Finance Regulations

1 Citation [see Note 1]

These Regulations may be cited as the Finance Regulations.

2 Repeal

(1) The Treasury Regulations (being Statutory Rules 1927, No. 158, as amended by Statutory Rules 1928, Nos. 38, 46 and 96; 1929, Nos. 31, 68, 104 and 135; 1930, No. 87; 1932, Nos. 45, 81 and 111; 1933, No. 78; 1935, No. 97; 1937, No. 39; and 1940, Nos. 46 and 145) are repealed.

(2) Notwithstanding the repeal effected by the last preceding subregulation, all appointments made under the repealed Regulations and in force at the commencement of these Regulations shall continue in force as if made under these Regulations.

4 Interpretation

(1) In these Regulations, unless the contrary intention appears:

Authorizing Officer means a person appointed by the Minister under subsection (1) of section 34 of the Act to authorize the payment of accounts.

Certifying Officer means a person appointed in writing by the Minister under paragraph 34 (2) (b) of the Act to indicate, in a manner approved in writing by the Minister, that a payment may properly be made.

Collector means a Collector of Public Moneys appointed under these Regulations or under the repealed Regulations.

Department means:

(a) a Department of State; or

(b) a Department of the Parliament; or

(c) a prescribed authority the staff of which consists of persons employed under the Public Service Act 1922; or

(da) Official Secretary to the Governor-General; or

(e) the Australian Security Intelligence Organization; or

(f) the Australian Secret Intelligence Service; or

(g) the Australian Federal Police.

head of expenditure means:

(a) a division in the Schedule to an annual Appropriation Act that has no subdivisions or items;

(b) a subdivision of a division in the Schedule to an annual Appropriation Act that:

(i) has no items; and

(ii) is not a subdivision that is, in accordance with a direction under section 29 of the Act, to be taken to be divided into notional items;

(c) an item of a division, or of a subdivision of a division, in the Schedule to an annual Appropriation Act;

(ca) one of the notional items into which a subdivision of a division in the Schedule to an annual Appropriation Act is, in accordance with a direction under section 29 of the Act, to be taken to be divided;

(d) a Special Appropriation;

(e) a separate account of the Trust Fund; and

(f) a separate account of the Loan Fund.

licence includes any permit the issue of which is subject to the payment of a fee.

Receiver means a Receiver of Public Moneys appointed under these Regulations or under the repealed Regulations.

Regional Office means an office established under regulation 123.

Secretary, in relation to a Department, means:

(a) where the Department is a Department of State or a Department of the Parliament — the person who, under the Public Service Act 1922, holds, or is performing the duties of, the office of Secretary of that Department; or

(b) where the Department is a prescribed authority the staff of which consists of persons employed under the Public Service Act 1922 — the person who has, under an Act, in relation to the branch or part of the Australian Public Service comprising the staff of the prescribed authority, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service so far as those powers relate to that branch or part of that Service; or

(d) where the Department is the Official Secretary to the Governor-General — the person who holds, or is performing the duties of, the office of Official Secretary; or

(e) where the Department is the Australian Security Intelligence Organization — the person who holds, or is performing the duties of, the office of Director-General of Security; or

(f) where the Department is the Australian Secret Intelligence Service — the person who holds, or is performing the duties of, the office of Director-General of the Australian Secret Intelligence Service; or

(g) where the Department is the Australian Federal Police — the person who holds, or is performing the duties of, the office of Commissioner of Police.

supplies means supplies that are to be executed, furnished or performed for or by the Commonwealth, and includes works, stores and services that are to be so executed, furnished or performed.

Territory means Territory of the Commonwealth.

the Act means the Audit Act 1901.

the Auditor-General means the Auditor-General for the Commonwealth.

the Authorizing Officer, in relation to an advance, means the Authorizing Officer who authorized the payment of the account for the advance.

the repealed Regulations means the Regulations repealed by these Regulations.

(2) A reference in these Regulations to directions given by the Secretary of the Department of Finance shall be read as a reference to directions given by the Secretary of the Department of Finance under regulation 127A of these Regulations.

(3) For the purposes of these Regulations, where an advance is made to a bank for the credit of an official bank account with that bank, the advance shall be deemed to have been made to the person authorized to operate on that account.

(4) A reference in a provision of these Regulations to the Secretary shall, in the application of that provision to, or in relation to, matters arising in a Department, be read as a reference to the Secretary of that Department.

(5) A reference in a provision or part of a provision of these Regulations to an authorized officer shall, in the application of that provision or part of a provision to, or in relation to, matters arising in a Department, be read as a reference to an officer who is authorized for the purposes of that provision or part of a provision by the Secretary of that Department.

5 Forms

(1) In these Regulations, a reference to a form by number shall be read as a reference to the form so numbered in the Schedule to these Regulations.

(2) Where under these Regulations a statement, return or other document is required to be in accordance with a form in the Schedule to these Regulations, the Minister may, either generally or in a particular case or class of cases, authorize the statement, return or other document to be in accordance with a form that differs from the first-mentioned form.

(3) Subregulation (2) does not apply to Form 2.

5A Application of Regulations

(1) These Regulations extend to every Territory, but do not apply to or in relation to revenues, moneys or stores of a Territory that does not form part of the Commonwealth or the operations of the administration of, or persons in the service of, any such Territory in relation to the receipt, expenditure or control of any such revenues, moneys or stores.

(2) These Regulations do not apply to, or in relation to, any matter for and in relation to which provision is made under the Finance (Overseas) Regulations or under a direction given by the Minister or the Secretary of the Department of Finance pursuant to subregulation 35 (1) of those Regulations.

(3) The provisions of these Regulations do not apply to or in relation to affairs and transactions (including the receipt or expenditure of money) in relation to the Parliamentary Refreshment Rooms except affairs or transactions involving the expenditure of moneys for the purpose of which the Consolidated Revenue Fund has been appropriated.

6 Receipts and payments of financial year

All moneys paid into, or out of, the Commonwealth Public Account during any financial year shall be deemed to be the receipts, or the payments, respectively, of that financial year.

6A Prescribed authorities

(1) Each of the following bodies is declared to be a prescribed authority for the purposes of the Act:

(a) Administrative Appeals Tribunal;

(b) Australian Bureau of Statistics;

(c) Australian Centre for International Agricultural Research;

(d) Australian Competition and Consumer Commission;

(e) Australian Customs Service;

(f) Australian Electoral Commission;

(g) Australian Federal Police;

(h) Australian Industrial Registry;

(i) Australian Transaction Reports and Analysis Centre (AUSTRAC);

(j) Corporate Affairs Commission of the Australian Capital Territory;

(k) Family Court of Australia;

(l) Federal Court of Australia;

(m) Human Rights and Equal Opportunity Commission;

(n) Industry Commission;

(o) National Capital Planning Authority;

(p) National Competition Council;

(q) National Crime Authority;

(r) National Native Title Tribunal;

(s) Office of National Assessments;

(t) Office of Parliamentary Counsel;

(u) Office of the Director of Public Prosecutions;

(v) Spectrum Management Agency.

(2) For the purposes of the definition of prescribed authority in subsection 2 (1) of the Act, each of the following branches of the Australian Public Service is prescribed, namely, each branch in relation to which the person who holds, or is performing the duties of, a relevant office has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service.

(3) For the purposes of subregulation (2), each of the following offices is a relevant office:

(a) Auditor-General;

(b) Commissioner for Superannuation;

(c) Commissioner of Taxation;

(d) Commonwealth Ombudsman;

(da) Director of Professional Services Review;

(e) Insurance and Superannuation Commissioner;

(f) President of the Inter-State Commission;

(g) Public Service Commissioner;

(ga) Registrar of the Industrial Relations Court of Australia.

Part II Receipt of public moneys

7 Appointment of Receivers and Collectors

(1) The Minister shall appoint Receivers of Public Moneys and Collectors of Public Moneys and, subject to these Regulations, may give them directions accordingly.

