Statutory Rules
1980 No. 101
REGULATIONS UNDER THE AUDIT ACT 1901*
I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Audit Act 1901.
Dated this eighth day of May 1980.
ZELMAN COWEN
Governor-General
By His Excellency’s Command,
Minister of State for Finance
FINANCE (OVERSEAS) REGULATIONS
Citation
1. These Regulations may be cited as the Finance (Overseas) Regulations.
Interpretation
2. In these Regulations, unless the contrary intention appears—
“ accounting office ” means an office of the Department of Finance established under regulation 3;
“ Australia ” includes the external Territories;
“ cashier ” means a person appointed to be a cashier under regulation 5;
“ chief accounting officer ” means a person appointed to be a chief accounting officer under regulation 4 or 5;
“ Department ” means—
(a) a Department of State;
(b) a Department of the Parliament;
(c) a prescribed authority the staff of which consists of persons employed under the Public Service Act 1922; or
* Notified in the Commonwealth of Australia Gazette on 15 May 1980.
(d) a branch of the Australian Public Service in relation to which a person who holds, or is performing the duties of, the office of—
(i) Auditor-General;
(ii) Commissioner of Taxation;
(iii) Commonwealth Ombudsman; or
(iv) Supervising Scientist for the Alligator Rivers Region,
has, under an Act, the powers of, or exercisable by, the Permanent Head of a Department of the Australian Public Service;
“ head of expenditure ” means—
(a) a division in the Schedule to an annual Appropriation Act that has no sub-division or items;
(b) a sub-division of a division in the Schedule to an annual Appropriation Act that has no items;
(c) an item of a division, or of a sub-division of a division, in the Schedule to an annual Appropriation Act;
(d) a Special Appropriation;
(e) a separate account of the Trust Fund; or
(f) a separate account of the Loan Fund;
“ overseas authorizing officer ”—
(a) in relation to an accounting office, means—
(i) a person appointed by the Minister under sub-section 34 (1) of the Act to authorize payments of amounts under that subsection; or
(ii) a person appointed by the Minister under sub-regulation 28 (1) to authorize payments of amounts under that sub-regulation; or
(b) in relation to an overseas office, means a person appointed by the Minister under sub-regulation 28 (2) to authorize payments of amounts under that sub-regulation;
“ overseas certifying officer ”—
(a) in relation to an accounting office, means—
(i) a person appointed by the Minister under sub-section 34 (2) of the Act to certify that payments of amounts under sub-section 34 (1) of the Act may properly be made; or
(ii) a person appointed by the Minister under sub-regulation 28 (3) to certify that payments of amounts under sub-regulation 28 (1) may properly be made; or
(b) in relation to an overseas office, means a person appointed by the Minister under sub-regulation 28 (3) to certify that payments of amounts under sub-regulation 28 (2) may properly be made;
“ overseas office ” means an office established by a Department of State other than the Department of Finance in a country outside Australia;
“ paymaster ” means a person appointed to be a paymaster under regulation 4;
“ Permanent Head ”, in relation to a Department, means—
(a) where the Department is 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) where the Department is a prescribed authority the staff of which consists of persons employed under the Public Service Act 1922—the person who has, under an Act, in relation to the branch or part of the Australian Public Service comprising the staff of the prescribed authority, 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; or
(c) where the Department is a branch of the Australian Public Service referred to in paragraph (d) of the definition of “ Department ”—the person who, in relation to that branch, has, under an Act, 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 of that Service;
“ receiver of public moneys ” means a person appointed to be a receiver of public moneys under regulation 4;
“ relevant Department ”, in relation to an overseas office, means the Department of State responsible for the establishment of the overseas office;
“ Secretary ” means the person who, for the time being, holds, or is performing the duties of, the office of Permanent Head of the Department of Finance;
“ supplies ” means supplies that are to be executed, furnished or performed for or by the Commonwealth, and includes works, stores and services that are to be so executed, furnished or performed;
“ the Act ” means the Audit Act 1901;
“ the Directions ” means the directions given by the Minister or Secretary under regulation 35.
Accounting offices
3. (1) The Minister may—
(a) establish offices of the Department of Finance at such places outside Australia as he thinks fit; and
(b) in respect of each office so established, determine the countries in relation to which the office may provide accounting services.
