[printicon.gif] Print Page [searchicon.gif] Find Component [searchicon.gif] Find Legislation [historyoff.gif] History ON _Financial Management and Audit Act 1990 (No. 28 of 1990)_ _Requested:_ 10 Oct 2009 _Consolidated as at:_ 10 Oct 2009 [crest.gif] Financial Management and Audit Act 1990 _An Act to provide for the management of the public finances of Tasmania in an economical, efficient and effective manner consistent with contemporary accounting standards and financial practices, to amend the Public Account Act 1986, the Tasmania Bank Act 1987 and the Tasmanian State Service Act 1984 and to repeal the Audit Act 1918 and the Statutory Authorities' Reports Act 1967_ _[Royal Assent 12 September 1990]_ Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows: _PART 1 - Preliminary_ _1. Short title_ This Act may be cited as the _Financial Management and Audit Act 1990_. _2. Commencement_ The provisions of this Act commence on such day or days as may be fixed by proclamation. _3. Interpretation_ In this Act, unless the contrary intention appears - _"accounting manual"_ means the accounting manual of an Agency issued and in force from time to time under section 10; _"accounts"_ means the records, however compiled and whether recorded or stored in written or printed form or on microfilm or by electronic process or otherwise, of transactions in respect of public money or other money or public property or other property, expressed in money, or in the case of property expressed in money or other units of measurement, being records required to be established and kept for the purposes of this Act and includes books, documents, monetary forms, abstracts, vouchers and other documents from which any such records have been compiled; _"Agency"_ means a Government department specified in Column 1 of Schedule 1; _"the appropriate Minister"_, in relation to an Agency, means the Minister for the time being responsible for the administration of that Agency; _"Auditor-General"_ means a person holding the office of Auditor-General by virtue of section 7 of the _Audit Act 2008_; _"certifying officer"_ means an officer appointed as a certifying officer under section 22(h); _"clearing account"_ means a bank account of an Agency in which money is deposited before it is credited to the Public Account; _"financial year"_ means - _(a)_ a period of 12 months ending on 30th June in any year; or _(b)_ any other period of 12 months in respect of which an Agency is required by any written law or by a direction given under section 29 to maintain financial records; _"Government department"_ means an Agency referred to in Column 1 of Schedule 1; _"Head of Agency"_ means a Head of Agency referred to in Column 2 of Schedule 1 and includes the officers specified in Column 2 of Schedule 2; _"officer"_ means a person who is - _(a)_ a State Service officer or State Service employee; or _(b)_ employed by or in an Agency or by the Governor-in-Council pursuant to the Royal prerogative or pursuant to any written law, whether that person is employed under a contract of service or a contract for service and whether or not that person receives any remuneration for the employment; _"other money"_ means money, negotiable instruments or securities of any kind for the payment of money, other than public money, collected, received or held by the Treasurer, a Head of Agency or an officer in the course of official duties; _"other property"_ means property, other than public property and other money, held by the Treasurer, a Head of Agency or an officer in the course of official duties; _"public money"_ means money, negotiable instruments or securities of any kind for the payment of money collected, received or held by a person for or on behalf of the Crown in right of the State and includes all money forming part of, or payable to, the Public Account; _"public property"_ means all property other than public money held by any person for or on behalf of the Crown in right of the State; _"quarter"_, in relation to a financial year, means a period of 3 months commencing on the first, fourth, seventh or tenth month in that financial year; _"the regulations"_ means regulations made and in force under this Act; _"the repealed Act"_ means the _Audit Act 1918_; _"the Secretary"_ means the Secretary of the responsible Department in relation to the _Public Account Act 1986_; _"the Treasurer's Instructions"_ means Instructions issued by the Treasurer under section 23; _"written law"_ means an Act passed by the Parliament of Tasmania and for the time being in force and all subordinate legislation for the time being in force under any such Act. _4. Application of this Act to certain appropriations_ _(1)_ The application of this Act extends to the financial administration of the appropriations specified in Column 1 of Schedule 2. _(2)_ For the purposes of subsection (1), the officer specified in Column 2 of Schedule 2 opposite to an appropriation specified in Column 1 of that Schedule shall, in relation to that appropriation, be deemed to be a Head of Agency. _5. Power of Governor to amend Schedule 1_ _(1)_ The Governor may, by