Commonwealth Finance Minister’s (Norfolk Island) Orders 2011 (Cth)
Commonwealth Finance Minister’s
(Norfolk Island) Orders 2011
as amended
made under subsection 48T(1) of the
Norfolk Island Act 1979
This compilation was prepared on 5 August 2015
taking into account amendments up to Commonwealth Finance Minister’s (Norfolk Island) Amendment Orders 2015
Prepared by the Australian Government Solicitor, Canberra
Contents
PART 1 PRELIMINARY
1 Name of Orders
2 Purpose
3 Commencement
4 Application of these Orders to entities which cease to exist
PART 2 BUDGETS
Division 1 Budget Estimates
5 Chief Executive Officer to prepare budget estimates for the Administration of Norfolk Island (Act, s 48A)
6 Responsible manager to prepare budget estimates for Territory authorities (Act, s 48A)
Division 2 Annual Budgets
Subdivision 1 — Annual budget for the Administration of Norfolk Island
7 Administrator to prepare annual budget for the Administration of Norfolk Island (Act, s 48A)
8 Certificate required to be attached to annual budget of the Administration of Norfolk Island
9 Financial policy objectives and strategies statement (Act, s 48A)
10 Administrator to prepare budgeted financial statements for the Administration of Norfolk Island (Act, s 48A)
Subdivision 2 — Annual budgets for Territory authorities
11 Administrator to prepare annual budgets for Territory authorities (Act, s 48A)
12 Administrator and responsible manager to prepare budgeted financial statements for Territory authorities (Act, s 48A)
Division 3 Budget review
13 Administrator to release mid-year budget report
14 Administrator to release final budget outcome report
PART 3 FINANCIAL REPORTING AND AUDIT
Division 1 General requirements
15 Financial statements to comply with the Act, these Orders and Australian Accounting Standards
Division 2 Annual financial statements
16 Administrator to prepare annual financial statements (Act, s 48B)
17 Responsible manager to prepare annual financial statements for Territory authorities (Act, ss 48B & 48K)
18 True and fair view (Act, s 48B)
19 Certificates required to be attached to annual financial statements (Act, s 48B)
Division 3 Periodic Financial Statements
20 Administrator to prepare periodic financial statements (Act, s 48H)
21 Responsible manager to prepare periodic financial statements (Act, ss 48H & 48K)
22 Administrator to publicly release periodic financial statements (Act, s 48H)
Division 4 Presentation of annual and periodic financial statements
23 Financial reporting form (Act, ss 48A & 48H)
24 Materiality (Act, ss 48A & 48H)
25 Refunds (Act, ss 48A & 48H)
Division 5 Note disclosures
26 Appropriations (Act, s 48B)
27 Administrator may determine an activity to be a Government Business Enterprise
28 Additional reporting of Government Business Enterprises and Funds (Act, ss 48B & 48H)
29 Investments (Act, s 48B)
30 Related party disclosures (Act, s 48B)
31 Ex-gratia payments (Act, s 48B)
Division 6 Audit
32 Financial statements must be presented to the Auditor-General (Act, s 48B)
33 Administrator to publicly release audit report (Act, s 48C)
34 Administrator to publicly release performance audit reports (Act, s 48E)
35 Chief Executive Officer to establish and maintain an audit committee
PART 4 ANNUAL REPORT
36 Audit report and consolidated financial statements to be included in the annual report (Act, s 48J)
37 Chief Minister to publicly release annual report (Act, s 48J)
PART 5 COMMITMENTS TO SPEND PUBLIC MONEY OF THE TERRITORY OR MONEY OF A TERRITORY AUTHORITY
38 Entering into an arrangement
39 Approval of proposals to enter into arrangements
40 Administrator to approve arrangements beyond available appropriation
41 Responsible Commonwealth Minister to be notified of significant expenditure
42 Procurement
43 Grants
PART 6 ACCOUNTS AND RECORDS
44 Requirements of accounts and records (Act, ss 48P & 48Q)
45 Notional payments and receipts
PART 7 INSTRUCTIONS AND DELEGATIONS
46 Chief Executive Officer’s Instructions (Act, ss 48M & 48N)
47 Administrator may delegate certain functions
48 Chief Executive Officer may delegate certain functions
PART 8 DICTIONARY AND INTERPRETATION
49 Dictionary
50 Application of these Orders
51 Instruments under these Orders
PART 9 TRANSITIONAL
52 Transitional
PART 1 PRELIMINARY
Name of Orders
These Orders are the Commonwealth Finance Minister’s (Norfolk Island) Orders 2011.
Purpose
(1)These Orders establish minimum financial reporting, management and accountability requirements to be met by the Norfolk Island Government.
(2)These Orders promote transparency of the Norfolk Island Government’s financial position to help ensure accountability of the Norfolk Island Government for its financial management, to present and future generations.
Note 1 Throughout these Orders, all terms in bold and italics are defined in Part 8 (Dictionary and Interpretation).
Note 2 Additional financial requirements or guidance may be set out in Norfolk Island enactments, CEO Instructions issued in accordance with clause 46 (Chief Executive Officer’s Instructions), or policies of the Administration of Norfolk Island.
Commencement
(1)These Orders apply from 1 March 2011, subject to the following subclauses.
(2)Part 2 (Budgets) of these Orders applies to annual budgets, mid-year budget reports and final budget outcome reports, prepared for the budget year starting on 1 July 2011 and later budget years.
(3)Part 3 (Financial Reporting and Audit) of these Orders applies to financial statements prepared for reporting periods ending on or after 1 July 2011.
(4)Part 4 (Annual Report) of these Orders applies to annual reports prepared for the financial year starting on 1 July 2011 and later financial years.
Application of these Orders to entities which cease to exist
If the Administration of Norfolk Island, a Territory authority, or a Government Business Enterprise, ceases to exist on or after 1 July 2011, these Orders apply to that entity up to the date that it ceased to exist.
Note ‘Administration of Norfolk Island’ is defined in subsection 5(2) of the Norfolk Island Act 1979.
PART 2 BUDGETS
Division 1 Budget Estimates
Chief Executive Officer to prepare budget estimates for the Administration of Norfolk Island (Act, s 48A)
(1)The Chief Executive Officer must prepare budget estimates for the Administration of Norfolk Island for:
(a)each financial year, to enable the annual budget to be prepared under clause 7 (Administrator to prepare annual budget for the Administration of Norfolk Island); and
(b)any other periods directed by the Administrator.
(2)The budget estimates required under subclause (1) must be based on reasonable costings, provide appropriate context for decision making and, where applicable be:
(a)in a form specified by the Administrator; and
(b)provided as required by the Administrator.
