NAVAL ACCOUNT REGULATIONS
(#DATE 11:04:1994)
- In force under the Audit Act 1901 - Updated as at 11 April 1994 *1* The Naval Account Regulations (in force under the Audit Act 1901) as shown in this reprint comprise Statutory Rules 1926 No. 189 amended as indicated in the Tables below. Table of Statutory Rules Year and Date of Date of Application Number Notification commencement saving or in Gazette transitional provisions 1926 No. 189 21 Dec 1926 17 Dec 1926 1928 No. 133 13 Dec 1928 7 Dec 1928 - 1932 No. 93 8 Sep 1932 31 Aug 1932 - 1933 No. 68 8 June 1933 13 Apr 1933 - 1942 No. 184 16 Apr 1942 16 Apr 1942 - 542 23 Dec 1942 23 Dec 1942 - 1976 No. 79 16 Mar 1976 9 Feb 1976 - 157 26 July 1976 26 July 1976 - 1990 No. 245 24 July 1990 24 July 1990 R. 2 Table of Amendments ad=added or inserted am=amended rep=repealed rs=repealed and substituted Provision affected How affected Sub-heading to Part I rep. 1976 No. 79 R. 2 am. 1976 Nos. 79 and 157 R. 4 rep. 1976 No. 79 R. 5 rs. 1976 No. 79 am. 1976 No. 157 R. 5A ad. 1976 No. 79 am. 1976 No. 157 Rr. 6-10 am. 1976 No. 79 R. 11 rs. 1976 No. 79 R. 12 am. 1976 No. 79 R. 13 rs. 1976 No. 79 R. 14 am. 1976 No. 79 R. 15 rs. 1976 No. 79 R. 16 am. 1976 No. 79 Rr. 17-19 rep. 1976 No. 79 R. 20 am. 1976 No. 79 R. 20A ad. 1942 No. 542 am. 1976 No. 79 R. 21 am. 1976 No. 79 R. 22 am. 1976 Nos. 79 and 157 R.23 am. 1976 No. 79 R. 24 am. 1933 No. 68 rep. 1976 No. 79 R. 25 rs. 1933 No. 68 am. 1976 Nos. 79 and 157 R. 26 am. 1928 No. 133; 1976 No. 79 R. 27 am. 1976 No. 79 R. 28 rs. 1976 No. 79 R. 29 rep. 1976 No. 79 R. 30 am. 1976 No. 79 rep. 1990 No. 245 R. 31 rep. 1976 No. 79 R. 32 rs. 1932 No. 93 am. 1976 Nos. 79 and 157 Part III (rr. 33-94, 96-105) rep. 1976 No. 79 Rr. 33-51 rep. 1976 No. 79 R. 52 am. 1928 No. 133 rep. 1976 No. 79 Rr. 53, 54 rep. 1976 No. 79 R. 55 am. 1928 No. 133 rep. 1976 No. 79 Rr. 56-58 rep. 1976 No. 79 Rr. 59, 60 am. 1928 No. 133 rep. 1976 No. 79 Rr. 61-64 rep. 1976 No. 79 Rr. 65, 66 am. 1928 No. 133 rep. 1976 No. 79 Rr. 67-73 rep. 1976 No. 79 R. 74 am. 1928 No. 133 rep. 1976 No. 79 Rr. 75, 76 rep. 1976 No. 79 R. 77 am. 1928 No. 133 rep. 1976 No. 79 Rr. 78, 79 rep. 1976 No. 79 Rr. 80-82 am. 1928 No. 133 rep. 1976 No. 79 R. 83 rep. 1976 No. 79 R. 84 am. 1928 No. 133 rep. 1976 No. 79 R. 85 rep. 1976 No. 79 R. 86 am. 1928 No. 133 rep. 1976 No. 79 Rr. 87-90 rep. 1976 No. 79 R. 91 am. 1928 No. 133 rep. 1976 No. 79 R. 92 rep. 1976 No. 79 R. 93 rs. 1928 No. 133 rep. 1976 No. 79 R. 94 am. 1928 No. 133 rep. 1976 No. 79 R. 95 rep. 1928 No. 133 R. 96 rep. 1976 No. 79 R. 97 am. 1928 No. 133 rep. 1976 No. 79 Rr. 98, 99 rep. 1976 No. 79 R. 100 am. 1928 No. 133 rep. 1976 No. 79 Rr. 101-106 rep. 1976 No. 79 R. 107 am. 1976 No. 79 R. 108 rep. 1976 No. 79 R. 109 am. 1928 No. 133 rep. 1976 No. 79 R. 110 rs. 1976 No. 79 Rr. 111-114 rep. 1976 No. 79 R. 114A ad. 1942 No. 184 rep. 1976 No. 79 R. 115 am. 1976 No. 79 Rr. 116-124 rep. 1976 No. 79 Forms rep. 1976 No. 79 NAVAL ACCOUNT REGULATIONS - TABLE OF PROVISIONS
TABLE
TABLE OF PROVISIONS
Regulation
PART I - PRELIMINARY