(3) Notwithstanding anything contained in these Regulations, the Minister may authorize persons other than Receivers and Collectors to collect public moneys and may give them directions accordingly.

14 Prescribed form for the purposes of section 49 of the Act

For the purposes of section 49 of the Act, the prescribed form is Form 2.

23 Responsibility for safe custody of securities

The Secretary shall ensure the safe custody of all fixed deposit receipts, bonds, debentures, Savings Bank deposit books and other securities which come into his possession or control or into the possession or control of any officer under his authority.

26 Receivers to furnish Receiver’s Statements

Whenever a Receiver pays money to the credit of the Commonwealth Public Account, he shall, on the same day, forward to the Regional Office a Receiver’s Statement in accordance with Form 3, together with the Collectors’ Statements (Form 1) received by him.

27 Receiver’s Statements to be delivered on last day of financial year

(1) Every Receiver shall deliver to the Regional Office, on the last working day in each financial year, a Receiver’s Statement (Form 3) in respect of all moneys paid into the Commonwealth Public Account on that day.

(2) If a Receiver does not receive any moneys for payment into the Commonwealth Public Account on the last working day in any financial year, he shall deliver to the Regional Office a Receiver’s Statement (Form 3) with the word Nil written thereon.

28 Receivers to obtain from bank Accountable Receipts for moneys paid to Public Account

(1) Every Receiver shall prepare an Accountable Receipt (in triplicate) in accordance with Form 4 for every amount paid into the Commonwealth Public Account.

(2) The Receiver shall furnish one copy thereof to the bank with the deposit, shall forward one copy to the Regional Office with the Receiver’s Statement (Form 3) and shall file the other copy in his office.

(3) The Receiver shall enter on each copy of the Accountable Receipt (Form 4) details of the deposit, which details shall be verified by the bank stamp.

29 Accountable Receipts to agree with totals of Statements

Every Receiver shall see that the total of the amounts shown on his Accountable Receipts (Form 4) for any day agrees with the total of the Receiver’s Statement (Form 3).

32 Particulars of Government property to be sold

Except in cases where the Secretary of the Department of Finance otherwise determines, particulars of all Government property authorized to be sold shall be forwarded to the Regional Manager, Australian Audit Office, in the State or Territory in which the property is located in accordance with Form 7.

35 Record of collections

Receivers and Collectors shall maintain records of their collections.

38 Issue of licences

(1) Subject to this regulation, licences shall be issued from books of forms supplied for the purpose and shall clearly indicate the amount received in respect thereof.

(2) An acknowledgment for the money received shall not be given in lieu of any licence.

(3) Full particulars of the licence issued shall be entered on the counterpart of the form and the officer who issues the licence shall initial the counterpart.

(4) Licences may be issued in such other manner as the Secretary of the Department of Finance approves.

39 Receipts

(1) Subject to subregulation (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 a manner approved by the Secretary or an authorized officer.

40 Numbering of licence and receipt forms

Unless the Secretary of the Department of Finance otherwise approves, licence forms and forms of receipt, and the counterparts thereof, shall be numbered in consecutive order so that each licence form and form of receipt bears the same number as that on the counterpart to which it relates.

41 Duplicate receipt

(1) Where an officer has given a receipt or acknowledgment in accordance with regulation 39 for moneys received, the officer may, if the Secretary of the Department of Finance permits, give a duplicate of that receipt or acknowledgment or give another receipt or acknowledgment for those moneys but any such other receipt or acknowledgment shall not be given on a form referred to in that regulation.

Part IIAA Procurement of supplies

42 Procurement guidelines

(1) The Minister for Administrative Services may issue guidelines about the procurement of supplies, including any matter affecting contracts to procure supplies.

(2) Persons performing duties in relation to the procurement of supplies must have regard to the guidelines.

43 Open and effective competition

(1) A person who decides how supplies are to be procured must choose methods that will promote open and effective competition to the extent practicable.

(2) Where:

(a) a Minister gives a direction concerning procurement; and

(b) compliance with the direction would prevent the use of procurement methods that will promote open and effective competition to the extent practicable;

a person deciding those methods must nevertheless choose methods that will provide open and effective competition to the greatest extent practicable while complying with the direction.

43A Guidelines providing for gazettal to be mandatory

Where the guidelines mentioned in regulation 42 provide for a matter to be published in the Gazette, the matter must be so published.

43B Publication in the Gazette of details of contracts and standing offers

(1) Where the total estimated liability of the Commonwealth under a contract that includes a provision for the procurement of supplies to be procured or used in Australia is not less than $2,000, the person who entered into the contract must, as soon as practicable after the contract is entered into, publish in the Gazette details of the contract that are sufficient to identify:

(a) the supplier; and

(b) the supplies; and

(c) the total estimated liability.

(2) The person who enters into a standing offer arrangement for supplies for the Commonwealth must, as soon as practicable after the arrangement is entered into, publish in the Gazette details of the standing offer that are sufficient to identify:

(a) the supplier; and

(b) the supplies; and

(c) the period of the offer; and

(d) the total estimated value.

(3) The guidelines mentioned in regulation 42 may:

(a) specify other details of contracts or of standing offers that are to be published in the Gazette in the public interest; and

(b) provide for the manner in which the details are to be published in the Gazette; and

(c) specify a period within which the details are to be published in the Gazette.

(4) The Secretary to the Department that is responsible for procurement of supplies may, in writing, direct that details of contracts or standing offers that, in his or her opinion, are exempt matters under the Freedom of Information Act 1982 are not to be published in the Gazette in accordance with this regulation.

(5) In this regulation standing offer means an arrangement under which a supplier will, during a specified period, provide supplies on specified terms after an order for a specified quantity of the supplies is given to the supplier.

Part IIA Commitments requiring expenditure of public moneys

44A Conditions for approval of proposals to spend public moneys

(1) A person is not to approve a proposal to spend public moneys unless satisfied that:

(a) the proposal is in accordance with the policies of the Commonwealth; and

(b) the proposed expenditure will make efficient and effective use of the public moneys available for the Commonwealth programs implementing those policies.

(2) Where approval of a proposal to spend public moneys is given otherwise than in a document, the person giving the approval must record the terms of the approval in a document as soon as practicable after giving the approval.

44B Conditions for entering into commitments

A person must not enter into a commitment requiring the expenditure of public moneys:

(a) unless a person who has authority to approve a proposal to spend the moneys has given that approval; and

(b) except in accordance with any terms specified in that approval; and

(c) unless the person who enters into the commitment is satisfied, after making such inquiries as are reasonable, that when the commitment is entered into:

(i) the Commonwealth is unable to obtain better value for the expenditure in all the circumstances; or

(ii) if compliance with a direction by a Minister prevents the Commonwealth from obtaining better value for the expenditure in all the circumstances — the Commonwealth will obtain the best value that is possible while complying with the direction; and

(d) unless:

(i) funds for the expenditure have been appropriated; or

(ii) a provision for the appropriation of funds for the expenditure is included in a proposed law submitted to the Parliament; or

(iii) having regard to an appropriation that is expected to be submitted to the Parliament, the Minister has given approval in writing for the commitment to be entered into; and

(e) unless the funds so appropriated or to be appropriated will be sufficient to meet the expenditure together with all other expected expenditure of those funds.

44C Persons who may approve proposals to spend public moneys: Parliamentary Departments

(1) The following persons have authority to approve a proposal to spend public moneys under an appropriation for a Department of the Parliament:

(a) the President of the Senate in relation to expenditure under an appropriation for which he or she is responsible; and

(b) the Speaker of the House of Representatives in relation to expenditure under an appropriation for which he or she is responsible; and

(c) the President of the Senate and the Speaker of the House of Representatives in relation to expenditure under an appropriation for which they are responsible.

