Audit Amendment Act 1979 (Cth)
An Act to amend the
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
(2) The
(2) Sections 18, 19, 28, 39 and 51 and sub-sections 24(2), (3) and (4) shall come into operation on such date as is, or such respective dates as are, fixed by Proclamation.
(3) Sub-section 36(2) and sections 37 and 57 shall come into operation on a date to be fixed by Proclamation.
(4) Sub-section 4(1) shall be deemed to have come into operation on 1 July 1978.
(5) The amendment of section 36a of the Principal Act specified in the Schedule shall be deemed to have come into operation on 1 July 1978.
(a) by inserting after the definition of “accounting officer” the following definition:
“‘Auditor-General’s Office’ means the branch of the Australian Public Service under the direct control of the Auditor-General;”;
(b) by omitting the definitions of “Department” and “public moneys” and substituting the following definitions:
“‘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 bylaws) 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 Commonwealth Police Officer;
(e) a member of the Police Force of the Australian Capital Territory; 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;”;
(c) by adding “or a prescribed authority” at the end of the definition of “stores”;
(d) by omitting the definition of “the Commonwealth Public Account”; and
(e) by adding at the end thereof the following sub-sections:
“(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.
“(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.
“(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.
“(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.
“(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.
“(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.”.
(a) by inserting in sub-section (1) “the Northern Territory or” before “an external Territory”; and
(b) by omitting from sub-section (1) “any such Territory” and substituting “ the Northern Territory or an external Territory”.
(2) Section 2a of the Principal Act is further amended by omitting sub-section (2) and substituting the following sub-section:
“(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.”.
“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.”.
“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
“(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.”.
(2) Salary and allowances paid before the commencement of this
section to a person acting as the Auditor-General by reference to the
respective rates at which salary and allowances were payable to the
Auditor-General under the
“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.”.
(2) A person holding an appointment under section 11 of the Principal Act immediately before the commencement of this section continues to hold that appointment upon the commencement of this section as if it had been made under sub-section 11(1) of the Principal Act as amended by this Act.
“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.”.
(a) by omitting from sub-section (1) “accounts books vouchers documents and papers” and substituting “accounts and records”; and
(b) by omitting from sub-section (2) “book document or record” and substituting “records”.
“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.”.
(2) A person authorized to act under section 14b of the Principal Act immediately before the date of commencement of this section shall be deemed to be authorized, on that date, to act under section 14b of the Principal Act as amended by this Act, but his authorization may be revoked by the Auditor-General.
(a) by omitting from sub-section (1) “sections thirteen, fourteen, fourteen a and fourteen b of this Act” and substituting “sections 13, 14, 14a, 14b, 41 and 48e”;
(b) by omitting from sub-section (2) “section thirteen, fourteen or fourteen b of this Act” and substituting “section 11, 13, 14, 14b, 41 or 48e”;
(c) by omitting from sub-section (3) “section thirteen, fourteen or fourteen b of this Act” and substituting “section 11, 13, 14, 14b, 41 or 48e”;
(d) by omitting from sub-section (3) “accounts, books, documents or papers” and substituting” accounts or records”; and
(e) by omitting from sub-section (4) “section thirteen, fourteen or fourteen b of this Act” and substituting “section 11, 13, 14, 14b, 41 or 48e”.
“18. An overdraft on a public or official account at a bank shall not be arranged without the authority of the Minister.”.
(2) An overdraft maintained on a public or official account at a bank immediately before the date of commencement of this section shall, on and after that date, be deemed to be an overdraft arranged with the authority of the Minister for Finance under section 18 of the Principal Act as amended by this Act.
“PART IV—COLLECTION OF MONEYS AND SECURITIES”.
“(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.”.
(2) An account maintained with a bank immediately before the
commencement of this section for the purposes of a provision of this Act, the
regulations or any directions given under this Act or the regulations, being an
account that was opened by, or by authority of, the Treasurer or the Minister
for Finance, shall, in a case where the account was not opened in accordance
with an agreement that was expressed to have been made under section 20 of the
“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).”.
(2) Where an account maintained with a bank immediately before the commencement of this section, bore the designation “Commonwealth Public Account” or a designation that included the words “Commonwealth Public Account” and described the purpose or purposes of the account, the account shall be treated, for the purpose of section 21 of the Principal Act as amended by this Act, as if it had been opened by the Minister, in accordance with section 20 of the Principal Act as so amended, on the date of commencement of this section.
Accounting officers to pay money, &c., to Minister or bank, &c.
“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.
“23. The Minister shall daily pay into the Commonwealth Public Account all public moneys received by him.”.