(2) An office of the Department of Finance established under the Finance Regulations, being an office that was providing accounting services in a place outside Australia immediately before the commencement of these Regulations, shall be deemed to be an office of the Department of Finance established by the Minister under this regulation on the date of commencement of these Regulations and the countries in relation to which that office provided accounting services immediately before the commencement of these Regulations shall be deemed, for the purposes of paragraph (1) (b), to be countries determined by the Minister in respect of that office.
Appointment of chief accounting officer, &c., for accounting office
4. For the purposes of these Regulations, the Secretary shall, in relation to each accounting office, appoint—
(a) an officer to be the chief accounting officer;
(b) an officer to be the receiver of public moneys; and
(c) an officer to be the paymaster,
for the accounting office.
Appointment of chief accounting officer, &c., for overseas office
5. The Permanent Head of the relevant Department in relation to an overseas office shall, for the purposes of these Regulations—
(a) appoint an officer to be the chief accounting officer; and
(b) subject to regulation 6, appoint an officer to be the cashier,
for the overseas office.
Overseas certifying officer not to be appointed as cashier
6. A person who is the overseas certifying officer for an overseas office shall not, without the approval of the Secretary, be appointed as the cashier for that overseas office.
Existing appointments
7. (1) A person who, immediately before the commencement of these Regulations, was the chief accounting officer, receiver of public moneys or paymaster for an office of the Department of Finance
referred to in sub-regulation 3 (2) shall be deemed to have been appointed under regulation 4 on the commencement of these Regulations to be—
(a) in the case of a person who was the chief accounting officer for that office—the chief accounting officer;
(b) in the case of a person who was the receiver of public moneys for that office—the receiver of public moneys; or
(c) in the case of a person who was the paymaster for that office—the paymaster,
for that office.
(2) A person who, immediately before the commencement of these Regulations, was the chief accounting officer or collector of public moneys for an overseas office shall be deemed to have been appointed under regulation 5 on the commencement of these Regulations to be—
(a) in the case of a person who was the chief accounting officer for that overseas office—the chief accounting officer; or
(b) in the case of a person who was the collector of public moneys for that overseas office—the cashier,
for that overseas office.
Responsibilities of chief accounting office
8. (1) The chief accounting officer for an accounting office or an overseas office shall be responsible for ensuring that the provisions of the Act, of these Regulations and of the Directions are complied with by the officers of the accounting office or overseas office under his control.
(2) Where an accounting office provides services for an overseas office, the chief accounting officer for the accounting office shall from time to time request the chief accounting officer for the overseas office to furnish to him—
(a) a statement of all amounts received by, or paid through, the overseas office during such period as he specifies; or
(b) such information as he requires in relation to any amount received by, or paid through, the overseas office,
and the chief accounting officer for the overseas office shall, within a period of 14 days after receiving the request, furnish to the chief accounting officer for the accounting office the statement or information so requested.
Responsibilities of receiver of public moneys
9. (1) The receiver of public moneys for an accounting office shall be responsible for collecting all public moneys received at the accounting office.
(2) The receiver of public moneys for an accounting office shall, daily or at such other intervals as the chief accounting officer for the accounting office directs, pay all moneys received by him—
(a) if paragraph (b) does not apply—into the bank account maintained in respect of the accounting office; or
(b) if there is more than one bank account maintained in respect of the accounting office—into one of those bank accounts,
and shall prepare, in such form as the Secretary approves, a statement in respect of those moneys.
Responsibilities of paymaster and cashier
10. (1) The paymaster for an accounting office shall be responsible for the payment of all amounts payable through the accounting office.
(2) The cashier for an overseas office shall be responsible for—
(a) collecting all public moneys received at the overseas office; and
(b) the payment of all amounts payable through the overseas office.
(3) The cashier for an overseas office shall pay all moneys received by him—
(a) if paragraph (b) does not apply—into the bank account maintained in respect of the overseas office; or
(b) if there is more than one bank account maintained in respect of the overseas office—into one of those bank accounts.
(4) Except where the Secretary otherwise determines, the paymaster for an accounting office or the cashier for an overseas office shall—
(a) obtain a receipt in respect of any amount paid by him;
(b) keep a cash book in a form approved by the Secretary;
(c) where an amount is to be paid by a cheque drawn on a bank account maintained in respect of the accounting office or overseas office, as the case may be—sign the cheque; and
(d) submit from time to time to the appropriate officer in relation to him a claim for the payment to him of an amount by way of an advance of a kind referred to in paragraph 29 (1) (a) or (b).