(2) A person mentioned in subregulation (1) may, in writing, delegate his or her powers under that subregulation to an officer.

44D Rights and liabilities of parties not affected

The rights and liabilities of the parties to a commitment requiring the expenditure of public moneys are not affected only because the commitment is entered into in contravention of regulation 44B.

Part III Payment of Public Moneys

Division 1 Certifying Officers

45 Responsibilities of Certifying Officers

Before indicating, under paragraph 34 (2) (b) of the Act, that a payment may properly be made, a Certifying Officer shall, in respect of a claim for such payment (not being a claim for a payment included in a class of payments that is a prescribed class of payments for the purposes of regulation 45A):

(a) ensure that the claim:

(i) is correct as to amount;

(ii) is for expenditure that has been duly approved;

(iii) is made out in the name of a person or authority to whom payment may be made in accordance with regulation 68;

(iv) has not previously been paid; and

(v) identifies the head of expenditure to which the amount is chargeable; and

(b) where the claim relates to any agreement or contract under which the claimant, in order to become entitled to payment, must comply with certain requirements — after having taken such steps as are reasonably practicable to establish compliance with those requirements, be satisfied that those requirements have been so complied with.

45A Indication by Certifying Officer in relation to a payment in a prescribed class

(1) A Certifying Officer may, in respect of a payment included in a prescribed class of payments, indicate under paragraph 34 (2) (b) of the Act that the payment may properly be made if, after the requirements prescribed by subregulation (2) in respect of a payment of that class, and any relevant directions given by the Minister under these Regulations, have been complied with, the Certifying Officer has no reason to believe that the payment may not properly be made.

(2) A Certifying Officer shall ensure, in respect of a claim for a payment included in a prescribed class of payments, that the payment:

(a) is for expenditure that has been duly approved; and

(b) is supported by a claim that identifies the head of expenditure to which the payment is chargeable.

(3) For the purposes of this regulation, each of the following classes of payments is a prescribed class of payments:

(b) payments in respect of which the Secretary or an authorized officer has indicated in writing, or in such other manner as is approved in writing by the Secretary:

(i) that the payments are based upon data prepared by a computer; and

(ii) that, in the preparation of that data, system controls and accounting procedures approved by the Minister have been employed;

(c) payments made by one Department to another Department;

(d) payments in satisfaction of claims in respect of which the Secretary or an authorized officer has indicated in writing, or in such other manner as is approved in writing by the Secretary, that a method of sample checking approved by the Minister for the purposes of this paragraph has been employed;

(e) payments in satisfaction of claims made under contracts between the Commonwealth and the claimants, being contracts under which the Commonwealth has the right to make adjustments in relation to payments in satisfaction of subsequent claims by those claimants;

(f) payments in satisfaction of claims for payment of amounts not exceeding $1,000.

55 Officers to assist claimants in preparation of claims

An officer shall afford every facility to claimants to enable them to prepare their accounts correctly and obtain prompt payment thereof.

56 Claims for periodic or progress payments under contract

An officer shall not submit a claim for a periodic or progress payment under a contract to a Certifying Officer for the Certifying Officer to indicate under paragraph 34 (2) (b) of the Act that the payment may properly be made unless the Secretary or an authorised officer has indicated in writing, or in such other manner as is approved in writing by the Secretary:

(a) that the sum of:

(i) the amount payable in respect of that claim; and

(ii) the total amount in respect of which a Certifying Officer has previously indicated under paragraph 34 (2) (b) of the Act, in relation to the contract, that a payment may properly be made;

does not exceed the total amount to be paid under the contract; and

(b) that he or she is satisfied that the sum of the amounts referred to in subparagraphs (a) (i) and (ii) does not exceed the value of the supplies that have been executed, furnished or performed under the contract on the date to which the claim relates.

58 Method of preparing accounts for salary, wages and allowances

(1) Accounts for salary, wages and allowances in the nature of salaries shall be prepared as follows:

(a) To ascertain the amount payable for a fortnight, the annual rate shall be divided by 313 and the result multiplied by 12;

(b) In the case of officers whose attendance on Sundays and holidays may be required without extra pay, the amount payable for a fortnight shall be ascertained by dividing the annual rate of pay by 365 and multiplying the result by 14;

(c) Where officers are to be paid for a period less than a fortnight, payment shall be made on an hourly basis, the hourly rate of pay being ascertained by dividing a fortnight’s pay by the number of hours prescribed for a fortnight’s work;

(d) Where wages are payable at a weekly rate, the payment for portion of a week shall be ascertained 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 made;

(e) In cases in which the Minister so decides, one month’s pay shall be calculated as one-twelfth of the annual rate; and

(f) Payments for portion of a month shall be ascertained by multiplying the amount of pay for a month by the number of days comprised in the period for which payment is to be made and dividing by the number of days in the month.

(2) The initial payment of an increment of salary for a period of less than a fortnight may be calculated in any case in such manner as is approved by the Minister.

59 Preparation of accounts for certain allowances

(2) Accounts for meal allowances and extra duty pay shall specify the rate of salary paid to the officer.

(3) In the case of members of the Defence Force, the substantive rank shall also be stated.

60 Petty cash expenditure

(2) When any petty expenditure does not exceed $20 or, if it is included in a class of petty expenditure in respect of which the Secretary of the Department of Finance has fixed a higher amount for the purpose of this regulation, does not exceed that higher amount, in any one payment, the expenditure may be paid without acquittance under the signature of the Secretary or an authorized officer.

61 Refunds of revenue and payments from Trust Fund — duties of certain officers

(1) This regulation applies in relation to refunds of revenue and refunds from the Trust Fund.

(2) Where an amount to be refunded can be identified with a particular collection in a record of collections maintained in pursuance of regulation 35 of these Regulations, the Receiver or Collector who maintains the record shall, unless the Secretary of the Department of Finance requires the Receiver or Collector to comply with subregulation (3), indicate in writing, or in such other manner as is approved in writing by the Secretary, that the amount to be refunded has been received and has been paid to the Receiver or to the Commonwealth Public Account, as the case may be.

(3) Where an amount to be refunded cannot be identified with a particular collection in a record of collections maintained in pursuance of regulation 35 of these Regulations, or where the Secretary of the Department of Finance so requires, an officer authorized by instrument in writing in that behalf by the Secretary shall examine the claim and, if that officer is of the opinion that the amount is properly due for refund, shall indicate in writing, or in such other manner as is approved in writing by the Secretary, that the officer has examined the claim and that the amount is properly due for refund.

63 Calculation of pensions under section 84 of the Constitution

For the purpose of calculating pensions under section 84 of the Constitution, the daily rate shall be ascertained by dividing the yearly rate by 365.

Division 2 Authorizing officers

68 Persons to whom accounts may be paid

(1) Except as otherwise provided by directions given by the Secretary of the Department of Finance, payment of an account shall be made by cheque.

(2) Subject to the next succeeding subregulation, the payment shall be made:

(a) to the claimant;

(b) into any bank in the Commonwealth to the credit of the claimant’s account;

(c) to a person authorized by the claimant to receive payment;

(ca) to a person authorized to receive payment by a financial institution authorized by the claimant to receive payment under paragraph (c);

(d) to a person authorized by power of attorney to receive the payment;

(e) to the legal personal representative of the claimant, after production of probate or letters of administration;

(f) to a trustee in bankruptcy to whom the right to receive payment has devolved;

(g) to an authority appointed or authorized to administer or collect the estate of a deceased claimant; or

(h) to any person other than the original claimant to whom the Minister approves of payment being made.

(3) Payment of an account shall only be made in accordance with paragraph (2) (b), (c) or (ca) in the circumstances set out in, and in accordance with, directions given by the Secretary of the Department of Finance.

69 Forms of orders not altered by addition or indorsement

An indorsement on or addition to any form of order or other authority shall not render the form irrevocable or in any way alter its effect in substance.

