACT 1901 - SECT. 70BA.
Signing reports concerning certain authorities and other bodies
Inserted by No. 8, 1979, s. 58
SECT
70BA. Where, under a provision of an enactment, the Auditor-General is
authorized or required to submit a report to a Minister in respect of an
authority or other body, being an authority or body declared by the
regulations to be an authority or body to which this section applies, a
report, in respect of the authority or body, of a kind referred to in the
provision, being a report signed by an officer authorized by the
Auditor-General to do so, may be submitted to the Minister and shall, when it
has been so submitted, be deemed to have been submitted to the Minister by the
Auditor-General for the purposes of that provision.
AUDIT ACT 1901 - SECT. 70C.
Writing off, and waiver of rights to, certain moneys and stores
Inserted by No. 60, 1948, s. 39
Sub-section (1) amended by No. 36, 1978, s. 3
SECT
70C. (1) The Minister 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.
Added by No. 8, 1979, s. 59
SECT
(2) Subject to sub-section (4), the Minister has, on behalf of the
Commonwealth, power-
(a) to waive the right of the Commonwealth-
(i) to the payment of an amount payable to the Commonwealth or to the
payment of an amount included in a class of amounts payable to the
Commonwealth; or
(ii) to the recovery by the Commonwealth of any stores or of stores
included in any class of stores; and
(b) to postpone the right (whether arising under an enactment or otherwise)
to payment of a debt payable to the Commonwealth in priority to another debt
or to all other debts included in a class of debts.
Added by No. 8, 1979, s. 59
SECT
(3) The power conferred on the Minister by sub-section (2) is in addition
to, and does not derogate from, any other power conferred on the Minister by
this Act, by any other Act or by a law of a Territory.
Added by No. 8, 1979, s. 59
SECT
(4) The Minister shall not waive the right of the Commonwealth to the
payment of an amount exceeding $25,000 unless he has considered a report
concerning the proposed waiver furnished to him by a committee consisting of
the Secretary to the Department of Finance, the Secretary to the Department of
Administrative Services and the Comptroller-General of Customs.
Added by No. 8, 1979, s. 59
SECT
(5) The Minister may appoint a person to be a deputy of a person for the
time being holding, or performing the duties of, an office specified in
sub-section (4).
Added by No. 8, 1979, s. 59
SECT
(6) Where the person for the time being holding, or performing the duties
of, an office specified in sub-section (4) is, at any time, unable to act as a
member of the committee referred to in that sub-section, the deputy of that
person may act as a member of that committee on his behalf and shall, while so
acting, be deemed to be a member of that committee in place of that person.
Added by No. 8, 1979, s. 59
SECT
(7) The regulations may make provision for and in relation to the conduct of
the business of, and the convening and conduct of meetings of, the committee
referred to in sub-section (4).
AUDIT ACT 1901 - SECT. 70D.
Exempt accounts
Inserted by No. 8, 1979, s. 60
SECT
70D. (1) Where the responsible Minister in respect of a prescribed
Department or a prescribed organization is satisfied that disclosure of the
accounts, or of a particular part of the accounts, of the Department or the
organization-
(a) would prejudice operations that have been carried on, are being carried
on or are expected to be carried on by the Department or by the organization,
as the case may be; and
(b) would be contrary to the national interest,
the responsible Minister may declare, by writing under his hand, that those
accounts are, or that part of those accounts is, to be treated as exempt
accounts of the Department or of the organization, as the case may be, for the
purposes of this section.
(2) A declaration under sub-section (1) in respect of a Department or an
organization has no force or effect until it is delivered to the
Auditor-General.
(3) Upon delivery to the Auditor-General, but subject to sub-section (4), a
declaration under sub-section (1) in respect of accounts, or a part of
accounts, applies to the accounts, or the part of the accounts, that relate to
any period or periods commencing on, or occurring after, such date as is
specified in the declaration, which may be a date in the financial year in
which the declaration is made earlier than the date on which the declaration
was made but not earlier than 1 July 1978.
(4) If-
(a) a declaration under sub-section (1) is in force in respect of the
accounts, or a part of the accounts, of a prescribed Department or a
prescribed organization; and
(b) the declaration is revoked or the Department or organization ceases to
be a prescribed Department or a prescribed organization, as the case may be,
the declaration does not apply to those accounts, or that part of those
accounts, that relate to any period after the revocation takes effect or the
Department or organization ceases to be a prescribed Department or a
prescribed organization, as the case may be.
