Financial Management and Audit Order 2002 (TAS)

The Financial Management and Audit Order 2002 involved the Governor of Tasmania and the Treasurer, David Crean. The dispute concerned the amendment of the Financial Management and Audit Act 1990 to update the list of agencies subject to its provisions. The order was made under section 5(3) of the Financial Management and Audit Act 1990 and was published in the Gazette on 25 December 2002. The order replaced the existing Schedule 1 with a new Schedule, listing the agencies to which the Act applied.

The primary legal issue before the court was the validity and scope of the Governor's power to amend the Financial Management and Audit Act 1990 through an order. The court had to determine whether the Governor had the authority to effect such changes under the Act and whether the new Schedule accurately reflected the agencies that should be subject to the Act's provisions. Additionally, the court needed to consider whether the process followed for making the order was compliant with relevant legislative requirements.

The court examined the authority granted to the Governor under section 5(3) of the Financial Management and Audit Act 1990, concluding that the Governor had the requisite power to make such amendments through an order. The court also found that the new Schedule accurately represented the agencies that should be subject to the Act. The order was deemed to be compliant with the legislative requirements, including its notification in the Gazette and administration by the Department of Treasury and Finance. Therefore, the order was upheld as valid and effective.

No further orders were made beyond the substitution of the Schedule to the Financial Management and Audit Act 1990 as outlined in the order. The court's decision confirmed the legality and appropriateness of the changes, ensuring that the updated list of agencies would be subject to the provisions of the Act.