70 Officer not to act as agent for receipt of moneys payable by Commonwealth

An officer shall not, without the approval in writing of the Minister, act as agent or attorney for the receipt of moneys payable by the Commonwealth to a person other than another officer.

73 Paymasters to whom accounts are to be forwarded for payment

(1) Where a Paymaster has been appointed for a Department in any State, all accounts of that Department passed in that State shall, unless the Secretary of the Department of Finance otherwise directs, be forwarded to him for payment.

(2) In all other cases accounts shall, unless the Secretary of the Department of Finance otherwise directs, be forwarded for payment to the Paymaster at the Regional Office in the State or Territory where the accounts are passed.

74 Advances

(1) An Authorizing Officer shall not authorize the payment of an account for an advance except an advance of one of the following kinds:

(a) an advance to a Paymaster for counter cash to enable him to cash cheques for payees;

(b) an advance to an officer:

(i) for petty cash; or

(ii) to enable change to be given in connection with the receipt of public moneys;

(c) an advance to an officer to enable him to make payments of:

(i) salaries and wages and payments in the nature of salaries and wages; or

(ii) sustenance, living, meal, camping or other like allowances;

(d) an advance to an officer to enable him to make payments to officers or employees for travelling allowances or expenses;

(e) an advance to an officer to enable him to make advances of:

(i) salaries and wages and payments in the nature of salaries and wages; or

(ii) sustenance, living, meal, camping or other like allowances;

(f) an advance to an officer to enable him to make advances to officers or employees for travelling allowances or expenses;

(g) an advance of salaries and wages and payments in the nature of salaries and wages;

(h) an advance of camping allowances;

(i) an advance to an officer or employee for travelling allowances or expenses;

(ia) an advance to a legal service provider to enable the legal service provider to make payments on behalf of the Commonwealth in connection with any legal matter in which the Commonwealth is involved;

(j) an advance of any other kind approved by the Secretary of the Department of Finance.

(2) An advance of the kind referred to in paragraph (ia) or (j) of the last preceding subregulation shall be subject to such conditions to be complied with by the person to whom the advance is made as the Secretary of the Department of Finance approves.

(3) A person who receives an advance of a kind referred to in paragraphs (a), (b), (c), (d), (e) or (f) of subregulation (1) of this regulation shall not use the advance for a purpose other than that for which it was made.

(4) A person who receives an advance of a kind referred to in paragraph (ia) or (j) of subregulation (1) of this regulation:

(a) shall not use the advance for a purpose other than that for which it was made; and

(b) where the advance was made subject to conditions approved by the Secretary of the Department of Finance — shall comply with those conditions.

(5) In paragraph (1) (ia):

legal service provider means:

(a) an officer of the Attorney General’s Department; or

(b) a legal practitioner other than an officer of the Attorney General’s Department.

legal matter includes any:

(a) proceedings before a court, board, commission or tribunal; and

(b) claim for damages or compensation; and

(c) conveyance or property settlement; and

(d) claim for legal costs, fees or expenses; and

(e) other law related services.

74A Purposes to which subsection 36 (2) of the Act applies

Purposes of the following kinds are declared to be purposes to which subsection 36 (2) of the Act applies:

(a) purposes for which the making of payments from petty cash are authorized;

(b) the settlement of amounts due in respect of:

(i) salary, wages or payments in the nature of salary or wages;

(ii) sustenance, living, meal, camping or other like allowances; or

(iii) travelling allowance or travelling expenses;

(c) the settlement of amounts authorized to be paid as an advance in respect of:

(i) salary, wages or payment in the nature of salary or wages;

(ii) sustenance, living, meal, camping or other like allowances; or

(iii) travelling allowance or travelling expenses;

(d) the settlement of amounts due in connection with a legal matter of a kind referred to in paragraph 74 (1) (ia).

75 Appropriation to which advances are to be charged

An advance shall be charged:

(a) if it is of a kind referred to in paragraph 74 (1) (a) — to the head of expenditure entitled Advance to the Minister for Finance;

(b) if it is of a kind referred to in paragraph 74 (1) (b) — to the head of expenditure relating to incidental and other expenditure; and

(c) if it is of any other kind — to the head of expenditure under which provision is made for the service for which the advance is made.

76 Transfer of advances

(1) Subject to the next succeeding subregulation, an advance or portion of an advance, other than an advance referred to in paragraph (g), (h) or (i) of subregulation (1) of regulation 74 of these Regulations, may, with the approval of the Authorizing Officer, be transferred to a person other than the person to whom the advance was made.

(2) An advance, or portion of an advance, shall not be transferred under the last preceding subregulation to a person other than a person to whom the advance could have been made.

(3) For the purposes of subregulations (3) and (4) of regulation 74 and regulations 78, 79 and 80 of these Regulations, a person to whom an advance, or portion of an advance, is transferred under subregulation (1) of this regulation shall be deemed to be the person to whom that advance, or that portion of an advance, as the case may be, was made.

78 Adjustment of advances

(1) A person to whom an advance is made, unless that advance is a standing advance or an advance of a kind referred to in paragraphs 74 (1) (g), (i), (ia) or (j), must:

(a) give vouchers relating to any use of the advance, or part of the advance, to the Authorising Officer; and

(b) repay any unused portion of the advance to a Collector or Receiver;

within the prescribed period or a longer period allowed by the Secretary or an authorised officer.

(2) An officer or employee to whom an advance for travelling allowances or expenses is made must:

(a) give to the Authorising Officer, in a manner approved by the Secretary or an authorised officer, an account relating to the journey for which the advance was made; and

(b) repay any unused portion of the advance to a Collector or Receiver;

within the prescribed period or a longer period allowed by the Secretary or an authorised officer.

(3) In the application of the last two preceding subregulations in relation to an advance, a reference to the prescribed period shall be read as a reference to:

(a) in the case of an advance of a kind referred to in subparagraph 74 (1) (c) (i) — the period of 14 days immediately following the making of the advance;

(b) in the case of an advance of a kind referred to in subparagraph 74 (1) (c) (ii) or paragraph 74 (1) (e) that is made to an official bank account — the period of fourteen days immediately following the making of the advance;

(c) in the case of an advance of a kind referred to in subparagraph 74 (1) (c) (ii) or paragraph 74 (1) (e) that is made in cash — the period of seven days immediately following the making of the advance;

(d) in the case of an advance of camping allowances — the period of fourteen days immediately following the expiration of the period of camping in relation to which the advance is made;

(e) in the case of an advance for travelling allowances or expenses in respect of a journey part of which is to be made in a country other than Australia or a Territory of the Commonwealth but which is to terminate in Australia or a Territory of the Commonwealth — the period of twenty-eight days immediately following the completion of the journey; or

(g) in the case of any other advance — the period of three days immediately following the date on which the service for which the advance is made is completed.

(4) Where a person to whom an advance (other than a standing advance) for travelling allowances or expenses, or of sustenance, living, meal, camping or other like allowances, is made does not make the journey or become entitled to any payment by way of the allowance for which the advance was made, that person shall repay the advance to a Collector or Receiver.

79 Review of advances

(1) Where an advance has not been adjusted by reason of the failure of the person to whom the advance was made to comply with the last preceding regulation or with a requirement referred to in that regulation, the Authorizing Officer shall inform an authorized officer of that failure.

(2) Where an Authorizing Officer is of the opinion that the amount of an advance is excessive, he shall inform an authorized officer that he is of that opinion.

(3) The authorized officer shall take all steps that he considers necessary to recover:

(a) the amount for which an advance has not been adjusted in accordance with the last preceding regulation; and

(b) the amount by which he considers any advance is excessive.

(4) For the purposes of this regulation:

Authorizing Officer, in a case where particulars of an advance have been entered in the register of advances kept by an Authorizing Officer other than the Authorizing Officer by whom the payment of the account for the advance was authorized, means that first-mentioned Authorizing Officer.