(5) In sub-regulation (4), “appropriate officer”—
(a) in relation to the paymaster for an accounting office—means the chief accounting officer for the accounting office or an officer appointed by him for the purposes of this regulation; or
(b) in relation to the cashier for an overseas office—means the chief accounting officer for the overseas office or an officer appointed by him for the purposes of this regulation.
Overseas authorizing officer to keep appropriation ledger
11. An overseas authorizing officer shall keep, in such form as the Secretary approves, an appropriation ledger in which he shall enter such particulars with respect to—
(a) the heads of expenditure under which moneys have been appropriated for the service of, or for specified expenditure in respect of, a financial year; and
(b) the amounts the payment of which he had authorized,
as the Secretary directs.
Responsibilities of overseas certifying officer
12. (1) An overseas certifying officer shall ensure, in respect of a claim for the payment of an amount that is submitted to him for certifying under sub-section 34 (2) of the Act or sub-regulation 28 (3) (not being a claim for a payment included in a class of payments that is a prescribed class of payments for the purposes of regulation 13), that the claim—
(a) is correct as to amount;
(b) is for expenditure that has been duly approved;
(c) is supported by all relevant vouchers or, where a relevant voucher is missing or defective, is supported by all other relevant vouchers (if any) and by a certificate given by the appropriate Permanent Head certifying that it is not reasonably possible to obtain the missing voucher or a copy thereof or a voucher that is not defective (as the case may be) and, if the claim is for payment in respect of supplies, certifying, in addition—
(i) as to the date on which, or the period during which, the supplies were executed, furnished or performed, as the case may be; and
(ii) that the supplies are a reasonable and proper charge against the public funds;
(d) is made out in the name of a person or authority to whom payment may be made;
(e) has not previously been paid;
(f) identifies the head of expenditure to which the amount is chargeable; and
(g) where the claim is for payment in respect of supplies—
(i) specifies, or is supported by a voucher that specifies, the date on which, or the period during which, the supplies were executed, furnished or performed, as
the case may be, and the rate at which the supplies were so executed, furnished or performed; and
(ii) is supported by a certificate given by the appropriate Permanent Head certifying that the requirements of the agreement relating to the supplies that are to be satisfied to entitle the claimant to payment have been satisfied.
(2) Where the Permanent Head of a Department gives in respect of a claim for the payment of an amount, not being a claim for payment in respect of supplies, a certificate certifying that the claim is for expenditure that has been duly approved, the expenditure to which the claim relates shall be deemed, for the purposes of sub-regulation (1), to have been so approved.
(3) In sub-regulation (1), “ appropriate Permanent Head ” means—
(a) where the claim submitted to the overseas certifying officer relates to supplies required by an accounting office—the Secretary;
(b) where the claim so submitted relates to supplies required by an overseas office—the Permanent Head of the relevant Department in relation to the overseas office; or
(c) where the claim so submitted relates to supplies required by a Department that are to be obtained through an overseas office—the Permanent Head of the Department requiring the supplies.
Overseas certifying officer may give certificate in certain circumstances after certain requirements have been complied with
13. (1) An overseas certifying officer may, in respect of a payment included in a prescribed class of payments, give a certificate under sub-section 34 (2) of the Act or sub-regulation 28 (3) if, after the requirements prescribed by sub-regulation (2) in respect of a payment of that class, and any relevant provisions of the Directions, have been complied with, he has no reason to believe that the payment may not properly be made.
(2) An overseas certifying, officer shall ensure, in respect of a claim for a payment included in a prescribed class of payments, that the payment—
(a) is for expenditure that has been duly approved; and
(b) is supported by a claim that identifies the head of expenditure to which the payment is chargeable.
(3) For the purposes of this regulation, each of the following classes of payments is a prescribed class of payments:
(a) payments of salary (including payments in the nature of salary);
(b) payments in respect of which the Permanent Head of a Department has certified—
(i) that the payments are based upon data prepared by a computer; and
(ii) that, in the preparation of that data, system controls and accounting procedures approved by the Minister have been employed;
(c) payments made by one Department to another Department;
(d) payments in satisfaction of claims in respect of which the Permanent Head of a Department has certified that a method of sample checking approved by the Minister for the purposes of this paragraph has been employed.
