Australian Capital Territory Repealed Acts

This legislation has been repealed.

AUDIT ORDINANCE 1989

TABLE OF PROVISIONS

   PART I--PRELIMINARY SHORT TITLE 1. THIS ORDINANCE MAY BE CITED AS THE AUDIT ORDINANCE 1989.1

   PART II--ADMINISTRATION DIVISION 1--APPOINTMENT OF AUDITOR-GENERAL AUDITOR-GENERAL 6. (1) FOR THE PURPOSES OF THIS ORDINANCE, THERE SHALL BE AN AUDITOR-GENERAL FOR THE TERRITORY.

   9.      The Minister may grant leave of absence to the Auditor-General on such terms and conditions as to remuneration or otherwise as the Minister determines.  
   10.     The Auditor-General may resign from office by signed notice given to the Minister.  
   11.     The Minister may, with the consent of the Auditor-General, retire the Auditor-General on the ground of physical or mental incapacity.  
   13.     The Auditor-General holds office on such terms and conditions (if any) in relation to matters not provided for by this Ordinance as are prescribed.  
   15.     The staff required to assist the Auditor-General in the performance of his or her functions shall be public servants.  
   19.     Where the Auditor-General reasonably believes that a person is able to give information relating to—  
   20.     The Auditor-General may exercise a power under section 18 or 19 in relation to a person whether or not the person—  
   23.     The Auditor-General may present to the Chief Minister a case in writing as to any question concerning the powers, functions or duties of the Auditor-General and the Chief Minister shall give the Auditor-General a written opinion on that case.  
   24.     Every accounting officer—  
   25.     An overdraft on a public account at a bank shall not be arranged without the written authority of the Minister.  

   PART III--COLLECTION OF MONEYS AND SECURITIES

   28.     Moneys standing to the credit of the Territory Public Account (not being moneys standing to the credit of the Trust Fund) may be invested by the Minister as if they were moneys to which section 86 applies and that section applies as if the moneys so invested were invested under that section.  
   30.     The Minister shall daily pay into the Territory Public Account all public moneys received by him or her.  

   PART IV--PAYMENT OF MONEYS NOTIONAL ITEMS

   35.     Where, because of a direction under subsection 34 (1), a subdivision referred to in that subsection is to be taken to be divided into notional items, sections 42, 44, 47 and 48 have effect as if those notional items were items of that subdivision.  
   36.     Money shall not be drawn from the Territory Public Account except in the manner provided by this Ordinance.  
   40.     Sections 37 and 38 do not apply in relation to moneys standing to the credit of an account comprised in the Territory Public Account that are available for expenditure by virtue of—  
   46.     Every appropriation made out of the Consolidated Fund for the service of any financial year shall lapse and cease to have any effect for any purpose at the close of that year and any balance of the moneys so appropriated that may then be unexpended shall lapse and the accounts of the year shall then be closed.  
   50.     Where—  

   PART V--AUDIT AND INSPECTION

   52.     The manager or other person in charge of a bank into which public moneys are paid shall—  
   53.     The Minister shall cause to be kept proper accounts and records of receipts of, and payments out of, public moneys complying with the provisions of this Ordinance and of the regulations concerning the manner in which those accounts and records are to be kept.  
   55.     The Auditor-General shall examine the accounts of—  
   56.     The Auditor-General shall—  
   57.     The Auditor-General shall—  
   60.     Where the Auditor-General is satisfied—  
   61.     The Auditor-General may dispense with the detailed audit of any accounts or any part of such an audit.  
   62.     In this Division, unless the contrary intention appears—“eligible incorporated company” means an incorporated company over which the Territory is in a position to exercise control; “public authority of the Territory” means—  
   65.     Where moneys are paid in accordance with a law of the Territory by the Territory to a body, other than a public authority of the Territory, by way of financial assistance, on condition that the body will apply the moneys for a purpose specified by that law, an efficiency audit of the operations of the administrative unit or public authority of the Territory responsible for the administration of the grant of that financial assistance may include an examination of the procedures that are being followed by that unit or authority for the purpose of assessing the extent to which the operations in the carrying on of which the moneys are required to be applied are being carried on in an economical and efficient manner.  