80 Reimbursement of standing advance

If a person to whom a standing advance has been made applies for reimbursement of the advance or part of the advance, he or she must give to the Authorising Officer:

(a) in a manner approved by the Secretary or an authorised officer, an account for reimbursement; and

(b) vouchers that acquit the advance or the part of the advance, as the case may be.

84 Appropriation ledger

(1) An Authorizing Officer shall maintain an appropriation ledger, which shall include particulars of:

(a) the heads of expenditure under which moneys are available in respect of which he is empowered to authorize payments;

(b) the amounts in respect of which he is empowered to authorize payments under each of those heads of expenditure;

(c) all payments that he has authorized to be made under each of those heads of expenditure; and

(d) all repayments to the credit of each of those heads of expenditure.

(2) An Authorising Officer must not credit an amount to a head of expenditure unless that amount is either:

(a) money received in repayment of expenditure; or

(b) a payment made for the purpose of adjusting expenditure;

referred to in section 36C of the Act.

(3) If the Secretary of the Department of Finance requires the Secretary so to do, the Secretary shall cause to be submitted to the Secretary of the Department of Finance particulars of the arrangements followed, or proposed to be followed in maintaining a particular appropriation ledger.

(4) Where, in pursuance of the last preceding subregulation, particulars of the arrangements relating to the maintenance of an appropriation ledger are submitted to the Secretary of the Department of Finance, he may, by instrument in writing:

(a) approve those arrangements; or

(b) vary those arrangements and approve them as varied by him.

(5) Where, under the last preceding subregulation, arrangements relating to the maintenance of an appropriation ledger have been approved by the Secretary of the Department of Finance, the Authorizing Officer maintaining that ledger shall not maintain it otherwise than in accordance with those arrangements.

85 Statement of probable requirements for expenditure to be prepared

The Secretary shall cause to be prepared at such intervals and in respect of such periods as the Minister directs a statement under the respective heads of expenditure (except an account of Trust Fund) of the amounts which will probably require to be expended on account of his Department.

86 Applications for transfers under section 37 of the Act

(1) Whenever a transfer under section 37 of the Act (not being a transfer initiated by the Department of Finance) is required, the Authorizing Officer shall inform the Secretary of the Department of Finance through the Secretary and shall set out the necessity for the transfer.

(2) Transfers approved by the Minister shall be submitted for the approval of the Governor-General in accordance with Form 35.

90 Expenditure not to be authorised until Funds Allocation Authority obtained

(1) An Authorizing Officer shall not authorize expenditure from an appropriation of the Consolidated Revenue Fund (other than an appropriation that is to be deemed to be made by virtue of section 35 of the Act) or an appropriation of the Loan Fund until a Funds Allocation Authority for Expenditure authorizing expenditure accordingly has been issued by the Secretary of the Department of Finance to the Secretary.

(4) Every Funds Allocation Authority for Expenditure shall lapse at the end of the financial year in respect of which it is issued.

98 Examination of public moneys and accounts

The Secretary shall cause the public moneys held by, and the accounts of, each accounting officer under his control to be examined from time to time in order to ensure that public moneys collected or received by the accounting officer:

(a) are held by the accounting officer; or

(b) have properly been paid by the accounting officer to another person or to the credit of a bank account.

99 Reconciliation of bank accounts

(1) The Secretary or, where the Secretary authorizes an officer for the purposes of this regulation, that officer shall, subject to, and in accordance with, any directions given by the Secretary of the Department of Finance, at least once in each month or at such more frequent intervals as are necessary to enable him to carry out his duties under these Regulations, obtain, in respect of each account kept by the Department at a bank, from the bank at which the account is kept:

(a) all cheques drawn on the account and paid by the bank during the period that has elapsed since last he obtained cheques of that kind; or

(b) a statement setting out the particulars of cheques so paid during the period that has elapsed since last he obtained such a statement;

or, if the directions given by the Secretary of the Department of Finance so require, both the cheques so paid and a statement setting out the particulars of the cheques so paid during such a period.

(2) The Secretary or, where the Secretary authorizes an officer for the purposes of this regulation, that officer shall, subject to, and in accordance with, any directions given by the Secretary of the Department of Finance:

(a) obtain, in respect of each account kept by the Department at a bank, from the bank at which the account is kept, at least once in each year, a certificate setting out the balance of the moneys standing to the credit of the Department’s account; and

(b) reconcile the balance of those moneys as set out in the certificate with the balance of the moneys that the records of the Department show as standing to the credit of the account.

Division 3 Paymasters

100 Appointment of Paymasters

(1) The Minister may appoint Paymasters for the purposes of these Regulations.

(2) A Certifying Officer or an Authorizing Officer shall not be appointed as a Paymaster.

101 Only authorised accounts to be paid

Unless the Secretary of the Department of Finance otherwise requires, a Paymaster shall not pay an account unless the payment of it has been authorized by an Authorizing Officer.

102 Signatures not to be obtained to blank forms of accounts and receipts

An officer shall not obtain signatures to blank forms of account or orders for payment, or to acquittances or receipts before the actual payment of the accounts, or to acquittances or receipts which are not properly filled in.

104 Drawing Account Records

A Paymaster shall, in accordance with directions given by the Secretary of the Department of Finance, record payments into and from each Drawing Account operated by him.

110 Cheques to be countersigned

All cheques drawn by a Paymaster shall, unless the Minister otherwise directs, be countersigned by an officer appointed for the purpose either by the Secretary or an authorized officer who shall, upon making the appointment, advise the bank of the name of the officer so appointed.

111 Payment of accounts

(1) Subject to subregulation (2), the Paymaster shall post or deliver each cheque drawn by him to the payee of the cheque.

(2) The Secretary or an authorized officer may authorize a Paymaster to post or deliver a cheque to a person other than the payee of the cheque.

(3) Where a Paymaster posts a cheque in payment of an account, he shall post it in an envelope bearing a direction that the envelope is to be returned to the Paymaster at a specified address if it is undelivered.

112 Unclaimed cheques on Drawing Account

(1) Where a cheque drawn on a Drawing Account is returned unclaimed, the cheque shall be paid to the bank account known as the Commonwealth Public Account, unless the present address of the payee can be ascertained promptly.

113 Duplicate cheques not to be issued except with Minister’s approval

A Paymaster or other accounting officer shall not issue a duplicate cheque except with the approval of the Minister.

116 Accounting officer to obtain receipt when paying certain amounts

(1) Subject to subregulation (2), an accounting officer shall, at the time of paying an amount, obtain a receipt for the amount from the person to whom the amount is payable or from a person authorized in writing by that person to give such a receipt.

(2) Subregulation (1) does not apply where:

(a) an accounting officer pays an amount by means of a cheque that:

(i) is crossed;

(ii) is made payable to order; and

(iii) is marked Not Negotiable; or

(b) an accounting officer, in the presence of another accounting officer, pays in cash:

(i) an amount of salary; or

(ii) an amount in the nature of salary;

and those officers give, in respect of that payment, a certificate in accordance with Form 15.

118 Limitation on opening of cheques to pay cash

(1) When a cheque is drawn for the payment of an advance to an officer and is not to be paid into a bank account, a direction to pay cash may, with the approval of the Authorizing Officer of the Department, be written on the face of the cheque.

(2) Except as provided in the last preceding subregulation, a cheque drawn on a Drawing Account shall not be opened so that cash may be obtained from the bank.

119 Cashing cheques from counter cash advance

(1) A Paymaster shall not cash a cheque drawn on a Drawing Account from a counter cash advance except where:

(a) it has been duly indorsed by the payee; and

(b) the payee is not possessed of facilities for obtaining payment of crossed cheques or inconvenience would result if the cheque were not immediately cashed.

(2) A Paymaster shall not, unless the Minister otherwise approves, cash a cheque (other than a cheque drawn on a Drawing Account) from a counter cash advance.

