Treasury Regulations (Amendment)

Legislation au C1911L00104 Regulations Not in force Legislative Instrument

Legislation content

STATUTORY RULES.

1911. No. 104.

 

TREASURY REGULATIONS UNDER THE AUDIT ACTS 1901-1906.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following amendments of the Treasury Regulations under the Audit Acts 1901-1906 to come into operation forthwith. Such amendments shall supersede the Provisional Regulations (Statutory Rules 1910, No. 128) under the said Acts made on the 18th day of November, 1910.

Dated this 6th day of July, One thousand nine hundred and eleven.

DUDLEY,

Governor-General.

By His Excellency’s Command,

C. E. FRAZER,

For the Treasurer.

———

Clause 22 is repealed, and the following clause substituted:—

“The Heads of Revenue shall be—

(a) Customs.

(b) Excise.

(c) Post Office, Telegraph, and Telephone.

(d) Land Tax.

(e) Defence.

(f) Patents.

(g) Trade Marks, Copyrights and Designs.

(h) Quarantine.

(i) Repayment of States’ Proportion of Pensions.

(j) Transfer from Pension Funds.

(k) Coinage.

(l) Northern Territory.

(m) Miscellaneous.

(n) Such other Heads as shall from time to time be determined by the Treasurer.”

Clause 78 is repealed, and the following clause substituted:—

“All reimbursement and adjustment Accounts shall contain references to the registration numbers of the supporting vouchers. All advance, reimbursement, adjustment, transfer accounts and accounts in Form 29a shall be copied by the Authorizing Officer into a press ‘copy book.’”

 

 

 

 

 

C.13141.—Price 3d.


Clause 80 is repealed, and the following clause substituted:—

“When any amount entered in the column, ‘Accounts passed for payment,’ is included in a Reimbursement or Adjustment Account, it is to be ‘marked off’ by entering in the next column the registration number of such Reimbursement or Adjustment Account. An Advance or Transfer Account or a Repayment or Adjustment Credit or an account in Form 29a should also be marked off in the same column by writing the word ‘Advance,’ ‘Transfer,’ ‘Credit,’ or ‘Form 29a,’ as the case may be.”

Clause 81 is repealed, and the following clause substituted:—

“As well as being entered or marked off in the Appropriation Ledger as previously described, every Advance, Reimbursement, Adjustment, Transfer Account, account in Form 29a and Repayment to Advances or to the expenditure of the current year, shall be entered on Reconciliation Sheets (Form 21a), each head of Expenditure being set out separately. At the end of every month these sheets shall be reconciled with the Appropriation Ledger, and duplicates of the sheets immediately forwarded to the Secretary to the Treasury.’’

A new clause, clause 107a, reading as follows, is inserted after clause 107:—

107a. “Moneys payable in respect of Invalid and Old-age Pensions, Inter-State Money Order business and Inter-State Transfers of International Postal and Money Order business shall be paid from the Commonwealth Public Account into the Money Order Account. An amount payable under this clause shall be included in an account, in Form 29a, which, when duly certified shall be forwarded to the Sub-Treasury, accompanied by Form 18, signed by the Authorizing Officer. In connexion with any adjustment of an advance made to the Money Order Account or in connexion with any repayment of such advance, Form 31 or 32, verbally altered as required, shall be used.”

Clause 117 is repealed, and the following clause substituted:—

“The Sub-Treasury Paymaster shall, if so authorized by an Authorizing Officer (Form 18), sign cheques drawn on the Commonwealth Public Account, and shall pay such cheques to the credit of Departmental Advance Accounts or Money Order Accounts. Every such cheque shall be countersigned by the Sub-Treasury Accountant, and between parallel lines there shall be written or stamped on the cheque the name of the bank into which the cheque is to be paid, together with the name of the account to be credited by the bank with the amount.”

Clause 118 is repealed, and the following clause substituted:—

“No accounts other than Advances, Reimbursements, and Accounts referred to in clauses 107a, 125, and 126 shall be paid by a Sub-Treasury Paymaster.”

Clause 120 is repealed, and the following clause substituted:—

“The Sub-Treasury Paymaster shall forward in Form 30 to the Paying Officer a notification that such amount has been paid to the credit of the Departmental Advance Account. In the case of a payment to the Money Order Account, Form 30, altered verbally as required, shall be forwarded to the Deputy Postmaster-General.”


Clause 125 is repealed, and the following clause substituted:—

“The Sub-Treasury Accountant shall from time to time authorize the Sub-Treasury Paymaster to pay moneys to the State, if so directed by the Secretary to the Treasury. Cheques for payments to the State shall be crossed and made payable to the order of the proper State officer.”