order, amend Column 1 of Schedule 1 - _(a)_ by omitting the name of a Government department specified in that Schedule; or _(b)_ by inserting the name of another Government department; or _(c)_ where the name of any such Government department is changed, by omitting the name of that Government department and inserting its new name. _(2)_ The Governor may, by order, amend Column 2 of Schedule 1 by inserting, opposite the name of a Government department, the title or other description of an office or by omitting or amending that title or other description. _(3)_ The Governor may, by order, omit Schedule 1 and substitute a new Schedule containing in Column 1 the names of Government departments and containing in Column 2 the titles or other descriptions of offices. _PART 2 - Financial Management_ _Division 1 - Application of this Part_ _6. Application of this Part_ _(1)_ Subject to this section, this Part applies to all Agencies and to the financial administration of all appropriations specified in Column 1 of Schedule 2. _(2)_ The Governor may, by order made on the recommendation of the Treasurer, declare that this Part or any specified provisions of this Part shall not apply to an Agency, a State authority or other organization forming part of an Agency specified in the order. _(3)_ An order made under subsection (2) may be expressed to be in force for a period specified in the order, in which case the order shall be in force for the period so specified and shall then cease to have effect. _(4)_ The provisions of section 47 (3), (3A), (4), (5), (6) and (7) of the _Acts Interpretation Act 1931_ apply to an order made under subsection (2) in the same manner as they apply to regulations. _Division 2 - System of accounts and accounting manuals_ _7. System of accounts_ _(1)_ The Treasurer shall keep accounts of all transactions affecting the Public Account. _(2)_ The basis of the system of accounts kept under subsection (1) shall be - _(a)_ the printed estimates of receipts and expenditure submitted to Parliament in accordance with section 9 of the _Public Account Act 1986_; and _(b)_ the accounts maintained under section 13 of that Act. _8. Agency accounts_ A Head of Agency shall, in respect of all money paid into or out of the Public Account for that Agency, establish and maintain in accordance with the Treasurer's Instructions, accounts and accounting and financial information systems. _9. Other Agency accounts to be maintained_ In addition to the accounts required to be established and maintained under section 8, a Head of Agency shall maintain such other accounts as may be required in accordance with the Treasurer's Instructions to record the assets and financial position of the Agency and transactions of all activities conducted by the Agency including manufacturing, trading and commercial activities. _10. Accounting manuals_ _(1)_ A Head of Agency shall prepare and issue, within such time as the Treasurer may allow, an accounting manual in accordance with the Treasurer's Instructions. _(2)_ A Head of Agency shall ensure that the accounting manual is maintained in an effective and up to date form and is readily available to officers of the Agency. _(3)_ An officer engaged in duties in connection with the financial management of an Agency shall, subject to this Act, comply with the processes and procedures specified in the accounting manual issued in respect of that Agency. _Division 3 - Bank, building society or credit union accounts_ _11. Authorised deposit-taking institution accounts_ _(1)_ A Head of Agency may, with the approval of the Treasurer, open and maintain one or more authorised deposit-taking institution accounts for such purpose and subject to such terms and conditions as the Treasurer may determine. _(2)_ An account opened and maintained in accordance with subsection (1) shall be used to expend money only as authorized by this Act, the _Public Account Act 1986_ or any other written law and shall be operated in accordance with the Treasurer's Instructions. _12. Treasurer may approve overdraft_ An officer shall not cause any authorised deposit-taking institution account of an Agency maintained under this Division to be overdrawn, except with and subject to the approval of the Treasurer. _Division 4 - Expenditure_ _13. Authority for expenditure_ Money shall not be drawn from - _(a)_ the Consolidated Fund, except pursuant to a Treasurer's expenditure control authority; or _(b)_ an account within the Special Deposits and Trust Fund, except for the purposes of that account as defined by the Treasurer under section 13 (2) of the _Public Account Act 1986_. _14. Treasurer's expenditure control authority_ _(1)_ The Treasurer shall, from time to time, issue a Treasurer's expenditure control authority to the appropriate Minister for the purpose of issuing and applying money from the Consolidated Fund in accordance with an Appropriation Act who shall authorize the responsible Head of Agency to incur expenditure not exceeding the limit of that authority. _(2)_ In the application of subsection (1) to an appropriation from the Public Account specified in Schedule 2, the