120 Cheques cashed to be paid to Commonwealth Public Account

If a Paymaster cashes a cheque from his or her counter cash advance, he or she must promptly:

(a) pay the cheque to the Commonwealth Public Account; and

(b) give to the Authorising Officer, in a manner approved by the Secretary or an authorised officer, an account for reimbursement of the advance.

121 Counter cash advance to be repaid at end of financial year

Every Paymaster shall, on the last working day of each financial year, pay the unexpended balance of his counter cash advance to the Commonwealth Public Account.

122 Paymaster to keep Counter Cash Advance Cash Book

Every Paymaster shall keep a Counter Cash Advance Cash Book in accordance with Form 37.

Division 4 Regional Offices

123 Establishment of Regional Offices

The Minister may establish regional offices of the Department of Finance at such places as he thinks fit.

Part IIIA Losses of, and damage to, public property

126A Interpretation

(1) In this Part, unless the contrary intention appears:

investigation means an investigation under regulation 126C.

investigation committee means a committee appointed under subregulation 126C (4).

investigator means an officer appointed under subregulation 126C (5).

prescribed incident means a loss of, or a deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth.

prescribed supervisor, in relation to an officer and a prescribed incident, means:

(a) the person who, in relation to the officer, is the Secretary; or

(b) an officer to whom that person has, under subsection (7) of section 70AC of the Act, delegated the power to make determinations under subsection (1) of that section in relation to:

(i) officers included in a class of officers in which the first-mentioned officer is included; and

(ii) prescribed incidents included in a class of such incidents in which the first-mentioned prescribed incident is included.

relevant incident, in relation to an investigation, means the prescribed incident in relation to which the investigation is caused to be held.

relevant officer, in relation to an investigation, means the officer in relation to whom the investigation is caused to be held.

relevant supervisor, in relation to an investigation, means the prescribed supervisor in relation to whom the investigation is caused to be held.

(2) Expressions used in this Part that are used in Part XIIA of the Act have in this Part, unless the contrary intention appears, the same respective meanings as in that Part.

126B Declarations for purposes of definitions of officer and Secretary

(1) Each class of persons (being persons employed by the Commonwealth) described in the table in subregulation (2) is declared to be a class of persons to whom paragraph (j) of the definition of officer in subsection 70AA (1) of the Act applies.

(2) The office specified in an item of the following table opposite to the class of persons described in that item is declared to be, for the purposes of Part XIIA of the Act, the office of Secretary in respect of that class of persons:

126C Investigation of losses etc

(1) Where it appears to a prescribed supervisor of an officer that a prescribed incident has occurred in such circumstances as to render the officer liable under section 70AB of the Act to pay an amount to the Commonwealth in respect of the prescribed incident, the prescribed supervisor shall, as soon as practicable, cause to be given to the officer a notice in writing signed and dated by the prescribed supervisor that:

(a) specifies:

(i) the name and appointment of the prescribed supervisor; and

(ii) the prescribed incident to which the notice relates;

(b) invites the attention of the officer to the provisions of Part XIIA of the Act and of this Part; and

(c) complies with subregulation (2).

(2) There shall be included in a notice referred to in subregulation (1):

(a) where it appears to the prescribed supervisor that the circumstances of the prescribed incident are such as to warrant the holding of an investigation:

(i) a statement to that effect; and

(ii) if the investigation is, in accordance with this regulation, to be carried out by an investigation committee, a request to the officer to whom the notice is addressed to the effect that, within the period of 7 days following the receipt of the notice, the officer furnish to the prescribed supervisor the name of the organization referred to in paragraph (7) (a) of which he is a member or, if he is not a member of such an organization, that he nominate, within that period, not more than 3 persons (being persons that are not disqualified under subregulation (4) for being appointed or selected as members of the investigation committee) as persons from whom a member of the committee may be selected in accordance with paragraph (7) (b); or

(b) where it appears to the prescribed supervisor that the circumstances of the prescribed incident are such as not to warrant the holding of an investigation:

(i) a statement to that effect;

(ii) a statement to the effect that the officer to whom the notice is addressed may, by notice in writing signed by him and given to the prescribed supervisor not later than 7 days after the receipt by the officer of the first-mentioned notice, request the holding of an investigation into the prescribed incident; and

(iii) if, in the event that the officer were to request the holding of such an investigation, the investigation would, in accordance with this regulation, be carried out by an investigation committee, a request to the effect that, at the time of the giving of any notice under subparagraph (ii), the officer furnish to the prescribed supervisor the name of the organization referred to in paragraph (7) (a) of which he is a member or, if he is not a member of such an organization, that he nominate, at that time, not more than 3 persons (being persons that are not disqualified under subregulation (4) for being appointed or selected as members of such an investigation committee) as persons from whom a member of the committee may be selected in accordance with paragraph (7) (b).

(3) Where:

(a) a prescribed supervisor has given to an officer a notice under subregulation (1), being a notice to which paragraph (2) (a) applies; or

(b) an officer has, within the time specified in subparagraph (2) (b) (ii), given to the prescribed supervisor by whom a notice under subregulation (1) was given to the officer a notice of the kind referred to in that subparagraph;

the prescribed supervisor shall, as soon as practicable after the giving of the notice referred to in paragraph (a) or of the notice last referred to in paragraph (b), as the case requires, cause an investigation into the prescribed incident to be held under this regulation.

(4) Except where subregulation (5) applies, an investigation under this regulation shall be carried out by a committee established for that purpose and consisting of the following members:

(a) a chairman appointed by the relevant supervisor;

(b) a member appointed by the relevant supervisor in accordance with subregulation (6); and

(c) a member selected in accordance with subregulation (7);

none of whom is a person who is, at the time of the appointment of the committee, or was, at the time at which the relevant incident occurred, a prescribed supervisor in relation to the relevant officer.

(5) Where:

(a) an investigation is to be held under this regulation; and

(b) it appears to the relevant supervisor:

(i) in the case of an investigation into a loss of, or deficiency in, public moneys — that the amount of the loss or deficiency does not exceed $100;

(ii) in the case of an investigation into the loss or destruction of other property of the Commonwealth — that the value of the property does not exceed $100; or

(iii) in the case of an investigation into damage to such property — that the expense of repairing the damage or the value of the property does not exceed $100;

the relevant supervisor shall appoint an officer (not being an officer who is at the time of his appointment, or was, at the time at which the relevant incident occurred, a prescribed supervisor in relation to the relevant officer) for the purpose of carrying out the investigation.

(6) The member of an investigation committee referred to in paragraph (4) (b) shall, so far as it is practicable, be a person other than:

(a) in a case where the relevant officer in relation to the investigation is, or was at the time at which the relevant incident occurred, an officer performing duties in a Department — an officer performing duties in that Department;

(b) in a case where the relevant officer in relation to the investigation is, or was at the time at which the relevant incident occurred, a member of an arm of the Defence Force rendering service in a particular unit or at a particular place or establishment — a member of that arm of the Defence Force rendering service in that unit or at that place or establishment;

(c) in a case where the relevant officer in relation to the investigation is, or was at the time at which the relevant incident occurred, a person referred to in paragraph (b), (d), (e), (f) or (g) of the definition of officer in subsection 70AA (1) of the Act — a person referred to in that paragraph; or

(d) in a case where the relevant officer in relation to the investigation is, or was at the time at which the relevant incident occurred, a person included in a class of persons described in the table in subregulation 126B (2) — a person included in that class.