Bank accounts bearing designation “Australian Public Account”
14. (1) The Minister shall, in accordance with section 20 of the Act, open and maintain, with such banks outside Australia as he determines, such accounts, each bearing the designation “ Australian Public Account ”, as he deems fit.
(2) All moneys paid into a bank to the credit of an account maintained in accordance with sub-regulation (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 the Act, in any regulations made under the Act or in an instrument (including directions) under the Act or under those regulations shall, unless the contrary intention appears, be read as including a reference to the accounts for the time being maintained in accordance with sub-regulation (1).
(4) Where an account maintained with a bank outside Australia immediately before the commencement of these Regulations bore the designation “ Australian Public Account ”, the account shall be treated, for the purposes of this regulation, as if it had been opened by the Minister, in accordance with section 20 of the Act, on the date of commencement of these Regulations.
Opening of bank account in respect of overseas office
15. Where the Permanent Head of the relevant Department in relation to an overseas office is of the opinion that it is necessary to open a bank account in respect of the overseas office, the Permanent Head shall recommend to the Minister that a bank account be opened in respect of the overseas office.
Amount credited to bank account deemed to be advance to paymaster, &c.
16. Where a Department pays an amount into a bank to the credit of an account maintained in respect of an accounting office or an overseas office for the purpose of allowing payments that are, or shall become, payable through the accounting office or overseas office, as the
case may be, to be made by means of cheques drawn on that account, the payment of that amount into the bank shall, for the purposes of these Regulations, be deemed to be a payment by way of an advance made to the paymaster of the accounting office or the cashier of the overseas office, as the case may be.
Cheque not to be drawn on bank account for amount exceeding credit balance, &c.
17. The chief accounting officer for an accounting office or an overseas office shall not allow an amount to be paid by means of a cheque drawn on a bank account maintained in respect of the accounting office or overseas office, as the case may be, unless that amount together with the amount of any other cheque or cheques drawn on the account and not presented for payment to the bank does not exceed the credit balance of the account or such overdraft limit as is approved by the Minister in respect of the bank account.
Reconciliation of bank accounts
18. The chief accounting officer for an accounting office or an overseas office or an officer authorized by him for that purpose shall, at such intervals, not exceeding one month, as he thinks necessary to enable him to carry out his duties, in respect of the account, or each of the accounts, maintained at a bank in respect of the accounting office or overseas office—
(a) obtain from the bank—
(i) a statement showing the amount of the balance of the account as at the date of issue of the statement and setting out, in respect of each cheque drawn on the account that was paid by the bank after the date of issue of the statement last obtained from the bank under this paragraph or, where no statement has been previously obtained from the bank under this paragraph, the date on which the account was opened with the bank, the serial number of the cheque and the amount paid by the bank on the presentation of the cheque; and
(ii) except where it would be a contravention of the law of, or contrary to the banking practices prevailing in, the country in which the bank is situated for the bank to return to a person maintaining an account with the bank a cheque drawn on that account and accepted for payment by the bank—the cheques the particulars of which are set out in that statement; and
(b) reconcile the amount of the balance shown on that statement with the amount that, according to—
(i) in the case of a bank account maintained in respect of an accounting office—the accounting records of the accounting office; or
(ii) in the case of a bank account maintained in respect of an overseas office—the accounting records of the overseas office,
is the amount of the balance of that account on the date of issue of the statement.
Investment of credit balances of bank accounts
19. (1) The chief accounting officer for an accounting office or overseas office may, with the approval of the Minister, invest in interest-bearing deposits with a bank, moneys standing to the credit of a bank account maintained in respect of the accounting office or overseas office.
(2) A chief accounting officer may accept as sufficient security for moneys invested with a bank under sub-regulation (1) a deposit receipt issued by the bank in respect of the moneys so invested.
Arrangements for payment of moneys outside Australia
20. (1) Except where the Minister otherwise determines, an amount that is payable by the Commonwealth in a country outside Australia shall, subject to this regulation, be paid—
(a) if an accounting office provides accounting services in relation to that country—through that accounting office;
(b) if paragraph (a) does not apply but an overseas office is established in that country—through that overseas office; and
(c) in any other case—by a bank draft or a bank transfer.
(2) Where payment, at the request of a Department, of an amount outside Australia is to be made through an overseas office, the Department requesting payment shall, if required to do so by the overseas office or the relevant Department in relation to the overseas office, provide to that last-mentioned Department an advance in Australian currency for an amount not exceeding the amount of the payment.
