Statutory Rules
1976 No. 91
REGULATIONS UNDER THE AUDIT ACT 1901-1975.*
I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Audit Act 1901-1975.
Dated this twenty third day of March, 1976.
John R. Kerr
Governor-General.
By His Excellency’s Command,
Minister of State for Post and Telecommunications for and on behalf of the Treasurer
amendments of the treasury regulations†
Interpretation.
1. Regulation 4 of the Treasury Regulations is amended by inserting after the definition of “head of expenditure” in sub-regulation (1) the following definition:—
“ ‘ licence ’ includes any permit the issue of which is subject to the payment of a fee; ”.
2. Regulation 39 of the Treasury Regulations is repealed and the following regulation substituted:—
Receipts.
“ 39. (1) Subject to sub-regulation (2), an officer who receives any moneys shall record the receipt of the moneys on a printed receipt form supplied to him for the purpose.
“ (2) An officer who—
(a) receives any moneys; and
(b) has not been supplied with a printed receipt form for the purpose of recording the receipt of those moneys,
shall record the receipt of those moneys in accordance with the directions of the Chief Officer. ”.
* Notified in the Australian Government Gazette on 30 March 1976.
† Statutory Rules 1942, No. 523; as amended by Statutory Rules 1943, No. 32; 1953, No. 3; 1959, No. 9; 1961, Nos. 77 and 122; 1964, No. 21; 1965, Nos. 32 and 169; 1966, No. 176; 1968, No. 87; 1972, No. 31; 1974, No. 129; and 1975, No. 156.
10842/76—Recommended retail price 10c 10/1.3.1976
3. Regulation 107a of the Treasury Regulations is repealed and the following regulation substituted:—
Arrangements for payment of salaries.
“ 107a. (1) The Chief Officer shall, subject to and in accordance with any direction by the Treasurer, by instrument in writing, specify the procedures to be followed in relation to the payment of salaries, wages and allowances.
“ (2) A person shall not pay salaries, wages or allowances otherwise than in accordance with the procedures specified by the Chief Officer under sub-regulation (1).”.
Printed by Authority by the Government Printer of Australia
Overview
The Statutory Rules 1976 No. 91, made under the Audit Act 1901-1975, were enacted to bring about amendments to the Treasury Regulations, ensuring a more structured and standardised approach to financial management within the federal government. These regulations, issued by the Governor-General on behalf of the Commonwealth of Australia and in accordance with the advice of the Federal Executive Council, focus on enhancing the administrative efficiency and accountability in the receipt of moneys, as well as the payment of salaries, wages, and allowances. By introducing specific requirements for recording moneys received and formalising the process for salary payments, these regulations aim to improve financial oversight and compliance within the public sector.
Scope and Application
The Statutory Rules 1976 No. 91, Regulations under the Audit Act 1901-1975, primarily concern the administrative and procedural aspects of financial management within the Commonwealth of Australia. These regulations apply to officers within the Commonwealth public service, specifically those who handle financial transactions and the payment of salaries, wages, and allowances. The scope of these regulations encompasses the recording of moneys received by officers, specifying the use of printed receipt forms or following the Chief Officer's directions in cases where such forms are not provided, and the establishment of procedures for salary payments by the Chief Officer under direction from the Treasurer. The regulations extend to ensuring compliance with prescribed procedures for financial management within the Commonwealth. The amendments do not explicitly state any exclusions or jurisdictional limitations, implying a broad application across the Commonwealth. The application of these regulations can be extended or restricted through subordinate instruments, such as further amendments or specific directives issued by the Chief Officer or the Treasurer.
Key Provisions
The legislative instrument, Statutory Rules 1976 No. 91, amends the Treasury Regulations under the Audit Act 1901-1975, introducing several key provisions. Regulation 4 amends the definition of "licence" to include any permit subject to a fee payment (Regulation 4). Regulation 39 requires officers receiving moneys to record the receipt using a printed form, with exceptions allowed by the Chief Officer (Regulation 39). Furthermore, Regulation 107a mandates that the Chief Officer specify procedures for salary, wage, and allowance payments, which must be adhered to by all parties (Regulation 107a).
These regulations impose specific obligations on officers and other entities governed by the Audit Act 1901-1975. Officers must ensure that they use the prescribed printed receipt form to record any moneys received, except when directed otherwise by the Chief Officer (Regulation 39). Moreover, they must follow the procedures outlined by the Chief Officer for the payment of salaries, wages, and allowances (Regulation 107a). These requirements are designed to maintain accurate financial records and ensure compliance with stipulated payment protocols.
Breaches of these regulations may result in civil or criminal consequences, although the specific offences and penalties are not detailed in the legislative instrument itself. Typically, non-compliance with financial recording and payment regulations can lead to penalties under the Audit Act 1901-1975 or other related legislation. These penalties can include fines or other sanctions, the exact nature of which would be determined in the context of the relevant law and any subsequent legal proceedings.