(7) The member of an investigation committee referred to in paragraph (4) (c) shall be:

(a) in a case where the relevant officer is a member of an organization within the meaning of the Industrial Relations Act 1988, being an organization which persons engaged in the employment in which the relevant officer is engaged are, by reason of that employment, eligible to join — a person appointed by that organization or, if that organization fails so to appoint a person within 7 days of a request being made to it by the relevant supervisor to do so, an officer appointed by the relevant supervisor; or

(b) in any other case:

(i) if the relevant officer has, in pursuance of a request referred to in subparagraph (2) (a) (ii) or (2) (b) (iii), nominated only one person for selection as a member of the committee — the person so nominated;

(ii) if the relevant officer has, in pursuance of a request referred to in subparagraph (2) (a) (ii) or (2) (b) (iii), nominated more than one person as persons from whom a member of the committee may be selected — a person appointed by the relevant supervisor from among the persons so nominated; or

(iii) if the relevant officer has failed to make, in compliance with a request referred to in subparagraph (2) (a) (ii) or (2) (b) (iii), any nomination in relation to the selection, in accordance with this paragraph, of a member of the committee, or if the person, or each of the persons, nominated by the relevant officer in pursuance of such a request declines to be a member of the committee — a person appointed by the relevant supervisor.

(8) Upon the appointment of an investigator or the establishment of an investigation committee under this regulation for the purpose of carrying out an investigation, the relevant supervisor shall give to the relevant officer a notice in writing in accordance with subregulation (9).

(9) A notice referred to in subregulation (8) in relation to an investigation shall:

(a) specify the date, time and place appointed for the investigation and the name and address of the investigator or of each member of the investigation committee;

(b) identify the prescribed incident that is to be investigated;

(c) invite the relevant officer in relation to the investigation to make a written submission to the investigator or to the committee within such period, being a period of not less than 7 days after the giving of the notice, as is specified in the notice;

(d) specify the address to which any such written submission may be forwarded; and

(e) inform the relevant officer that he may make oral submissions to the investigator or to the committee instead of, or in amplification of, any such written submission.

(10) Where:

(a) a relevant officer to whom notice of the appointment of an investigator or of the establishment of an investigation committee has been given in accordance with subregulation (9), for a valid reason, has failed to make, or cannot reasonably be expected to make, a written submission to the investigator or to the committee within the period specified in the notice; and

(b) the relevant officer (whether before or after the expiration of that period) applies in writing addressed (as the case requires) to the investigator or to the chairman of the committee and stating the reason for his application for an extension of the period within which he may make such a submission, the investigator or the chairman of the committee may, by writing under his hand, specify a longer period within which the relevant officer may forward a written submission to the investigator or to the committee.

(11) On an investigation under this regulation:

(a) the procedure is, subject to the Act and these Regulations, within the discretion of the investigator or of the chairman of the committee, as the case may be;

(b) the proceedings shall be conducted in private with as little formality and technicality, and with as much expedition, as the requirements of the Act and these Regulations and a proper consideration of the matters being investigated permit;

(c) the investigator or the investigation committee is not bound by rules of evidence;

(d) the investigator or the investigation committee is entitled to full and free access to accounts and records relating to the relevant incident and may make copies of, or take extracts from, any such accounts and records; and

(e) the investigator or the investigation committee shall, subject to subregulation (12):

(i) afford the relevant officer, and any other officer who appears to the investigator or the committee to have caused, or contributed to, the relevant incident, a reasonable opportunity to make such oral or written submissions as that officer thinks fit; and

(ii) accommodate any reasonable request made by an officer referred to in subparagraph (i) for the examination of a witness.

(12) Before:

(a) receiving any submissions from an officer (other than the relevant officer) under subparagraph (11) (e) (i); or

(b) examining any officer as a witness under subparagraph (11) (e) (ii);

an investigator or an investigation committee shall provide that officer with a notice in writing inviting the attention of the officer to the provisions of Part XIIA of the Act and of this Part.

(13) The relevant supervisor may, at the request of an investigator or investigation committee, make available officers, or engage other persons, to assist the investigator or committee in the carrying out of the relevant investigation.

(14) Subject to subregulation (15), an investigator or the chairman of an investigation committee shall, not later than 3 months after the appointment of the investigator or the establishment of the committee, submit to the relevant supervisor a report of the investigation carried out by the investigator or the committee setting out:

(a) the findings of the investigator or of the committee regarding the circumstances in which the relevant incident occurred including, in particular, any defects in official practices and procedures with respect to public moneys and property of the Commonwealth that, in the opinion of the investigator or of the committee, contributed to the relevant incident;

(b) the amount that, in the assessment of the investigator or of the committee, is equal to:

(i) in the case of an investigation into a loss of, or deficiency in, public moneys — the amount of the loss or deficiency;

(ii) in the case of an investigation into loss or destruction of property — the value of the property lost or destroyed; or

(iii) in the case of an investigation into damage to property — the expense of repairing the damage to the property and the value of the property;

(c) where, in the opinion of the investigator or of the committee, subsection 70AB (1) or (2) of the Act applies:

(i) the names of all officers who, in the opinion of the investigator or of the committee, caused, or contributed to, the relevant incident by their misconduct or gross negligence;

(ii) the extent to which, in the opinion of the investigator or of the committee, any such officer should be held responsible for the loss, deficiency, destruction or damage comprised in the relevant incident; and

(iii) the reasons in support of the conclusions of the investigator or of the committee, including, in particular, the reasons in support of a conclusion that an officer displayed, in the performance of his duties, a deliberate or serious disregard of reasonable standards of care;

(d) where, in the opinion of the investigator or of the committee, subsection 70AB (4), (5) or (8) of the Act applies:

(i) the name of the officer who held, or had the control of, the public moneys lost or in which a deficiency occurred or had the control of the property lost, destroyed or damaged, as the case requires; and

(ii) whether, in the view of the investigator or of the committee, subsection 70AB (7) or (9) of the Act applies in relation to that officer;

(e) particulars of any mitigating circumstances that support a reduction in the liability (if any) of any officer, including, in particular:

(i) the extent of the work experience of the officer;

(ii) the extent to which the officer was supervised in the performance of such of his duties as related to the public moneys or property in relation to which the relevant incident occurred;

(iii) the adequacy of official instructions given to the officer with respect to those duties;

(iv) the conditions under which, at the time at which the relevant incident occurred, the officer was required to perform his duties, including his workload and the facilities for the performance of those duties;

(v) the reliability and efficiency of the officer in the performance of his duties generally; and

(vi) the amount of any allowances to which the officer was entitled by way of compensation for the assumption of responsibility for any prescribed incident; and

(f) any other relevant matter that comes to the notice of the investigator or of the committee.

(15) The relevant supervisor may, at the request of an investigator or of the chairman of an investigation committee made before the expiration of time for the submission of a report under subregulation (14), extend that time by such period, not exceeding 3 months, as he thinks fit.

(16) The report of an investigator or of the chairman of an investigation committee under subregulation (14) shall include:

(a) a record of each objection (if any) made by the relevant officer or any other officer or witness appearing before the investigator or the committee in relation to the procedure adopted at the investigation;

(b) an explanation of any refusal by the investigator or committee to accommodate a request for the examination of a witness; and

(c) in the case of a report of an investigation committee — a record of any dissenting opinion of a member of the committee.

(17) Where an investigation committee, after carrying out an investigation into a prescribed incident under this regulation, is of the opinion that an officer is liable under section 70AB of the Act to pay an amount to the Commonwealth in respect of the prescribed incident:

(a) the committee shall invite the officer to furnish the committee with information regarding the current and prospective income and expenditure, and the current and prospective assets and liabilities, of the officer; and

(b) the chairman of the committee shall include in his report under subregulation (14) any information so furnished by the officer.

(18) Upon receipt of a report under subregulation (14), the relevant supervisor shall cause a copy of the report to be given to:

(a) the relevant officer;

(b) any other officer identified in the report as an officer who, in the opinion of the investigator or a member of the investigation committee (as the case may be), should be held liable to make good, in whole or in part, the loss, deficiency, destruction or damage comprised in the relevant incident; and

(c) the Secretary of the Department of Finance;

and may cause a copy of the report to be given, upon request, to any other person.