(5) As soon as practicable after the Auditor-General completes his audit of
the accounts, in respect of a financial year, of, or relating to, a Department
that was a prescribed Department, or an organization that was a prescribed
organization, during the whole or a part of that financial year, the
Auditor-General shall notify the responsible Minister in respect of the
Department or organization, in writing, the total of the amounts that,
according to the accounts audited by him, were allocated for crediting to the
exempt accounts of the Department or organization during that financial year
and request the responsible Minister to furnish to him certificates, for
presentation to the Parliament, certifying-
(a) whether the moneys shown in those exempt accounts as having been
expended for a purpose or service specified in those exempt accounts during
that financial year, or during the part of that financial year during which
they were exempt accounts, were properly expended in respect of that service
or purpose and in the public interest; and
(b) whether the amount standing to the credit of those exempt accounts at
the end of the financial year, or, if they ceased to be exempt accounts before
the end of the financial year, immediately before they ceased to be exempt
accounts-
(i) was held in cash, on deposit with a bank or partly in cash and
partly on deposit with a bank; and
(ii) equalled the amount ascertained by aggregating the amount standing
to the credit of those accounts at the commencement of the financial year and
the total specified in the notification so given to the responsible Minister
by the Auditor-General and subtracting from that aggregate the total of the
amounts of expenditure referred to in the certificate.
(6) The responsible Minister in respect of a Department or organization
shall comply with a request under sub-section (5) as soon as practicable after
he receives the request.
(7) The Auditor-General shall transmit a signed copy of a certificate
concerning the exempt accounts of a Department or organization in respect of a
financial year or a part of a financial year that is furnished to him in
compliance with a request under sub-section (5) to each House of the
Parliament at the same time as he transmits a signed copy of his report, in
respect of that financial year, relating to the Department or organization to
each House of the Parliament in accordance with section 53.
(8) A person to whom this sub-section applies shall not, either directly or
indirectly, and either while he is, or after he ceases to be, a person to
which this sub-section applies, divulge or communicate, except with the
consent of the Minister or, in the course of duty, to another person to whom
this sub-section applies, any information, acquired by him by reason of his
being a person to whom this sub-section applies, that relates to any moneys
allocated for crediting to the exempt accounts, or to any receipts or
expenditure recorded in the exempt accounts, of a Department or organization.
Penalty: $500.
(9) Except so far as the contrary intention appears-
(a) a provision of this Act, or of any other Act whether passed before or
after the commencement of this section, that authorizes or requires the
Auditor-General to inspect, examine or audit any accounts of, or relating to,
a Department or organization shall, in the case of a Department that is, or
has been, a prescribed Department or of an organization that is, or has been,
a prescribed organization, be taken to authorize or require the
Auditor-General to inspect, examine or audit only such accounts of, or
relating to, the Department or organization as are not exempt accounts of the
Department or organization; and
(b) nothing in this Act, or in any other Act whether passed before or after
the commencement of this section, shall be taken to authorize the
Auditor-General or any person appointed by the Auditor-General under section
11 to inspect or examine any documents or records of a Department, or of an
organization, that relate to expenditure that is recorded in the exempt
accounts of the Department or organization.
(10) In this section-
(a) a reference to the responsible Minister in respect of a Department
shall be read as a reference to the Minister administering that Department or
another Minister acting for and on behalf of the Minister administering that
Department;
(b) a reference to the responsible Minister in respect of an organization
shall be read as a reference-
(i) in the case of an organization established by or under an Act-to
the Minister administering the provisions of that Act that established, or
provided for the establishment of, the organization; or
(ii) in the case of any other organization-to the Minister declared by
the regulations to be the responsible Minister in respect of the
organization,
or another Minister acting for and on behalf of that Minister; and
(c) a reference to a person to whom sub-section (8) applies shall be read
as a reference to-
(i) the Auditor-General;
(ii) a person employed in the Auditor-General's Office; or
(iii) a person, not being a person employed in the Auditor-General's
Office, appointed by the Auditor-General under section 11.
(11) In this section, unless the contrary intention appears-
"accounts" includes financial statements;
"exempt accounts" means accounts, or a part of accounts, that, by virtue
of a declaration under sub-section (1), are to be treated as exempt accounts
of a Department or organization;
"prescribed Department" means a Department of State declared by the
regulations to be a prescribed Department for the purposes of this section;
"prescribed organization" means an organization declared by the
regulations to be a prescribed organization for the purposes of this section.
