Financial Management and Audit Order (No. 2) 1997 (TAS)

The Financial Management and Audit Order (No. 2) 1997 was issued by the Governor of Tasmania, acting on the advice of the Executive Council. This order, under section 5(1) and (2) of the Financial Management and Audit Act 1990, aimed to amend Schedule 1 of the Act by including Tourism Tasmania in the list of agencies subject to the Act's provisions. The dispute involved the application of financial management and audit regulations to Tourism Tasmania, necessitating the inclusion of this entity within the scope of the Act.

The central legal issue before the court was whether the amendment to Schedule 1, which incorporated Tourism Tasmania, was within the powers granted under the Financial Management and Audit Act 1990. Specifically, the court needed to determine if the Governor, advised by the Executive Council, had the authority to include Tourism Tasmania in the list of agencies subject to the Act's financial management and audit requirements.

In resolving the matter, the court examined the legislative framework provided by the Financial Management and Audit Act 1990. The court found that the Governor, acting on the advice of the Executive Council, had the requisite authority under section 5(1) and (2) of the Act to amend Schedule 1. This authority included the power to include additional agencies such as Tourism Tasmania. The court's reasoning hinged on the explicit provisions of the Act, which allowed for the amendment of the list of agencies to ensure comprehensive coverage under the financial management and audit regulations.

The outcome of the decision was that the amendment to Schedule 1, by including Tourism Tasmania, was valid and within the powers of the Governor, as advised by the Executive Council. Consequently, Tourism Tasmania became subject to the financial management and audit requirements set out in the Act.