STATUTORY RULES.
1907. No. 4.
PROVISIONAL 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 certify that, on account of urgency, the following amendments and additions to the Treasury Regulations under the Audit Act 1901 should come into immediate operation, and make the Regulations to come into operation forthwith as Provisional Regulations.
Dated this fourth day of January, One thousand nine hundred and seven.
NORTHCOTE,
Governor-General.
By His Excellency’s Command,
JOHN FORREST,
Treasurer.
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III.—Payment of Public Moneys.
Certifying Officers.
Add the following new clause after clause 47:—
47a. In the cases referred to in clause 98a of these Regulations the Certifying Officer, before certifying Form 29, shall examine the vouchers so as to ascertain that the amount of the reimbursement is due to the Paying Officer for properly paid accounts.
Paying Officers.
Add the following new clause after clause 98:—
98a. If approved by the Treasurer, reimbursement of mid-monthly pay may be obtained without attaching vouchers to Form 29.
Fidelity Guarantee Fund.
Clause 137 i is amended by the substitution of “August” for “July.”
Clause 137k is repealed, and the following substituted in lieu thereof:—
In the month of August in each year, a deduction shall be made on the pay-sheet from the end-of-month pay of each officer holding a guaranteed office of the amount of the premium due for the current financial year, and on or before the 15th September a transfer account shall be prepared debiting the Salary Vote and crediting “Trust Fund, Guarantee Fund” with the amount of all such deductions. Full references connecting the deductions shown on the pay-sheets with the amount of the transfer account shall be set out on the latter, which, after being duly signed by the Certifying and Authorizing Officers, shall be forwarded to the Sub-Treasury.
C.3097.—Price 3d.
Clause 137l is repealed.
Clause 137n is amended by adding to the end thereof the following:—
Provided that, when an officer who has contributed a premium for any financial year is transferred to an office in respect of which no premium for that financial year has been contributed, the premium for that financial year, in respect of the office to which he is transferred, shall be charged to a departmental vote, and credited by transfer account to “Trust Fund, Guarantee Fund.”
Clause 137q is repealed, and the following substituted in lieu thereof:—
If a guaranteed office is vacant on the 31st August, the premium for the full financial year shall be charged to a Departmental vote, and credited by transfer account to “Trust Fund, Guarantee Fund,” whether or not the position is temporarily filled on that date.
Add the following new clause after clause 137t:—
137u. In all cases in which the Treasurer so directs guarantee premiums shall be charged to a Departmental vote, in lieu of deducting them from the salaries of officers.
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By Authority: J. Kemp, Acting Government Printer, Melbourne.
Overview
The Statutory Rules of 1907, specifically Statutory Rules No. 4, were introduced to address the need for immediate amendments and additions to the Treasury Regulations under the Audit Act 1901. Enacted by the Governor-General in the context of urgency, these regulations were intended to provide provisional measures until a more permanent legislative framework could be established. The primary objective of these regulations was to ensure the effective management and certification of public payments, as well as the administration of the Fidelity Guarantee Fund, reflecting the government's commitment to financial oversight and integrity. The regulations were brought into operation immediately, reflecting the pressing nature of the amendments deemed necessary for the efficient functioning of public financial administration.
Scope and Application
The Provisional Treasury Regulations under the Audit Acts 1901-1906, established by Statutory Rules 1907 No. 4, pertain to the financial and administrative operations of the Commonwealth of Australia. These regulations specifically address the payment of public monies, the roles of Certifying Officers and Paying Officers, and the management of the Fidelity Guarantee Fund. The scope of these regulations applies to all officers and entities involved in the payment and certification processes of public funds, including those authorised to reimburse mid-monthly pay without attaching vouchers to Form 29 if approved by the Treasurer. Additionally, these regulations cover the deduction and transfer of premiums for the Fidelity Guarantee Fund, including instances where officers are transferred or positions remain vacant, and where premiums are charged to departmental votes instead of being deducted from officers' salaries as directed by the Treasurer. The regulations extend to the Commonwealth level, ensuring compliance with national financial governance standards. The application of these regulations is detailed through subordinate instruments, which provide further clarity and implementation guidelines for the specified provisions.
Key Provisions
The main operative sections of the Provisional Treasury Regulations under the Audit Act 1901 pertain to the payment of public moneys, the roles of Certifying Officers, Paying Officers, and the Fidelity Guarantee Fund. Clause 47a mandates that Certifying Officers must examine vouchers before certifying Form 29 to ensure reimbursement amounts are due for properly paid accounts. Clause 98a allows for reimbursement of mid-monthly pay without attaching vouchers to Form 29, provided the Treasurer approves it. Regarding the Fidelity Guarantee Fund, Clause 137i has been amended to change the month for certain deductions from July to August. Clause 137k has been repealed and replaced, stipulating that premiums for guaranteed offices be deducted from the end-of-month pay in August and transferred to the Trust Fund, Guarantee Fund by 15 September. Clause 137n has been expanded to ensure that premiums are charged to a departmental vote when an officer is transferred to an office with no contributed premium. Clause 137q has been repealed and substituted with a provision that charges premiums to a departmental vote if a guaranteed office is vacant by 31 August.
The obligations imposed by these regulations on the parties involved are primarily centred around the meticulous handling of public funds and the management of the Fidelity Guarantee Fund. Certifying Officers must conduct thorough examinations of vouchers to ensure that reimbursements are justified and accurately reflect properly paid accounts. Paying Officers must comply with the Treasurer's approval process for mid-monthly pay reimbursements without the need for vouchers. Additionally, officers must ensure that premiums for the Fidelity Guarantee Fund are deducted correctly from their pay and that transfers to the Trust Fund, Guarantee Fund are made on time and accurately documented. Departments are required to charge premiums to a departmental vote if certain conditions are met, such as when an officer is transferred or the office is vacant.
Failure to comply with these regulations can result in civil or criminal consequences. Although specific offences and penalties are not detailed in the regulations, non-compliance with financial regulations under the Audit Act 1901 can typically lead to significant penalties. These may include fines, imprisonment, or both, depending on the severity of the breach. The exact penalties would be determined by the relevant courts and could vary widely based on the nature and impact of the non-compliance. The regulations emphasise the importance of adhering to the prescribed processes to maintain the integrity of public funds and the Fidelity Guarantee Fund.