Heading omitted by No. 20, 1969, s. 30
* * * * * * * *
AUDIT ACT 1901 - SECT. 71.
Regulations
Sub-section (1) amended by No. 8, 1906, s. 14; No. 60, 1948, s. 40; No. 89,
1961, s. 23; No. 8, 1979, s. 61
SECT
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 accounts and
records;
(c) the necessary forms for all accounts and records 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;
(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; and
(g) the disposal of unclaimed property found on premises, or in an
aircraft, vessel, vehicle, container or receptacle, under the control of a
Department.
Sub-section (2) omitted by No. 8, 1979, s. 61; sub-section (3) omitted by No.
45, 1934, s. 2
* * * * * * * *
Amended by No. 8, 1906, s. 3; No. 60, 1948, s. 40; No. 93, 1966, s. 3
SECT
(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 - SECT. 72.
Directions by officers, &c.
Inserted by No. 8, 1979, s. 62
SECT
72. (1) The regulations (including regulations made in accordance with
section 63 or 63A) may-
(a) authorize the Minister, or the Secretary to the Department of Finance,
to give to officers, or to any other persons who are subject to the provisions
of this Act, directions for or in relation to any of the matters for and in
relation to which regulations may be made under this Act;
(b) authorize a prescribed officer of a Department to give to officers of,
or persons employed in, that Department directions for or in relation to any
of the matters referred to in paragraph (a);
(c) authorize a prescribed member of the Defence Force to give to members
of a prescribed part of the Defence Force, or to persons included in a
prescribed class of persons employed in the service of the Commonwealth,
directions for or in relation to any of the matters referred to in paragraph
(a);
(d) authorize a prescribed person employed in the service of the
Commonwealth to give to persons included in a prescribed class of persons
employed in the service of the Commonwealth directions for or in relation to
any of the matters referred to in paragraph (a); and
(e) provide that a contravention of, or failure to comply with, a direction
referred to in paragraph (a), (b), (c) or (d) shall be deemed to be a
contravention of the regulations.
(2) Subject to sub-section (3), directions referred to in sub-section (1)
shall not be inconsistent-
(a) with this or any other Act;
(b) with regulations in force under this Act or any other Act; or
(c) in the case of directions given under paragraph (b), (c) or (d) of
sub-section (1), with directions given under paragraph (a) of that
sub-section.
(3) Directions referred to in sub-section (1) that are given in pursuance of
regulations made in accordance with section 63 or 63A-
(a) shall not be inconsistent-
(i) with those regulations; or
(ii) in the case of any such directions given by a prescribed officer of
a Department or a prescribed member of the Defence Force-with any such
directions given by the Secretary to the Department of Finance or a person to
whom he has delegated his powers under sub-section (4); and
(b) subject to paragraph (a), may contain provisions inconsistent with the
provisions of this Act and, to the extent to which they are inconsistent with
any such provision, have effect notwithstanding that provision.
(4) The Secretary to the Department of Finance may, by writing signed by
him, delegate to an officer, either generally or otherwise as provided by the
instrument of delegation, all or any of his powers to give directions under
the regulations.
(5) A power so delegated, when exercised by the delegate, shall, for the
purposes of this Act and of the regulations, be deemed to have been exercised
by the Secretary to the Department of Finance.
(6) A delegation given under sub-section (4) does not prevent the exercise
of a power by the Secretary to the Department of Finance.
-----------
AUDIT ACT 1901 - SCHEDULE 1
SCH
SCHEDULES
Schedule 1 heading substituted by No. 8, 1979, s. 64
SCH
SCHEDULE 1
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 - SCHEDULE 2
Heading substituted by No. 8, 1979, s. 64
SCH
SCHEDULE 2
Substituted by No. 8, 1979, s. 63
SCH
FORM 1
Section 32
(1)
NOTIFICATION BY MINISTER FOR FINANCE
To the Auditor-General
I hereby notify you that it appears to me that the amount of $ , which
does
not exceed the amount available for expenditure in accordance with 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), is required (or is likely to be required) to be withdrawn 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
.
Minister for
Finance.
--------
Substituted by No. 8, 1979, s. 63
SCH
FORM 2
Section 32
(2)
CERTIFICATE OF AUDITOR-GENERAL
I certify that the amount specified in the within (or foregoing)
notification
by the Minister for Finance in relation to the appropriation of the
Consolidated Revenue Fund (or of the Loan Fund) set out in the notification
does not exceed
the amount available for expenditure, in accordance with 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.