Note ‘Administrator’ and ‘Chief Executive Officer’ are defined in subsection 4(1) of the Norfolk Island Act 1979.
Responsible manager to prepare budget estimates for Territory authorities (Act, s 48A)
(1)A responsible manager must prepare budget estimates for each Territory authority for which they are responsible for:
(a)each financial year, to enable the annual budget to be prepared under clause 11 (Administrator to prepare annual budgets for Territory authorities); and
(b)any other periods directed by the Administrator.
(2)The budget estimates required under subclause (1) must be based on reasonable costings, provide appropriate context for decision making and, where applicable be:
(a)in a form specified by the Administrator; and
(b)provided as required by the Administrator.
Note ‘Responsible manager’ and ‘Territory authority’ are defined in subsection 4(1) of the Norfolk Island Act 1979.
Division 2 Annual Budgets
Subdivision 1 — Annual budget for the Administration of Norfolk Island
Administrator to prepare annual budget for the Administration of Norfolk Island (Act, s 48A)
(1)The Administrator must prepare and publicly release before the start of the budget year, an annual budget for the Administration of Norfolk Island, for the budget year.
Note 1 Subsection 48A(2) of the Norfolk Island Act 1979 requires annual budgets to be prepared in accordance with these Orders. Subsection 48A(4) of the Norfolk Island Act 1979 requires the Administrator to give a copy of each annual budget to the responsible Commonwealth Minister.
Note 2 The requirement to publicly release the annual budget for the Administration of Norfolk Island may be satisfied by publishing the annual budget online on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
(2)The annual budget required under subclause (1) is to include:
(a)the certificate required under clause 8 (Certificate required to be attached to annual budget of the Administration of Norfolk Island); and
(b)the financial policy objectives and strategies statement required under clause 9 (Financial policy objectives and strategies statement); and
(c)a statement of the economic and other assumptions used in the annual budget, including the identification of any sensitivity to the annual budget, quantified if possible, to changes in these assumptions; and
(d)the budgeted financial statements required under clause 10 (Administrator to prepare budgeted financial statements for the Administration of Norfolk Island), for the budget year and the following 3 financial years; and
(e)the Appropriation Ordinance for the budget year.
Note Subsection 48(1) of the Norfolk Island Act 1979 requires money of the Public Account of Norfolk Island to be issued or expended only as authorised by an appropriation made by enactment.
(3)The annual budget required under subclause (1) is to take into account all Norfolk Island Government decisions and all other circumstances that may have a material effect on the annual budget.
(4)The annual budget required under subclause (1) is to be based on applicable Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board and identify, in general terms, any ways in which it departs from those statements.
Certificate required to be attached to annual budget of the Administration of Norfolk Island
(1)The Administrator and the Chief Executive Officer must attach a signed and dated certificate to the annual budget for the Administration of Norfolk Island, required under clause 7 (Administrator to prepare annual budget for the Administration of Norfolk Island), stating whether the annual budget, in their opinion:
(a)complies with matters required to be disclosed under clause 7 (Administrator to prepare annual budget for the Administration of Norfolk Island), clause 9 (Financial policy objectives and strategies statement) and clause 10 (Administrator to prepare budgeted financial statements for the Administration of Norfolk Island); and
(b)is based on reasonable estimates of expected revenue in the budget year; and
(c)is based on reasonable costings for expected expenses and asset purchases in the budget year.
(2)If the annual budget for the Administration of Norfolk Island does not comply with paragraphs (1)(a) to (c), the Administrator and the Chief Executive Officer must disclose appropriate information and explanations so as to comply with those requirements and the reasons for forming this view.
(3)The certificate required under subclause (1) must also state whether the Administrator or the Chief Executive Officer are aware of any circumstances that could significantly impact the annual budget for the Administration of Norfolk Island that have not been taken into consideration in its preparation, identify those circumstances and the reasons for forming the view to not include them.
Financial policy objectives and strategies statement (Act, s 48A)
(1)The Administrator must prepare a financial policy objectives and strategies statement for the Administration of Norfolk Island.
(2)The financial policy objectives and strategies required under subclause (1) must:
(a)state the Norfolk Island Government’s long-term financial objectives within which shorter-term financial policy will be framed; and
(b)explain the broad strategic priorities on which the annual budget for the Administration of Norfolk Island is based; and
(c)state the key financial measures, for the budget year and the following 3 financial years, that the Norfolk Island Government has identified as being important and against which financial policy will be set and assessed, including:
(i)the estimated costs in total and for each significant activity, for the budget year and the following 3 financial years; and
(ii)the sources of funds necessary for spending in the budget year and the following 3 financial years; and
(d)specify financial policy actions taken or to be taken which are temporary in nature, adopted for the purpose of moderating cyclical fluctuations in economic activity, and indicate the process for their reversal; and
(e)state the reasons for any changes from the previous financial policy objectives and strategies statement.
(3)If the Norfolk Island Government wants to change its financial policy objectives and strategies statement, it may do so at any time, by the Administrator publicly releasing a new financial policy objectives and strategies statement.
Note The requirement to publicly release a new financial policy objectives and strategies statement may be satisfied by publishing the new financial policy objectives and strategies statement online on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
10 Administrator to prepare budgeted financial statements for the Administration of Norfolk Island (Act, s 48A)
(1)The Administrator must prepare budgeted financial statements for the Administration of Norfolk Island.
(2)The budgeted financial statements required under subclause (1) must include:
(a)an estimated statement of comprehensive income (including estimated actuals for the prior financial year); and
(b)an estimated balance sheet (including estimated actuals for the prior financial year); and
(c)an estimated statement of changes in equity; and
(d)an estimated cash flow statement.
(3)Unless otherwise stated, Division 4 (Presentation of annual and periodic financial statements) of Part 3 (Financial Reporting and Audit) of these Orders applies to the annual budgeted financial statements required under subclause (1).
(4)The annual budgeted financial statements required under subclause (1) do not require the disclosure of comparative information under paragraph 23(1)(c).
Subdivision 2 — Annual budgets for Territory authorities
11 Administrator to prepare annual budgets for Territory authorities (Act, s 48A)
(1)The Administrator must prepare and publicly release before the start of the budget year, a proposed annual budget for each Territory authority, for the budget year.