1. Short title
2. Application of Regulations
3. Repeal
5. Definitions
5A. Delegations
PART II - RECEIPT AND EXPENDITURE OF PUBLIC MONEYS IN H.M.A. SHIPS
6. Supply Officer
7. Cash Account
8. Safes
9. Collections
10. Official receipts
11. Debiting of amounts due to the Commonwealth
12. Moneys to be stored in Public Chest
13. Deposits for custody only
14. Advances
15. Disposal of public moneys
16. Payment of accounts
20. Fines inflicted in civil courts
20A. Mess debts
21. Summary of Cash Account
22. Check of Cash Account
23. Check of public money
25. Dates of Payment
26. Muster and miss-muster payment
27. Payments without acquittance
28. Pay accounts
32. Savings Banks in Ships
PART IV - MISCELLANEOUS
107. Director of Navy Accounts to furnish monthly statements to
Treasury
110. Acquittance when payments made by a Government of another
country
115. Forms to be used
125. Treasurer may issue instructions
NAVAL ACCOUNT REGULATIONS - PART I
PART I - PRELIMINARY
NAVAL ACCOUNT REGULATIONS - REG 1
Short title
1. These Regulations may be cited as the Naval Account Regulations.*1*
SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
NAVAL ACCOUNT REGULATIONS - REG 2
Application of Regulations
2. (1) These Regulations shall apply to the receipt and expenditure of
public moneys in ships.
(2) Subject to these Regulations, the provisions of the Audit Act 1901 and
of the Treasury Regulations apply in respect of the receipt and expenditure of
public moneys in ships.
NAVAL ACCOUNT REGULATIONS - REG 3
Repeal
3. All Naval Account Regulations heretofore made, whether provisional or
otherwise, are hereby repealed as from the date of the coming into operation
of these Regulations.
NAVAL ACCOUNT REGULATIONS - REG 5
Definitions
5. In these Regulations, unless the contrary intention appears:
"Accounting Authority" means the person for the time being holding, or
performing the duties of, an office in the Australian Public Service specified
by the Minister;
"Certifying Officer" has the same meaning as in regulation 4 of the Treasury
Regulations;
"Commanding Officer" means the officer appointed in command of a ship or,
where that officer ceases to exercise his command for any reason, the officer
who succeeds to the command of the ship;
"member" means a member of the Navy;
"Minister" means the Minister of State administering the Naval Defence Act
1910;
"naval establishment" has the same meaning as in the Naval Defence Act
1910;
"officer" means a member who is an officer;
"pay account" means an account maintained in pursuance of regulation 28;
"Receiver of Public Moneys" means a Receiver of Public Moneys appointed
under the Treasury Regulations;
"safe" includes a strongroom;
"sailor" means a member other than an officer;
"salary" includes pay;
"ship" means a ship in commission in the service of the Navy and includes a
naval establishment that is in commission in the service of the Navy as if it
were a ship;
"Supply Officer" means the officer in charge of accounting, supply and
secretariat duties in a ship.
