London Account Regulations (Amendment) (Cth)

STATUTORY RULES.

1930. No. 74.

REGULATIONS UNDER THE AUDIT ACT 1901-1926.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following regulations under the Audit Act 1901-1926, to come into operation as from the first day of July, One thousand nine hundred and thirty.

Dated this twenty-sixth day of June, 1930.

STONEHAVEN

Governor-General.

By His Excellency’s Command,

JOHN A. BEASLEY

for Treasurer.

 

Amendment of London Account Regulations.

(Statutory Rules 1926, No. 186.)

1. Regulation 6 of the London Account Regulations is amended by inserting, after the words “Chief Officer”, the words “shall show the appropriation to be charged and”.

2. Regulation 7 of the London Account Regulations is amended by omitting the words “the Appropriation Act” and inserting in the stead the words “an Appropriation Act, Special Appropriation or Trust Account”.

3. Regulation 9 of the London Account Regulations is repealed.

4. Regulation 16 of the London Account Regulations is amended by inserting after the word “distinctly” the words “the appropriation to be charged and”.

5. Regulation 48 of the London Account Regulations is amended by omitting all words from and including the words “A copy shall be made” and inserting in their stead the words “At the end of each month, a certificate showing the cash balance brought forward from the preceding month, the total payments for the month, the details, and total of the receipt side of the Cash Book and the final balance shall be prepared, signed by the Accountant and the Chief Auditor, and forwarded to the Treasury”.

Schedule of receipts.

6. After regulation 48 of the London Account Regulations the following regulation is inserted:—

“48a.— (1.) Receipts shall be scheduled under Departments.

(2.) All expenditure vouchers shall be scheduled on forms under the headings ‘Voucher No.; Appropriation to be charged; Amount.’

(3.) A separate schedule shall be prepared for each Department and vouchers having similar charges shall be grouped.”

 

7. Regulation 19 of the London Account Regulations, is replaced and the following regulation inserted in its stead:—

Certificate.

49. The certificate referred to in Regulation 48 of these Regulations shall read as follows:—

‘I certify—

(a) that this is a true copy of the Commonwealth’s London Bank Account for the period ;

(b) that I have duty audited the Commonwealth Accounts of Receipts and Expenditure in London up to the end of the period referred to, and have found them correct and

(c) that all cheques drawn on the Commonwealth’s London Bank Account up to the end of the period referred to have, with the exception of those shown on the attached list, been duly examined and attached to the respective copy accounts to which they relate.

 

Date Accountant.

 

Date Chief Auditor.’”

8. Regulation 50 of the London Account Regulations is repealed and the following regulation inserted in its stead:—

Trial balance

“50. On the last day of every month a Trial Balance shall be made of the balances of all Ledger accounts.”

9. Regulation 51 of the London Account Regulations is repealed and the following regulation is inserted in its stead:—

Treasury examination of vouchers.

“51. The Treasury shall, immediately on receipt of vouchers, make such examinations as are necessary to ascertain whether these regulations have been complied with and whether any unauthorized transactions have occurred.”

10. Regulation 55 of the London Account Regulations is amended by omitting the words from and including the words “The paid accounts” to and including the words “shall be attached ”and inserting in their stead the words “The appropriation shown on paid accounts shall be cheeked in the Treasury with the London schedules and transfer accounts, supported by these documents, shall then be prepared in duplicate and forwarded to Departments”.

11. Regulation 57 of the London Account Regulations is amended by adding at the end thereof the words “and shall read as follows:—

‘I certify that this account is correct within the meaning of section 34 of the Audit Act 1901-1926 and that supplies, for which payments have been made on attached vouchers, have been duly received by the Department of.................................................................................... in Australia,”

 

By Authority: H. J. Green, Government Printer, Canberra.