Treasury Regulations (Amendment)

Legislation au C1937L00039 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1937. No. 39.

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REGULATIONS UNDER THE AUDIT ACT 1901–1934.*

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 Audit Act 1901-1934.

Dated this twenty-first day of April, 1937.

(SGD.) GOWRIE.

Governor-General.

By His Excellency’s Command,

Acting Treasurer.

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Amendment of Treasury Regulations.†

Responsibilities of Certifying Officers.

1. Regulation 51 of the Treasury Regulations is amended—

(a) by omitting paragraphs (e) and (f); and

(b) by adding at the end thereof the following sub-regulations:—

“(2) Accounts shall, whenever so required by the certifying officer, be signed opposite to the total amount claimed by the claimant or, in the case of a claimant who is unable to write, be marked with the mark of the claimant and witnessed.

“(3) A certifying officer shall require an account to be signed if there is any doubt as to whether the claimant is the person who rendered the service or supplied the goods to which the account relates, or where it is necessary to obtain a signature for the purpose of comparison with any subsequent signature.”

2. Regulation 57 of the Treasury Regulations is repealed and the following regulation inserted in its stead:—

Preparation of accounts for refunds of revenue and payments from Trust Fund.

“57.—(1.) Every account for refund of revenue (other than Customs refunds and drawbacks) or for payment from the Trust Fund, the amount of which can be identified with a particular credit in the Receiver’s Cash Book, shall—

(a) be prepared in accordance with Form 17;

(b) give reference to that credit; and

(c) bear a certificate that the money has been paid to the Commonwealth Public Account.

(2.) The Receiver shall make a note against the original entry in his cash book that the certificate referred to in paragraph (c) of the last preceding sub-regulation has been given.

 

* Notified in the Commonwealth Gazette on  , 1937.

† Statutory Rules 1927, No. 158, as amended by Statutory Rules 1928, Nos. 38, 46 and 96; 1929, Nos. 31, 68, 104 and 135; 1930, No. 87; 1932, Nos. 45, 81 and 111; 1933, No. 78; and 1935, No. 97.

5825.—6/7.4.1937.—Price 3d.


(3.) Where such money was received by a Collector, a certificate shall be given by the Collector as to its receipt and payment to the Receiver.

(4.) The Collector shall make a note against the original entry in his cash book that the certificate referred to in the last preceding sub-regulation has been given.

(5.) Where the amount to be refunded cannot be identified with a particular credit in the Receiver’s Cash Book—

(a) a certificate shall be given by an officer appointed by the Chief Officer that he has examined the claim and that the amount is properly due for refund; and

(b) a note shall be made against the original entry in any record subsidiary to the Receiver’s Cash Book that the prescribed certificate has been given.”.

Application for transfers under section thirty-seven of the Audit Act.

3. Regulation 87 of the Treasury Regulations is amended by inserting in sub-regulation (1.) after the word “Act” the words “, not being a transfer initiated in the Department of the Treasury,”.

4. After regulation 103 of the Treasury Regulations the following regulation is inserted:—

Receipts given in foreign country.

“103a. Where an accounting officer in a foreign country makes payment of any account, the accounting officer and the next senior officer on his staff (if any) shall examine the receipt for that payment and certify thereon as to its correctness and as to its being in accordance with the law applicable thereto in force in that country.”.

Persons to whom accounts may be paid.

5. Regulation 111 of the Treasury Regulations is amended—

(a) by inserting in paragraph (c), after the word “salaries”, the words “, wages or allowances”; and

(b) by inserting in that paragraph, after the word “salary”, the words “, wages or allowance”.

The Schedule.

6. The Schedule to the Treasury Regulations is amended—

(a) by omitting from Form 17 the following certificate:—

“Certificate of the Receiver of Public Moneys.

Refund Account No.

I certify that the sum of £   was received at this office on the day of    , 19               , and was included in an amount of £                             paid to the Commonwealth Public Account on that date.

Receiver of Public Moneys

at

Date   /   /   .”,

and inserting in its stead the following certificates:—

“Certificate of the Receiver of Public Moneys to be Given where the Amount to be Refunded can be Identified with a Particular Credit in the Receiver’s Cash Book.

I certify that the sum of £    was received at this office on the day of                , 19               , and was included in an amount of £ paid to the Commonwealth Public Account on that date.

Receiver of Public Moneys

at

Date   /   /   .


“Certificate to be Given by an Officer Appointed by the Chief Officer where the Amount to be Refunded cannot be Identified with a Particular Credit in the Receiver’s Cash Book.

I certify that I have examined this claim and that the sum of £   is properly due for refund.

for Chief Officer.

Date   /   /   .”; and

(b) by omitting Form 34 and inserting in its stead the following Form:—

“Form 34. Regulation 111.

Commonwealth of Australia.

Order No. 3.