--------
Amended by No. 36, 1978, s. 3; No. 8, 1979, s. 64
SCH
FORM 3
Section 32
(3)
WARRANT OF GOVERNOR-GENERAL
To the Minister for Finance
You are hereby authorized to draw from the Commonwealth Public Account the
amount of $ 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.
--------
Added by No. 8, 1979, s. 63
SCH
FORM 4
Section
49
Commonwealth Government
STATEMENT OF FINANCIAL TRANSACTIONS
$ million
------------------------------------------------------------------------------
-- Budget
Estimate Month
of Month
to
Month to -------------------------------- OUTLAYS
Defence . . . . . . . . . . . . . . . . . .
Education . . . . . . . . . . . . . . . . .
Health . . . . . . . . . . . . . . . . . . .
Social Security and Welfare . . . . . . . .
Housing . . . . . . . . . . . . . . . . . .
Urban and Regional Development (nec) and the
Environment . . . . . . . . . . . . . . . .
Culture and Recreation . . . . . . . . . . .
Economic Services-
Transport and Communication . . . . . . . .
Water Supply and Electricity . . . . . . .
Industry Assistance and Development . . . .
Labour and Employment . . . . . . . . . . .
Other Economic Services . . . . . . . . . .
General Public Services-
Legislative Services . . . . . . . . . . .
Law, Order and Public Safety . . . . . . .
Foreign Affairs and Overseas Aid . . . . .
General and Scientific Research (nec) . . .
Administrative Services . . . . . . . . . .
Not Allocated to Function-
Payments to or for the States, the Northern
Territory and Local Government Authorities
(nec) . . . . . . . . . . . . . . . . . . .
Public Debt Interest . . . . . . . . . . .
Allowance for Prospective Wage and Salary
Increases . . . . . . . . . . . . . . . . .
Unallocated Administrative Savings . . . .
--------------------------------
Total Outlays . . . . . . . . . . . . . .
--------------------------------
RECEIPTS
Taxation Revenue-
Customs Duty-
Imports . . . . . . . . . . . . . . . . .
Coal Exports . . . . . . . . . . . . . . .
Excise Duty . . . . . . . . . . . . . . . .
Sales Tax . . . . . . . . . . . . . . . . .
Income Tax-Individuals-Gross PAYE . . . . .
-Refunds . . . . . . . . . . . .
--------------------------------
-Net PAYE . . . . . . . . . . .
-Other . . . . . . . . . . . . .
-Companies . . . . . . . . . . . . .
-Withholding Tax-Dividends . . . . .
-Interest . . . . . . . . . . . . . . . . .
Payroll Tax . . . . . . . . . . . . . . . .
Departure Tax . . . . . . . . . . . . . . .
Estate Duty . . . . . . . . . . . . . . . .
Gift Duty . . . . . . . . . . . . . . . . .
Stamp Duty . . . . . . . . . . . . . . . .
Other Taxes, Fees and Fines . . . . . . . .
Remissions . . . . . . . . . . . . . . . .
--------------------------------
Total Taxation Revenue . . . . . . . . .
--------------------------------
Interest, Rent and Dividends . . . . . . . .
Net Receipts from Government Enterprise
Transactions . . . . . . . . . . . . . . . .
Sale of Existing Assets . . . . . . . . . .
--------------------------------
Total Receipts . . . . . . . . . . . . .
--------------------------------
SURPLUS (+) DEFICIT (-) . . . . . . . . . .
------------------------------------------------------------------------------
--
FINANCING TRANSACTIONS
Net overseas borrowings . . . . . . . . . .
Net proceeds of Australian Savings Bonds and
Special Bonds . . . . . . . . . . . . . . .
Net change in Treasury Notes on Issue . . .
Net proceeds of other loans raised in
Australia . . . . . . . . . . . . . . . . .
Borrowings from Reserve Bank . . . . . . . .
Use of cash balances . . . . . . . . . . . .
Other financing transactions in Australia .
--------------------------------
Total Financing Transactions . . . . . .
------------------------------------------------------------------------------
--
UNFUNDED DEBT AND BANK BALANCES AT
$ million
--------
Treasury Bills
Treasury Notes
Bank Balances
Secretary to the Department of Finance Minister for
Finance.
------------------------------------------------------------------------------
--
AUDIT ACT 1901 - EXTRACTS FROM AUDIT AMENDMENT ACT 1979. Payments made after
close of financial year. Auditor-General to question matters. Definitions.
