Australian Capital Territory Repealed ActsThis legislation has been repealed.
TABLE OF PROVISIONS 1. PART I—PRELIMINARY Short title 2. Commencement 3. Interpretation 4. Amounts deducted or set off deemed to be received or paid 5. Responsibility of Head of Administration 6. Auditor-General 7. Term of office 8. Remuneration and allowances 9. Leave of absence 10. Resignation 11. Retirement 12. Suspension and removal from office 13. Terms and conditions generally 14. Acting appointment 15. Division 2—Staff Staff 16. Appointment of persons to carry out audits 17. Reports by Auditor-General to Minister 18. Power to require production of records 19. Auditor-General may administer oath 20. Persons in relation to whom certain powers may be exercised 21. Auditor-General to have access to accounts and records 22. Secrecy 23. Auditor-General may obtain opinion 24. Division 4—Accounting officers Duties 25. Overdrafts 26. Agreement for conduct of banking business of the Territory 27. Territory Public Account 28. Investment of moneys in Territory Public Account 29. Payment of moneys received by accounting officers 30. Payment of moneys received by Minister 31. Statements to be furnished by accounting officers 32. Collection of private moneys by officers etc. 33. Dealing with securities by accounting officers 34. PART IV—PAYMENT OF MONEYS Notional items 35. Notional items taken to be items 36. Issue of moneys 37. Payments by Minister from Territory Public Account 38. Allocations by administrative head 39. Authorisation procedure to apply to transfers between accounts 40. Authorisations not required for certain expenditure 41. Payments relating to loans 42. Duties of paying, authorising and certifying officers 43. Act of grace payments 44. Certain amounts deemed appropriated 45. Transfer of matters between administrative units 46. Payments made after close of financial year 47. Minister's advance 48. Application of repayments of expenditure 49. Power to vary annual appropriation 50. Refunds from Consolidated Fund 51. Authorisation of payments without production of probate or letters of administration 52. Production of banking records by banker 53. Accounts and records 54. Audit 55. Examination of accounts of revenue by Auditor-General 56. Examination of accounts of expenditure by Auditor-General 57. Examination of accounts of stores by Auditor-General 58. Special operations of administrative units 59. Production of accounts and furnishing of information to Auditor-General 60. Power to admit certain accounts 61. Auditor-General may dispense with detailed audit 62. Division 2—Efficiency audits Interpretation 63. Public authorities of the Territory 64. Auditor-General to carry out efficiency audits 65. Efficiency audit extends to examination of certain procedures 66. Investigations and access to premises and records 67. Reports concerning efficiency audits 68. Annual report concerning efficiency audit 69. PART VI—STATEMENTS AND THEIR AUDIT Interpretation 70. Statement of Financial Transactions 71. Unitary financial statements 72. Financial statements guidelines 73. Aggregate financial statements 74. Statement of amounts to next higher or lower dollar 75. Auditor-General to audit and report 76. Information in respect of audits 77. Certain material to be included in Auditor-General's Report 78. Certain reports to be forwarded to Assembly 79. Certain reports to be given to relevant Minister 80. Suggestions by Auditor-General 81. Consolidated Revenue Fund 82. PART VIII—THE TRUST FUND Trust Fund 83. Trust Fund expenditure 84. Application of provisions to Trust Fund 85. Trust Accounts 86. Investment of moneys standing to credit of Trust Fund 87. Division 1—General Interpretation 88. Application 89. Bank accounts 90. Investment of moneys 91. Proper accounts to be kept 92. Audit 93. Annual report and financial statements 94. Bank accounts 95. Proper accounts to be kept 96. Audit 97. Annual report and financial statements 98. Interpretation 99. Discretionary power to report on company auditor 100. Discretionary audit of accounts and records by Auditor-General 101. Discretionary report by Auditor-General on financial statements 102. Access to documents 103. Avoidance of duplication of work 104. Division 5—Miscellaneous Interpretation 105. Audit by arrangement 106. Audit fees 107. Report of Auditor-General on cases of non-compliance 108. PART X—OFFENCES Misappropriation of public moneys or stores 109. Misuse of Territory credit cards 110. Forging or uttering documents 111. Document in place of statutory declaration 112. Persons failing to attend to give evidence 113. False information 114. Interpretation 115. Liability in respect of losses 116. Action in respect of losses 117. Review of determinations 118. Recovery of amount 119. Burden of proof 120. Persons not liable twice in respect of same loss 121. Application to prescribed authorities 122. Method of paying salary 123. PART XII—MISCELLANEOUS Signing of reports 124. Writing off, and waiver of rights to, certain moneys and stores 125. Regulations 126. Directions 127. PART XIII—TRANSITIONAL Accounts of public moneys 128. Bank accounts of certain authorities 129. Determinations for payment of salary