Note The requirement to publicly release the annual budget for each Territory authority may be satisfied by publishing the annual budget online on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
(2)The annual budgets required under subclause (1) are to include:
(a)a statement outlining:
(i)the broad strategic priorities on which the annual budget is based; and
(ii)the key financial measures, for the budget year and the following 3 financial years, that the Territory authority has identified as being important and against which financial policy will be set and assessed, including:
(A)the estimated costs in total and for each significant activity, for the budget year and the following 3 financial years; and
(B)the sources of funds necessary for spending in the budget year and the following 3 financial years; and
(b)the budgeted financial statements required under clause 12 (Administrator and responsible manager to prepare budgeted financial statements for Territory authorities), for the budget year and the following 3 financial years.
(3)The annual budgets required under subclause (1) are to take into account all relevant decisions of the Norfolk Island Government and the responsible manager of the relevant Territory authority, and all other circumstances that may have a material effect on the annual budgets.
(4)The annual budgets required under subclause (1) are to be based on applicable Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board and identify, in general terms, any ways in which they depart from those statements.
12 Administrator and responsible manager to prepare budgeted financial statements for Territory authorities (Act, s 48A)
(1)The Administrator must prepare budgeted financial statements for each Territory authority.
(2)To assist the Administrator in performing his or her duties under subclause (1), a responsible manager must prepare budgeted financial statements for each Territory authority for which they are responsible.
(3)The budgeted financial statements required under subclauses (1) and (2) must be prepared in accordance with the requirements in subclauses 10(2) to (4).
Note To assist the Administrator in preparing budgeted financial statements for each Territory authority, the responsible manager must provide budgeted financial statements prepared in accordance with the requirements in subclauses 10(2) to (4), for the budget year and the following three financial years, and any other information, as requested by the Administrator, in accordance with section 48K of the Norfolk Island Act 1979.
Division 3 Budget review
13 Administrator to release mid-year budget report
(1)The Administrator must publicly release a mid-year budget report, to provide updated information to allow the assessment of the Administration of Norfolk Island’s financial performance against its current financial policy objectives statement.
(2)The mid-year budget report required under subclause (1) must also include an assessment of the year-to-date performance of each Territory authority against its annual budget.
(3)The mid-year budget report must be produced within 7 months of the start of the budget year.
Note The requirement to publicly release the mid-year budget report may be satisfied by publishing the report online on the Norfolk Island Government Information website or other authoritative Norfolk Island Government website.
14 Administrator to release final budget outcome report
(1)The Administrator must publicly release a final budget outcome report, requiring an evaluation of the Norfolk Island Government’s actual performance against the annual budget.
(2)The final budget outcome report is to be produced within 4 months following the end of the budget year.
Note 1 The final budget outcome report for the Norfolk Island Government includes the Administration of Norfolk Island and all Territory authorities.
Note 2 The requirement to publicly release the final budget outcome report may be satisfied by publishing the report online on the Norfolk Island Government Information website or other authoritative Norfolk Island Government website.
PART 3 FINANCIAL REPORTING AND AUDIT
Division 1 General requirements
15 Financial statements to comply with the Act, these Orders and Australian Accounting Standards
The Administration of Norfolk Island, each Territory authority and the consolidated entity, must prepare annual and periodic financial statements that comply with:
(a)the Act; and
(b)Part 3 (Financial Reporting and Audit) of these Orders; and
(c)Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board that apply for the reporting period.
Division 2 Annual financial statements
16 Administrator to prepare annual financial statements (Act, s 48B)
(1)The Administrator must prepare annual financial statements for:
(a)the Administration of Norfolk Island; and
(b)each Territory authority; and
(c)the consolidated entity.
Note To assist the Administrator in preparing annual financial statements for the consolidated entity and each Territory authority, the responsible manager must provide the annual financial statements prepared under clause 17 (Responsible manager to prepare annual financial statements for Territory authorities) and any other information, as requested by the Administrator, in accordance with section 48K of the Norfolk Island Act 1979.
(2)The annual financial statements required under subclause (1) must be presented in the following order:
(a)certificates required under clause 19 (Certificates required to be attached to annual financial statements); and
(b)primary financial statements (statement of comprehensive income, balance sheet, statement of changes in equity and cash flow statement); and
(c)schedules and notes to the financial statements.
(3)For the purposes of AASB 127 (Consolidated and Separate Financial Statements) and the annual financial statements required for the consolidated entity in paragraph 16(1)(c), the Administration of Norfolk Island is deemed to control each Territory authority.
(4)The annual financial statements required under subclause (1) must be prepared and presented in the annual report within 5 months after the end of the financial year.
17 Responsible manager to prepare annual financial statements for Territory authorities (Act, ss 48B & 48K)
(1) To assist the Administrator in performing his or her duties under paragraphs 16(1)(b) and (c), a responsible manager must prepare annual financial statements for each Territory authority for which they are responsible.
(2) The annual financial statements required under subclause (1) must be prepared within 4 months after the end of the financial year.
18 True and fair view (Act, s 48B)
(1)The annual financial statements required under clause 16 (Administrator to prepare annual financial statements) must give a true and fair view of:
(a)the financial position of the Administration of Norfolk Island, each Territory authority or the consolidated entity, respectively, at the end of the financial year for which the statements are prepared; and
(b)the results of the operations and cash flows of the Administration of Norfolk Island, each Territory authority or the consolidated entity, respectively, for that financial year; and
(c)any other matters required by these Orders.
Note Matters under paragraph 18(1)(c) include the requirement for annual financial statements to include information that is material under clause 24 (Materiality).
(2)The annual financial statements required under clause 16 (Administrator to prepare annual financial statements) must have been prepared based on properly maintained financial records.
Note Sections 48P and 48Q of the Norfolk Island Act 1979 require the Administrator and the responsible manager of a Territory authority to ensure that accounts and records are prepared and kept that properly record and explain the transactions and financial position of the Administration or Territory authority, respectively.
(3)If the annual financial statements required under clause 16 (Administrator to prepare annual financial statements) would not otherwise give a true and fair view of the matters in subclauses (1) or (2), the Administrator, Chief Executive Officer or relevant responsible manager must disclose in the notes such information and explanations as will give a true and fair view of those matters.
19 Certificates required to be attached to annual financial statements (Act, s 48B)
(1)The signed audit reports must be attached to the annual financial statements required to be prepared under clause 16 (Administrator to prepare annual financial statements).
Note Audit reports must be prepared in accordance with section 48C of the Norfolk Island Act 1979 and Division 6 (Audit) of Part 3 of these Orders.
Certificate required by Administrator and Chief Executive Officer
(2)The Administrator and the Chief Executive Officer must attach a signed certificate to the annual financial statements of the Administration of Norfolk Island and the consolidated entity, required under paragraphs 16(1)(a) and (c), respectively, stating:
(a)whether the annual financial statements, in their opinion, give a true and fair view of the matters required by these Orders; and
(b)whether the annual financial statements, in their opinion, have been prepared based on properly maintained financial records; and
(c)when additional information is included in the notes to give a true and fair view of matters under clause 18 (True and fair view), the reasons for forming this view and the location of the additional notes in the annual financial statements; and
(d)the date on which the certificate is made.
