Finance Regulations (Amendment)

Legislation au C2004L00845 Regulations Not in force Legislative Instrument

Legislation content

Statutory Rules

1980 No. 114

REGULATIONS UNDER THE, AUDIT ACT 1901*

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Audit Act 1901.

Dated this   day of   1980.

Governor-General

By His Excellency’s Command,

Minister of State for Finance

 

AMENDMENTS OF THE FINANCE REGULATION S†

Interpretation

1. Regulation 4 of the Finance Regulations is amended by omitting from sub-regulation (1) the definition of “ Certifying Officer ” and substituting the following definition:

“ ‘ Certifying Officer ’ means a person appointed by the Minister under sub-section 34 (2) of the Act to certify that payments may properly be made;”.

2. Regulation 45 of the Finance Regulations is repealed and the following regulations substituted:

Responsibilities of Certifying Officers

“ 45. (1) A Certifying Officer shall ensure, in respect of a claim for the payment of an amount that is submitted to him for certifying tinder sub-section 34 (2) of the Act (not being a claim for a payment included in a class of payments that is a prescribed class of payments for the purposes of regulation 45a), that the claim—

(a) is correct as to amount;

(b) is for expenditure that has been duly approved;

* Notified in the Commonwealth of Australia Gazette on 1980.

† Statutory Rules 1942 No. 523 as amended by Statutory Rules 1943 No. 32; 1953 No. 3; 1959 No. 9; 1961 Nos. 77 and 122: 1964 No. 21; 1965 Nos. 32 and 169; 1960 No. 176; 1968 No. 87; 1972 No. 31; 1974 No 129; 1975 No. 156; 1976 Nos. 91 and 260; 1977 No. 111; and 1979 No. 282.

11502/80 Cat. No. —Recommended retail price 20c 11/3.4.1980


(c) is supported by all relevant vouchers or, where a relevant voucher is missing or defective, is supported by all other relevant vouchers (if any) and by a certificate given by the Permanent Head or an authorized officer certifying that it is not reasonably possible to obtain the missing voucher or a copy thereof or a voucher that is not defective (as the case may be) and, if the claim is for payment in respect of supplies, certifying, in addition—

(i) as to the date on which, or the period during which, the supplies were executed, furnished or performed, as the case may be; and

(ii) that the supplies are a reasonable and proper charge against the public funds;

(d) is made out in the name of a person or authority to whom payment may be made in accordance with regulation 68;

(e) has not previously been paid;

(f) identifies the head of expenditure to which the amount is chargeable; and

(g) where the claim is for payment in respect of supplies—

(i) specifies, or is supported by a voucher that specifics, the date on which, or the period during which, the supplies were executed, furnished or performed, as the case may be, and the rate at which the supplies were so executed, furnished or performed; and

(ii) is supported by a certificate given by the Permanent Head or an authorized officer certifying that the requirements of the agreement relating to the supplies that are to be satisfied to entitle the claimant to payment have been satisfied.

“ (2) Where the Permanent Head or an authorized officer gives in respect of a claim for the payment of an amount, not being a claim for payment in respect of supplies, a certificate certifying that the claim is for expenditure that has been duly approved, the expenditure to which the claim relates shall be deemed, for the purposes of sub-regulation (1), to have been so approved.

Certifying Officer may give certificate in certain circumstances after certain requirements have been complied with

“ 45a. (1) A Certifying Officer may, in respect of a payment included in a prescribed class of payments, give a certificate under subsection 34 (2) of the Act if, after the requirements prescribed by sub-regulation (2) in respect of a payment of that class, and any relevant directions given by the Minister under these Regulations, have been complied with, he has no reason to believe that the payment may not properly be made.


“ (2) A Certifying Officer shall ensure, in respect of a claim for a payment included in a prescribed class of payments, that the payment—

(a) is for expenditure that has been duly approved; and

(b) is supported by a claim that identifies the head of expenditure to which the payment is chargeable.

“ (3) For the purposes of this regulation, each of the following classes of payments is a prescribed class of payments:

(a) payments of salary (including payments in the nature of salary);

(b) payments in respect of which the Permanent Head or an authorized officer has certified—

(i) that the payments are based upon data prepared by a computer; and

(ii) that, in the preparation of that data, system controls and accounting procedures approved by the Minister have been employed;

(c) payments made by one Department to another Department;

(d) payments in satisfaction of claims in respect of which the Permanent Head or an authorized officer has certified that a method of sample checking approved by the Minister for the purposes of this paragraph has been employed.”.

Printed by Authority by the Commonwealth Government Printer

Overview

The Statutory Rules 1980 No. 114, made under the Audit Act 1901, aim to refine the regulatory framework governing financial certification and approval processes within the Commonwealth. Enacted by the Governor-General with the advice of the Federal Executive Council, these regulations seek to address issues related to the accuracy, approval, and certification of financial claims, ensuring compliance with established financial management practices. The primary objective is to enhance the integrity and accountability of financial transactions by clearly defining the roles and responsibilities of Certifying Officers, and to provide a structured process for certifying payments, particularly those involving prescribed classes such as salary payments and computer-generated data. By amending and updating the Finance Regulations, the legislation ensures that financial claims are properly vetted and supported by necessary documentation before approval and payment.

Scope and Application

The Audit Act 1901, as amended by Statutory Rules 1980 No. 114, applies to the process of certifying payments within the Commonwealth of Australia. This legislation governs the roles and responsibilities of Certifying Officers, who are appointed by the Minister to ensure that payments are made correctly and in accordance with established regulations. The Act covers claims for payments that must be certified, ensuring these claims are accurate, supported by necessary vouchers, and for approved expenditures. The scope of this Act extends to various classes of payments, including salaries, payments based on computer-generated data, inter-departmental payments, and claims that have been sample-checked as per approved methods. The Act also specifies conditions under which Certifying Officers may provide certificates for certain classes of payments, ensuring compliance with prescribed requirements and relevant ministerial directions.

Key Provisions

The Regulations under the Audit Act 1901 primarily focus on the responsibilities and powers of Certifying Officers (section 45) in the context of financial claims and payments within the government. A Certifying Officer is defined as a person appointed by the Minister to ensure that payments are made appropriately. This role includes verifying that claims are correct in amount, supported by necessary documentation, and relate to approved expenditures. For certain classes of payments, such as those related to salaries or computer-based data, Certifying Officers have specific duties to ensure compliance with prescribed criteria and ministerial directions (section 45a). This includes verifying that system controls and accounting procedures have been properly employed. The Regulations impose several obligations on Certifying Officers. They must ensure that claims for payment are accurate, supported by relevant vouchers, and that the expenditures have been duly approved. For claims involving supplies, Certifying Officers must additionally verify the execution dates and rates of supplies, and ensure that all requirements of the supply agreement have been met. Certifying Officers are also responsible for certifying that payments are for approved expenditures and are correctly identified under the relevant expenditure head. In cases where certain payments are included in prescribed classes, Certifying Officers may certify payments if all prescribed requirements have been met and there is no reason to believe that the payment may not properly be made. Breaches of the Regulations could result in various consequences. While the specific penalties are not detailed in the Regulations, the Audit Act 1901 and associated legislation typically provide for both civil and criminal penalties for non-compliance. Civil penalties may include fines and other financial penalties, while criminal penalties could result in imprisonment, reflecting the seriousness of ensuring accurate and approved financial transactions within the government. The exact penalties would depend on the specific nature and severity of the breach, as outlined in the relevant legislation.

Legal classification tags

Area of Law
Administrative Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Regulatory Standards
Licensing & Registration

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.