Financial Administration and Audit Act Amendment Act 1978 (Qld)

707 Q11u SZUttr ANNO VICESIMO SEPTIMO ELIZABETHAE SECUNDAE REGINAE No. 80 of 1978 An Act to amend the Financial Administrationand Audit Act1977 in certain particulars [ASSENTED TO 15TH DECEMBER, 1978] BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled, and by the authority of the same, as follows:- 1. Short title and citation . (1) This Act may be cited as the Financial Administration and Audit Act Amendment Act 1978. (2) The Financial Administration and Audit Act 1977 is in this Act referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the Financial Administration and Audit Act1977-1978.

708 Financial Administration and Audit Act Amendment Act 1978, No. 80 2. Amendment of s. 5. Section 5 of the Principal Act is amended by- (a) numbering the existing provisions as subsection (1); (b) in the definition " authorized officer ", inserting after the word Auditor-General " where firstly occurring the words " or other person "; (c) in the definition " department ", omitting paragraph (c) and substituting the following paragraph:- (c) a body corporate or an instrumentality- (i) representing the Crown; or (ii) constituted by or under any Act or law or for a purpose in connexion with the government of the State, whose receipts or part thereof are paid into or whose expenditure or part thereof is paid out of a fund of the public accounts;"; (d) in the definition " officer ", omitting paragraph (c) and substituting the following paragraph:- (c) an officer of a body corporate or an instrumentality- (i) representing the Crown; or (ii) constituted by or under any Act or law or for a purpose in connexion with the government of the State, whose receipts or part thereof are paid into or whose expenditure or part thereof is paid out of a fund of the public accounts;"; (e) in the definition " other property ", inserting after the words " public property " the words " and other moneys "; (f) inserting after the definition " permanent head " the following definition:- Premier " means the Premier of the State and includes a Minister of the Crown who is temporarily performing the duties of the Premier; "; (g) inserting after subsection (1) as so numbered by paragraph (a) the following subsections:- "(2) Where a provision of this Act charges the Treasurer or an accountable officer with a duty under this Act, that provision shall be construed to provide and to have always provided that- (a) an officer or employee; or (b) the holder of an office for the time being, authorized in relation to that duty by the Treasurer or, as the case may be, the accountable officer, is charged by the provision with that duty. (3) An authority referred to in subsection (2) given by the Treasurer or an accountable officer shall not be taken to relieve the Treasurer or, as the case may be, the accountable officer of the duty to which the authority relates.". 3. Repeal of and new s. 16. The Principal Act is amended by repealing section 16 and substituting the following section:- " 16. Overdrafts . An accountable officer shall not, without the approval in writing of the Treasurer first had and obtained, arrange an overdraft with respect to any departmental bank account.".

Financial Administration and Audit Act Amendment Act 1978, No. 80 709 4. Amendment of s. 18. Section 18 of the Principal Act is amended by, in subsection (3), adding at the end thereof the following paragraph:- " Notwithstanding this subsection, the Treasurer in a particular case may approve by writing signed by him that any part of moneys specified in this subsection be dealt with otherwise than as prescribed therein and in the manner set forth in the approval.". 5. Repeal of and new s. 28. The Principal Act is amended by repealing section 28 and substituting the following section:- " 28. Manner of issue of moneys from the public bank accounts. (1) Moneys required by the Treasurer for- (a) expenditure with respect to special services and supply services; or (b) unforeseen expenditure, shall be withdrawn from the public bank accounts and issued on the authority of a warrant in the prescribed form signed by the Governor and not otherwise. (2) Moneys required by the Treasurer for payments that may be made in accordance with this Act without appropriation shall be withdrawn from the public bank accounts and issued in the manner prescribed and not otherwise.". 6. Amendment of s. 30. Section 30 of the Principal Act is amended by- (a) omitting subsection (3) and substituting the following subsection:- " (3) Notwithstanding this section, the Treasurer may, upon such terms and conditions as he thinks fit having regard to the exigencies of the Public Service, by writing signed by him, approve that the permanent head or other officer or employee in charge of a department process expenditure by- (a) preparing and authorizing vouchers in accordance with the prescribed requirements; (b) preparing and submitting to the Treasurer abstracts in the prescribed form in accordance with subsection (2); (c) paying and discharging moneys the subject of such abstracts, for and on behalf of the accountable officer of the department responsible for the management of the appropriation with respect to the expenditure so processed."; (b) in subsection (4), omitting from the second paragraph the words " officer in charge" wherever occurring and substituting in each case the words " permanent head or other officer or employee in charge ";

