Treasury Regulations (Amendment)

Overview

The Statutory Rules 1917 No. 299 is an amendment to the Treasury Regulations under the Audit Act 1901-1917. Enacted in 1917, this legislative instrument aims to address the need for more detailed and accurate financial accounting for members of the Australian Imperial Force during World War I. The enactment was authorised by Sir Arthur Lyulph Stanley, the Governor of the State of Victoria and its Dependencies, acting as the deputy of the Governor-General, in accordance with the Federal Executive Council’s advice. The policy objective is to ensure precise and transparent financial records for service members, facilitating accurate compensation and settlement processes. This amendment introduces a new form, Form No. 11d, to capture detailed financial transactions and ensure accountability in the payment and allowances for soldiers.

Scope and Application

The statutory rules under the Audit Act 1901-1917, as amended by the amendment of the Treasury Regulations in 1917, apply to the Commonwealth of Australia, specifically within the Department of Defence. This legislation pertains to the creation of a new form, Form No. 11d, which is designed to record and verify the pay and allowances of soldiers who were members of the Australian Imperial Force. This form is to be used for the purpose of accounting for debits and credits related to the pay and allowances, including separation allowances, field allowances, and other pertinent financial transactions. The legislation mandates the acknowledgment and certification of this form by the soldier and an officer, ensuring the accuracy of the financial records. The geographic scope of this Act is limited to the Commonwealth level, affecting entities within the Department of Defence. It does not extend to state or territory jurisdictions and does not include specific exclusions or exemptions within the provided text. Subordinate instruments may further detail the application and administration of this form.

Key Provisions

The statutory rules outlined in C1917L00299 introduce an amendment to the Treasury Regulations under the Audit Act 1901-1917, effective immediately upon their enactment. This amendment introduces a new form, Form No. 11d (Clause 50), which is to be inserted after Form No. 11c (Clause 50). This form, designated as Form No. 11d, is intended for the Department of Defence and is used for departmental registration purposes, tracking the financial transactions of members of the Australian Imperial Force. The form requires detailed entries about the period of service, pay, allowances, and any debits or credits related to the soldier’s account, such as pay, field allowances, and separation allowances, among others. Under this new regulation, there are specific obligations and requirements for the parties involved. Members of the Australian Imperial Force must ensure that their statements of account are accurate and complete, detailing all periods of service, rates per diem, and amounts paid or due. The Officer in Charge, Returned Soldiers Section, must certify that the account is correct as per Section 34 of the Audit Act 1901-1917, and the soldier must acknowledge receipt of the settlement amount. Additionally, there is a need for the Certifying Officer to verify and certify the correctness of the account, ensuring all entries are meticulously recorded and any discrepancies are addressed. Failure to comply with the requirements outlined in the new Form No. 11d could result in significant consequences. While the statutory rules do not explicitly state the penalties for non-compliance, breaches of the Audit Act 1901-1917 generally can lead to both civil and criminal liabilities. Civil penalties could include fines, while criminal penalties might involve imprisonment, depending on the severity of the breach and the intent behind it. The precise penalties would be determined by the courts based on the specific circumstances of each case. Nonetheless, the introduction of this new form underscores the importance of accurate and transparent financial record-keeping within the Department of Defence.