Papuan Financial Regulations 1923 (Amendment)

Overview

The Statutory Rules 1929 No. 137, made under the Papua Act 1905-1924, were enacted to amend the Financial Regulations of 1923, introducing new regulations concerning the care and control of non-expendable and expendable articles within the administration of Papua. This legislative instrument was brought into effect by the Governor-General, acting on advice from the Federal Executive Council, and was designed to ensure the proper management and accountability of government-owned assets in Papua. The underlying policy objective was to establish a standardised and rigorous system for the inventory and record-keeping of both non-expendable and expendable articles, thereby reducing the risk of loss or misappropriating of government property.

Scope and Application

The regulation outlined in Statutory Rules 1929, No. 137, serves as an amendment to the Financial Regulations 1923 under the Papua Act 1905-1924. This legislative instrument specifically targets officers responsible for the care and control of both non-expendable and expendable articles within the jurisdiction governed by the Papua Act. The regulation mandates that officers responsible for non-expendable articles maintain records in a form approved by the Treasurer and submit annual returns to the Head of their respective Department. For expendable articles, records and returns are to be kept if directed by the Lieutenant-Governor. Additionally, the regulation underscores the personal responsibility of officers and their subordinates for the safe custody and preservation of entrusted articles, holding them liable for any loss or damage. It also details procedures for inventory checks and record-keeping when officers transition in and out of their roles, ensuring continuity and accountability in article management.

Key Provisions

The operative sections of this legislation detail the specific requirements for officers responsible for non-expendable and expendable articles. Regulation 99(1) requires officers in charge of non-expendable articles to maintain records and submit annual returns, as per forms approved by the Treasurer (section 99(1)(a) and (b)). Officers responsible for expendable articles must keep records and provide returns if directed by the Lieutenant-Governor (section 99(2)). All officers entrusted with articles must ensure their safe custody, and may be held personally and financially accountable for any loss (section 99(3)). The regulation also mandates the procedure for inventory transfers between outgoing and incoming officers, including the requirement to take and sign inventories in the approved form (sections 99(4) to 99(6)). This Act imposes several obligations on the officers involved. They must maintain records in accordance with the approved forms and submit them to the Head of their Department. If directed by the Lieutenant-Governor, they must also keep records of expendable articles. They must exercise care in the custody and preservation of articles entrusted to them and their subordinates, and be personally liable for any losses. Furthermore, when an officer leaves their post, they must ensure that an inventory is taken and forwarded to the Head of the Department, signed by both the outgoing and incoming officers. Failure to comply with these inventory requirements can result in financial penalties being imposed on the officer who failed to take the inventory. Breach of these obligations can lead to serious consequences. The regulation stipulates that if an outgoing or incoming officer fails to take an inventory in the approved form, the inventory taken by the other officer is considered correct, and any missing articles' value can be charged against the salary of the officer who did not take the inventory (section 99(6)). While the regulation does not explicitly state the maximum penalty for such breaches, it implies that financial responsibility for any missing articles will be imposed on the officer who failed to comply with the inventory requirements.