National Trust of Queensland Act Amendment Act 1981 (Qld)

463 Queenslanb ANNO TRICESIMO ELIZABETHAE SECUNDAE REGINAE No. 54 of 1981 An Act to amend the National Trust of Queensland Act1963 -1976 in certain particulars [ASSENTED TO 12TH JUNE, 1981]

464 National Trust of Queensland Act Amendment Act 1981, ,,Vo. 54 BE IT ENACTED by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Assembly of Queensland in Parliament assembled , and by the authority of the same, as follows:-- 1. Short title and citation . (1) This Act may be cited as the National Trust of Queensland Act Amendment Act 1981. (2) The National Trust of Queensland Act 1963-1976 is in this Act referred to as the Principal Act. (3) The Principal Act as amended by this Act may be cited as the National Trust of Queensland Act1963-1981. 2. Commencement of the Act. (1) Section 1 and this section shall come into operation on the day on which this Act is assented to for and on behalf of Her Majesty. (2) This Act, other than sections 1 and 2, shall come into operation on a date to be fixed by Proclamation. 3. Amendment of s. 5. Objects of the National Trust. Section 5 of the Principal Act is amended by inserting after paragraph (a) the following paragraph:- " (aa) where the state of any building referred to in paragraph (a) is such that it does not express the original design or intention for that building, the restoration or completion of that building to the extent of or to a lesser extent than the original design or intention so as to be consistent and in harmony with the original design or intention having regard to its architectural style;". 4. Amendment of s. 11. Executive Committee and sub-committees. Section 11 of the Principal Act is amended in subsection (1) in the first paragraph by inserting after the words " the National Trust " the words " (save those powers, authorities, duties and functions referred to in sections 16, 18, 22, 26E and 28) ". 5. New ss . 26A to 261 . The Principal Act is amended by inserting after section 26 the following sections:- " 26A. Funds . (1) On and from 1st July 1981 the National Trust shall establish and maintain the following funds:- (a) a general fund; (b) a specific purposes fund; (c) a trust fund; (d) such other fund or funds as may be prescribed from time to time, which funds shall be separate and distinct from any funds required by any other Act to be maintained by the National Trust. (2) A separate banking account shall be kept for each fund specified in subsection (1).

National Trust of Queensland Act Amendment Act 1981, No. 54 465 26B. General fund. (1) Subject to the Currumbin Bird SanctuaryAct1976, there shall be paid into the general fund by the National Trust- (a) all moneys received by way of membership subscriptions; (b) all moneys received by way of dues, charges, fees and rents in respect of any National Trust property; (c) all moneys received by way of grant, other than a grant specified in section 26c; (d) all penalties recovered by the National Trust for offences against its by-laws and any costs awarded to the National Trust in respect of those offences; (e) all moneys received from the specific purposes fund in repayment of advances for preliminary expenses; (f) all other moneys received not appertaining to any other fund. (2) The general fund shall be applied to- (a) expenditure necessarily incurred in the exercise and performance of the objects of the National Trust under this Act or any other Act unless this Act or that other Act contains express provision charging such expenditure to another fund; (b) advances to the specific purposes fund for the payment of preliminary expenses necessarily incurred in connexion with the execution of any function chargeable to that fund under this Act; (c) subject to provision being made therefor in the annual budget, transfers to the specific purposes fund towards the expenditures of that fund. 26C. Specific purposes fund. (1) Subject to the Currumbin BirdSanctuary Act1976, the specific purposes fund shall consist of- (a) advances and transfers from the general fund in connexion with the execution of any function chargeable to the specific purposes fund ; (b) all moneys received by way of loan, grant, subsidy or gift, conditional upon its use for specific purposes within the objects of the National Trust. (2) The specific purposes fund shall be applied to- (a) the repayment to the general fund of advances for the payment of preliminary expenses; (b) expenditure necessarily incurred in connexion with a specific purpose for which a loan , grant, subsidy or gift has been received or granted. 26D. Trust fund . (1) Subject to the Currumbin Bird Sanctuary Act1976, the trust fund shall consist of all moneys paid to the National Trust by way of deposit or in trust for any person under this Act or any other Act and any other moneys that are prescribed by this Act or any other Act to be paid into the trust fund.

