STATUTORY RULES.
1918. No. 13.
TREASURY REGULATIONS UNDER THE AUDIT ACT 1901–1917.
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 Regulations under the Audit Act 1901–1917 to come into operation forthwith.
Dated this tenth day of January, 1918.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
JOHN FORREST,
Treasurer.
Treasury Regulations under the Audit Act.
Amendment.
Regulation 47 to be repealed and the following inserted in its stead:—
“47. Accounts for salary, wages, and allowances shall be prepared as follows:—
(a) Salary and allowances in the nature of salary payable at an annual rate—
(1) 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.
(2) Where officers on fixed hours of duty 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.
(3) Where officers, whose daily hours of duty vary with the volume of work to be performed, are to be paid for a period less than a fortnight, payment is to be made at a daily rate for each full day’s duty. In the event of the absence of any such officer for portion of a day, or
C.16017.—Price 3d.
for a Saturday, or for any other day observed as a half or partial holiday, a deduction for the time absent shall be made from the officer’s pay on an hourly basis calculated by dividing a fortnight’s pay by the average number of hours to be worked in a fortnight before overtime can be claimed, and multiplying by the number of hours to be deducted.
(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 to be made.
(c) Where wages are payable at a daily rate, payment for less than a day is to be computed according to paragraphs (a) (2) or (a) (3) of this Regulation, as the case may be.
(d) For the purpose of computing Sunday pay, one day’s salary shall be computed by dividing the annual salary by 313.
(e) As regards officers whose attendance on Sundays and holidays may be required without extra pay, the daily rate of pay is to be computed by dividing the annual rate of pay by 365, the result being multiplied by 14 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.
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
Overview
Statutory Rules.1918. No. 13, the Treasury Regulations under the Audit Act 1901-1917, was enacted to provide standardised procedures for the preparation of salary and wage accounts within the Commonwealth. This legislative instrument was made under the authority of the Governor-General in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, and came into operation forthwith. The objective of these regulations is to ensure consistency and accuracy in the calculation of payments for public servants, including adjustments for variations in working hours and absences. The regulations detail specific methods for calculating fortnightly pay, daily rates, and Sunday pay, aiming to streamline and formalise the payroll process for federal employees.
Scope and Application
The Treasury Regulations under the Audit Act 1901–1917 pertain to the preparation of accounts for salary, wages, and allowances, applying to officers whose employment involves fixed or variable hours. These regulations establish specific methods for computing payments based on annual, weekly, or daily rates, taking into account variations such as reduced work periods, absences, and special conditions like Sunday or holiday work. The regulations ensure precise calculation of pay, considering different scenarios such as hourly or daily rates, and adjustments for partial workdays or holidays. This legislative instrument applies across the Commonwealth of Australia, governing financial transactions and payments for public officers, ensuring consistency and fairness in salary computation. The regulations do not specify exclusions or exemptions but provide detailed provisions for various payment scenarios, thus extending their application comprehensively to relevant officers. The authority to further refine or expand the application of these regulations is retained through subordinate instruments, allowing for adjustments as necessary to accommodate changes in employment practices or economic conditions.
Key Provisions
The main operative sections of the Treasury Regulations under the Audit Act 1901-1917, particularly Regulation 47, outline the procedures for preparing accounts for salary, wages, and allowances. Section 47(a) addresses salary and allowances paid at an annual rate, stipulating the calculation of daily pay by dividing the annual rate by 313 and multiplying by twelve. For officers on fixed hours, the hourly rate is determined by multiplying a day’s pay by twelve and dividing by the number of hours prescribed for a fortnight’s work. For officers with variable hours, daily rates apply with hourly deductions for absences calculated by dividing a fortnight’s pay by the average number of hours worked in a fortnight. Section 47(b) describes how wages payable at a weekly rate should be computed by dividing the weekly wage by the average number of hours in a week and multiplying by the number of hours for which payment is due. Section 47(c) states that wages payable at a daily rate follow the same calculations as outlined in sections 47(a)(2) or 47(a)(3). Section 47(d) specifies that Sunday pay should be calculated by dividing the annual salary by 313, while section 47(e) deals with officers whose attendance on Sundays and holidays may be required without extra pay, calculating the daily rate by dividing the annual rate by 365 and multiplying by 14 for a fortnight.
The Treasury Regulations impose specific obligations on parties or entities governed by the Audit Act 1901-1917. These include precise calculations for salary, wages, and allowances, as detailed in Regulation 47. Employers are required to compute daily, weekly, and fortnightly pay rates accurately based on the prescribed methods. For officers with fixed hours, calculations must include hourly rates derived from a fortnight’s pay. For officers with variable hours, daily rates must be used, with adjustments for absences calculated hourly. Employers must also ensure that Sunday pay is computed correctly by dividing the annual salary by 313. Furthermore, for officers whose attendance on Sundays and holidays may be required without extra pay, the daily rate must be calculated by dividing the annual rate by 365 and multiplying by 14 for a fortnight.
Breach of the provisions outlined in the Treasury Regulations under the Audit Act 1901-1917 can lead to various consequences. While the legislation does not explicitly state specific offences or penalties, non-compliance with these regulations could potentially lead to administrative actions, fines, or other legal repercussions as outlined under the broader provisions of the Audit Act. The maximum penalties, if applicable, would be determined by the relevant sections of the Audit Act and any subsequent legislative amendments or judicial interpretations. Employers failing to adhere to the specified calculations for salary, wages, and allowances could face scrutiny and corrective measures to ensure compliance with the statutory requirements.