//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
These 1908 regulations set strict financial controls for Australian government funds handled in London, governing remittances from Melbourne, payments, record‑keeping, and audits. They affect three London officials—the Officer in Charge, the Accountant, and the Paying Officer—and require separation of duties, certified approvals, official receipts, and twice‑monthly reconciliation sent to the Treasury.
The rules create checks and balances to prevent fraud and ensure transparent, auditable management of public money abroad.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in London Account Regulations.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1908. No. 131.
LONDON ACCOUNT 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 make the within London Account Regulations under the Audit Acts 1901-1906 to come into operation forthwith. Such Regulations shall supersede the Provisional Regulations (Statutory Rules 1908, No. 89) under the said Act made on the 29th day of July, 1908.
Dated this 8th day of December, One thousand nine hundred and eight.
DUDLEY,
Governor-General.
By His Excellency’s Command,
ANDREW FISHER,
Treasurer.
C. 14108.—Price, 8d.
INDEX TO LONDON ACCOUNT REGULATIONS.
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:1pt"><td colspan="10" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:9pt"><span style="font-family:'Times New Roman', serif">Clause No.</span></p></td></tr><tr style="height:1pt"><td colspan="10" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-left:7.2pt; margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">Accountant may not be also Paying Officer</span><span style="width:220.02pt; font-family:'Lucida Console', monospace; display:inline-block">....................................</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">16</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to keep a Ledger, Order Book, Register of Accounts, and Journal</span><span style="width:68.6pt; font-family:'Lucida Console', monospace; display:inline-block">...........</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">c</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to prepare accounts</span><span style="width:251.06pt; font-family:'Lucida Console', monospace; display:inline-block">.........................................</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">a</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to check and initial accounts</span><span style="width:214.95pt; font-family:'Lucida Console', monospace; display:inline-block">...................................</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">b</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to complete the certificate of every account in respect of the manner of payment of the account</span><span style="width:16.73pt; text-indent:0pt; display:inline-block"></span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">23</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to record all authorities for payment into bank accounts</span><span style="width:107.2pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">23</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to see personally to advices to creditors of payments into their bank accounts</span><span style="width:21.11pt; font-family:'Lucida Console', monospace; display:inline-block">...</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to audit Commonwealth accounts in London</span><span style="width:150.77pt; font-family:'Lucida Console', monospace; display:inline-block">.........................</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">19 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">d</span><span style="font-family:'Times New Roman', serif">),</span><span style="font-family:'Times New Roman', serif; font-style:italic"> </span><span style="font-family:'Times New Roman', serif">49</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to have access to memorandum book of Officer in Charge (Form 9)</span><span style="width:58.6pt; font-family:'Lucida Console', monospace; display:inline-block">.........</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-left:14.4pt; margin-bottom:0pt; text-indent:-14.4pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to see all countersigned cheques on hand at close of each day, and vouchers for payments made during the day</span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:bottom"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to check ditto ditto with Memorandum book of Officer in Charge</span><span style="width:67.75pt; font-family:'Lucida Console', monospace; display:inline-block">...........</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to check and initial acquittances to all payments made at close of each day</span><span style="width:31.42pt; font-family:'Lucida Console', monospace; display:inline-block">.....</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">39</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to examine Bank Account and compare with Bank Pass Book</span><span style="width:82.46pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">49 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">a</span><span style="font-family:'Times New Roman', serif">), 49(</span><span style="font-family:'Times New Roman', serif; font-style:italic">e</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to reconcile balance of Bank Pass Book with balance of Bank Account</span><span style="width:45.83pt; font-family:'Lucida Console', monospace; display:inline-block">.......</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">49 (</span><span style="font-family:'Times New Roman', serif; font-style:italic">d</span><span style="font-family:'Times New Roman', serif">)</span></p></td></tr><tr style="height:1pt"><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:center; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">,,</span></p></td><td colspan="5" style="padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-bottom:0pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">to inspect and examine vouchers</span><span style="width:198.29pt; font-family:'Lucida Console', monospace; display:inline-block">................................</span></p></td><td style="width:13.02%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-right:7.2pt; margin-bottom:0pt; text-align:center; line-heig
This is an opening excerpt, not the complete document.