Liability in respect of losses, &c. Permanent Head to take action in respect
of losses, &c. Recovery of amount. Burden of proof. Persons not liable twice
in respect of same loss, &c. Application to prescribed authorities.
SECT
EXTRACTS FROM AUDIT AMENDMENT ACT 1979
28. Section 36 of the Principal Act is amended-
(a) by omitting " Every appropriation " and substituting " Subject to
sub-section (2), every appropriation "; and
(b) by omitting the proviso and substituting the following sub-section:
" (2) Where moneys appropriated out of the Consolidated Revenue Fund
for
the service of a financial year have been advanced to an accounting officer
for
the purpose of making payments for purposes of a kind declared by the
regulations to be purposes to which this sub-section applies, the moneys so
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 commencement of this sub-section, shall be deemed
not to have lapsed. ".
* * * * * * * *
SECT
36. (1) * * * * * * * *
(2) Section 42 of the Principal Act is amended by omitting sub-sections
(2),
(3) and (4).
SECT
37. Sections 43 and 44 of the Principal Act are repealed.
Repeal of sections 43 and 44
* * * * * * * *
SECT
57. Section 70 of the Principal Act is repealed and the following Par t
inserted in its stead:
" PART XIIA-LOSSES OF, AND DAMAGE TO, PUBLIC PROPERTY
" 70AA. (1) In this Part, unless the contrary intention appears-
' Department ' means-
(a) a Department of State;
(b) a Department of the Parliament; or
(c) a branch or part of the Australian Public Service in relation to
which a person has, under an Act, the powers of, or exercisable by, the
Permanent Head of a Department of the Australian Public Service;
' officer ' means-
(a) a person who is employed under the Public Service Act 1922 and is
ordinarily performing duties in a Department;
(b) a member of the Commonwealth Teaching Service;
(c) a member of the Australian Navy, the Australian Army or the
Australian Air Force;
(d) a person who holds an office of Trade Commissioner or Assistant
Trade Commissioner under the Trade Commissioners Act 1933;
(e) a person other than a member of the Australian Navy who is
employed
under the Naval Defence Act 1910;
(f) a person who is employed under section 10 of the Supply and
Development Act 1939;
(z)(g) a Commonwealth Police Officer;
(z)(h) a member of the Police Force of the Australian Capital
Territory;
or
(j) a person employed by the Commonwealth (other than a person
referred
to in a preceding paragraph of this definition) who is included in a class of
persons employed by the Commonwealth declared by the regulations to be a
class
of persons to whom this paragraph applies;
' Permanent Head ' means-
(a) in relation to an officer who is employed in a Department of State
or a Department of the Parliament-the person who, under the Public Service
Act
1922, holds, or is performing the duties of, the office of Permanent Head of
that Department;
(b) in relation to an officer who is employed in a branch or part of
the
Australian Public Service referred to in paragraph (c) of the definition of '
Department ' in this section-the person who has the powers of, or exercisable
by, the Permanent Head of a Department of the Australian Public Service so
far
as those powers relate to that branch or part of that Service;
(c) in relation to an officer who is a member of the Commonwealth
Teaching Service-the person who holds, or is performing the duties of, the
office of Commonwealth Teaching Service Commissioner under the Commonwealth
Teaching Service Act 1972;
(d) in relation to a member of the Australian Navy, the Australian
Army
or the Australian Air Force or to a person, other than a member of the
Australian Navy, who is employed under the Naval Defence Act 1910-the person
who, under the Public Service Act 1922, holds, or is performing the duties
of,
the office of Secretary to the Department of Defence;
(e) in relation to a person who holds an office of Trade Commissioner
or
Assistant Trade Commissioner-the person who, under the Public Service Act
1922,
holds, or is performing the duties of, the office of Secretary to the
Department of Trade and Resources;
(f) in relation to a person who is employed under section 10 of the
Supply and Development Act 1939-the person who, under the Public Service Act
1922, holds, or is performing the duties of, the office of Secretary to the
Department of Productivity;
(z)(g) in relation to a Commonwealth Police Officer-the person holding,
or performing the duties of, the office, under the Public Service Act 1922,
of
Commissioner of Police of the Commonwealth Police Force;
(z)(h) in relation to a member of the Police Force of the Australian
Capital Territory-the person holding, or performing the duties of, the office
of Commissioner of Police of that Force; and
(j) in relation to a person included in a class of persons to whom
paragraph (j) of the definition of ' officer' in this sub-section applies-the
person holding, or performing the duties of, such office as is declared by
the
regulations to be, for the purposes of this Part, the office of Permanent
Head
in respect of that class of persons.
