EXPLANATORY STATEMENT
SUBJECT - AUDIT ACT 1901
FINANCE REGULATIONS (AMENDMENT) 1986 No. 183
ISSUED ON THE AUTHORITY OF THE MINISTER FOR FINANCE
Sub-section 71(1) of the Audit Act 1901 (the Act) provides that the Governor-General may make regulations (not inconsistent with the provisions of the Act) for carrying out the provisions of the Act. The attached Statutory Rules amend the Finance Regulations made pursuant to these provisions.
The amendments relate to the:
(a) addition of the Merit Protection and Review Agency to the list of those statutory authorities which have been prescribed for the purposes of the Act and the Regulations;
(b) repeal of sub-regulation 52A(2) since matters relating to the preparation and numbering of Purchase Orders are best dealt with in Directions given by the Secretary of the Department of Finance;
(c) clarification of sub-regulation 53(1) by adding “of the Department of Finance” after “Secretary” (last appearing) to indicate that the “Secretary” referred to is in fact the Secretary of the Department of Finance; and
(d) change of “The Commonwealth Public Account” to “the Commonwealth Public Account” in certain regulations.
Details are:
REGULATION 1 - PRESCRIBED AUTHORITIES
Regulation 1 amends regulation 6A by including the Merit Protection and Review Agency in the list of those statutory authorities which have been prescribed for the purpose of the Act and Regulations; that is, are Departments for those purposes. The Merit Protection and Review Agency was established under legislation - the Merit Protection (Australian Government Employees) Act 1984.
REGULATION 2 - ORDERS FOR APPROVED SUPPLIES
Sub-regulation 52A(2) required that Purchase Orders be prepared in triplicate and for those orders to be consecutively numbered, unless otherwise approved by the Minister.
These matters are essentially of a minor administrative nature and will therefore be in future dealt with in Directions given by the Secretary of the Department of Finance. As a consequence sub-regulation 52A(2) is repealed.
REGULATION 3 - PUBLICATION OF PROVISIONS OF CERTAIN CONTRACTS
Sub-regulation 53(1) requires that where a contract for supplies is let and the liability of the Commonwealth is not less than $2000, the Secretary of the Department requiring the supplies, or if tenders for the contract were considered by a Tender Board, the Chairman of that Board, shall publish or cause to have published, in the Gazette as soon as possible after the contract is made, a summary of the provisions of the contract setting out the details as specified in directions given by the Secretary.
Regulation 3 amends existing sub-regulation 53(1) by including “of the Department of Finance” after “Secretary” (last appearing) to make it clear that the Secretary referred to is in fact the Secretary of the Department of Finance.
REGULATION 4 - FORMAL AMENDMENTS
Regulation 4 amends regulations 26, 27, 28, 112, 120 and 121 by replacing the previous reference to “The Commonwealth Public Account” with “the Commonwealth Public Account”.