(3) The amount of any advance made in accordance with sub-regulation (2) shall be credited to the head of expenditure entitled “ Advance to the Minister for Finance ” in the appropriation ledger of the relevant Department in relation to the overseas office and shall be adjusted upon the receipt from the overseas office of a voucher supporting the payment of the amount in respect of which the advance was made.
Request for procurement of supplies by overseas office
21. (1) Where—
(a) supplies that are required by a Department in Australia or by an accounting office are to be obtained through an overseas office; or
(b) supplies that are required by an overseas office are to be obtained through another overseas office,
the Department, accounting office, or overseas office requiring the supplies may forward to the chief accounting officer for the overseas
office through which the supplies are to be obtained a request in respect of those supplies.
(2) A request in respect of supplies shall not be forwarded to an overseas office under sub-regulation (1) unless—
(a) the Department, accounting office or overseas office requiring the supplies has prepared a requisition for the supplies; and
(b) the requisition has been approved in accordance with the Finance Regulations or these Regulations, as the case requires.
(3) A request referred to in sub-regulation (1) in respect of supplies that are to be obtained through an overseas office (in this sub-regulation referred to as the “ first-mentioned overseas office ”)—
(a) shall state—
(i) that a requisition for the supplies has been prepared by the Department, accounting office or overseas office requiring the supplies; and
(ii) that the requisition has been approved in accordance with the Finance Regulations or these Regulations, as the case may be;
(b) shall, in relation to each of the steps to be taken for obtaining the supplies (other than the steps referred to in paragraph (a) ), indicate whether the first-mentioned overseas office or the Department, accounting office or overseas office requiring the supplies is responsible for ensuring that the step is taken; and
(c) shall, in relation to each step to be taken by the first-mentioned overseas office, contain such instructions as the Department, accounting office or overseas office requiring the supplies considers necessary to enable the supplies to be obtained in accordance with the requirements of the Department, accounting office or overseas office, as the case may be.
(4) Without limiting the generality of paragraph (3) (b), the reference in that paragraph, in relation to supplies that are to be obtained through an overseas office, to the steps to be taken for obtaining the supplies shall be read as including a reference to—
(a) calling quotations or tenders, as the case requires;
(b) placing the order for the supplies;
(c) certification that the supplies have been executed, furnished or performed, as the case may be; and
(d) payment of the account.
(5) Where instructions referred to in paragraph (3) (c) in relation to a request in respect of supplies forwarded to the chief accounting officer for an overseas office—
(a) are insufficient to enable the supplies to be obtained in accordance with the requirements of the Department, accounting office or overseas office requiring the supplies; or
(b) cannot, for any season outside the control of the chief accounting officer, be carried out,
the chief accounting officer may refer the request back to the Department, accounting office or overseas office, requiring the supplies for further instructions.
Requisition for supplies
22. (1) Where—
(a) supplies are required by an overseas office; or
(b) supplies that are required by a Department are to be obtained through an overseas office and a request in respect of those supplies has not been forwarded to the overseas office under regulation 21,
the chief accounting officer for the overseas office shall cause a requisition for those supplies to be prepared and to be submitted for approval to a person authorized by sub-regulation (3) to approve the requisition.
(2) Where supplies are required by an accounting office, the chief accounting officer for the accounting office shall cause a requisition for those supplies to be prepared and to be submitted for approval to a person authorized under sub-regulation (3) to approve the requisition.
(3) The following persons are authorized to approve requisitions for supplies:
(a) in the case of a requisition for supplies required by an overseas office—the Minister of State administering the relevant Department in relation to the overseas office or an officer appointed by him for the purpose;
(b) in the case of a requisition for supplies required by a Department, being supplies that are to be obtained through an overseas office and in respect of which a request has not been forwarded to the overseas office under regulation 21—the Minister of State administering the Department requiring the supplies or an officer appointed by him for the purpose;
(c) in the case of a requisition for supplies required by an accounting office—the Minister.
Expenditure in cases of emergency
23. Where supplies—
(a) are required by, or are to be obtained through, an overseas office; or
(b) are required by an accounting office,
in circumstances where delay would be detrimental to the purpose for which the supplies are required, expenditure of an amount that, or of amounts the aggregate of which, does not exceed $2,000 may, with the approval of a person authorized, to approve a requisition for the supplies, be incurred in respect of the supplies before a requisition for the supplies is prepared or approved.