Certificate required by responsible manager and Administrator
(3) The relevant responsible manager and the Administrator must attach a signed certificate to the annual financial statements of a Territory authority, required under paragraph 16(1)(b), stating:
(a)whether the annual financial statements, in their opinion, give a true and fair view of the matters required by these Orders; and
(b)whether the annual financial statements, in their opinion, have been prepared based on properly maintained financial records; and
(c)when additional information is included in the notes to give a true and fair view of matters under clause 18 (True and fair view), the reasons for forming this view and the location of the additional notes in the annual financial statements; and
(d)the date on which the certificate is made.
Division 3 Periodic Financial Statements
20 Administrator to prepare periodic financial statements (Act, s 48H)
(1)The Administrator must prepare periodic financial statements for:
(a)the Administration of Norfolk Island; and
(b)each Territory authority; and
(c)the consolidated entity.
Note To assist the Administrator in preparing periodic financial statements for the consolidated entity and each Territory authority, the responsible manager must provide the periodic financial statements required to be prepared under clause 21 (Responsible manager to prepare periodic financial statements) and any other information, as requested by the Administrator, in accordance with section 48K of the Norfolk Island Act 1979.
(2)The periodic financial statements required under subclause (1) must include quarterly and year-to-date:
(a)primary financial statements (statement of comprehensive income, balance sheet, statement of changes in equity and cash flow statement); and
(b)notes supporting the statement of comprehensive income and balance sheet; and
(c)in relation to financial statements required to be prepared under paragraph 20(1)(a) only, the separate Government Business Enterprise and Fund reporting disclosures required under clause 28 (Additional reporting of Government Business Enterprises and Funds).
Note Separate Government Business Enterprise and Fund reporting disclosures are required under clause 28 (Additional reporting of Government Business Enterprises and Funds), in relation to activities determined by the Administrator to be a Government Business Enterprise under clause 27 (Administrator may determine an activity to be a Government Business Enterprise), ‘Funds’ established by subsection 8(2) of the Public Moneys Act 1979 (NI) and each head of the Loan Fund, Administered Services Fund and Trust Fund, created under sections 11, 11A and 15 of the Public Moneys Act 1979 (NI), respectively.
(3)The primary financial statements specified in paragraph (2)(a) must also include year-to-date comparative information, as against the budgeted financial statements required to be prepared under clause 10 (Administrator to prepare budgeted financial statements for the Administration of Norfolk Island) and clause 12 (Administrator and responsible manager to prepare budgeted financial statements for Territory authorities).
(4)The periodic financial statements required under subclause (1) do not require the disclosure of comparative information under paragraph 23(1)(c).
(5)The periodic financial statements required under subclause (1) must be prepared within 45 days after the end of each quarter.
21 Responsible manager to prepare periodic financial statements (Act, ss 48H & 48K)
To assist the Administrator in performing his or her duties under paragraphs 20(1)(b) and (c), a responsible manager must prepare periodic financial statements for each Territory authority for which they are responsible.
22 Administrator to publicly release periodic financial statements (Act, s 48H)
The Administrator must publish the periodic financial statements required under clause 20 (Administrator to prepare periodic financial statements) on the Norfolk Island Government’s website.
Note The requirement to publish the periodic financial statements online may be satisfied by publishing them on the Norfolk Island Government Information website or other authoritative website.
Division 4 Presentation of annual and periodic financial statements
23 Financial reporting form (Act, ss 48A & 48H)
(1)The annual and periodic financial statements of the Administration of Norfolk Island, each Territory authority and the consolidated entity, required under clause 16 (Administrator to prepare annual financial statements) and clause 20 (Administrator to prepare periodic financial statements), respectively, must:
(a)be presented in plain English and in Australian dollars; and
(b)disclose each change in accounting policy separately in the financial statements; and
(c)disclose comparative information unless not required by these Orders or Australian Accounting Standards.
Note Comparative information in paragraph 23(1)(c) is not required for budgeted financial statements and periodic financial statements (see subclauses 10(4) and 20(4), respectively).
(2)The annual and periodic financial statements of the Administration of Norfolk Island, each Territory authority and the consolidated entity, required under clause 16 (Administrator to prepare annual financial statements) and clause 20 (Administrator to prepare periodic financial statements), respectively, may:
(a)where zero balances occur in current and comparative years, omit the line item, except for balances that relate to:
(i)ex-gratia disclosures required to be disclosed under subclause 31(1); and
(ii)the remuneration of auditors; and
(b)round off amounts to the nearest dollar.
24 Materiality (Act, ss 48A & 48H)
(1)The annual and periodic financial statements of the Administration of Norfolk Island, each Territory authority and the consolidated entity, required under clause 16 (Administrator to prepare annual financial statements) and clause 20 (Administrator to prepare periodic financial statements), respectively, must include information that is material, or as specifically required by these Orders.
(2)Information is material if its omission, misstatement or non‑disclosure has the potential, individually or collectively, to:
(a)influence the economic decisions of users taken on the basis of the annual and periodic financial statements; or
(b)affect the discharge of accountability by the Chief Executive Officer or a responsible manager.
25 Refunds (Act, ss 48A & 48H)
Where an amount that has been expensed is refunded back to the Administration of Norfolk Island or a Territory authority, this amount must be treated as a reduction in the expense, unless the amount is received in a subsequent year, in which case it is recorded as revenue.
Division 5 Note disclosures
26 Appropriations (Act, s 48B)
(1)The Administrator must report additional information on appropriations, as Table A Appropriations, in the notes to the annual financial statements of the Administration of Norfolk Island, required under paragraph 16(1)(a).
(2)The additional information required under subclause (1) must include the following mandatory line items, in the sequence listed below:
Table A Appropriations A. Opening balance B. New appropriations C. Additions/reductions D. Cash payments E. Closing balance as represented by:
(i) amounts lapsed; and
(ii) amounts transferred.
NoteUnder section 32A of the Public Moneys Act 1979 (NI), appropriations lapse at the end of the financial year, unless the executive member, within 28 days after the end of that financial year, directs by written notice that an amount is to be transferred in relation to a liability incurred by the Administration in the prior financial year, the whole or part of which is unpaid at the end of that financial year.