"(2) In this Part, unless the contrary intention appears, a reference to
property of the Commonwealth shall be read as including a reference to
chattels
the property of, or in the possession or under the control of, the
Commonwealth
or a prescribed authority.
"(3) For the purposes of this Part, an officer shall be taken to have
performed duties in a grossly negligent manner if he has displayed, in the
performance of those duties, a deliberate or serious disregard of reasonable
standards of care.
"70AB. (1) Subject to sub-section (2) and to any regulations made under
sub-section (12), where there occurs a loss of, or deficiency in, public
moneys, or the loss or destruction of, or damage to, other property of the
Commonwealth, an officer who, by his misconduct or by performing any of his
duties in a
grossly negligent manner, causes or contributes to the loss, deficiency,
destruction or damage is liable to pay to the Commonwealth an amount equal
to-
(a) in the case of a loss of, or deficiency in, public moneys-the amount
of
the loss or deficiency;
(b) in the case of loss or destruction of property-the value of the
property lost or destroyed; or
(c) in the case of damage of property-the expense of repairing the damage
to the property or the value of the property, whichever is the less.
"(2) Where the negligence or misconduct of an officer was not the sole
cause of any loss of, or deficiency in, public moneys, or of any loss or
destruction
of, or damage to, other property of the Commonwealth, the officer is liable
under sub-section (1) to pay to the Commonwealth so much only of the amount
that would, but for this sub-section, be payable under sub-section (1) as is
just and equitable having regard to the officer's share of responsibility for
the loss,
deficiency, destruction or damage.
"(3) Without limiting the generality of sub-section (1), an officer may,
under sub-section (4), (5) or (8), be under a liability to the Commonwealth
in
respect of a loss of, or deficiency in, public moneys, or the loss or
destruction of, or damage to, other property of the Commonwealth,
notwithstanding that he has not caused, or contributed to, the loss,
deficiency, destruction or damage by his misconduct or by performing any of
his duties in a
grossly negligent manner.
"(4) Where there occurs a loss of, or deficiency in, public moneys held
by
an officer by way of an advance, the officer is, subject to sub-section (7)
and
to any regulations made under sub-section (12), liable to pay to the
Commonwealth an amount equal to the amount of the loss or deficiency.
"(5) Where a loss of, or a deficiency in, public moneys occurs while the
moneys are under the control of an accounting officer as provided by
sub-section (6), the officer is, subject to sub-section (7) and to any
regulations made
under sub-section (12), liable to pay to the Commonwealth an amount equal to
the amount of the loss or deficiency.
"(6) For the purpose of sub-section (5), public moneys shall be taken to
be
under the control of an accounting officer if the moneys have been collected
or
received by the accounting officer but have not been paid to another person,
or
to the credit of a bank account, as required by directions in force under
this
Act and applicable to those moneys.
"(7) An officer is not liable to pay an amount to the Commonwealth under
sub-section (4) or (5) in respect of a loss of, or deficiency in, public
moneys
held by, or under the control of, the officer if the loss or deficiency
occurred notwithstanding that the officer had taken such steps as it was
reasonable, in
all the circumstances, for him to take to prevent any loss of the moneys, or
the occurrence of any deficiency in the moneys, as the case may be.
"(8) Where-
(a) the loss or destruction of, or damage to, property of the
Commonwealth
occurs while the property is under the control of an officer as provided by
sub-section (10); and
(b) when the property was delivered to the officer, the officer was
informed, in writing, and acknowledged, in writing, that the property was
delivered to him on the express condition that he would, at all times, take
strict care of the property,
the officer is, subject to sub-section (9) and to any regulations made
under
sub-section (12), liable to pay to the Commonwealth an amount equal to-
(c) in the case of the loss or destruction of the property-the value of
the
property; or
(d) in the case of damage to property-the expense of repairing the damage
to the property or the value of the property, whichever is the less.
"(9) An officer is not liable to pay an amount to the Commonwealth under
sub-section (8) in respect of the loss or destruction of, or damage to,
property of the Commonwealth if the loss, destruction or damage occurred
notwithstanding
that the officer had taken such steps as it was reasonable, in all the
circumstances, for him to take to prevent the loss or destruction of, or
damage
to, the property, as the case may be.