   PART VI--STATEMENTS AND THEIR AUDIT INTERPRETATION

   69.     In this Part, unless the contrary intention appears—“aggregate financial statement” means a financial statement prepared in accordance with subsection 73 (1); “declared administrative unit” means an administrative unit in relation to which the Chief Minister has made a declaration for the purposes of subsection 75 (2); “financial statements guidelines” means guidelines in force under section 72; “unitary financial statement” means a financial statement prepared in accordance with subsection 71 (2).  
   72.     For the purposes of section 71, the Minister may, by writing, make guidelines—  
   76.     The Auditor-General shall include in any report made by the Auditor-General under this Ordinance, such information as he or she thinks desirable in relation to audits, examinations and inspections carried out by the Auditor-General pursuant to this Ordinance or another law of the Territory.  
   79.     After preparing and signing a report under section 75 that relates to a unitary financial statement, the Auditor-General shall give a signed copy of the report to the Minister who has responsibility for the administrative unit in relation to which the statement was prepared.  

   PART VII--THE CONSOLIDATED REVENUE FUND

   PART VIII--THE TRUST FUND TRUST FUND

   82.     A separate account, to be called the Trust Fund, shall be kept of all moneys that are placed to the credit of that Fund under such separate heads as may be directed by the Minister.  
   83.     The Chief Minister may not expend any moneys standing to the credit of the Trust Fund except for the purposes of that Fund or under the authority of an Ordinance.  

   PART IX--FINANCIAL PROVISIONS RELATING TO PUBLIC AUTHORITIES AND CERTAIN OTHER BODIES

   91.     The authority—  
   95.     The authority—  
   103.    The Auditor-General shall, in the exercise of powers and performance of functions under this Division, avoid, so far as practicable, any duplication of audit work.  

   PART X--OFFENCES MISAPPROPRIATION OF PUBLIC MONEYS OR STORES

   110.    A person who—  
   113.    A person shall not, knowingly or recklessly—  

   PART XI--LOSS OF AND DAMAGE TO PUBLIC PROPERTY

   119.    The burden of satisfying a court, the Australian Capital Territory Administrative Appeals Tribunal, the Head of Administration or the delegate of the Head of Administration that, by reason of subsection 115 (7) or (9) a person is not liable to pay an amount to the Territory that he or she would otherwise be liable to pay lies on the person who alleges that he or she is not so liable.  
   120.    (1) Section 115 shall not be taken to affect any right of the Territory to recover an amount from an officer otherwise than under this Part, but the Territory shall not recover amounts from the one officer both under this Part and otherwise than under this Part in respect of the same loss, deficiency, destruction or damage.  
   121.    Sections 115 to 120 (inclusive) apply in relation to a prescribed authority as if—  

   PART XII--MISCELLANEOUS SIGNING OF REPORTS

   123.    Where, under a provision of a law of the Territory, the Auditor-General is authorised or required to submit a report to a Minister in respect of an authority or other body, being an authority or body declared by the regulations to be an authority or body to which this section applies, a report, in respect of the authority or body, of a kind referred to in the provision, being a report signed by an officer authorised by the Auditor-General to do so, may be submitted to the Minister and shall, when it has been so submitted, be deemed to have been submitted to the Minister by the Auditor-General for the purposes of that provision.  

   PART XIII--TRANSITIONAL ACCOUNTS OF PUBLIC MONEYS

   127.    An account maintained in respect of public moneys relating to the Territory pursuant to subsection 20 (3) of the Audit Act 1901 of the Commonwealth, immediately before the date of commencement of this section, continues in existence as if it had been opened pursuant to subsection 26 (3).  
   128.    The bank accounts maintained, immediately before the date of commencement of Part IX, by an authority to which that Part applies, under section 63D or 63J of the Audit Act 1901 of the Commonwealth as that section applied to the authority by virtue of regulations in force under that Act (whether or not that section had been modified by such regulations) continue in existence as bank accounts of the authority as if they had been opened by the authority under section 89 or 94, as the case requires, as that section applies to the authority by virtue of the regulations (whether or not that section is modified by the regulations).  
   129.    A determination made under section 70AH of the Audit Act 1901 of the Commonwealth and having force and effect immediately before self-government day in relation to a person who, on that day, is a Territory employee within the meaning of section 122 of this Ordinance shall, on and after that day, have force and effect in relation to that employee as if the determination had been made by the Minister under that last-mentioned section.