27 Administrator may determine an activity to be a Government Business Enterprise
(1)The Administrator may determine, in writing, that an activity or a group of activities of the Administration of Norfolk Island specified in the determination is to be treated as a Government Business Enterprise of the Administration of Norfolk Island.
(2)The Administrator must publish the determination on the Norfolk Island Government’s website as soon as practicable after making it.
Note The requirement to publish the Administrator’s determination online may be satisfied by publishing it on the Norfolk Island Government Information website or other authoritative website.
(3)In determining whether an activity, or a group of activities, should properly be characterised as a Government Business Enterprise, the Administrator must consider the following factors:
(a)whether the activity is commercial in nature or operates in a commercial manner; or
Note An activity may be of a commercial nature where commercial charges are imposed for goods and services provided, that meet the costs normally met by a commercial operation.
(b)whether the activity generates significant external revenue or sufficient revenue to meet, on an ongoing basis, a major portion of its expenditure, however acknowledging that the activity’s operations may require some government subsidy regularly, or from time to time; or
(c)whether the nature of the activity requires separate disclosure and transparency of operations.
Note The nature of an activity may require separate disclosure and transparency, where there is a high level of stakeholder interest.
28 Additional reporting of Government Business Enterprises and Funds (Act, ss 48B & 48H)
(1)The Administrator must disclose additional information in the notes to the annual and periodic financial statements of the Administration of Norfolk Island, required under paragraphs 16(1)(a) and 20(1)(a), respectively, as Table B Major Classes of Expenses, Income, Assets and Liabilities, in relation to:
(a)each Fund, established by subsection 8(2) of the Public Moneys Act 1979 of Norfolk Island;
(b)each head of the Loan Fund, Administration Services Fund or Trust Fund created under sections 11, 11A and 15 of the Public Moneys Act 1979 of Norfolk Island; and
(c)each activity or activities of the Administration of Norfolk Island that is determined to be a Government Business Enterprise.
(2)The additional information required under subclause (1) must include:
(a)income and expenses for each entity described in paragraphs (1)(a) to (c) and total expenses and income; and
(b)assets and liabilities, for each entity described in paragraphs (1)(a) to (c) and total assets and liabilities.
(3)The additional information required under subclauses (1) and (2) must include the following mandatory line items, in the sequence listed below:
Table B Major Classes of Expenses, Income, Assets and Liabilities A. Income (i) [Show each relevant major class] (ii) Total income B. Expenses (i) [Show each relevant major class] (ii) Total expenses C. Assets (i) [Show each relevant major class] (ii) Total assets D. Liabilities (i) [Show each relevant major class] (ii) Total liabilities Note Table B may be presented as a matrix, with mandatory line items described as row headings, from top to bottom, and relevant Government Business Enterprises, Funds, and heads of Funds, identified as column headings, from left to right.
29 Investments (Act, s 48B)
The Administrator must disclose in the notes to the annual financial statements of the Administration of Norfolk Island, each Territory authority and the consolidated entity, required under clause 16 (Administrator to prepare annual financial statements), particulars of any investments entered into under sections 10 or 13 of the Public Moneys Act 1979 of Norfolk Island.
Note Subsection 48(2) of the Norfolk Island Act 1979 states that money of the Public Account of Norfolk Island may be invested in such a manner as is provided by enactment.
30 Related party disclosures (Act, s 48B)
The Administrator must disclose in the notes to the annual financial statements of the Administration of Norfolk Island, each Territory authority and the consolidated entity, required under clause 16 (Administrator to prepare annual financial statements), related party information as if AASB 124 (Related Party Disclosures) applied.
31 Ex-gratia payments (Act, s 48B)
(1)The Administrator must disclose in the notes to the annual financial statements of the Administration of Norfolk Island, each Territory authority and the consolidated entity, required under clause 16 (Administrator to prepare annual financial statements), expenses or liabilities, including nil and immaterial balances, in relation to ex-gratia payments made under section 40 of the Public Moneys Act 1979 of Norfolk Island.
(2)The note required under subclause (1) must disclose:
(a)the number of ex-gratia payments made, and the total amount expensed, during the financial year; and
(b)the number and aggregate present value amount of the ex-gratia payments described in paragraph (a), which have been provisioned for at the end of the financial year.
Division 6 Audit
32 Financial statements must be presented to the Auditor-General (Act, s 48B)
A failure to prepare all financial statements required under clause 16 (Administrator to prepare annual financial statements), in the specified timeframe, must not prevent the Administrator from presenting to the Auditor‑General, under subsection 48B(3) of the Act, those statements that have been prepared.
Note This clause ensures that the Administrator presents to the Auditor-General the annual financial statements of the Administration, in the event of a delay in the preparation of the annual financial statements of the consolidated entity or Territory authorities.
33 Administrator to publicly release audit report (Act, s 48C)
(1)The Administrator must publish the audit report and accompanying financial statements received from the Auditor-General, under subsection 48C(3) of the Act, on the Norfolk Island Government’s website as soon as practicable after they are tabled in accordance with subsection 48C(5) of the Act.
Note A copy of the annual financial statements of the consolidated entity and the Auditor-General’s audit report must also be included in the annual report under clause 36 of these Orders.
(2)The Administrator must consider a request for a public meeting to be held following the release of the audit report.
Note The requirement to publish the audit report and accompanying financial statements on the Norfolk Island Government’s website may be satisfied by publishing the statements on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
34 Administrator to publicly release performance audit reports (Act, s 48E)
After receiving a completed performance audit report from the Auditor‑General under paragraph 48E(2)(b) of the Act, the Administrator must publish the performance audit report on the Norfolk Island Government’s website.
Note The requirement to publish the performance audit report on the Norfolk Island Government’s website may be satisfied by publishing the report on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
35 Chief Executive Officer to establish and maintain an audit committee
(1)The Chief Executive Officer must establish and maintain an audit committee with functions that include:
(a)ensuring the Administration of Norfolk Island and each Territory authority comply with their obligations under the Act, any regulations made under sections 48R or 48S of the Act, and these Orders; and
(b)providing a forum for communication between the Chief Executive Officer, senior management of the Administration of Norfolk Island and each Territory authority, and internal and external auditors.
(2)The Chief Executive Officer must, when establishing an audit committee, give the committee terms of reference that include particulars of:
(a)the membership of the audit committee; and
(b)the frequency of meetings of the audit committee; and
(c)the functions and responsibilities of the audit committee.
(3)The Chief Executive Officer must ensure that, as far as practicable, the audit committee includes at least 1 independent member.
(4)The Chief Executive Officer must not be the chair (or acting chair) of the audit committee.
