STATUTORY RULES.
1923. No. 10.
REGULATIONS UNDER THE DEFENCE ACT 1903-1918.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Defence Act 1903-1918, to come into operation forthwith unless otherwise specified.
Dated this thirty-first day of January, 1923.
FORSTER,
Governor-General.
By His Excellency’s Command,
GRANVILLE RYRIE,
For Minister of State for Defence.
Financial and Allowance Regulations for the Australian Military Forces and Senior Cadets, 1921.
Amendments.
A. Regulation 140.—The words “may be paid” in the second line are cancelled and the following substituted therefor: “may be credited in the District Accounts Office.”
B. Regulation 158 is cancelled and the following substituted therefor :—
“158. (a) A Commanding Officer of a Citizen Force unit will forward to the District Finance Officer each financial year, for audit, his Cash Book, Bank Pass Book, Cheque Book, and butts of Official Receipt Books.
(b) When a change in the command of a Citizen Force unit takes place, the officer vacating the command will immediately forward to the District Finance Officer, for audit, the books mentioned in paragraph (a). In addition, the officer vacating the command will complete, in quadruplicate A.M. Form B.33 which will then be checked in every particular by the officer assuming the command. The four copies of A.M. Form B.33 duly signed by each of the officers mentioned will then be dispatched to the District Finance Officer by the Officer vacating the command.”
C. Regulation 308—
(i) After the word “obtained” in the last line of sub-paragraph (a) insert “by the District Finance Officer.”
(ii) Delete from sub-paragraph (b) the words “ not provided with Corps Contingent Allowance under regulation 140, capitation or effective allowance.”
C.594.—Price 3d.
D. Regulation 322 (3).—Cancel last paragraph which reads as follows:—
“Reimbursement of sums duly expended from the above-mentioned advances will be made by the District Finance Officer on receipt of vouchers duly acquitted in accordance with the Audit Act and Treasury Regulations.”
E. Insert new regulation 322a.—
“322a (a) A Commanding Officer will forward to the District Finance Officer each financial year, for audit, his Cash Book and butts of Official Receipt Books.
(b) When a change in the command of a Battalion takes place, the officer vacating the command will immediately forward to the District Finance Officer for audit, the books mentioned in paragraph (a). In addition, the officer vacating the command will complete in quadruplicate A.M. Form B.34 which will then be checked in every particular by the officer assuming the command. The four copies of A.M. Form B.34 duly signed by each of the officers mentioned, will then be dispatched to the District Finance Officer by the officer vacating the command.”
(The above amendments to take effect as from 1st February, 1923.)
F. Regulation 153 is cancelled and the following substituted therefor:—
“153. Fines and stoppages against members or payments in respect of damage or deterioration or loss of Government property and any public moneys received other than pay shall be forwarded not later than one month from date of receipt of same to the Receiver of Public Moneys for payment into Revenue.”
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
Overview
Statutory Rules 1923 No. 10, made under the Defence Act 1903-1918, introduces amendments to the financial and allowance regulations governing the Australian Military Forces and Senior Cadets. This legislative instrument was enacted to ensure that financial records and transactions are properly managed and audited, thereby enhancing accountability and transparency within the military. The regulations were made by the Governor-General in Council and aim to streamline the auditing process by clearly outlining the responsibilities of Commanding Officers and other relevant officers in maintaining and forwarding financial records. The policy objective is to improve the financial oversight of the Australian Military Forces by imposing structured procedures for the management and auditing of financial documents, thus ensuring compliance with financial regulations.
Scope and Application
The Financial and Allowance Regulations for the Australian Military Forces and Senior Cadets, 1921, as amended by these statutory rules, apply to the financial and administrative procedures of the Australian Military Forces and Senior Cadets, focusing on the financial oversight and management within these entities. These regulations govern the responsibilities of Commanding Officers and other relevant officers in maintaining and submitting financial records for auditing purposes. This includes the submission of various financial documents such as Cash Books, Bank Pass Books, Cheque Books, and butts of Official Receipt Books to the District Finance Officer annually and during changes in command. The regulations also address the procedures for forwarding fines, stoppages, and payments for damages or loss of government property to the Receiver of Public Moneys. The jurisdictional reach of these regulations is national, as they are made under the Defence Act 1903-1918, which is a Commonwealth Act. The regulations do not explicitly state any exclusions or exemptions but are intended to ensure financial accountability and transparency within the military forces. The application of these regulations is extended through subordinate instruments as necessary to accommodate changes in financial practices or administrative requirements.
Key Provisions
The Statutory Rules of 1923, No. 10, made under the Defence Act 1903-1918, introduce several key amendments to the financial and allowance regulations for the Australian Military Forces and Senior Cadets, effective from 1 February 1923. Regulation 140 now requires that payments be credited in the District Accounts Office rather than being paid directly. Regulation 158 has been revised to mandate that Commanding Officers of Citizen Force units submit their Cash Book, Bank Pass Book, Cheque Book, and butts of Official Receipt Books to the District Finance Officer annually for audit (158(a)). When a change in command occurs, the outgoing officer must forward these books to the District Finance Officer and complete and sign four copies of A.M. Form B.33, which the incoming officer must then check before dispatching to the District Finance Officer (158(b)). Regulation 308 has been modified to clarify that District Finance Officers will obtain necessary documents (308(i)) and to remove certain allowances from sub-paragraph (b) (308(ii)). Regulation 322(3) now omits the previous requirement for reimbursement of sums by the District Finance Officer upon receipt of acquitted vouchers, and a new regulation, 322a, has been introduced. This new regulation stipulates that Commanding Officers must submit their Cash Book and butts of Official Receipt Books annually for audit (322a(a)), and when a change in command of a Battalion occurs, the outgoing officer must send these books to the District Finance Officer and complete four copies of A.M. Form B.34, which the incoming officer must check and then dispatch to the District Finance Officer (322a(b)). Lastly, Regulation 153 has been updated to require fines, stoppages, and payments for damages or loss of Government property to be forwarded to the Receiver of Public Moneys within one month of receipt (153).
These regulations impose specific financial management and reporting requirements on Commanding Officers and other relevant officers within the Australian Military Forces. Commanding Officers must ensure that their financial records, including Cash Books, Bank Pass Books, Cheque Books, and butts of Official Receipt Books, are submitted annually for audit by the District Finance Officer. In the event of a change in command, the outgoing officer is required to forward these records to the District Finance Officer and complete relevant forms, which the incoming officer must then check and submit. Regulation 153 additionally requires that fines, stoppages, and payments related to Government property or public moneys be sent to the Receiver of Public Moneys within one month of receipt.
Failure to comply with these financial and reporting obligations can lead to significant consequences. While the specific penalties are not detailed in the regulations, non-compliance with financial reporting and audit requirements can typically result in disciplinary actions, including fines or other administrative penalties. Additionally, mismanagement of Government funds or property can lead to criminal charges and potential imprisonment, depending on the severity of the breach. These consequences underscore the importance of adhering to the stipulated financial and reporting protocols within the Australian Military Forces.