NAVAL ACCOUNT REGULATIONS - REG 5A
Delegations
5A. (1) The Minister may, by instrument in writing, delegate to:
(a) the person for the time being holding, or performing the duties of, a
position on the establishment of the Navy, the Army or the Air Force, being an
officer:
(i) of the Navy who holds the rank of Commodore or a
higher rank;
(ii) of the Army who holds the rank of Brigadier or a
higher rank; or
(iii) of the Air Force who holds the rank of Air Commodore
or a higher rank; or
(b) the person for the time being holding, or performing the duties of, an
office in the Australian Public Service, being an officer of the First or
Second Division of that Service;
any of his powers or functions under these Regulations except this power of
delegation.
(2) Subject to any directions of the Minister, a Commanding Officer may
delegate to an officer of the Navy any of his powers or functions under these
Regulations, except this power of delegation.
(3) A delegation under this regulation is revocable at will and does not
prevent the exercise of a power or the performance of a function by the
Minister or the Commanding Officer, as the case may be.
NAVAL ACCOUNT REGULATIONS - PART II
PART II - RECEIPT AND EXPENDITURE OF PUBLIC MONEYS IN
H.M.A. SHIPS
NAVAL ACCOUNT REGULATIONS - REG 6
Supply Officer
6. The Supply Officer of a ship, under the direction of the Commanding
Officer, shall be responsible for collecting, receiving and disbursing moneys
for or on behalf of the Commonwealth, and he shall perform all the duties
required of him as laid down in these Regulations.
NAVAL ACCOUNT REGULATIONS - REG 7
Cash Account
7. (1) Subject to these Regulations, the Supply Officer shall maintain a
record, called the Cash Account, of all public moneys received by him in such
form and in such manner as the Minister directs.
(3) The Cash Account shall be balanced on the last day of each month, on the
Supply Officer being superseded, and on the ship being paid off.
NAVAL ACCOUNT REGULATIONS - REG 8
Safes
8. (1) All public moneys in the charge of a Supply Officer shall be kept in
a safe provided for the purpose.
(1A) A safe provided for the purpose referred to in subregulation (1) shall
be used only for the storage of public moneys.
(2) The Supply Officer shall be held responsible for any loss of public
moneys in his charge, and no explanation will be admitted in respect of any
loss which may occur unless and until it is satisfactorily proved that the
public moneys had always been kept in the safes provided for the purpose, and
that the keys of the safe provided for the purpose referred to in
subregulation (1) had always been kept in his personal custody.
NAVAL ACCOUNT REGULATIONS - REG 9
Collections
9. The Supply Officer is responsible for bringing to account in accordance
with these Regulations moneys due to the Commonwealth.
NAVAL ACCOUNT REGULATIONS - REG 10
Official receipts
10. The Supply Officer shall give proper printed receipts for all moneys
received, taken from books of receipt forms supplied to him for the purpose.
NAVAL ACCOUNT REGULATIONS - REG 11
Debiting of amounts due to the Commonwealth
11. An amount due to the Commonwealth by a member may be debited against his
pay account.
NAVAL ACCOUNT REGULATIONS - REG 12
Moneys to be stored in Public Chest
12. (1) Moneys received by the Supply Officer on behalf of the Commonwealth
shall be stored, with other public moneys, in accordance with subregulation 8
(1) and may be used for the payment of accounts as if they had been advanced
to the Supply Officer for that purpose. Public moneys not to be mixed with
private funds
(2) Public moneys shall not be lodged in a Bank to a private account or be
mixed with private funds.
NAVAL ACCOUNT REGULATIONS - REG 13
Deposits for custody only
13. (1) Moneys deposited with the Supply Officer for custody only shall be
stored in a separate safe from that in which public moneys are kept.
(2) All moneys in the charge of the Supply Officer which belong to the
ship's fund, the service canteen or a mess fund shall be kept in a separate
safe from that in which public moneys are kept.