466 National Trust of Queensland Act Amendment Act 1981, No. 54 (2) Moneys standing to the credit of the trust fund shall be applied only to the purpose or purposes for which those moneys were deposited or received by the National Trust. 26E. Budget . (1) On or before the 30th September in each year the Council of the National Trust shall cause to be framed and shall adopt a budget for the current year in the form and manner prescribed. (2) Separate budgets shall be framed and adopted in respect of each fund established and kept by the National Trust pursuant to section 26A. (3) In framing the budget for each fund the National Trust shall estimate for the current year- (a) the amounts to be received from the sources specified in this Act appropriate to that fund ; (b) the amounts to be disbursed upon the objects of the National Trust and the matters and things specified in this Act appropriate to that fund. (4) The estimates of receipts and disbursements shall be set out as nearly as may be separately in accordance with the several sources of receipts and disbursements and, where receipts and disbursements are for corresponding functions, they shall be set out opposite each other in the budget. (5) Subject to the regulations, the budget shall set out the following particulars in respect of each item of receipts and disbursements- (a) particulars of each item; (b) estimates adopted for the previous year; (c) actual receipts and disbursements for the previous year; and (d) estimates of receipts and disbursements for the current year. (6) The budget shall be framed so as to balance as nearly as may be. 26F. Observance of budget . (1) The National Trust shall observe the budget . If at the end of any year there is a surplus or deficit, such surplus or deficit shall be carried forward and taken into account in framing the budget for the next ensuing year. (2) If the National Trust makes a disbursement in any year from any of its funds that has not been provided for in the budget relating to that fund for that year, then except where the disbursement is made in emergent or extraordinary circumstances warranting the incurring of such expenditure and with the prior approval by resolution of the Council, the members of the Council or the Executive Committee who knowingly authorized that expenditure shall be jointly and severally liable to repay to the National Trust the amount of the disbursement and such amount may be recovered by action in a court of competent jurisdiction as a debt due and owing by all and each of such members to the National Trust.

National Trust of Queensland Act Amendment Act 1981, No. 54 467 26G. Treatment of ordinary expenditure , surplus and deficit. (1) At the close of each year all authorizations of expenditure and votes of money therefor shall lapse. Any vote so lapsing may be revoted in the ensuing year. (2) Any ordinary disbursement of the National Trust in the months of July, August and September in any year is authorized and shall be included in the budget for that year. 26H. Books and accounts . (1) Subject to the provisions of the Currumbin Bird Sanctuary Act1976, the National Trust shall cause such books to be provided and kept and true and regular accounts to be entered therein in respect of each fund as shall be prescribed. (2) The Treasurer of the National Trust shall, after the close of each month, submit to the Executive Committee and to members of the Council statements of the accounts in relation to the budget for the period of the year ending at the termination of the previous month. Such statement shall show the estimated receipts and disbursements in and from each fund and the actual receipts and disbursements in and from each fund for such period, with explanations that give a true indication of the progressive state of the votes provided in the budget, and at the six-monthly and nine-monthly periods a statement of the anticipated position at the end of the year. (3) The books and accounts of the National Trust shall be open to inspection by members of the Council. 261. Financial statements . (1) The Treasurer of the National Trust shall, on or before the thirtieth day of September in each year, prepare and lay before the Council for adoption by it the following statements as at the close of the preceding financial year:- (a) an annual statement of receipts and disbursements in respect of each fund; (b) an annual statement of income and expenditure; and (c) a balance sheet. (2) The statements specified in subsection (1) (a) shall set out similar particulars as are required to be set out in the budget and the budget information and the actual financial results of the year shall be shown side by side so that the true relationship between the budget and the financial results shall be disclosed. (3) (a) In relation to every statement referred to in subsection ( 1) (a), the President and the Treasurer shall certify whether the statements of account prepared on behalf of the National Trust- (i) are prepared in the form required by this Act; (ii) are in agreement with the accounts; and ( iii) are, in their opinion, correct.