Quotations
24. (1) Subject to regulation 26, where—
(a) supplies the estimated cost of which exceeds $100 are required by an accounting office or an overseas office or are to be obtained through an overseas office; and
(b) there is no existing contract between the Commonwealth and a supplier under which those supplies can be obtained in the country in which the accounting office or overseas office, as the case may be, has been established,
then, unless competitive tenders are invited in respect of those supplies, the chief accounting officer for the accounting office or overseas office, as the case may be, shall, if practicable, cause at least 3 competitive quotations for those supplies to be obtained.
(2) A quotation referred to in sub-regulation (1)—
(a) may, in the case of a quotation for supplies the estimated cost of which does not exceed $250, be submitted orally or in writing; and
(b) shall, in the case of a quotation for supplies the estimated cost of which exceeds $250, be in writing.
(3) Where a quotation referred to in sub-regulation (1) is submitted orally, the details of the quotation shall be recorded by the officer receiving the quotation.
Tenders to be invited for certain supplies
25. Subject to regulation 26, where supplies the estimated cost of which exceeds $5,000 are required by an accounting office or an overseas office or are to be obtained through an overseas office, an officer shall not enter into a contract, or place an order, for those supplies or any of those supplies unless competitive tenders have been invited in respect of those supplies.
Cases in which quotations or tenders are not required
26. (1) Regulations 24 and 25 do not apply to—
(a) supplies the expenditure on which is authorized by the Governor-General; or
(b) supplies that are to be obtained from or through—
(i) the Government of another country;
(ii) a body corporate, or an unincorporated body, established for a public purpose by or under any enactment of another country; or
(iii) a municipal or other local governing body in another country.
(2) Where the Secretary has certified, in respect of supplies, or a, class of supplies, specified in the certificate, that compliance with regulation 24 or 25 is impracticable or inexpedient, that regulation does not apply to those supplies or to supplies included in that class of supplies.
Tender Board
27. The Minister of State administering a relevant Department in relation to an overseas office may establish a Tender Board the functions of which shall be—
(a) to invite tenders in respect of supplies that are required by, or are to be obtained through, the overseas office; and
(b) to examine the tenders received in pursuance of such an invitation and accept one of them.
Authorization, &c., in relation to cash payments, &c.
28. (1) The paymaster for an accounting office shall not pay an amount, or cause or permit an amount to be paid, in cash 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-regulation.
(2) The cashier for an overseas office shall not pay an amount, or cause or permit an amount to be paid—
(a) in cash; or
(b) out of a bank account designated as an imprest account,
except by way of, or for the purposes of, a payment that has been authorized by a person appointed by the Minister for the purposes of this sub-regulation.
(3) A person appointed for the purposes of sub-regulation (1) or (2) shall not authorize the payment of an amount under that sub-regulation unless—
(a) after making such checks as are specified in the Directions, he is satisfied that moneys are lawfully available for the payment of the amount;
(b) a person (who may be the same person as the first-mentioned person) appointed by the Minister for the purposes of this sub-regulation 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 specified in the Directions have been complied with.
(4) For the purposes of sub-regulation (3), 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 of the Act; 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.
(5) Subject to regulation 13, a person appointed for the purposes of sub-regulation (3) shall not give a certificate under that sub-regulation in relation to the payment of an amount unless, after the provisions of regulation 12 and any relevant provisions of the Directions have been complied with, he is satisfied that the payment may properly be made.
Advances
29. (1) The paymaster for an accounting office or the cashier for an overseas office shall not pay an amount, or cause or permit an amount to be paid, by way of an advance unless that payment is an advance of one of the following kinds:
(a) an advance to a paymaster for an accounting office or a cashier for an overseas office to enable him to pay accounts in cash, to purchase stamps or postal orders or to cash cheques for payees;
(b) an advance to an officer for cash expenditure or to enable change to be given in connection with the receipt of public moneys;
(c) an advance to an officer to enable him to make a payment by way of an advance to another officer, or to pay to the other officer an amount due to the other officer, in respect of—
(i) salary, wages or a payment in the nature of salary or wages;
(ii) a sustenance, living or other allowance;
(iii) a travelling allowance or travelling expenses; or
(iv) medical or dental expenses;
(d) an advance to an officer in respect of—
(i) salary, wages or a payment in the nature of salary or wages;
(ii) a sustenance, living or other allowance;
(iii) a travelling allowance or travelling expenses;
(iv) medical or dental expenses; or
(v) any other allowance that, under the terms and conditions of his employment, is payable to the officer in relation to his service outside Australia;
(e) an advance to an officer, being an advance of a kind approved by the Secretary for the purposes of this regulation.
