EXPLANATORY STATEMENT
STATUTORY RULES NO. 135 OF 1985
ISSUED BY THE AUTHORITY OF THE MINISTER FOR FINANCE
The attached Statutory Rules, which came into operation on 1 July 1985, amend the Finance (Overseas) Regulations which were made pursuant to section 71 of the Audit Act 1901.
Details of the amendments are as follows:-
“Permanent Head”
The Public Service Reform Act 1984 amended references in legislation from “Permanent Head” to “Secretary”. The Statutory Rules amended various Finance Regulations to reflect this change by substituting “Secretary” for “Permanent Head” wherever the latter term occurred.
“Accounting Office”
The term “Accounting Office” was used in various Regulations to describe offices established by the Minister for Finance pursuant to regulation 123. Since the term “Regional Office” is now in general use to refer to such offices, the Statutory Rules replaced “Accounting Office”, wherever appearing, with “Regional Office”.
Regulation 2
This regulation has been amended to give effect to the changes in terminology referred to above; the previous definitions of “Permanent Head” and “Accounting Office” have been replaced with definitions of “Secretary” and “Accounting Office” and the previous definition of “Secretary” (as Secretary of the Department of Finance) has been omitted.
In addition, paragraph (d) of the definition of “Department” has been amended by including a reference to that branch of the Australian Public Service in relation to which the President of the Inter-State Commission has the powers of a Secretary of a Department. This ensures that, for the purposes of the Regulations, the Inter-State Commission will operate, in terms of its financial administration, as an independent Department.
Further amendments, the inclusion of a reference to the Official Secretary to the Governor-General in the definition of “Department” and “Secretary” have also been made. The amendments have the effect of making the Official Secretary a Department for the purposes of the Regulations.
Regulations 3 and 4
Regulations 3 and 4 have been amended to reflect the change in description from “Accounting Office” to “Regional Office”. In addition regulation 4 has been amended as a consequence of the adoption of the term “Secretary” in lieu of “Permanent Head”.
Regulation 20
Sub-regulation 20(2) and 20(3) have been omitted as it is no longer intended that the Advance to the Minister for Finance be used as a vehicle for facilitating accounting for payments made overseas on behalf of Commonwealth Departments. In future funds will be provided by warrant advice where a payment is to be made by an overseas office on behalf of a Department in Australia.
Regulation 28
Regulation 28 has been amended so that accounts which have been certified in Australia under Section 34(2) (b) of the Audit Act 1901 may be paid overseas without, as was the case, being further certified at the overseas office by an officer appointed under Regulation 28.
Regulation 35
Regulation 35 enables the Minister for Finance, the Secretary of the Department of Finance and the Secretary of a Department to issue directions for, or in relation to overseas accounting matters. An amendment is proposed to the Regulation as a consequence of the change in the use of the term “Permanent Head”, and to enable the Offical Secretary to the Governor-General to issue directions under regulation 35 to his staff.
Regulations 36, 37 and 38
Regulations 36, 37 and 38 have been amended to enable the Minister, the Secretary of the Department of Finance or the Secretary of a Department, when appointing delegates, to give directions on the manner in which the delegations are to be exercised.
Schedule
The Schedule sets out the amendments which have been made as a consequence of the changes in terminology from “Permanent Head” to “Secretary” and from “Accounting Office” to “Regional Office”.
Overview
The Statutory Rules No. 135 of 1985, issued by the authority of the Minister for Finance, amend the Finance (Overseas) Regulations made under section 71 of the Audit Act 1901. These amendments, which came into operation on 1 July 1985, primarily address the need to update terminology across various regulations. The changes reflect legislative updates such as the substitution of "Secretary" for "Permanent Head" and "Regional Office" for "Accounting Office" throughout the Finance Regulations, aligning them with the terminology used in the Public Service Reform Act 1984. Additionally, the amendments ensure that the Inter-State Commission and the Official Secretary to the Governor-General are appropriately recognised within the financial administrative framework of the Regulations. The policy objective of these amendments is to streamline and modernise the terminology used in financial regulations, ensuring clarity and consistency across relevant legislation.
Scope and Application
The Statutory Rules 1985 No. 135, made under the Audit Act 1901, amend the Finance (Overseas) Regulations to reflect legislative changes and update terminology for clarity and consistency. The changes include substituting “Secretary” for “Permanent Head” and “Regional Office” for “Accounting Office” throughout the Regulations, as per the Public Service Reform Act 1984. These amendments ensure that the Regulations align with current administrative structures and practices, including recognising the Inter-State Commission as an independent Department for financial administration purposes and including the Official Secretary to the Governor-General as a Department within the scope of the Regulations. Furthermore, the Regulations have been updated to streamline the process for overseas payments by allowing certified accounts in Australia to be paid overseas without additional certification, and to clarify the roles and authorities of key officials in issuing directions related to overseas accounting matters. The changes are designed to enhance the efficiency and effectiveness of financial management and accounting practices within the Australian Public Service.
Key Provisions
The Statutory Rules, which came into operation on 1 July 1985, amend the Finance (Overseas) Regulations made pursuant to section 71 of the Audit Act 1901. These changes primarily involve terminology updates, replacing references to “Permanent Head” with “Secretary” and “Accounting Office” with “Regional Office” to reflect modern legislative language and current practices within the Australian Public Service (section 2). Regulation 2 further refines the definitions of “Secretary” and “Department”, ensuring the Inter-State Commission and the Official Secretary to the Governor-General are correctly incorporated into the regulatory framework.
These amendments impose specific obligations on the parties involved, including the Minister for Finance, the Secretary of the Department of Finance, and the Secretary of a Department. They are now tasked with issuing directions for overseas accounting matters and providing guidance on delegations (Regulation 35). The amendments also affect the process of certifying accounts for overseas payments, simplifying it by allowing accounts certified in Australia to be paid overseas without further certification by an overseas office (Regulation 28). Additionally, Regulation 20 has been modified to discontinue the use of the Advance to the Minister for Finance for overseas payments, instead mandating that funds be provided by warrant advice (Regulation 20).
Failure to comply with these amended regulations may result in various legal consequences. While specific penalties are not detailed in the Explanatory Statement, breaches of regulations under the Audit Act 1901 generally attract penalties that could include fines and other sanctions as prescribed by the relevant legislation. For instance, incorrect accounting or certification of accounts could lead to civil or criminal liabilities, depending on the severity and intent behind the breach. The precise penalties would be determined based on the specific provisions of the Audit Act 1901 and any other applicable laws.