{"id":"tas:sr-2018-054","name":"Financial Management and Audit Order 2018","slug":"financial-management-and-audit-order-2018","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"54 of 2018","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":184715,"registerId":"tas-tas:sr-2018-054-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This order may be cited as the [Financial Management and Audit Order 2018](/view/html/inforce/2026-04-12/sr-2018-054) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This order takes effect on the day on which its making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Principal Act","content":"### 3 Principal Act\n\n> In this order, the [Financial Management and Audit Act 1990](/view/html/inforce/2026-04-12/act-1990-028) is referred to as the Principal Act.","sortOrder":2},{"sectionNumber":"4.","sectionType":"section","heading":null,"content":"### 4.\n\n> The amendment effected by this clause has been incorporated into the authorised version of the [Financial Management and Audit Act 1990](/view/html/inforce/2026-04-12/act-1990-028) .\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 12 September 2018\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":3}],"analysis":{"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"No evidence of scope change is detectable from the available content. The Order appears to have been in force in its original form since 12 September 2018 with no substantive amendments visible in the provided extract, though a Table of Amendments exists and could not be reviewed."},"complexity_factors":["Limited substantive content available — the document is largely metadata and status information rather than operative provisions","Operates as a subordinate instrument (statutory order) under parent legislation, requiring knowledge of the Financial Management and Audit Act 1990 to fully interpret","Administrative classification instruments can have downstream complexity depending on how many entities are listed and what frameworks apply to each","Cross-references to Administrative Arrangement Orders add a layer of moving parts for determining responsible minister/department"],"plain_english_summary":"This Order designates which Tasmanian government bodies, agencies or funds fall within the state’s financial management and audit framework. It affects departments, public sector entities and any statutory bodies brought into (or excluded from) that framework.\n\nWhy it matters: those classifications determine which financial controls, reporting rules and Auditor‑General scrutiny apply, shaping accountability over how public money is managed and audited."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order performs exactly the function suggested by its title: it amends the Financial Management and Audit Act 1990. There is no scope creep — it is a standard, narrow amendment instrument."},"complexity_factors":["Extremely short — only 4 clauses total","No defined terms beyond standard statutory references","No conditional logic or exceptions","No substantive operational provisions — purely mechanical amendment machinery","Single cross-reference to the Principal Act only","Amendment text not actually reproduced in the Order (incorporated by reference only)"],"plain_english_summary":"This is a **statutory rule** (a type of delegated legislation made by the Governor or a Minister) that amends the *Financial Management and Audit Act 1990* — the main law governing how the Tasmanian Government manages public money and audits its accounts.\n\n**What it does:**\n- Makes technical amendments to the Principal Act (the main law it refers to)\n- The actual changes have already been merged into the official version of the 1990 Act, so this Order itself is essentially a \"notification document\" telling the public that changes were made\n\n**Who it affects:**\n- Tasmanian public servants handling government finances\n- Auditors reviewing government accounts\n- Anyone researching the legislative history of Tasmania's financial management laws\n\n**Why it matters:**\n- Ensures transparency about when and how financial management laws were updated\n- Provides the legal authority for changes that are now part of the main Act\n- Demonstrates the \"legislative history\" — showing that Parliament (via delegated authority) approved these specific amendments on this date"},"flash_summary":{"complexity_score":1,"scope_assessment":{"changed":false,"description":"The Order does not alter the substantive scope of the Financial Management and Audit Act 1990. It records commencement, a citation, and that an amendment has been incorporated into the authorised version—administrative formalities rather than a change in who or what the Act regulates."},"complexity_factors":["Very short instrument with four operative clauses","No substantive policy or regulatory provisions—only formalities (title, commencement, reference to Principal Act, incorporation note)","No new regulatory duties, offences, or fee schedules","Effects are administrative/legal (commencement timing via Gazette) rather than behavioural","References and interaction limited to the Financial Management and Audit Act 1990 and Rules Publication Act 1953"],"plain_english_summary":"This Order sets the formal details for the Financial Management and Audit Act 1990: its short title, when it starts (on Gazette notification), and that the Act is the Principal Act; it also records that a particular amendment has been incorporated into the authorised version (cls 1–4). It applies to agencies and persons subject to that Act and is administered by the Department of Treasury and Finance (notified 12 Sept 2018). It creates no new fees or powers and imposes no direct compliance costs beyond formalising legislative text."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/financial-management-and-audit-order-2018","history":"/api/acts/financial-management-and-audit-order-2018/history","analysis":"/api/acts/financial-management-and-audit-order-2018/analysis","conflicts":"/api/acts/financial-management-and-audit-order-2018/conflicts","importantCases":"/api/acts/financial-management-and-audit-order-2018/important-cases","documents":"/api/acts/financial-management-and-audit-order-2018/documents"}}