(2) A direction in force under section 22 of the Principal Act immediately before the date of commencement of this section has effect, on and after that date, as if it had been given by the Minister for Finance under section 22 of the Principal Act as amended by this Act.
“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.
“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.”.
“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.”.
(2) A warrant in force immediately before the date of commencement of this section under section 32 of the Principal Act has effect on and after that date as if it had been issued under section 32 of the Principal Act as amended by this Act.
(a) by omitting from sub-section (1) “any bank account in which the Commonwealth Public Account is kept” and substituting “the Commonwealth Public Account”;
(b) by omitting from sub-section (3) “section thirty-six c of this Act” and substituting “section 36c or 58a”; and
(c) by omitting from sub-section (4) “in which the Commonwealth Public Account is kept” and substituting “comprised in the Commonwealth Public Account”.
“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 an 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.”.
(2) Section 34 of the Principal Act is repealed and the following section substituted:
“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).”.
(3) Upon the commencement of this sub-section—
(a) a person who, immediately before the commencement of this section, held an appointment by the Minister under sub-section 34(1) of the Principal Act for the purpose of authorizing the payment of accounts shall be deemed to have been appointed by the Minister under sub-section 34(1) of the Principal Act as amended by this Act for the purposes of that sub-section; and
(b) a person who, immediately before the commencement of this section, held an appointment by the Minister under sub-section 34(1) of the Principal Act for the purpose of certifying as to the correctness of accounts shall be deemed to have been appointed by the Minister under sub-section 34(2) of the Principal Act as amended by this Act for the purposes of that sub-section.
(4) The Minister may, at any time, revoke the appointment of a person referred to in sub-section (3).
“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.”.
“(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.”.
“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
“(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.”.
(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.”.
“
“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.”.
(a) by omitting “returns, cash sheet statements, accountable receipts, accounts and receipts sent or made available to him” and substituting “accounts and records kept in accordance with section 40”; and
(b) by adding at the end thereof the following sub-section:
“(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).”.
(2) Section 42 of the Principal Act is amended by omitting sub-sections (2), (3) and (4).
“
“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;
(d) the Commonwealth Police Force; or
(e) the Police Force of the Australian Capital Territory;
‘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.
“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.
“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.
“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.
“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.
“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 for 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.
“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.
“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).
“
“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.
“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.
“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.
“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 subsection 48l(6), (7) or (9).
(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.”.
(a) by omitting from paragraph (b) of sub-section (1) “books and accounts” and substituting “accounts and records”;
(b) by omitting from paragraph (c) of sub-section (1) “books and documents” and substituting “accounts and records”;
(c) by omitting from paragraph (e) of sub-section (1) “and” (last occurring);
(d) by adding at the end of sub-section (1) the following word and paragraph:
“, 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.”; and
(e) by omitting sub-section (2).
“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.”.
FORM 1 Section 32(1)
NOTIFICATION BY MINISTER FOR FINANCE
To the Auditor-General
, which does not
exceed the amount available for
expenditure in accordance with the appropriation of the Consolidated Revenue
Fund (
Dated this day of , 19 .
Minister for Finance.
FORM 2 Section 32(2)
CERTIFICATE OF AUDITOR-GENERAL
I certify that the amount specified in the within (
Dated this day of , 19 .
Auditor-General.
(2) The Second Schedule to the Principal Act is further amended by adding at the end thereof the following Form:
FORM 4 Section 49
Budget Estimate | Month of | Months to | Months to |
OUTLAYS | |||
Defence............................................................................... | |||
Education............................................................................ | |||
Health.................................................................................. | |||
Social Security and Welfare................................................ | |||
Housing............................................................................... | |||
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Culture and Recreation........................................................ | |||
Economic Services– | |||
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General Public Services– | |||
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Not Allocated to Function– | |||
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FORM 4—continued
Budget Estimate | Month of | Months to | Months to |
Taxation Revenue– | |||
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Interest, Rent and Dividends…..…..…..…..…..…..….. | |||
Net Receipts from Government Enterprise Transactions | |||
Sale of Existing Assets…..…..…..…..…..…..…..…..… | |||
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Net overseas borrowings…..…..…..…..…..…..…..….. | |||
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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…..…..…….. | |||
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Treasury Bills
Treasury Notes
Bank Balances
Secretary to the Department of Finance Minister for Finance.