468 National Trust of Queensland Act Amendment Act 1981, No. 54 (b) In relation to the statements of account referred to in subsections (1) (b) and (1) (c), the President and the Treasurer shall certify whether the statements of account prepared on behalf of the National Trust- (i) are, where applicable, prepared in the form required by this Act; (ii) are in agreement with the accounts; and (iii) in their opinion fairly set out the financial transactions for the period to which they relate and show a true and fair view of the state of affairs at the close of that period.". 6. Repeal of s. 27. Accounts and audit . New s. 27. The Principal Act is amended by omitting section 27 and substituting the following section:- " 27. Audit of accounts . (1) The accounts of the National Trust shall be audited by the Auditor-General or by an authorized officer directed by him, each of whom shall have, with respect to such audit and accounts all the powers and authorities conferred on him by the Financial Administration and Audit Act1977-1978 as if the National Trust was a Department of the Government of the State. The fee payable by the National Trust in respect of the audit shall be fixed by the Auditor-General. (2) The Auditor-General shall certify whether the statements and balance sheet referred to in section 26[ (1), prepared on behalf of the National Trust- (a) are, where applicable, prepared in the form required by this Act; (b) are in agreement with the accounts; and (c) in his opinion fairly set out the financial transactions for the period to which they relate and show a true and fair view of the state of affairs at the close of that period on a basis consistent with that applied in respect of the last preceding financial year. (3) The Auditor-General shall, at least once in each year, report to the Minister through the Treasurer the results of each audit carried out pursuant to this section and shall, if he thinks fit, include with the report recommendations to the Minister or to the President with respect to the financial statements and the manner of operating and maintaining the accounts in question. A copy of such report and recommendations (if any) shall be furnished to the President and Secretary. The Minister or, as the case may be, President, shall give due consideration to the report and the recommendations (if any) of the Auditor-General made pursuant to this subsection.

National Trust of Queensland Act Amendment Act 1981, No. 54 469 (4) The Auditor-General shall include in his annual report to Parliament such matters with respect to the financial transactions of the National Trust as he thinks fit: Provided that if in the opinion of the Auditor-General the circumstances so warrant, he may make an additional or special report to Parliament at any time. (5) The report of the Auditor-General shall be submitted to the members of the Council at the first ordinary meeting held after the report becomes available to the President.". 7. Repeal of s. 28. Annual report. New s. 28. The Principal Act is amended by omitting section 28 and substituting the following section:- 28. Annual report . (1) Once in each year the National Trust shall furnish to the Minister a report on its operations during the last preceding year. The report shall include such statements of account, balance sheet and other financial and relevant information as may be prescribed, together with the certificate of the Auditor-General prescribed by section 27 (2). (2) The Minister shall lay the report of the National Trust before the Legislative Assembly- (a) within 14 sitting days of his receipt of the report, if the Assembly is then sitting; or (b) if the Assembly is not then sitting, within 14 sitting days after the commencement of its sittings next following his receipt of the report.". 8. New s. 30. The Principal Act is amended by inserting after section 29 the following section:- " 30. Regulations . The Governor in Council may, on the recommendation of the Minister following consultation with the Auditor-General, make regulations not inconsistent with this Act for- (a) the framing and adoption by the National Trust of an annual budget, and the form thereof; (b) the funds and accounts to be established by the National Trust, and the form and manner in which they shall be maintained; (c) the form of the annual financial statements and balance sheet of the National Trust; (d) the preparation, adoption and amendment from time to time of an accounting manual by the National Trust, and the form and content thereof; (e) the duties of the auditor in connexion with the audit and examination of the accounts of the National Trust;

470 National Trust of Queensland Act Amendment Act 1981, No. 54 (f) all matters whether general or to meet particular cases that may be convenient for the administration of the provisions of this Act regarding any matter referred to in the preceding paragraphs or that may be necessary or expedient to achieve the objects and purposes of those provisions.".