710 Financial Administration and Audit Act Amendment Act 1978, No. 80 (c) inserting after subsection (4) the following subsection:- " (5) Nothing in this Act requires the manager or principal officer of the bank at which the public bank accounts are kept to whom an order issued by the Treasurer under subsection (4) is addressed to ascertain whether or not that order was issued on the authority of a Governor's warrant.". 7. Amendment of s. 32 . Section 32 of the Principal Act is amended by omitting subsections (2) and (3) and substituting the following subsection:- " (2) The Agent-General upon making a payment referred to in subsection (1) shall, at such times as he is directed by the Treasurer so to do, submit to the Treasurer the vouchers specified in subsection (1) for the several sums so paid and thereupon the Treasurer shall, in such manner as he determines, recover those sums and recoup the Loan Fund bank account.". 8. Amendment of s. 35 . Section 35 of the Principal Act is amended by- (a) in subsection (2), (i) omitting paragraph (b) and substituting the following paragraph:- "(b) a body corporate or an instrumentality- (() representing the Crown; or (ii) constituted by or under any Act or law or for a purpose in connexion with the government of the State, whose receipts or part thereof are paid into or whose expenditure or part thereof is paid out of a fund of the public accounts,"; (ii) omitting the words " shall appoint an officer " and substituting the words " may appoint the officer or employee in charge "; (b) omitting subsection (5) and substituting . the following subsection:- (5) For the purposes of- (a) the financial administration of the appropriations relating to the Legislative Assembly; and (b) the establishment and keeping of accounts in relation thereto; and (c) the audit of such accounts, but to no other extent, such appropriations shall be deemed to be for services under the control of a department, such accounts shall be deemed to be departmental accounts and the appropriate Minister shall be deemed to be the Premier.". 9. Amendment of s. 36 . Section 36 of the Principal Act is amended by, in subsection (4), (a) omitting the words " Crown corporation or instrumentality or a statutory corporation or instrumentality representing the Crown " and substituting the words " body corporate or an instrumentality within the meaning of paragraph (b) of section 35 (2)";

Financial Administration and Audit Act Amendment Act 1978, No. 80 711 (b) inserting after the word " establish " the words " and maintain "; (c) omitting the words " Crown corporation or instrumentality or statutory corporation or instrumentality representing the Crown " and substituting the words " body corporate or instrumentality ". 10. Amendment of s. 41 . Section 41 of the Principal Act is amended by, in subsection (1), (a) omitting paragraph (a) and substituting the following paragraph:- "(a) so much as he thinks fit of the balance for the time being standing at credit in- (i) a public bank account; (ii) a departmental bank account subsidiary to the public bank accounts; (iii) a miscellaneous departmental bank account; or (iv) a bank account of the Agent-General;"; (b) adding at the end thereof the following paragraph:- "The availability of moneys standing at credit in a miscellaneous departmental bank account for investment pursuant to paragraph (a) shall be subject to the requirements of any contract, agreement, transaction or court order with respect to those moneys.". 11. Amendment of s. 78. Section 78 of the Principal Act is amended by- (a) in subsection (1), omitting the words " in a court of competent jurisdiction by action brought by the permanent head in the name of the office he holds as permanent head " and substituting the words " by action in a court of competent jurisdiction "; (b) in subsection (2), omitting the words " brought by the permanent head in the name of the office he holds as permanent head ". 12. Amendment of s. 80 . Section 80 of the Principal Act is amended by- (a) omitting the expression " (1) "; (b) omitting paragraph (b) and substituting the following paragraph :- " (b) may be instituted by a person authorized in writing in that behalf- (i) in the case of an offence against any provision of Part III, by the Auditor-General; (ii) in the case of any other offence against this Act, by the Treasurer or an accountable officer.".

712 Financial Administration and Audit Act Amendment Act 1978, No. 80 13. Amendment of s. 81 . Section 81 of the Principal Act is amended by- (a) omitting the words " by this Act or any other Act or law " and substituting the words " by any Act other than this Act or any law "; (b) inserting after the word "Auditor-General " the words " or a person appointed or recommended by him "; (c) omitting the words " or under this Act " and substituting the words " regulations made under this Act ". 14. Amendment of schedule . The schedule to the Principal Act is amended by inserting after the reference commencing with the expression " 1964 No. 37 " the following expressions in the columns respectively as arranged in the following table:- TABLE Year and Number of Act Short Title Extent of Repeal 1966 No. 26 1967 No. 38 The Audit Acts Amendment Act of 1966 The Audit Acts Amendment Act of 1967 The whole The whole