(2) Where a regulation (including a regulation referred to in sub-section (1)) provides for the giving of directions, at any time after this Act receives the Royal Assent and before the date fixed under sub-section 2(2) or (3) for the commencement of a provision of this Act, directions may be given under that regulation for the purposes of that Act as amended by that provision as if that provision had come into operation on the date on which this Act receives the Royal Assent and, if the direction is given under a regulation so referred to, as if that regulation had come into operation before the direction is given, but a direction so given shall not come into operation before the date fixed under that subsection in relation to that provision or the date on which the regulation under which it is given comes into operation, whichever is the later date.
(a) the accounts and records kept in accordance with section 40 in respect of the Auditor-General’s Office; and
(b) his examination of the parts of the statements transmitted to the Auditor-General under section 50 that relate to the Auditor-General’s Office,
shall relate to the financial year that commenced on 1 July 1978.
(2) The amendments of the Principal Act effected by sections 42, 43, 45 and 60 of this Act apply to and in relation to the financial year that commenced on 1 July 1978 and to each subsequent financial year.
SCHEDULE Section 64
FORMAL AMENDMENTS
1. The following provisions of the Principal Act are amended by omitting any number expressed in words that is used, whether with or without the addition of a letter or letters, to identify a section of that Act or of another Act and substituting that number expressed in figures:
Sections 21a, 33b, 52, 53(1), (2) and (3), 54 and 62(1a).
2. The following provisions of the Principal Act are amended by omitting the words “of this Act” and “of this section” (wherever occurring):
Sections 21a, 33b, 52, 53(1), (2) and (3), 54 and 62(1a).
SCHEDULE-continued
3. The Principal Act is further amended as set out in the following table:
Provision | Amendment |
Section 1................................ | Omit “the first day of January One thousand nine hundred and two”, substitute “1 January 1902”. |
Section 5(2) (c)...................... | Omit “fourteen consecutive days or for twenty-eight days in any twelve months”, substitute “14 consecutive days or for 28 days in any 12 months”. |
Section 6(1)............................ | Omit “Public Service of the Commonwealth” (wherever occurring), substitute “Australian Public Service”. |
Section 6(2)............................ | Omit “service of the Commonwealth”, substitute “Australian Public Service”. |
Section 7(2)............................ | Omit “seven days” (wherever occurring), substitute “7 days”. |
Section 7(3)............................ | Omit “forty-two days”, substitute “42 days”. |
Section 8................................ | Omit “the First Schedule to this Act”, substitute “Schedule 1”. |
Section 9(2)............................ | Omit “the First Schedule to this Act”, substitute “Schedule 1”. |
Section 20(2).......................... | (a) Omit “one year”, substitute “1 year”. (b) Omit “six months”, substitute “6 months”. |
Section 35(2).......................... | Omit “paragraphs (a), (b) and (c) of the last preceding sub-section”, substitute “paragraphs (1)(a), (b) and (c)”. |
Section 36A........................... | Omit “‘Advance to the Minister’”, substitute “‘Advance to the Minister for Finance’”. |
Section 37(2).......................... | Omit “seven days”, substitute “7 days”. |
Section 42(1a)....................... | Omit “fourteen days”, substitute “14 days”. |
Section 50a............................ | Omit “in pursuance of the |
Section 52(a).......................... | Omit “sub-section (1) of section thirty-seven of this Act”, substitute “sub-section 37(1)”. |
Section 53(1).......................... | Omit “fourteen days”, substitute “14 days”. |
Section 53(2).......................... | Omit “fourteen days”, substitute “14 days”. |
Section 53(4).......................... | Omit “fourteen days”, substitute “14 days”. |
Section 55(2).......................... | Omit “Such account shall be called ‘the Loan Fund’ “, substitute “The account referred to in sub-section (1) shall be called the Loan Fund”. |
Section 58.............................. | Omit “‘Suspense Account’”, substitute “Suspense Account”. |
Section 64(1).......................... | Omit “seven years”, substitute “7 years”. |
Section 64(2).......................... | Omit “two years”, substitute “2 years”. |
Section 64(3).......................... | Omit “paragraph (a) of sub-section (1) of this section”, substitute “paragraph (1) (a)”. |
Section 65.............................. | Omit “fifteen years”, substitute “15 years”. |
Section 66(2).......................... | Omit “four years”, substitute “4 years”. |
Section 68.............................. | Omit “four years”, substitute “4 years”. |
Section 69.............................. | Omit “One hundred dollars”, substitute “$100”. |
First Schedule........................ | Omit “FIRST SCHEDULE”, substitute “SCHEDULE 1”. |
Second Schedule.................... | Omit “SECOND SCHEDULE”, substitute “SCHEDULE 2”. |
Second Schedule—Form 3.... | Omit “the amount of dollars and cents”, substitute “the amount of $”. |
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