(2) The paymaster for an accounting office or the cashier for an overseas office shall not pay an amount, or cause or permit an amount to be paid, to an officer of a Department by way of an advance of a kind referred to in sub-regulation (1) unless the Minister of State administering the Department or an officer appointed by him for the purpose has approved the payment of the amount.
(3) An officer who receives an advance of a kind referred to in paragraph (1) (a), (b), (c) or (e) shall not use the advance for a purpose other than the purpose for which the advance is made.
Transfer of advances
30. (1) Where an amount was paid, through an accounting office or ah overseas office, to an officer of a Department by way of an advance of a kind referred to in paragraph 29 (1) (a), (b), (c) or (e), the paymaster for the accounting office or the cashier for the overseas office, as the case may be, may, with the approval of the appropriate officer, transfer that amount, or a part of that amount, to another officer of that Department in payment or part-payment of an advance the payment of which to that other officer has been authorized in accordance with the Act or these Regulations.
(2) Where an amount has, in accordance with sub-regulation (1), been transferred from an officer to another officer, the first-mentioned officer shall, for the purposes of sub-regulation 29 (3) or regulation 31, 32 or 33, be deemed not to have received the amount so transferred.
(3) An officer who receives an advance under sub-regulation (1) shall not use the advance for a purpose other than the purpose for which it was made.
(4) In sub-regulation (1) “ appropriate officer ” means—
(a) where the amount referred to in that sub-regulation was paid through an accounting office—the Secretary; or
(b) where the amount referred to in that sub-regulation was paid through an overseas office—the Permanent Head of the relevant Department in relation to that overseas office.
Record of advances
31. (1) The Secretary shall, in relation to each accounting office, appoint an officer to keep a register of advances for the accounting office in which the officer shall record, or cause to be recorded, particulars of any advance received by an officer and the payment of which was made through the accounting office or an overseas office for which the accounting office provides accounting services.
(2) The Permanent Head of a Department shall, in relation to each overseas office established by the Department, other than an overseas office for which an accounting office provides accounting services, appoint an officer to keep a register of advances for the overseas office in which the officer shall record, or cause to be recorded, particulars in respect of any advance received by a person and the payment of which was made through the overseas office.
(3) Without limiting the generality of sub-regulation (1) or (2), a reference in these sub-regulations to particulars in respect of an advance shall include—
(a) particulars referred to in any voucher furnished by the person in relation to the advance in accordance with paragraph 32 (1) (a); and
(b) particulars of any repayment referred to in paragraph 32 (1) (b) or (c) in relation to the advance.
Adjustments in respect of advances
32. (1) Except where the Secretary otherwise determines, an officer who has received an amount by way of an advance of a kind referred to in paragraph 29 (1) (c) or (d) shall, within the period prescribed in relation to an advance of that kind—
(a) where the amount so received has been used for the purpose for which the advance was made—furnish vouchers in respect of that amount to any officer responsible, under these Regulations or the Finance Regulations, for the keeping of a register of advances;
(b) where a part of the amount so received has been used for the purpose for which the advance was made—
(i) furnish vouchers in respect of that part of the amount to any officer responsible, under these Regulations or the Finance Regulations, for the keeping of a register of advances; and
(ii) repay to any receiver of public moneys or cashier an amount equal to so much of the amount so received as was not used for the purpose for which the advance was made; or
(c) where the amount so received was not used for the purpose for which the advance was made—repay an amount equal to that amount to any receiver of public moneys or cashier.
(2) For the purposes of sub-regulation (1), each of the following periods is prescribed:
(a) in relation to an advance referred to in paragraph 29 (1) (c)—the period of 14 days immediately following the day on which the advance was made;
(b) in relation to an advance referred to in paragraph 29 (1) (d)—
(i) where the advance is in respect of a travelling allowance or travelling expenses—the period of 14 days immediately following the completion of the journey in relation to which the advance was made;
(ii) where the advance is in respect of medical or dental expenses or an allowance referred to in subparagraph 29 (1) (d) (v)—the period of 4 months immediately following the day on which the advance was made;
(iii) in any other case—the period of 14 days immediately following the day on which the advance was made.
