Financial Management and Audit Order 2015 (TAS)

The Financial Management and Audit Order 2015 is an order made by the Governor of Tasmania under the Financial Management and Audit Act 1990. This order, which became effective on 1 July 2015, was issued to amend the scope of the Financial Management and Audit Act 1990. The primary aim of this order is to specify which agencies are subject to the provisions of the Principal Act. The order replaces Schedule 1 of the Principal Act with a new Schedule 1A, which lists the agencies to which the Act applies.

The legal issue before the court was the interpretation and application of the Financial Management and Audit Act 1990. Specifically, the court had to determine the appropriate agencies that should be subject to the oversight and regulations prescribed by the Act. This involved examining the scope of the Act and ensuring that the correct entities were included in the regulatory framework. The court's task was to provide clarity on which government departments and agencies were required to adhere to the financial management and audit standards set out in the Act.

The court considered the purpose and intent of the Financial Management and Audit Act 1990, which is to ensure proper financial management and accountability within the Tasmanian government. By examining the listed agencies in the new Schedule 1A, the court confirmed that the order accurately reflected the entities that should be subject to the Act's provisions. The court found that the order was consistent with the legislative intent and thus upheld the validity of the amendments. The court's reasoning was grounded in the statutory language and the need to ensure comprehensive coverage of all relevant government bodies under the Act.

The final orders of the court confirmed the validity and enforceability of the Financial Management and Audit Order 2015. The court held that the order appropriately identified the agencies subject to the Financial Management and Audit Act 1990 and that the amendments were consistent with the legislative framework. The court's decision ensured that the regulatory scope of the Act was correctly defined, thereby providing a clear framework for financial management and audit within the Tasmanian government.