reference to the appropriate Minister in that subsection shall be read as a reference to - _(a)_ in the case of an appropriation to assist the Governor in the performance of his duties, the Minister administering the _Governor of Tasmania Act 1982_; or _(b)_ in the case of an appropriation for the Legislative Council, the President of that House; or _(c)_ in the case of an appropriation for the House of Assembly, the Speaker for that House; or _(d)_ in the case of an appropriation for the Legislature-General as referred to in the Appropriation Act, both the President and the Speaker acting jointly; or _(e)_ in the case of an appropriation for the Office of the Ombudsman, the Minister administering the _Ombudsman Act 1978_. _(3)_ A Treasurer's expenditure control authority may be a standing authority regulating expenditure in general terms or may limit or specify the period or nature of expenditure transactions or series of expenditure transactions. _(4)_ A reference in this section to the regulation of the expenditure of money includes a reference to the commitment of money for expenditure. _(5)_ Nothing in this section authorizes the Treasurer to expend money in excess of an amount appropriated by Parliament or for any purpose other than a purpose authorized by Parliament, unless otherwise provided in the _Public Account Act 1986_ or some other written law. _15. Payments to be certified_ An officer shall not incur expenditure in the course of official duties unless that expenditure is certified as correct by a certifying officer in accordance with the Treasurer's Instructions. _16. Governor's authority for emergency expenditure_ _(1)_ In cases of emergency where it is necessary to incur expenditure from the Consolidated Fund - _(a)_ in excess of an amount authorized to be spent by an item in a schedule to an Appropriation Act; or _(b)_ for a purpose not provided for by Parliament - the written authority of the Governor shall be first sought and obtained by the Treasurer. _(2)_ The Treasurer shall, in seeking the Governor's authority under subsection (1), provide the Governor with a report by the Auditor-General to the effect that the authority would be proper having regard to the circumstances of the emergency. _(3)_ The Auditor-General, before making the report, may seek any necessary explanation from the Treasurer or any other appropriate Minister and may make, in writing, any observation that the Auditor-General thinks necessary. _17. Supplementary estimates_ The Treasurer shall - _(a)_ as soon as practicable after the end of each financial year, prepare supplementary estimates of all expenditure from the Consolidated Fund that is authorized under section 16; and _(b)_ cause those supplementary estimates to be laid before each House of Parliament within 14 sitting days of that House after they are prepared. _Division 5 - Receipt of money_ _18. All money to be paid to account_ A Head of Agency shall ensure that all public money or other money collected or received is paid each day, or at other intervals approved by the Treasurer, into an authorised deposit-taking institution account maintained in accordance with Division 3 or any other written law. _19. Public money to be credited to the Public Account_ _(1)_ All public money collected or received by an Agency shall, except as otherwise provided in any other written law, be credited to the Public Account. _(2)_ Where an Agency is unable to determine correctly the purpose for which any money has been paid to that Agency, the money shall be retained in the Agency's clearing account until that purpose has been determined. _20. Other money collected to be credited to Special Deposits and Trust Fund_ _(1)_ Other money which comes into the possession or control of an officer of an Agency shall be treated in the same manner as provided for public money in this Division and shall be paid into the Special Deposits and Trust Fund or accounted for in such other manner as the Treasurer may direct. _(2)_ This section applies to the extent only to which it is consistent with any other written law applicable to that money. _Division 6 - Appointments, delegations and instructions_ _21. Financial management of Agencies_ _(1)_ The Head of an Agency shall be responsible to the appropriate Minister for the financial management of that Agency. _(2)_ In the case of the appropriations referred to in Column 1 of Schedule 2, the Head of Agency specified in Column 2 of that Schedule opposite to that appropriation is responsible for the financial management of that appropriation. _22. Responsibilities of Head of Agency_ A Head of Agency shall be responsible for the financial management of that Agency in an efficient, effective and economical manner including in particular - _(a)_ ensuring that expenditure by that Agency is in accordance with law; and _(b)_ maintaining effective accounting and financial management information systems for that Agency; and _(c)_ the development and maintenance in accordance with the Treasurer's Instructions of a system for effective internal control including, where appropriate, an internal audit