Australian Capital Territory Repealed Acts

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This legislation has been repealed.

AUDIT ORDINANCE 1989


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  


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