(3) The Commonwealth shall not be liable to make good losses of moneys
deposited with the Supply Officer for custody only.
NAVAL ACCOUNT REGULATIONS - REG 14
Advances
14. (1) The Supply Officer may obtain advances of cash only in such manner
as the Minister directs.
(2) The Commanding Officer shall be responsible that applications for
advances of cash approved by him are limited to necessary requirements for the
period covered by the application.
NAVAL ACCOUNT REGULATIONS - REG 15
Disposal of public moneys
15. (1) Where the balance of public moneys in the charge of the Supply
Officer is in excess of expected requirements, he shall arrange for the excess
amount to be paid to the nearest Receiver of Public Moneys or to such other
person as the Minister directs.
(2) On supersession or relief of the Supply Officer, he shall transfer the
balance of public moneys in his charge to the officer assuming the duties of
Supply Officer.
(3) When the ship goes out of commission, the Supply Officer shall pay the
balance of public moneys in his charge to the nearest Receiver of Public
Moneys or to such other person as the Minister directs.
NAVAL ACCOUNT REGULATIONS - REG 16
Payment of accounts
16. Under the authority of the Commanding Officer and subject to any
directions given by the Minister, payment shall be made by the Supply Officer
out of the public moneys in his charge of all amounts due for salary and
authorized allowances and all authorized contingent and incidental expenditure
subject to the following provisions:
(a) All accounts shall be certified as to correctness by the Certifying
Officer before payment.
(c) Except as may be otherwise provided in these Regulations, the Supply
Officer shall obtain a proper receipt in writing for every payment made by
him.
(e) To facilitate the payment of accounts, the Supply Officer may pass an
account for an advance of cash. Such an advance shall not appear as a credit
entry in the Cash Account but the voucher shall be kept in the safe and the
actual expenditure brought to account when sub-vouchers are produced by the
officer to whom the advance was made.
NAVAL ACCOUNT REGULATIONS - REG 20
Fines inflicted in civil courts
20. (1) Where the Commanding Officer considers that, in the interests of the
Navy, it is desirable to pay the amount of any fine imposed on a member in a
Civil Court, the Supply Officer shall do so out of the public moneys in his
charge.
NAVAL ACCOUNT REGULATIONS - REG 20A
Mess debts
20A. The Commanding Officer may authorize the Supply Officer to pay from the
public moneys in his charge the amount necessary to meet the mess debts or
other liabilities of an officer in respect of his mess or any similar debts or
liabilities: Provided that the amount so authorized shall not exceed the
amount of salary and allowances due to the officer.
NAVAL ACCOUNT REGULATIONS - REG 21
Summary of Cash Account
21. The Supply Officer shall prepare a Summary of Charges for each month,
classifying and grouping all expenditure under the various Divisions,
Sub-divisions, and Items of the Appropriation Act and under each Trust Fund.
NAVAL ACCOUNT REGULATIONS - REG 22
Check of Cash Account
22. (1) Within 3 days after the termination of each month the Cash Account
and Summary with supporting vouchers, are to be delivered by the Supply
Officer to the Commanding Officer, who shall give him a receipt for them.
(3) The Commanding Officer shall examine the Cash Account and, in so doing,
the vouchers or other necessary documents in support of the debits and credits
shall be inspected, and the amounts compared with the several entries in the
Cash Account. The balance of public moneys, as shown in the Account shall be
compared with the balance actually found, and the Account and Certificate
signed.
(4) The Commanding Officer shall send the Cash Account and Summary and all
supporting vouchers to the Accounting Authority as soon as possible after the
termination of each month.
NAVAL ACCOUNT REGULATIONS - REG 23
Check of public money
23. (1) The Commanding Officer shall count the balance of public money in
the Supply Officer's charge, and compare it with that shown by the Cash
Account:
(a) At uncertain periods, but at least once in three months and without
previous warning.
(b) On the last day of each month, after all payments for the month have
been made.
