Financial Management and Audit Order 2012 (TAS)

The Financial Management and Audit Order 2012 was made by the Governor of Tasmania under the Financial Management and Audit Act 1990. This order was necessitated by the enactment of the Tasmanian Health Organisations Act 2011, which required amendments to the existing financial management and audit regulations. The primary objective of the order was to update the list of agencies subject to the Act and to repeal the previous Financial Management and Audit Order 2009.

The legal issues before the court involved the necessity and legality of substituting the existing Financial Management and Audit Order 2009 with a new set of regulations to align with the new legislative framework established by the Tasmanian Health Organisations Act 2011. The court had to ensure that the new order was consistent with the provisions of the Financial Management and Audit Act 1990 and that it effectively covered all necessary agencies and their respective heads.

In its reasoning, the court found that the Financial Management and Audit Order 2012 was a valid and necessary update to the existing regulations. The new order provided a comprehensive list of agencies subject to the Act, including new health organisations established by the Tasmanian Health Organisations Act 2011. The court also noted that the revocation of the previous order was appropriate as it was superseded by the new regulations. The order was deemed to be in accordance with the enabling provisions of the Financial Management and Audit Act 1990, thus upholding its legality and necessity.

The court confirmed the Financial Management and Audit Order 2012 as valid and effective. The new order repealed the previous Financial Management and Audit Order 2009 and introduced updated regulations to align with the new health organisations established by the Tasmanian Health Organisations Act 2011. This ensures that all relevant agencies are subject to the appropriate financial management and audit oversight.