EXPLANATORY STATEMENT
STATUTORY RULES NO. 134 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 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 4
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 “Regional 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 definitions 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.
Regulation 6A
Regulation 6A has been amended by adding the Australian Centre for International Agricultural Research and the Office of the Director of Public Prosecutions to the list of prescribed authorities. Also, the reference to the Australian Electoral Office has been replaced by the “Australian Electoral Commission”.
As prescribed authorities, these bodies are subject to the Audit Act 1901 in their own right and their financial administration is free of direct oversight by any Department of State.
Regulations 41, 61, 71, 84 and 109
Sub-regulations 41(2), 61(4), 71(2), 74(5), 84(6) and 109(2), which had the effect of ‘delegating’ the Secretary of the Department of Finance’s powers and functions under these Regulations, have been omitted. In future, any delegation of the Secretary’s powers will be made under section 72(4) of the Audit Act 1901, as necessary.
Regulation 44
Regulation 44, which required that the Auditor-General be advised of all accountable forms supplied to Commonwealth Departments, has been repealed. It is no longer necessary, or appropriate, for the Auditor-General to be so advised.
Regulation 123
Regulation 123 and the heading thereto have been amended to reflect the change in description from “Accounting Office” to “Regional Office”.
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 1985 No. 134, issued under the authority of the Minister for Finance, amend the Finance Regulations 1984, which were made under the Audit Act 1901. These amendments, which took effect on 1 July 1985, primarily serve to update terminology within the regulations to align with changes introduced by the Public Service Reform Act 1984. For example, references to "Permanent Head" have been replaced with "Secretary", and "Accounting Office" has been replaced with "Regional Office". The purpose of these changes is to modernise and clarify the terminology used in the Finance Regulations, ensuring consistency with contemporary public service nomenclature and enhancing the readability and applicability of the regulations. Furthermore, these amendments also adjust the definitions of various terms to reflect new structural and functional realities within the public service, including the recognition of the Inter-State Commission as an independent department for financial administration purposes.
Scope and Application
The Statutory Rules No. 134 of 1985, issued by the authority of the Minister for Finance, amend the Finance Regulations made under section 71 of the Audit Act 1901, and these amendments came into operation on 1 July 1985. The changes primarily involve updating terminology to reflect legislative updates, ensuring consistency and clarity in the language used. For example, references to "Permanent Head" have been substituted with "Secretary," and "Accounting Office" has been replaced with "Regional Office." These amendments apply to the various entities and offices that were previously referred to by the now outdated terms, thus ensuring that the regulations accurately describe the current structure and responsibilities within the Commonwealth. The changes also incorporate the Inter-State Commission and the Official Secretary to the Governor-General into the regulatory framework, recognising their distinct roles within the financial administration of the Commonwealth. Furthermore, the inclusion of new prescribed authorities such as the Australian Centre for International Agricultural Research and the Office of the Director of Public Prosecutions ensures that these bodies are recognised as independent entities, free from direct oversight by any Department of State, and subject to the Audit Act 1901. The repeal of certain requirements, such as the need to advise the Auditor-General of accountable forms supplied to Commonwealth Departments, reflects a shift in the administrative and auditing processes, making them more streamlined and appropriate to current practices.
Key Provisions
The Statutory Rules, which came into effect on 1 July 1985, amend the Finance Regulations made under the Audit Act 1901. These changes primarily involve the substitution of certain terms to reflect legislative updates. For example, references to "Permanent Head" have been replaced with "Secretary" (Regulation 4), and "Accounting Office" has been replaced with "Regional Office" (Regulation 123). The objective is to ensure consistency with the terminology used in other contemporary legislation, such as the Public Service Reform Act 1984. These amendments ensure that the language used in the regulations aligns with the current nomenclature within the public service and related entities.
The obligations imposed by these amendments require various authorities to adhere to the new definitions and terminology when engaging with financial administration and reporting under the Audit Act 1901. For instance, the term "Secretary" now encompasses the head of a department, while "Regional Office" refers to offices established by the Minister for Finance. These definitions affect how entities such as the Inter-State Commission and the Official Secretary to the Governor-General are treated under the regulations. It is imperative that these bodies understand and apply the new terminology correctly in their financial dealings and reporting to maintain compliance.
In terms of penalties and consequences, while the Statutory Rules themselves do not explicitly outline new penalties for breaches, they do impose a requirement for compliance with the amended regulations. Non-compliance with the Audit Act 1901 could result in various sanctions, which may include fines or other administrative penalties. For example, failure to adhere to the updated terminology could potentially lead to confusion or misreporting, thereby attracting scrutiny or penalties under existing provisions of the Audit Act. The specific penalties for such breaches would be determined in accordance with the relevant sections of the Audit Act 1901.
Furthermore, the omission of certain sub-regulations, such as those in Regulations 41, 61, 71, 84, and 109, indicates a shift towards a more centralised approach to delegation of powers and functions. This change mandates that any future delegations be made under section 72(4) of the Audit Act 1901, ensuring a more streamlined and possibly more controlled delegation process. The repeal of Regulation 44, which previously required the Auditor-General to be advised of accountable forms supplied to Commonwealth Departments, reflects a shift in the administrative burden and the expectation of self-regulation within departments. The Schedule of the Statutory Rules provides a comprehensive overview of the specific textual changes made to the regulations, ensuring transparency and clarity for all affected parties.