(3) Where an officer who has received an amount by way of an advance of a kind referred to in paragraph 29 (1) (d) does not become entitled to, or becomes entitled to a part of, the salary, wages, payment or allowance in respect of which the advance was made, the advance, or so much of the advance as relates to that part of the salary, wages, payment or allowance to which the officer is not entitled, shall, for the purposes of sub-regulation (1), be taken not to have been used for the purpose for which the advance was made.
Review of advances
33. (1) Where an officer has received an amount by way of an advance of a kind referred to in sub-regulation 29 (1) and—
(a) the amount of the advance exceeds the amount that, in the circumstances, the officer requires for the purpose for which the advance was made; or
(b) in the case of an advance referred to in regulation 32, the officer fails to comply with the provisions of that regulation, in relation to that advance,
the appropriate officer shall inform the chief accounting officer for the accounting office or overseas office accordingly.
(2) Where a chief accounting officer has received information in relation to an advance under sub-regulation (1), the chief accounting officer shall—
(a) in the case of an advance to which paragraph (1) (a) relates—take all steps that are necessary to recover the amount of the excess referred to in that paragraph; or
(b) in the case of an advance referred to in regulation 32—
(i) take all steps that are necessary to recover from the officer who has received the advance any amount in respect of which a voucher has not been furnished or a repayment has not been made in accordance with that regulation; and
(ii) inform the Permanent Head of the Department that has requested that the advance be made to the officer of the failure of the officer to comply with the provisions of that regulation.
(3) In sub-regulation (1), “ appropriate officer ”—
(a) in relation to an officer who has received an amount referred to in that sub-regulation through an accounting office or an overseas office for which that accounting office provides accounting services—means the officer appointed under sub-regulation 31 (1) to keep the register of advances for that accounting office; or
(b) in relation to an officer who has received an amount referred to in that sub-regulation through an overseas office other than an overseas office for which an accounting office provides accounting services—means the officer appointed under sub-regulation 31 (2 ) to keep the register of advances for that overseas office.
Minister may direct an officer to inspect books
34. The Minister may from time to time direct an officer of the Department of Finance to inspect the accounts and records of an accounting officer at an overseas office and to report to him on the result of the inspection.
Directions
35. (1) The Minister or the Secretary may give to officers or to any other persons who are subject to the provisions of the Act, directions for or in relation to any matter referred to in paragraph (a), (b), (c), (d), (e) or (f) of sub-section 63 (1) of the Act.
(2) The Permanent Head of a Department referred to in paragraph (a), (b) or (c) of the definition of “ Department ” in regulation 2 may give to officers of, or persons employed in, that Department, directions for or in relation to any matter referred to in paragraph (a) (b), (c), (d), (e) or (f) of sub-section 63 (I) of the Act.
(3) The Permanent Head of a Department referred to in paragraph (d) of the definition of “ Department ” in regulation 2 may give to persons employed in the branch of the Australian Public Service in relation to which that person has, Under an Act, the powers of, or exercisable by, the Permanent Head of a Department of the Australian
Public Service directions for or in relation to any matter referred to in paragraph (a), (b), (c), (d), (e) or (f) of sub-section 63 (1) of the Act.
(4) Where, by virtue of a determination made under a provision of these Regulations, that provision does not apply in the circumstances specified in the determination, the power conferred by sub-regulation (1), (2) or (3) extends to the giving of directions for and in relation to the matter dealt with by that provision in the circumstances so specified.
Delegation by Minister
36. (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 the powers under these Regulations, other than this power of delegation.
(2) A power so delegated, when exercised by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised by the Minister.
(3) A delegation under this regulation does not prevent the exercise of a power by the Minister.
Delegation by Secretary
37. (1) The Secretary may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to an officer any of the powers under these Regulations, other than this power of delegation.
(2) A power so delegated, when exercised by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised by the Secretary.
(3) A delegation under this regulation does not prevent the exercise of a power by the Secretary.
Delegation by Permanent Head
38. (1) The Permanent Head of a Department other than the Department of Finance may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to an officer any of the powers under these Regulations, other than his powers under sub-regulation 35 (2) or (3), as the case may be, and this power of delegation.
(2) A power delegated by the Permanent Head of a Department, when exercised by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised by the Permanent Head.
(3) A delegation by the Permanent Head of a Department under this regulation does not prevent the exercise of a power by the Permanent Head.
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