Clause 126 is repealed, and the following clause substituted:—

“Warrant Authority (Form 22) shall not be required for payments to States under the Surplus Revenue Act nor for transfer of Money in the Commonwealth Public Account from one State to another.’’

——

Form No. 29a (Clause 107a).

The Commonwealth Public Account.

Dr. to the Money Order Account.

Head of expenditure to which the account is chargeable—

For pounds shillings

and pence (£ : : ).

Being the amount

*of advance approved by the Treasurer.

*of reimbursement of expenditure as shown in vouchers forwarded to the Deputy Commissioner of Pensions.

*due in respect of†

Signature of Claimant‡

Deputy Postmaster-General.

Date

I certify that this account is correct. I direct that the amount be paid to the credit of the Money Order Account at the              Bank of                            at

*Deputy Postmaster-General.

*Deputy Commissioner of Pensions.

Date

(Bank receipt for payment of the account to be attached hereto by the Sub-Treasury Paymaster.)

* Strike out what is inapplicable.

† Insert here particulars relating to Inter-State Money Order business, or Inter-State Transfers of International business.

‡ Signature of claimant may be omitted if account certified by Deputy Postmaster-General.

 

Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.

Overview

The Statutory Rules 1911, No. 104, titled "Treasury Regulations under the Audit Acts 1901-1906," were enacted to amend existing regulations and provide greater clarity and oversight in the administration of the Commonwealth's finances. These regulations were introduced by the Governor-General, acting on advice from the Federal Executive Council, and came into operation immediately upon enactment. The objective of these amendments was to refine the structure of the Commonwealth's financial accounts and ensure more stringent controls over the reimbursement and adjustment of accounts, as well as the payment processes involving various departments and state entities. This legislative instrument aimed to address gaps in the management and auditing of financial transactions within the government, providing a more systematic approach to handling public funds and ensuring accountability.

Scope and Application

The Treasury Regulations under the Audit Acts 1901-1906, as amended by Statutory Rules 1911, No. 104, apply to the management and accounting of public funds within the Commonwealth of Australia. These regulations pertain to the heads of revenue, which encompass various sources such as customs, excise, land tax, defence, and other specified categories, including any additional heads determined by the Treasurer. They govern the processes for reimbursement, adjustment, and transfer accounts, necessitating detailed record-keeping and cross-referencing with supporting vouchers and registration numbers. The regulations also detail the procedures for the payment of funds, including the specific accounts and forms to be used, such as the Money Order Account for certain pensions and transfers. These amendments provide a structured framework for financial transactions, ensuring accountability and transparency in the management of public funds.

Key Provisions

The principal operative sections of these regulations, made under the Audit Acts 1901-1906, detail changes to how various accounts are to be managed and recorded. For example, clause 22 is replaced with a new list of heads of revenue, such as Customs, Excise, and Defence, among others (Clause 22). Clause 78 is revised to require all reimbursement and adjustment accounts to include references to the registration numbers of supporting vouchers and mandates that these accounts be copied into a press 'copy book' by the Authorising Officer (Clause 78). Clause 80 specifies that amounts entered in the 'Accounts passed for payment' column should be 'marked off' by entering the registration number of the corresponding Reimbursement or Adjustment Account, or by noting the type of account (Clause 80). Clause 81 mandates that every account, including those in Form 29a, should be entered on Reconciliation Sheets (Form 21a) and reconciled monthly with the Appropriation Ledger (Clause 81). These regulations impose several obligations on the parties involved. They require the Authorising Officer to ensure that all relevant accounts are accurately recorded and copied into the press 'copy book' (Clause 78). Additionally, the Sub-Treasury Paymaster is required to sign cheques drawn on the Commonwealth Public Account if authorised by an Authorising Officer (Form 18) and to countersign these cheques (Clause 117). The Sub-Treasury Paymaster must also notify the Paying Officer or the Deputy Postmaster-General via Form 30 that an amount has been paid (Clause 120). Violations of these regulations can result in civil or criminal consequences. For instance, failure to comply with the prescribed procedures for account entries and reconciliations could lead to inaccuracies in financial reporting, potentially resulting in financial mismanagement or fraud. While the specific penalties are not detailed in the provided text, breaches of financial regulations typically attract penalties under the relevant Acts, which can include fines and, in severe cases, imprisonment. The precise penalties would depend on the nature and severity of the breach, as well as any applicable statutory provisions.

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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.