Audit (Amendment) Act 1945 (1946 No 1) (NSW)

AUDIT (AMENDMENT) ACT.

Act No. 1, 1946.

An Act to amend the Audit Act, 1902, in certain respects; and for purposes con­ nected therewith. [Assented to, 7th January, 1946.]

BE it enacted by the King's Most Excellent Majesty, lative Council and Legislative Assembly of New South by and with the advice and consent of the Legis­	Wales in Parliament assembled, and by the authority of
the same, as follows :—

(1) This Act may be cited as the "Audi t (Amend­ ment) Act, 1945."

1 .

(2) The Audit Act, 1902, as amended by subsequent Acts and by this Act, may be cited as the Audit Act, 1902-1945.

2. (1) The Audit Act, 1902, is amended—

(a)	by omitting paragraph (b) of section twenty- seven ;
(b)	by omitting paragraph (b) of section twenty- eight.
(c)	by omitting section forty-two and by inserting in lieu thereof the following section:—

(2) (a) Upon the recommendation of the
Auditor-General the Treasurer may by notifica­
tion published in the Gazette declare that such accounts

42. (1) Every accounting officer shall, in respect of any account paid by him, obtain an acquittance from the person to whom the same is payable or some person authorised by such firstmentioned person for the amount so paid.

accounts or classes of accounts as may be speci­ fied in the notification shall be excluded from the operation of subsection one of this section.

In respect of any account or class of accounts so excluded the following provisions shall apply :—

(i)  The account, except cash payments in respect of salaries, wages or allow­ ances, shall be paid by cheque crossed and marked "no t negotiable" which shall be despatched to the person to whom the account is payable in accord­ ance with any direction contained in the notification.

(ii)   Any cash payments in respect of salaries, wages or allowances which are excluded from the provisions of subsection one of this section shall be made in accordance with any direction contained in the notification.

(iii)   The paying officer authorised in that behalf by the Colonial Treasurer shall prepare and sign a certificate setting out that the account has been paid in the manner prescribed by subparagraph (i) or subparagraph (ii) of this para­ graph, whichever is applicable.

(b) The Treasurer may from time to

time by notification published in the Gazette

vary or rescind any notification referred to in
this subsection.

(d) by inserting at the end of subsection two of section forty-six the words " o r by a certificate by the paying officer so authorised to give the certificate as provided in section forty-two";

(e) (i) by omitting from paragraph (a) of subsec­ tion two of section fifty the words "properly paid to the several persons entitled to receive the same" and by inserting in lieu thereof the words "properly disbursed";

(ii)

(ii)   by inserting in subsection three of the same section after the word " rece ip t s" the words " o r certificates of paying officers";

(f)	by inserting in section fifty-one after the word " s a m e " the words " o r without the production of a certificate signed by the paying officer so authorised to give the certificate as provided in
section forty-two' ' ;

(g) by omitting section fifty-six;

(li) (i) by omitting from subparagraph (iii) of paragraph (a) of subsection one of section fifty-eight the words " in the form in the Fifth Schedule";

(ii)   by omitting subparagraph (iv) of the same paragraph;

(iii)   by omitting from subparagraph (ii) of paragraph (b) of the same subsection the words " in the form in the Sixth Schedule";

(iv)   by omitting from paragraph (d) of the same subsection the words " in the form in the Eighth Schedule";

(i)   by inserting next after section fifty-nine the following new section:—

59A. (1) The Treasurer shall within eight weeks after the close of each financial year

transmit to the Auditor-General— (a) Income and Expenditure Accounts in respect of—

(i)   the Government Railways and any other service carried out by the Commissioner for Railways;

(ii)   the Metropolitan Transport Ser­ vices and the Newcastle and District Transport Services;

(iii) the Maritime Services Board—
Sydney Harbour Trust ;

(iv)

(iv) such other undertakings or

activities as the Governor may

from time to time direct.

(b) A statement in the form in the Ninth Schedule showing for such year the net result of the combined operations of the Consolidated Revenue Fund and of the undertakings and activities to which paragraph (a) of this subsection applies.

(2) The accounts and statements to which subsection one of this section applies shall be deemed to be part of the Public Accounts.

(j)	by omitting from section sixty the words "if in accordance with the requirements of this Act, as provided for in section fifty-eight, and shall also prepare and sign a full report on such Public Accounts showing" and by inserting in lieu thereof the words " a s provided for in section fifty-eight, each income and expenditure account to which paragraph (a) of subsection one of section 59A applies, and the statement referred to in paragraph (b) of subsection one of section 59A, if in accordance with the require­ ments of this Act, and shall in respect of each account current and each income and expendi­ ture account prepare and sign a full report showing";
(k)	by omitting from section sixty-two the words
from the Treasurer the Public Accounts as "within six weeks after the date of receiving

aforesaid," and by inserting in lieu thereof the words " a s soon as practicable after receiving from the Treasurer the Public Accounts, but not later than the thirtieth day of September in the year following that to which the Public Accounts relate ."

(1) by omitting the Second, Fifth, Sixth and Eighth

Schedules.

(m)

(m) by inserting at the end of the Schedules the following new Schedule:—

N I N T H S C H E D U L E (Section 5 9 A ) .

A G G R E G A T E S T A T E M E N T S H O W I N G T H E N E T RESULT OF T H E

C O M B I N E D O P E R A T I O N S O F T H E C O N S O L I D A T E D R E V E N U E

F U N D A N D O F T H E U N D E R T A K I N G S P R E S C R I B E D I N

S E C T I O N 59A.

Year ended 30 th J u n e ,

De­

Page . F u n d or Under tak ing . Surplus. ficiency.

Consolidated Revenue F u n d ...

D e p a r t m e n t of Rai lways

Metropoli tan Transpor t Services Newcastle a n d Distr ict Trans­

p o r t Services

Marit ime Services Boa rd—

Sydney Harbour Trus t . . .

Tota l

N e t Adjus tment on account of recoupment of deb t charges by the above Under tak ings t o Consolidated Revenue F u n d

Add

Deduc t

S u r P l u s

N e t

Deficiency

I hereby certify t h a t t he above is a correct s t a tement of

t he ne t resul t of t h e funds and under tak ings specified there in dur ing the year ended 30th J u n e , , a n d is in accordance wi th t he requi rements of the Audi t Act , 1902, section 59A.

Given under m y h a n d th is d a y of

19

Auditor-General .

(2)

(2) The amendments made by paragraphs (a) and (b) of subsection one of this section shall be deemed to have commenced upon the ninth day of October, one thousand nine hundred and forty-one.