EXPLANATORY STATEMENT
STATUTORY RULES 1982 No 209
ISSUED ON THE AUTHORITY OF THE MINISTER FOR FINANCE
SUBJECT: AUDIT ACT 1901 - FINANCE (OVERSEAS) REGULATIONS (AMENDMENT)
The attached Statutory Rules amend the Finance (Overseas) Regulations made under sections 63 and 71 of the Audit Act 1901.
Details of the amendments are:
SUB-REGULATION 8(2) AND REGULATION 33A
Sub-regulation 8(2) has been replaced by a new sub-regulation 8(2) and a new regulation 33A. The effect of these new provisions is to provide that the chief accounting officer at an overseas office shall furnish statements and information of the receipts and expenditure of the overseas office when required to do so by the Secretary, Department of Finance and shall furnish them to such officer of the Department of Finance as the Secretary directs.
The amendment was made necessary by the fact that, under new arrangements, the Accounting Office, Canberra now provides services for certain overseas offices. It was necessary to amend sub-regulation 8(2) to allow the Secretary, Department of Finance, to appoint an officer within the Accounting Office, Canberra to require the provision of the statements. Previously only the chief accounting officer at an accounting office overseas could require the statements.
REGULATION 31
Regulation 31 provided for the Secretary, Department of Finance, in relation to each accounting office, and the Permanent Head of a Department, in relation to each overseas office, to appoint an officer to maintain a register of advances.
The regulation now provides for the overseas certifying officer who certifies the claim for the advance to enter its details in a register of advances and to be responsible for maintaining that register.
REGULATION 33
The amendments to sub-regulation 33(1)(b) and (3) are in consequence of the amendments to regulation 31. The overseas certifying officer is now the appropriate officer to advise the chief accounting officer of any unadjusted advances.
REGULATIONS 36, 37 AND 38
At the suggestion of the Attorney-General’s Department, these Regulations were amended to provide that each delegate may only delegate the powers specifically given to him or her under the Regulations.