Committee of Public Accounts Act 1913

Overview

The Committee of Public Accounts Act 1913 was enacted by the Parliament of the Commonwealth of Australia to establish a Joint Parliamentary Committee of Public Accounts. The Act was assented to on 19th December, 1913, and its primary objective is to create a committee that examines the accounts of the Commonwealth's receipts and expenditure, ensuring transparency and accountability in government spending. The Act stipulates that a joint committee of nine members, comprising three from the Senate and six from the House of Representatives, is to be appointed at the beginning of each parliamentary session. This committee has the responsibility to report on any significant issues related to public accounts, suggest improvements to account formats and methods, and investigate any referred matters concerning public accounts. Additionally, the Act outlines the committee's powers to take evidence on oath and imposes penalties for wilfully providing false evidence.

Scope and Application

The Committee of Public Accounts Act 1913 establishes the Joint Committee of Public Accounts, a committee of nine members appointed from both the Senate and the House of Representatives. The Act applies to members of Parliament who are appointed to the Committee, which is tasked with examining the Commonwealth’s accounts, reporting on financial matters, and inquiring into any public accounts-related questions referred to it by either House. The geographic reach of this Act is national, as it concerns the Commonwealth of Australia and its financial oversight. The Act also specifies that evidence taken before the Committee can be considered by subsequent Committees, even if the original Committee has ceased to exist, and empowers the Committee to take evidence on oath or affirmation. The Act further provides that wilfully providing false evidence before the Committee is a criminal offence, with a penalty of up to five years’ imprisonment. This legislation ensures the integrity and transparency of public financial management at the national level.

Key Provisions

The Committee of Public Accounts Act 1913 establishes a Joint Committee of Public Accounts, a committee of nine members, three from the Senate and six from the House of Representatives, to be appointed at the beginning of each parliamentary session (sections 1 and 2). The primary duties of the Committee, as outlined in section 3, include examining the Commonwealth’s financial accounts, reporting on any issues to both Houses, and investigating any matters referred to them by either House. Additionally, the Committee can recommend changes to the form of public accounts, receipt control, issue, or payment of public money. Section 4 ensures the continuity of evidence taken by the Committee, allowing succeeding Committees to consider evidence from previous inquiries even if the Committee has changed. Section 5 grants the Committee the authority to require witnesses to give evidence under oath or affirmation, and section 6 imposes a penalty of up to five years' imprisonment for those who wilfully provide false evidence. The Act imposes several obligations on the Committee and its members. Members must diligently examine the Commonwealth's financial records and report any discrepancies or noteworthy circumstances to both Houses of Parliament (section 3(a)). They are also tasked with recommending improvements to the format and management of public accounts and procedures for handling public funds (section 3(b) and (c)). Furthermore, the Committee must adhere to the Joint Standing Orders approved by both Houses, which may include additional duties assigned to them (section 3(d)). The Act also requires members to administer oaths or affirmations to witnesses and ensures that the evidence collected remains valid even if the Committee changes between reporting periods (sections 4 and 5). Under the Act, serious consequences are stipulated for those who wilfully provide false evidence before the Committee. Section 6 explicitly states that such an offence is indictable and carries a maximum penalty of five years' imprisonment. This severe penalty underscores the importance of truthful testimony in the Committee's investigative process, reinforcing the integrity and accountability of public financial management within the Commonwealth. The Act does not provide for any civil consequences, focusing instead on the criminal penalties to deter false testimony.