STATUTORY RULES.
1924. No. 51.
TREASURY REGULATIONS UNDER THE AUDIT ACT 1901‑1920.
I, THE GOVERNOR‑GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Treasury Regulation under the Audit Act 1901‑1920, to come into operation forthwith.
Dated this second day of April,1924.
Governor‑General.
By His Excellency’s Command,
For the Treasurer.
Amendment of Treasury Regulations Under the Audit Act 1901‑1920.
(Statutory Rules 1917, No. 159, as amended to this date.)
Regulation 52 is omitted and the following regulation inserted in its stead:—
“52. Accounts for salary, wages and allowances in the nature of salary shall be prepared as follows:—
(a) (i) The amount payable for a day is to be computed by dividing the annual rate by 313, the result being multiplied by twelve to ascertain the amount payable for a fortnight.
(ii) Where officers are to be paid for a period less than a fortnight, payment is to be made on an hourly basis, the hourly rate of pay being computed by multiplying a day’s pay by twelve and dividing by the number of hours prescribed for a fortnight’s work.
(b) Where wages are payable at a weekly rate, the payment for portion of a week is to be computed by dividing the amount of wages for a week by the average number of hours ordinarily constituting a week’s work, and multiplying by the number of hours for which payment is made.
(c) As regards officers whose attendance on Sundays and holiday may be required without extra the daily rate of pay is to be computed by dividing the annual rate of pay by 365, the result being multiplied by fourteen to ascertain the amount payable for a fortnight. The hourly rate of pay shall be ascertained by dividing a fortnight’s pay by the number of hours prescribed for a fortnight’s work.
(d) In cases in which the Treasurer so decides, one month’s pay is to be calculated as one‑twelfth of the annual rate. Payments for portions of a month are to be computed by multiplying the amount of pay for a month by the number of days comprised in the period for which payment is to be made and dividing by the number of days in the month.”
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
C.4908—Price, 3d.
Overview
The Treasury Regulations under the Audit Act 1901-1920, introduced in 1924, aim to standardise the calculation of payments for salaries, wages, and allowances within the Commonwealth. Enacted by the Governor-General in accordance with the advice of the Federal Executive Council, these regulations were established to provide clear and uniform guidelines for the computation of various pay rates, including those for full and partial fortnights, weekly wages, and monthly pay. The policy objective of these regulations is to ensure consistency and fairness in the payment of public sector remuneration, thereby enhancing transparency and accountability within the public service.
These Treasury Regulations address a critical need to formalise and streamline the computation of payments for public servants, thereby reducing ambiguities and potential discrepancies in salary calculations. By specifying detailed methods for calculating fortnightly, weekly, and monthly payments, the regulations aim to provide a transparent framework that supports the effective administration of the public service.
Scope and Application
The Treasury Regulations Under the Audit Act 1901-1920, as amended, govern the preparation of accounts for salary, wages, and allowances for officers within the Commonwealth of Australia. These regulations apply to public servants and officers who are paid under the Commonwealth's payroll systems, ensuring uniformity and accuracy in the computation of their remuneration. The regulations detail methods for calculating payments based on annual, fortnightly, weekly, and hourly rates, as well as adjustments for periods less than a fortnight or month. They also cover special cases where attendance on Sundays and holidays is required without additional pay. The regulations' application extends across all Commonwealth entities, ensuring consistent application of salary and wage computations nationwide. However, the regulations themselves do not specify exclusions or exemptions, implying that they apply broadly to all Commonwealth officers unless otherwise specified by subordinate instruments or specific provisions within the Audit Act 1901-1920.
Key Provisions
The Treasury Regulations under the Audit Act 1901-1920 detail the specific methods for calculating payments for salary, wages, and allowances. Regulation 52 outlines these methods in several distinct scenarios. Firstly, for those whose pay is calculated on an annual basis, the annual rate is divided by 313 to determine the daily rate, which is then multiplied by twelve to find the fortnightly amount (52(a)(i)). If an officer works less than a fortnight, the hourly rate is calculated by multiplying the daily rate by twelve and then dividing by the number of hours in a fortnight's work (52(a)(ii)). Secondly, for those paid weekly, the weekly wage is divided by the average number of hours in a week and then multiplied by the number of hours for which payment is made (52(b)). For officers who may be required to work on Sundays and holidays without extra pay, the annual rate is divided by 365 and the result multiplied by fourteen to ascertain the fortnightly pay (52(c)). Additionally, in cases where the Treasurer decides, monthly pay is calculated as one-twelfth of the annual rate, with payments for partial months computed by multiplying the monthly amount by the number of days in the period and dividing by the number of days in the month (52(d)).
These regulations impose clear obligations on the entities responsible for calculating and disbursing salaries, wages, and allowances. Employers must ensure that all calculations follow the precise methods outlined in Regulation 52, depending on the nature of the employee's pay structure. This includes correctly applying the specified formulas for annual, fortnightly, hourly, weekly, and monthly calculations. Failure to adhere to these prescribed methods could result in incorrect payments, which might lead to disputes and necessitate rectification. Additionally, the Treasurer’s discretion to decide on alternative calculation methods for monthly payments adds a layer of flexibility, but also necessitates careful record-keeping and justification for any deviations from the standard procedures.
Breaches of these regulations could lead to significant consequences. While the statutory rules do not explicitly state penalties for non-compliance, incorrect payments could result in financial discrepancies that may need to be rectified. This could lead to administrative burdens, such as audits and investigations, to ensure compliance with the regulations. Furthermore, if such discrepancies result in financial loss to the government or employees, there could be further implications, including the need for restitution and potential legal action. The exact penalties would depend on the severity and impact of the non-compliance, but it is clear that adherence to these regulations is crucial to avoid such repercussions.