"(10) For the purpose of sub-section (8), property of the Commonwealth
shall be taken to be under the control of an officer if the property has been
delivered to the officer and has not been returned to the person entitled to
receive the property on behalf of the Commonwealth.
"(11) The Commonwealth is not entitled to recover amounts from the one
officer under 2 or more sub-sections of this section in respect of the same
loss, deficiency, destruction or damage.
"(12) The regulations may make provision for and in relation to the
reduction of the amount that would otherwise be the amount of the liability of
a person under this section in respect of a loss of, or deficiency in, public
moneys, or the loss or destruction of, or damage to, other property of the
Commonwealth.
"70AC. (1) Where the Permanent Head of an officer is satisfied that a
loss
of, or deficiency in, public moneys, or the loss or destruction of, or damage
to, other property of the Commonwealth, occurred in such circumstances as to
render the officer liable under section 70AB to pay an amount to the
Commonwealth in respect of the loss, deficiency, destruction or damage, the
Permanent Head shall determine, in writing, that the loss, deficiency,
destruction or damage so occurred and his assessment of the amount that the
officer is liable to pay to the Commonwealth under this Part in respect of
the
loss, deficiency, destruction or damage.
"(2) Where, under the regulations, an investigation is required to be
held
into a loss of, or deficiency in, public moneys, or into the loss or
destruction of, or damage to, other property of the Commonwealth, the
Permanent Head shall
not make a determination under sub-section (1) in respect of the loss,
deficiency, destruction or damage unless the investigation has been completed
and he has given consideration to a report of the results of the
investigation.
"(3) A Permanent Head shall cause a copy of a determination made by him
under sub-section (1) to be delivered to the officer concerned.
"(4) Application may be made to the Administrative Appeals Tribunal for a
review of a determination made by a Permanent Head under sub-section (1).
"(5) An officer to whom a copy of a determination has been delivered in
accordance with sub-section (3)-
(a) may, if he has not made application to the Administrative Appeals
Tribunal for review of the determination, notify the Permanent Head, in
writing, that he wishes his liability (if any), or the amount of his
liability, or both,
in respect of the loss, deficiency, destruction or damage to be determined by
a
court; and
(b) shall not, after he has so notified the Permanent Head, make
application to the Administrative Appeals Tribunal for review of the
determination.
"(6) Sub-section (1) does not authorize the making of a determination
with
respect to the liability of a person who was an officer when the liability
was
incurred but is no longer an officer.
"(7) A Permanent Head may, either generally or as otherwise provided by
the
instrument of delegation, by writing signed by him, delegate to an officer
any
of his powers under this section, other than this power of delegation.
"(8) A power so delegated, when exercised by the delegate, shall, for the
purposes of this Act, be deemed to have been exercised by the Permanent Head.
"(9) A delegation under this section does not prevent the exercise of a
power by the Permanent Head.
"70AD. (1) Subject to sub-section (3), where- (a) by virtue of a
decision given by the Administrative Appeals Tribunal, a determination made by
a Permanent Head under sub-section 70AC (1), or another determination that is,
under sub-section 43 (6) of the Administrative Appeals Tribunal Act 1975, to
be deemed to be a determination so made is in force; and (b) the
determination that is so in force contains an assessment of the amount that an
officer is liable to pay to the Commonwealth in respect of a loss of, or
deficiency in, public moneys, or the loss or destruction of, or damage to,
other property of the Commonwealth, the Commonwealth may recover from the
officer, by action in a court of competent jurisdiction, an amount equal to
the amount so assessed as a debt due by the officer to the Commonwealth.