(5)Functions and responsibilities of an audit committee may include:
(a)making recommendations to help the Chief Executive Officer to comply with his or her obligations under the Act, any regulations made under sections 48R or 48S of the Act, and these Orders;
(b)reviewing the adequacy of compliance by the Administration of Norfolk Island and each Territory authority with the Act, any regulations made under sections 48R or 48S of the Act, and these Orders;
(c)developing or supervising the preparation of internal annual audit plans;
(d)the review of all audit reports involving matters of concern to senior management of the Administration of Norfolk Island and a Territory authority, including the identification and dissemination of good practices;
(e)the provision of advice to the Chief Executive Officer on action to be taken on matters of concern raised in a report of the internal auditor, or in an audit report or performance audit report of the Auditor-General;
(f)as far as practicable, the coordination of audit programs conducted by internal auditors and the programs conducted by the Auditor-General; and
(g)the provision of advice to the Chief Executive Officer on the preparation and review of financial statements of the consolidated entity, the Administration of Norfolk Island and each Territory authority.
PART 4 ANNUAL REPORT
36 Audit report and consolidated financial statements to be included in the annual report (Act, s 48J)
A copy of the annual financial statements of the consolidated entity and the Auditor-General’s audit report or reports must be included in the annual report of the Administration of Norfolk Island that is prepared in accordance with section 48J of the Act.
Note Subclause 16(4) requires the annual financial statements to be presented in the annual report within 5 months after the end of the financial year.
37 Chief Minister to publicly release annual report (Act, s 48J)
The Administrator must publish the annual report on the Norfolk Island Government’s website as soon as practicable after it is given to the Administrator in accordance with section 48J of the Act.
Note The requirement to publicly release the annual report on the Norfolk Island Government’s website may be satisfied by publishing it on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
PART 5 COMMITMENTS TO SPEND PUBLIC MONEY OF THE TERRITORY OR MONEY OF A TERRITORY AUTHORITY
38 Entering into an arrangement
(1)Subject to subclause (2), an official must not enter into an arrangement unless:
(a)a proposal to enter into the arrangement has been approved in accordance with clause 39 (Approval of proposals to enter into arrangements); and
(b)if required, approval has been given by the Administrator in accordance with clause 40 (Administrator to approve arrangements beyond available appropriation).
(2)If an arrangement would commit public money of the Territory or money of a Territory authority over $1 million:
(a)an official must also satisfy the requirements under subclause 41(1); and
(b)an official must not enter into the arrangement if the responsible Commonwealth Minister has provided written notification under subclause 41(4) of his or her veto of the approval provided under clause 39 (Approval of proposals to enter into arrangements) or clause 40 (Administrator to approve arrangements beyond available appropriation).
Note 1 If the arrangement is a procurement, see also clause 42 (Procurement). If the arrangement is a grant, see also clause 43 (Grants).
Note 2 ‘responsible Commonwealth Minister’ is defined in subsection 4(1) of the Norfolk Island Act 1979.
39 Approval of proposals to enter into arrangements
(1)An approver must not approve a proposal to enter into an arrangement unless the approver is satisfied, after making reasonable inquiries, that entering into the arrangement would be a proper use of resources of the Administration of Norfolk Island or a Territory authority (within the meaning given by sections 48M and 48N of the Act).
Note 1 ‘Proper use’ is defined in sections 48M and 48N of the Norfolk Island Act 1979, to mean “efficient, effective and ethical use that is not inconsistent with the policies of the Administration”. Policies of the Administration may include procurement guidelines, detailed spending approval procedures etc.
Note 2 A proposal to enter into an arrangement may be approved at any time prior to entering into the arrangement, and may be approved well before the arrangement is entered into. At the time the proposal to enter into an arrangement is approved, the expectation is that an arrangement will be entered into, consistent with the terms of the proposal.
Note 3 Approvals may be given subject to conditions.
(2)If approval under subclause (1) has not been given in writing, then the approver must record the terms of the approval in writing as soon as practicable after giving the approval.
(3)If approval under subclause (1) would commit public money of the Territory or money of a Territory authority over $250,000, then the terms of the approval, including a description of the arrangement and the amount committed, must be published on the Norfolk Island Government’s website, as soon as practicable after it is given.
Note The requirement to publish the terms of an approval to enter into arrangement on the Norfolk Island Government’s website may be satisfied by publishing it on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
40 Administrator to approve arrangements beyond available appropriation
(1)If:
(a)an official proposes to enter into an arrangement; and
(b)the Administration of Norfolk Island has an insufficient appropriation of public money of the Territory, under the provisions of an existing law, to meet expenditure that might be payable under the arrangement;
the official must not enter into the arrangement unless the Administrator has approved, in writing, the expenditure that might become payable under the arrangement.
(2) If the Administrator approves a proposal under subclause (1), the terms of the approval, including a description of the arrangement and the amount of money of the Territory to be committed, must be published on the Norfolk Island Government’s website, as soon as practicable after it is given.
Note The requirement to publish the terms of an approval to enter into arrangement beyond available appropriation on the Norfolk Island Government’s website may be satisfied by publishing it on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
41 Responsible Commonwealth Minister to be notified of significant expenditure
(1)If approval of a proposal to enter into an arrangement under subclause 39(1) or 40(1) would commit public money of the Territory or money of a Territory authority over $1 million, an official or the approver must immediately give the responsible Commonwealth Minister written particulars of the proposal.
(2)Written particulars under subclause (1) are to include the terms of the approval, a description of the arrangement, the amount proposed to be committed, the date proposed for an official to enter into the arrangement, and whether provision has been made for the arrangement in the annual budget of the Administration of Norfolk Island.
(3)Written particulars under subclause (1) must be provided to the responsible Commonwealth Minister at least 28 days prior to the date proposed for an official to enter into the arrangement, unless the responsible Commonwealth Minister agrees to a shorter period.
(4)The responsible Commonwealth Minister may veto the approval of a proposal to enter into an arrangement described in subclause (1), by giving written notification to the approver, prior to the date proposed for the official to enter into the arrangement.
42 Procurement
(1)Procurement activities of the Administration of Norfolk Island and each Territory authority must satisfy the following procurement principles:
(a)value for money;
(b)open and effective competition; and
(c)fairness and equity in dealing.
(2)The Chief Executive Officer or the responsible Commonwealth Minister may publish procurement policies to give effect to subclause (1).
43 Grants
All grants must be published:
(a)on the Norfolk Island Government’s website; and
(b)in the Norfolk Island Gazette;
as soon as practicable after the grant has been provided.
