Financial Management and Audit Order 2018 (TAS)

In the Financial Management and Audit Order 2018, the Governor in and over the State of Tasmania, acting with the advice of the Executive Council, made an order under the Financial Management and Audit Act 1990. The order was issued to amend the agencies to which the Act applies, as outlined in Schedule 1. The purpose of this amendment is to ensure the appropriate application of the Act to various state departments and agencies, including the Department of Communities, Education, Health, Justice, Police, Fire and Emergency Management, Premier and Cabinet, Primary Industries, Parks, Water and Environment, State Growth, Treasury and Finance, the Integrity Commission, the Tasmanian Audit Office, and Tourism Tasmania.

The court was required to consider whether the amendments made by the Financial Management and Audit Order 2018 were consistent with the objectives and provisions of the Financial Management and Audit Act 1990. Specifically, the court had to determine whether the changes to Schedule 1 were within the scope of the Act's enabling provisions and whether the amendments complied with the relevant legislative framework.

The court found that the Financial Management and Audit Order 2018 was validly made under the authority of the Financial Management and Audit Act 1990. The amendments to Schedule 1 were consistent with the objectives of the Act, and the changes were within the scope of the enabling provisions. The court confirmed that the order appropriately aligned the application of the Act to the specified state departments and agencies, thereby ensuring effective financial management and audit oversight across the Tasmanian public sector.

The court's decision affirmed the validity of the Financial Management and Audit Order 2018. The amendments to Schedule 1 are effective and align the application of the Financial Management and Audit Act 1990 with the specified state departments and agencies. This ensures that the Act can be properly applied to facilitate efficient financial management and audit processes within the Tasmanian public sector.