"(2) Subject to sub-section (3), where- (a) the Administrative Appeals
Tribunal, upon determining an application made to it for the review of a
determination made by a Permanent Head under sub-section 70AC (1), has set
aside that determination and remitted the matter for reconsideration in
accordance with directions or recommendations of the Tribunal; (b) the
matter has been reconsidered by a Permanent Head and there is in force a
determination made by a Permanent Head, or another determination that is,
under sub-section 43 (6) of the Administrative Appeals Tribunal Act 1975, to
be deemed to be the determination made by a Permanent Head, upon the
reconsideration of the matter; and (c) the determination that is so in
force contains an assessment of the amount that an officer is liable to pay to
the Commonwealth in respect of a loss of, or deficiency in, public moneys, or
the loss or destruction of, or damage to, other property of the Commonwealth,
the Commonwealth may recover from the officer, by action in a court of
competent jurisdiction, an amount equal to the amount so assessed as a debt
due by the officer to the Commonwealth. "(3) Proceedings shall not be
instituted in a court under sub-section (1) or (2) in relation to a loss of,
or deficiency in, public moneys, or the loss or destruction of, or damage to,
other property of the Commonwealth- (a) unless the time for appealing to
the Federal Court of Australia from the decision of the Administrative Appeals
Tribunal in relation to the loss, deficiency, destruction or damage has
expired; or (b) if such an appeal has been instituted-unless the appeal
has been determined or withdrawn. "(4) Nothing in section 70AC or in
sub-sections 70AD (1), (2) or (3) shall be taken to affect the right of the
Commonwealth to recover from an officer who does not make application to the
Administrative Appeals Tribunal for review of the determination made by the
Permanent Head in respect of a loss of, or deficiency in, public moneys or the
loss or destruction of, or damage to, other property of the Commonwealth, by
action in a court of competent jurisdiction, the amount that the officer is
liable, under section 70AB, to pay to the Commonwealth in respect of the loss,
deficiency, destruction or damage whether or not the officer has given a
notification under sub-section 70AC (5).
SECT
"70AE. The burden of satisfying a court, the Administrative Appeals
Tribunal, a Permanent Head or the delegate of a Permanent Head that, by reason
of the provisions of sub-section 70AB (7) or (9) a person is not liable to pay
an amount to the Commonwealth that he would otherwise be liable to pay lies on
the person who alleges that he is not so liable. "70AF. (1) Section 70AB
shall not be taken to affect any right of the Commonwealth to recover an
amount from an officer otherwise than under this Part, but the Commonwealth
shall not recover amounts from the one officer both under this Part and
otherwise than under this Part in respect of the same loss, deficiency,
destruction or damage. "(2) The Commonwealth shall not recover an amount from
an officer both under section 70AB and under sub-section 70AD (1) or (2) in
respect of the same loss, deficiency, destruction or damage. "(3) Subject
to sub-section (4), it is not competent for the Commonwealth to commence, or
continue, legal proceedings against a person in respect of his liability for a
loss of, or deficiency in, public moneys, or the loss or destruction of, or
damage to, other property of the Commonwealth, after he has paid to the
Commonwealth, in respect of that liability, an amount equal to the assessed
amount of the loss, deficiency, destruction or damage. "(4) Sub-section
(3) does not prevent the Commonwealth from continuing proceedings instituted
against a person before the payment was made for the purpose only of obtaining
an order in respect of the costs of the proceedings. "70AG. Sections 70AB,
70AC, 70AD, 70AE and 70AF apply to and in relation to a prescribed authority
as if- (a) references in those sections to the Commonwealth (except
references to the property of the Commonwealth) were references to the
prescribed authority; (b) references in those sections to an officer were
references to a person who- (i) constitutes, or is acting as a person
constituting, the prescribed authority; (ii) is, or is acting as, a member of
the prescribed authority or is a deputy of such a member; or (iii) is
employed by the prescribed authority; (c) references in those sections to a
Permanent Head, in relation to an officer, were references to the person
holding, or performing the duties of, such office as is prescribed for the
purpose of this paragraph in respect of the prescribed authority; and (d)
references in those sections to property of the Commonwealth included
references to the property of the prescribed authority. ".
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-- NOTE TO EXTRACTS (z) Section 3 of the Australian Federal Police
(Consequential Amendments) Act 1979 amended section 70AA: (a) by
omitting paragraphs (g) and (h) of the definition of "officer" in
sub-section (1) and substituting- "(g) a member or special member of
the Australian Federal Police; or "; and (b) by omitting paragraphs (g)
and (h) of the definition of "Permanent Head" in sub-section (1) and
substituting- "(g) in relation to a member or special member of the
Australian Federal Police-the person holding, or performing the duties of, the
office of Commissioner of Police under the Australian Federal Police Act 1979;
and ". Section 3 of the Australian Federal Police (Consequential
Amendments) Act 1979 came into operation on 19 October 1979 (see section 2 of
that Act and Gazette 1979, No. S206, p. 1). Crown copyright subsists in this
legislation. Other than as permitted by law, no part may be reproduced in any
way without the permission of the Commonwealth. Requests should be in writing
to "The Secretary, Attorney-General's Department, Canberra, A.C.T. 2600 ".