ORDER TO PAY AGENT.

19   .

Signature of person or firm to whom Order is given.

To the

at

Sir,

I request that you will pay to my    agent

(whose signature appears in the margin), or, on his indorsement to the person producing this order, the sum of                             pounds                             shillings and                             pence, being the amount of my account for

Signature of Claimant.

Received on the   , 19   , from  
the sum of   pounds   shillings and   pence, in full payment of the above-mentioned account.

Witness to the payment and signature.

 

N.B.—This Order shall not be accepted by a creditor in settlement of any debt due by the claimant.”.

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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Statutory Rules of 1937, No. 39, comprise regulations made under the Audit Act 1901–1934, reflecting the legislative efforts to refine and regulate the financial operations and audits within the Commonwealth of Australia. Enacted by the Governor-General in accordance with the Federal Executive Council, these regulations address the need for clarity and procedural uniformity in the financial processes of government departments, particularly in the handling of accounts and payments. This legislative instrument seeks to ensure accountability and transparency by outlining specific procedures for the preparation, certification, and payment of accounts, thus supporting the overarching policy objective of effective public financial management. These regulations specifically target various aspects of the Treasury Regulations, such as the responsibilities of certifying officers, the preparation of accounts for refunds and payments from the Trust Fund, and the certification processes for payments made in foreign countries. By amending and introducing new regulations, the intent is to streamline and standardise the procedures for financial transactions, thereby enhancing the efficiency and reliability of financial oversight within the government. The changes aim to provide clear guidelines for the certification and payment of accounts, ensuring that all financial activities are conducted in accordance with established legal frameworks and practices.

Scope and Application

The Regulations under the Audit Act 1901-1934, established on April 21, 1937, pertain to the Commonwealth of Australia and are designed to govern the responsibilities of certifying officers, the preparation of accounts for refunds of revenue, and the certification of payments made by accounting officers in foreign countries. These regulations apply to persons and entities involved in the preparation and certification of accounts related to refunds and payments, including claimants, certifying officers, Collectors, and accounting officers in foreign countries. They also apply to the Receiver of Public Moneys and the Chief Officer, who are responsible for ensuring compliance with the Audit Act and the associated Treasury Regulations. The regulations include amendments to existing regulations and the insertion of new provisions to refine the processes and requirements for account preparation, certification, and payment. Exclusions or thresholds are not explicitly stated in the regulations; however, the specific requirements and certifications may implicitly define the scope of application based on the nature and amount of claims being processed. The application of these regulations can be further extended or restricted through subsequent subordinate instruments.

Key Provisions

The primary operative sections of these Regulations include amendments and insertions into the Treasury Regulations under the Audit Act 1901-1934. Regulation 51 is amended to mandate that accounts must be signed by the claimant or marked with their mark and witnessed when required by the certifying officer (Regulation 1(a)(2)). Regulation 57 is repealed and replaced with a new provision that governs the preparation of accounts for refunds of revenue and payments from the Trust Fund (Regulation 2(1)-(5)). Regulation 87 is amended to exclude transfers initiated in the Department of the Treasury from the scope of transfers under section thirty-seven of the Audit Act (Regulation 3). A new Regulation 103a is introduced to require accounting officers in foreign countries to examine and certify receipts for payments made by them (Regulation 4). Regulation 111 is amended to expand the list of persons to whom accounts may be paid, now including wages or allowances (Regulation 5(a)-(b)). The Schedule is also amended to reflect changes in the certificates and forms to be used in the preparation and certification of accounts (Regulation 6(a)-(b)). The obligations imposed by these Regulations on the parties or entities they govern include the requirement for claimants to sign accounts or have them witnessed when required by the certifying officer (Regulation 1(a)(2)). Certifying officers must ensure accounts are signed if there is any doubt about the claimant's identity or if a signature is needed for comparison purposes (Regulation 1(b)(3)). Accounts for refunds of revenue or payments from the Trust Fund must be prepared according to Form 17, reference the relevant credit in the Receiver’s Cash Book, and bear a certificate that the money has been paid into the Commonwealth Public Account (Regulation 2(1)-(3)). The Receiver and Collectors must make specific notations in their cash books to confirm the issuance of these certificates (Regulation 2(2)-(4)). For refunds not identifiable with a specific credit, an officer appointed by the Chief Officer must certify the claim's correctness (Regulation 2(5)). Accounting officers in foreign countries must certify receipts for payments made by them and ensure they comply with local laws (Regulation 4). Breaches of these Regulations can lead to various consequences, although the specific penalties are not detailed within the text of these Regulations. Generally, failure to comply with the requirements for the preparation, certification, and payment of accounts could result in administrative or legal penalties, including financial penalties or sanctions, depending on the severity and impact of the non-compliance. The precise penalties would be determined in the context of the broader legal framework governing public financial management in Australia.

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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.