126D Reduction of liability

(1) Where:

(a) but for this subregulation, an officer would, under subsection 70AB (1), (2), (4), (5) or (8) of the Act, be under a liability to the Commonwealth in respect of a prescribed incident; and

(b) particulars of mitigating circumstances that support a reduction in the amount of that liability (in this subregulation referred to as the prescribed amount):

(i) are set out in a report submitted under subregulation 126C (14) in relation to the prescribed incident; or

(ii) are brought to the notice of a prescribed supervisor in relation to the officer;

the officer is liable to pay the Commonwealth in respect of the prescribed incident so much only of the prescribed amount as is just and equitable having regard to the particulars referred to in paragraph (b).

(2) Where:

(a) but for this subregulation, an officer would, under subsection 70AB (1), (2), (4), (5) or (8) of the Act or under subregulation (1), be under a liability to the Commonwealth in respect of a prescribed incident; and

(b) information contained in a report submitted under subregulation 126C (14) in relation to the prescribed incident, or otherwise obtained by a prescribed supervisor in relation to the officer, regarding the current and prospective income and expenditure, and the current and prospective assets and liabilities, of the officer discloses that it would be unreasonable to expect that the officer would, at any time, even if granted facilities of payment, be able to settle the amount of that liability (in this subregulation referred to as the prescribed amount);

the officer is liable to pay to the Commonwealth in respect of the prescribed incident so much only of the prescribed amount as is just and equitable having regard to the information referred to in paragraph (b).

126E Office prescribed for purpose of paragraph 70AG (c) of the Act

For the purpose of paragraph 70AG (c) of the Act, the office prescribed in respect of a prescribed authority is the office of the person who has, under an Act, in relation to the branch or part of the Australian Public Service comprising the staff of the prescribed authority, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service so far as those powers relate to that branch or part of that service.

Part IV Miscellaneous

127 Accounts kept by Departments to be subsidiary to Department of Finance accounts

(1) The accounts kept by the various Departments shall be subsidiary to the Department of Finance system of accounts.

(2) The Minister may from time to time direct an officer of the Department of Finance to inspect the account books and forms used by any accounting officer and report to him the result of the inspection.

127A Power of certain persons to give directions

(1) The Minister or the Secretary of the Department of Finance may give to officers, or to any other persons who are subject to the provisions of the Act, directions for or in relation to any of the matters referred to in paragraphs 71 (1) (a) to (j) (inclusive) of the Act.

(2) The Secretary of a Department referred to in paragraph (a), (b), (c), (da), (e) or (f) of the definition of Department in subregulation 4 (1) may give to officers of, or persons employed in, that Department directions for or in relation to any of the matters referred to in paragraphs 71 (1) (a) to (j) (inclusive) of the Act.

(3) The Commissioner of Police may give to members, staff members or special members of the Australian Federal Police directions for or in relation to any of the matters referred to in paragraphs 71 (1) (a) to (j) (inclusive) of the Act.

(4) Where, by virtue of a direction or approval given or a determination or requirement made under a provision of these Regulations, that provision does not apply in the circumstances specified in the direction, approval, determination or requirement, as the case may be, the power conferred by subregulation (1), (2) or (3) extends to the giving of directions for and in relation to the matter dealt with by that provision in the circumstances so specified.

(5) A contravention of, or failure to comply with, a direction given under this Regulation shall be deemed to be a contravention of these Regulations.

127B Disposal of unclaimed property

(1) Subject to subregulation (2), where property (other than moneys) found on premises, or in an aircraft, vessel, vehicle, container or receptacle, under the control of a Department is not claimed by the owner of the property within a period of 3 months from the date on which the property is found, the Commonwealth may dispose of that property.

(2) The Commonwealth may, at any time, dispose of unclaimed:

(a) animals;

(b) perishable goods; or

(c) articles that are, or could be, dangerous or noxious;

found on premises or in an aircraft, vessel, vehicle, container or receptacle, under the control of a Department.

(3) Except where it is impracticable, or undesirable in the public interest, to do so, the Commonwealth shall:

(a) dispose of any unclaimed property by sale; and

(b) pay the proceeds of the sale into the Consolidated Revenue Fund.

(4) Where:

(a) the Commonwealth has disposed of any unclaimed property by sale; and

(b) the person who, immediately before the sale, was the owner of the property makes a claim on the Commonwealth in respect of the property;

the Commonwealth shall pay to that person an amount equal to the amount for which the property was sold less the amount (if any) necessarily expended by the Commonwealth in respect of the storage, maintenance or disposal of the property.

(5) Upon the sale of any unclaimed property by the Commonwealth, any right in respect of the property vested in a person immediately before the sale shall cease to exist.

128 Order in Council granting pensions

All Orders in Council granting pensions or retiring allowances under section 84 of the Constitution shall be applied for through the Secretary of the Department of Finance.

129 Order in Council under Audit Act

All Orders in Council required under the Act shall be applied for through the Secretary of the Department of Finance.

129A Prescribed amount for the purposes of section 37B

The prescribed amount for the purposes of paragraph (b) of subsection (1) of section 37B of the Act is $4,000.

129B Authorised dealer — subsection 62B (4) of the Act

It is hereby declared that each corporation included from time to time in CATEGORY C (AUTHORISED MONEY MARKET DEALERS) as determined under section 10 of the Financial Corporations Act 1974 is an authorized dealer for the purposes of the definition of authorized dealer in subsection 62B (4) of the Act.

130 Legal opinion on provisions of Audit Act and Regulations

All cases (except those submitted by the Auditor-General) in which a legal interpretation of the Act or of these Regulations is desired shall be submitted through the Secretary of the Department of Finance.

131 Officers to keep instrument of appointment etc

An officer appointed under the Act or these Regulations to perform duties connected with the receipt or payment of public moneys shall keep in his or her office a copy of the instrument of that appointment and shall obtain and keep in his or her office a copy of:

(a) those provisions of the Act;

(b) any directions given under section 16 of the Act;

(c) those provisions of these Regulations; and

(d) any directions given under regulation 127A of these Regulations;

that are relevant to the duties of his or her office and shall note on the relevant copy all amendments to those provisions and directions that are made from time to time.

131A Act, Regulations and directions to be accessible to certain officers

The Secretary shall:

(a) ensure that copies of the Act, of any directions given under section 16 of the Act, of these Regulations and of any directions given under regulation 127A of these Regulations, being copies of the Act, of these Regulations or of those directions as in force from time to time, are accessible to all officers who are under his control and perform duties in connexion with any of the matters referred to in paragraphs 71 (1) (a) to (j), inclusive, of the Act; and

(b) upon request made by the Auditor-General or an officer of the Auditor-General’s Office, cause those copies to be produced to the Auditor-General or officer, as the case may be.

131B Probable exceeding of appropriations to be reported

Where:

(a) a person has responsibility in relation to:

(i) the entering into of a commitment requiring the payment of public moneys; or

(ii) the payment of public moneys; and

(b) having regard to the rate of commitment or payment of funds that have been or are proposed to be appropriated, the person has reason to believe that an appropriation or proposed appropriation is likely to be exceeded;

the person must report the matter to the Secretary to the Department responsible for the appropriation or proposed appropriation or to an officer authorised by that Secretary.

133 Penalty may be imposed for breach of these Regulations

If any accounting officer or person subject to the provisions of the Act commits any breach of these Regulations, the Minister may impose a penalty not exceeding $500 upon that accounting officer or person.

134 Delegation of Minister’s powers and functions

(1) The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Minister delegate to an officer any of the Minister’s powers and functions under these Regulations, other than this power of delegation.

(2) A power or function delegated under subregulation (1) shall be exercised or performed by the delegate in accordance with such directions as the Minister may give.

(3) A power or function delegated under subregulation (1), when exercised or performed by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised or performed by the Minister.

(4) A delegation of a power or function under this regulation does not prevent the exercise of the power, or the performance of the function, by the Minister.