Note The requirement to publish grant information on the Norfolk Island Government’s website may be satisfied by publishing it on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
(3)
PART 6 ACCOUNTS AND RECORDS
44 Requirements of accounts and records (Act, ss 48P & 48Q)
(1)The Chief Executive Officer and each responsible manager must keep accounts and records that:
(a)record the receipt and expenditure of transactions of the Administration of Norfolk Island or the Territory authority (as applicable) on a daily basis; and
(b)enable the preparation of annual and periodic financial statements, annual budgets, mid-year budget reports and final budget outcome reports, in accordance with Part VI (Finance) of the Act and these Orders; and
(c)allow annual financial statements to be conveniently and properly audited in accordance with Part VI (Finance) of the Act.
(2)The Chief Executive Officer must also keep accounts and records that:
(a)ensure that public money of the Territory is only expended for the purpose for which it is appropriated; and
(b)ensure the limit on any appropriation is not exceeded.
45 Notional payments and receipts
If:
(a)either:
(i)a Fund, established by subsection 8(2) of the Public Moneys Act 1979 of Norfolk Island; or
(ii)a head of the Loan Fund, Administration Services Fund or Trust Fund created under sections 11, 11A and 15 of the Public Moneys Act 1979 of Norfolk Island, respectively; or
(iii)an activity or group of activities determined by the Administrator to be a Government Business Enterprise;
makes a notional payment to another entity listed in subparagraphs (i)‑(iii); and
(b)the transaction would involve the debiting of an appropriation if the notional payment were a real payment;
then:
(c)these Orders apply in relation to the notional payment as if it were a real payment; and
(d)these Orders apply in relation to the notional receipt of the notional payment as if it were a real receipt.
PART 7 INSTRUCTIONS AND DELEGATIONS
46 Chief Executive Officer’s Instructions (Act, ss 48M & 48N)
The Chief Executive Officer may give instructions (to be called CEO Instructions) to a public sector employee, or an employee of a Territory authority, on any matter necessary or convenient for carrying out or giving effect to the Act, any regulations made under sections 48R or 48S of the Act, or these Orders, including matters mentioned in subsections 48R(2) and (3) and 48S(2) and (3) of the Act.
47 Administrator may delegate certain functions
(1)The Administrator may delegate to a public sector employee, by written instrument, the Administrator’s function of approving proposals to enter into arrangements under clause 39 (Approval of proposals to enter into arrangements).
(2)In exercising powers and functions under a delegation, a public sector employee must comply with any directions of the Administrator.
(3)As far as practicable, delegations under subclause (1) are to be contained in a single document.
(4)The Administrator must publish any delegations under subclause (1) on the Norfolk Island Government’s website, as soon as practicable after they are given.
Note The requirement to publish delegations on the Norfolk Island Government’s website may be satisfied by publishing it on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
48 Chief Executive Officer may delegate certain functions
(1)The Chief Executive Officer may delegate to a public sector employee, by written instrument, the Chief Executive Officer’s function of approving proposals to enter into arrangements under clause 39 (Approval of proposals to enter into arrangements).
(2)In exercising powers and functions under a delegation, the public sector employee must comply with any directions of the Chief Executive Officer.
(3)As far as practicable, delegations under subclause (1) are to be contained in a single document.
(4)The Chief Executive Officer must publish any delegations under subclause (1) on the Norfolk Island Government’s website, as soon as practicable after they are given.
Note The requirement to publish delegations on the Norfolk Island Government’s website may be satisfied by publishing it on the Norfolk Island Government Information website or other Norfolk Island Government authoritative website.
PART 8 DICTIONARY AND INTERPRETATION
49 Dictionary
(1)In these Orders:
Act means the Norfolk Island Act 1979.
approver means:
(a)the Administrator; or
(b)the Chief Executive Officer; or
(c)the Executive Director; or
(d)in relation to approving a proposal to enter into an arrangement which would commit money of a Territory authority:
(i) the Administrator; or
(ii) the Executive Director; or
(iii) the relevant responsible manager.
Note The Administrator and the Chief Executive Officer may delegate their power in clause 39 (Approval of proposals to enter into arrangements) to approve proposals to enter into arrangements, under clause 47 (Administrator may delegate certain functions) and clause 48 (Chief Executive Officer may delegate certain functions), respectively.
arrangement:
(a)means an arrangement, including a contract or agreement, under which public money of the Territory or money of a Territory authority is payable or may become payable; and
(b)does not include:
(i)the engagement of an employee (being a public service sector employee engaged under the Public Service Act 2014 of Norfolk Island or under another Norfolk Island enactment); or
(ii)the appointment of a person to a statutory office; or
(iii)the provision of a statutory entitlement.
Note An arrangement includes an arrangement under which public money of the Territory is payable or may become payable as a notional payment under clause 45 (Notional payments and receipts), such as transactions between different heads of the Administration Services Fund or Government Business Enterprises.
budget year means the financial year to which the annual budgets relate.
CEO Instructions means the CEO Instructions issued under clause 46 (Chief Executive Officer’s Instructions).
consolidated entity means the economic group of entities, comprising:
(a)the Administration of Norfolk Island; and
(b)each Territory authority.
Note At the time of the making of these Orders, ‘Territory authority’ included the Norfolk Island Hospital Enterprise, the Norfolk Island Government Tourist Bureau and the Museum Trust.
Government Business Enterprise means an activity or a group of activities of the Administration of Norfolk Island that is determined by the Administrator, under clause 27 (Administrator may determine an activity to be a Government Business Enterprise) of these Orders, to be a Government Business Enterprise.
grant:
(a)means an arrangement for the provision of financial assistance by the Administration of Norfolk Island or a Territory authority under which public money of the Territory or money of a Territory authority is paid to a recipient other than the Administration of Norfolk Island or the Territory authority who provided the grant; and
(b)does not include:
(i)the procurement of property or services by the Administration of Norfolk Island or a Territory authority; or
(ii)a payment of compensation by the Administration of Norfolk Island or a Territory authority; or
(iii)entitlements established under a Norfolk Island enactment or a Norfolk Island Government program; or
(iv)an appropriation made for the Reserve Fund, a head of the Administrative Services Fund or a Territory authority.
money of a Territory authority has the same meaning as in subsection 4(1) of the Act.
official means:
(a)in relation to the Administration of Norfolk Island:
(i)the Administrator; or
(ii)the Chief Executive Officer; or
(iii) a person permitted to enter into an arrangement under a Norfolk Island enactment;
(b)in relation to a Territory authority:
(i)the Administrator; or
(ii)a responsible manager; or
(iii)a person permitted to enter into an arrangement under a Norfolk Island enactment.
public money of the Territory has the same meaning as in subsection 4(1) of the Act.