(c) On the ship being paid off or going out of commission.
(d) On the Supply Officer being superseded or relieved.
NAVAL ACCOUNT REGULATIONS - REG 25
Dates of Payment
25. (1) Payments of salary and allowances to members rendering continuous
full-time naval service shall be made fortnightly.
(2) The Treasurer may authorize payments of pay and allowances to be made on
a day other than the authorized pay day.
(3) In special circumstances the Commanding Officer may authorize payments
of salary and allowances on a day other than the authorized pay day, provided
that the authority of the Treasurer shall be obtained in any case where it is
proposed to pay in advance for a period exceeding 3 days.
NAVAL ACCOUNT REGULATIONS - REG 26
Muster and miss-muster payment
26. (3) On a pay day, the Commanding Officer shall arrange for members to be
mustered for payment at the time most convenient to the Service, and when the
smallest number of members will be absent on duty and for the subsequent
payment on the same day of those members who were absent from the general
muster. Witness to payments
(4) Payment of salary and allowances to members on the occasions referred to
in subregulation (3) may be made without acquittance but a certificate shall
be given by the Supply Officer and by another officer authorized for the
purpose by the Commanding Officer that they witnessed the making of the
payment.
NAVAL ACCOUNT REGULATIONS - REG 27
Payments without acquittance
27. Payments to sailors, in respect of travelling allowance, prize money, or
other payments under Regulations, may be made without acquittance, subject to
the production of a certificate, signed by the Supply Officer, the assistant
to the Supply Officer and another officer, that the amounts were duly paid in
their presence to the persons whose names are shown and that such persons were
entitled to receive the money.
NAVAL ACCOUNT REGULATIONS - REG 28
Pay accounts
28. Accounts of salary and allowances accrued due to, and of charges against
the salary and allowances of, members shall be maintained by the Supply
Officer in such form and in such manner as the Minister directs.
NAVAL ACCOUNT REGULATIONS - REG 32
Savings Banks in Ships.
32. (1) Subject to the approval of the Minister, agencies of the
Commonwealth Savings Bank may be established in ships, and the Minister may
permit Supply Officers of such ships to be appointed as agents of the
Commonwealth Savings Bank for the purpose of transacting Savings Bank
business.
(2) Except as provided in subregulation (3) Savings Bank moneys shall not be
treated as public moneys for the purposes of these Regulations.
(3) Subject to the directions of the Minister, the Supply Officer may
receive savings bank moneys and bring them to account in the Cash Account
pending adjustment with the Commonwealth Savings Bank.
(4) The Commonwealth shall not be liable for any loss suffered by any person
owing to the mistake, misappropriation or fraud of a Supply Officer in his
capacity as an agent of the Commonwealth Savings Bank.
NAVAL ACCOUNT REGULATIONS - PART IV
PART IV - MISCELLANEOUS
NAVAL ACCOUNT REGULATIONS - REG 107
Director of Navy Accounts to furnish monthly statements to Treasury
107. The Accounting Authority shall keep such records and accounts as may be
necessary to carry out the provisions of these Regulations and shall furnish
to the Treasury such returns, statements, and accounts as may be required for
the proper recording and reconciling of all transactions relating to the
receipt and expenditure of public moneys in ships.
NAVAL ACCOUNT REGULATIONS - REG 110
Acquittance when payments made by a Government of another country
110. Payments made by Australia to the Government of another country in
reimbursement of payments made by that Government to members of the Australian
Navy serving in, or attached to the armed forces of, that other country shall
be sufficient acquittance for the payments made to those members.
NAVAL ACCOUNT REGULATIONS - REG 115
Forms to be used
115. The forms of accounts to be used shall be those approved by the
Minister.
NAVAL ACCOUNT REGULATIONS - REG 125
Treasurer may issue instructions
125. Notwithstanding anything contained in these Regulations the Treasurer
may issue such instructions as he deems necessary in connexion with the
receipt and payment of and due accounting for public moneys.
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