EXPLANATORY STATEMENT
AUSTRALIAN CAPITAL TERRITORY
AUDIT REGULATIONS (AMENDMENT)
No. 30 OF 1987
The Audit Regulations (Amendment) amended the Audit Regulations with the effect that a single body, The Trustees of the Canberra Public Cemeteries is a public authority to which Division 3 of Part XI of the Audit Act 1901 applies (requirements as to audits, accounts and financial statements).
The amendments are consequential to the amendments to the Cemeteries Ordinance 1933 which provide for the establishment of a single trust to administer public cemeteries in the Territory. Previously, the Ordinance provided for two Trusts to perform this function. The corporate name of the trustees is “The Trustees of the Canberra Public Cemeteries”. By having one Trust rather than two trusts, one for each public cemetery, there is no need for two separate audit procedures under the Audit Act 1901.
Authorised by: The Minister of State for Finance.