Note: money standing to the credit of the Norfolk Island Provident Account established under the Provident Account Act 1958 (NI) is not public money of the Territory.
public sector employee has the same meaning as in the Public Service Act 2014 of Norfolk Island.
responsible manager has the same meaning as in subsection 4(1) of the Act.
Territory authority has the same meaning as in subsection 4(1) of the Act (other than in relation to the Church of England Property Trust as enacted by the Church of England Land Act 1937 (NI)).
Note The Church of England Property Trust is not a Territory authority to which these Orders apply, despite being a body corporate established for a public purpose by or under an enactment, under the definition of ‘Territory authority’ in subsection 4(1) of the Act. The primary purpose of the Church of England Property Trust under the Church of England Land Act 1937 (NI) is to hold certain land on Norfolk Island upon trust for the use and benefit of the Church of England in Norfolk Island. As such, it is entirely independent of the Norfolk Island Government.
(2)In these Orders, unless the contrary intention appears, the terms used have the same meaning as in the Act.
(3)In these Orders, a reference to a specific Australian Accounting Standard is a reference to its directly applicable successor, where that standard is renumbered or altered.
50 Application of these Orders
(1)These Orders are subject to the Act.
(2)Where there is a conflict between these Orders, and:
(a)Australian Accounting Standards; or
(b)Norfolk Island enactments;
these Orders prevail.
51 Instruments under these Orders
(1)An instrument made under these Orders must not be inconsistent with:
(a)the Act; or
(b)any regulations made under sections 48R or 48S of the Act; or
(c)these Orders.
(2)The instruments to which subclause (1) applies include the instruments listed in the table below:
Item Instrument Enabling clause under these Orders 1 CEO Instructions Clause 46 (Chief Executive Officer’s Instructions) 2 A direction to a delegate Clauses 47 (Administrator may delegate certain functions) and 48 (Chief Executive Officer may delegate certain functions)
PART 9 TRANSITIONAL
52 Transitional
In relation to Part 2 (Budgets) of these Orders, the words “the following 3 financial years” in:
(a)paragraph 7(2)(d); and
(b)paragraph 9(1)(c); and
(c)paragraphs 11(2)(a) and (b);
are to be read as “the following financial year” for the Administration of Norfolk Island’s annual budget required to be prepared for the budget year starting on 1 July 2011.
Notes to the Commonwealth Finance Minister’s (Norfolk Island) Orders 2011
Note 1
The Commonwealth Finance Minister’s (Norfolk Island) Orders 2011 (in force under subsection 48T(1) of the Norfolk Island Act 1979) as shown in this compilation is amended as indicated in the Table below.
Table of Instruments
| Title | Date of FRLI registration | Date of | Application, saving or |
| Commonwealth Finance Minister’s (Norfolk Island) Orders 2011 | 28 February 2011 (see F2011L00317) | 1 March 2011 | |
| Commonwealth Finance Minister’s (Norfolk Island) Amendment Orders 2015 | 31 July 2015 (see F2015L01213) | 1 August 2015 | — |
Table of Amendments
| ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted | |
| Provision affected | How affected |
| Reader’s Guide.................... | rs. F2015L01213 |
| Cl. 5........................................ | am. F2015L01213 |
| Heading to cl. 6.................... | rs. F2015L01213 |
| Cl. 6........................................ | am. F2015L01213 |
| Heading to cl. 7.................... | rs. F2015L01213 |
| Cl. 7........................................ | am. F2015L01213 |
| Cl. 8........................................ | am. F2015L01213 |
| Cl. 9........................................ | am. F2015L01213 |
| Heading to cl. 10.................. | rs. F2015L01213 |
| Cl. 10...................................... | am. F2015L01213 |
| Heading to cl. 11.................. | rs. F2015L01213 |
| Cl. 11...................................... | am. F2015L01213 |
| Heading to cl. 12.................. | rs. F2015L01213 |
| Cl. 12...................................... | am. F2015L01213 |
| Heading to cl. 13.................. | rs. F2015L01213 |
| Cl. 13...................................... | am. F2015L01213 |
| Heading to cl. 14.................. | rs. F2015L01213 |
| Cl. 14...................................... | am. F2015L01213 |
| Heading to cl. 16.................. | rs. F2015L01213 |
| Cl. 16...................................... | am. F2015L01213 |
| Cl. 17...................................... | am. F2015L01213 |
| Cl. 18...................................... | am. F2015L01213 |
| Cl. 19...................................... | am. F2015L01213 |
| Heading to cl. 19(3) ............ | rs. F2015L01213 |
| Heading to cl. 20.................. | rs. F2015L01213 |
| Cl. 20...................................... | am. F2015L01213 |
| Cl. 21...................................... | am. F2015L01213 |
| Heading to cl. 22.................. | rs. F2015L01213 |
| Cl. 22...................................... | am. F2015L01213 |
| Cl. 23...................................... | am. F2015L01213 |
| Cl. 24...................................... | am. F2015L01213 |
| Heading to cl. 26.................. | rs. F2015L01213 |
| Cl. 26...................................... | am. F2015L01213 |
| Heading to cl. 27.................. | rs. F2015L01213 |
| Cl. 27...................................... | am. F2015L01213 |
| Heading to cl. 28.................. | rs. F2015L01213 |
| Cl. 28...................................... | am. F2015L01213 |
| Heading to cl. 29.................. | rs. F2015L01213 |
| Cl. 29...................................... | am. F2015L01213 |
| Heading to cl. 30.................. | rs. F2015L01213 |
| Cl. 30...................................... | am. F2015L01213 |
| Heading to cl. 31.................. | rs. F2015L01213 |
| Cl. 31...................................... | am. F2015L01213 |
| Cl. 32...................................... | am. F2015L01213 |
| Heading to cl. 33.................. | rs. F2015L01213 |
| Cl. 33...................................... | am. F2015L01213 |
| Heading to cl. 34.................. | rs. F2015L01213 |
| Cl. 34...................................... | am. F2015L01213 |
| Cl. 36...................................... | am. F2015L01213 |
| Cl. 37...................................... | rs. F2015L01213 |
| Cl. 38...................................... | am. F2015L01213 |
| Heading to cl. 40.................. | rs. F2015L01213 |
| Cl. 40...................................... | am. F2015L01213 |
| Cl. 45...................................... | am. F2015L01213 |
| Heading to cl. 47.................. | rs. F2015L01213 |
| Cl. 47...................................... | am. F2015L01213 |
| Cl. 49...................................... | am. F2015L01213 |
| Cl. 51...................................... | am. F2015L01213 |
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