Audit Acts Amendment Act of 1968 (Qld)

6 ANNO SEPTIMO DECIMO ELIZABETHAE SECUNDAE REGINAE No. 2 of 1968 An Act to Amend "The Audit Acts, 1874 to 1967," in certain particulars [ASSENTED TO 4TH APRIL, 19681 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. (1) Short title. This Act may be cited as "The Audit Acts Amendment Act of 1968 " and shall be read as one with "The Audit Acts, 1874 to 1967," herein referred to as the Principal Act. (2) Collective title. The Principal Act and this Act may be collectively cited as " The Audit Acts, 1874 to 1968." 2. Insertion of new s. 32 in 38 Vic. No. 12. "The Audit Act of 1874" is amended by inserting immediately prior to section thirty-three the following section:- " [32.] Audit of stores. The Auditor-General or such officers of his staff as he may from time to time appoint shall audit the accounts and records of all officers in charge of stores or other property of or in the possession or under the control of the State or any Corporation or Instrumentality the accounts of which are by law required to be audited by the Auditor-General, and shall take such steps as he deems necessary to satisfy himself that the stores or other property have been properly accounted for." 3. Repeal of and new s. 35 inserted in 38 Vic. No. 12. " The Audit Act of 1874 " is amended by repealing section thirty-five and inserting in its stead the following section:- " [35.] Detailed audit of receipts and disbursements . (a) The Auditor- General or such officers of his staff as he may from time to tir..e appoint shall visit and inspect the Treasury and the various Public Accounting

Audit Acts Amendment Act of 1968, No. 2 7 Offices in Brisbane and throughout the State as often in each year as circumstances permit and shall carefully examine and audit the books, accounts and vouchers in such offices aforesaid and shall ascertain whether the whole of the revenue collections have been duly accounted for and also whether the moneys received from the Treasury for that purpose have been duly and properly paid to the several persons entitled to receive the same: Provided that the Auditor-General at his discretion may dispense with all or any part of the audit in respect of any accounts or stores. (b) On the completion of any examination and audit the Auditor- General shall transmit to the Treasurer a report containing such particulars as to the state of such offices and of the books accounts and vouchers therein as he may consider requisite and necessary and such report shall contain a statement of surcharges in respect of all sums found on such examination to have been irregularly and negligently omitted to be collected or not duly accounted for and of all payments for which the necessary receipts and vouchers shall not have been produced."