function; and _(d)_ systematically monitoring the financial performance of that Agency; and _(e)_ the custody, control, management of and accounting for, all public property, public money, other property and other money in the possession of, or under the control of, that Agency; and _(f)_ the proper collection of all money payable to, or collectable under, any law administered by that Agency; and _(g)_ regular reviews at least annually of fees and charges collected by or payable to that Agency; and _(h)_ the appointment of one or more officers in that Agency as certifying officers charged with the duty of certifying all expenditure of that Agency; and _(i)_ any other functions and duties as may be required under this Act, any other written law or the Treasurer's Instructions. _23. Treasurer's Instructions_ _(1)_ The Treasurer shall issue instructions with respect to the principles, practices and procedures to be observed in the financial management of all Agencies, and those instructions shall have effect unless they are inconsistent with this Act or any other written law. _(2)_ Treasurer's Instructions, so far as they relate to the duties of a Head of Agency under section 27, shall be prepared after consultation with the Minister responsible for the administration of the _State Service Act 2000_. _(3)_ Treasurer's Instructions may be issued - _(a)_ so as to apply - _(i)_ at all times or at a time specified in the Treasurer's Instructions; or _(ii)_ to all Agencies or to Agencies specified in the Treasurer's Instructions; and _(b)_ so as to confer a discretionary authority on a person or body or a class of persons or bodies specified in the Treasurer's Instructions. _(4)_ It is the duty of each Head of Agency and officer to comply with any requirement of the Treasurer's Instructions that is applicable to that Head or officer. _(5)_ Treasurer's Instructions are not statutory rules within the meaning of the _Rules Publication Act 1953_. _24. Delegations_ _(1)_ The Treasurer may, by instrument in writing and either generally or as otherwise provided by that instrument, delegate to the Secretary such of the Treasurer's functions and powers under this Act as are specified in that instrument. _(2)_ The Treasurer may, by instrument in writing, revoke wholly or in part or vary a delegation made under subsection (1). _(3)_ Where a function has been delegated under subsection (1) to the Secretary, the Secretary may, by instrument in writing, delegate to a person for the time being holding a specified office in the responsible Department in relation to the _Public Account Act 1986_ any functions that are delegated to the Secretary in accordance with this section, other than this power of delegation. _(4)_ The Secretary may, by instrument in writing, revoke wholly or in part or vary a delegation made under subsection (3). _(5)_ Any act or thing done in the performance of a function delegated under subsection (1) or (3) has the same force and effect as if it had been done by the Treasurer under this Act. _(6)_ A delegation under this section may be made subject to such conditions or limitations as to the performance or exercise of any of the functions or powers delegated, or as to time or circumstance, as are specified in the instrument of delegation. _(7)_ Notwithstanding any delegation made under this section, the Treasurer may continue to perform or exercise all or any of the functions or powers delegated. _(8)_ An instrument purporting to be signed by a delegate of the Treasurer or of the Secretary in the capacity of such a delegate shall in all courts and before all persons acting judicially be received in evidence as if it were an instrument executed by the Treasurer or the Secretary, as the case may require. _(9)_ If the Treasurer or Secretary by whom a delegation is made dies, or ceases to hold office as such, that delegation shall be deemed to continue in force according to its tenor until it is revoked or varied under this section. _Division 7 - Treasurer's reports_ _25. Interpretation of Division 7 of Part 2_ In this Division - _"budget papers"_ means the papers tabled in Parliament in connection with the Bill for the annual appropriation of money out of the Consolidated Fund for the service of a financial year; _"Government Finance Statistics"_ means the Government Finance Statistics as reported by the Australian Bureau of Statistics; _"Treasurer's annual report"_ means the report prepared by the Treasurer under section 26A. _26. Treasurer's half-yearly reports_ _(1)_ The Treasurer is to publish in the _Gazette_ a report ("the half-yearly report") by 15 February each year for the 6 months ended the previous 31 December. _(2)_ The half-yearly report is to contain in respect of the major Government Finance Statistics statements disclosed in the budget papers - _(a)_ original estimates disclosed in the budget papers for the current financial year; and _(b)_ revised estimates for the current financial year; and _(c)_ results for the 6 months ended the previous 31 December. _(3)_ The half-yearly report is to contain in respect of the major Consolidated Fund statements disclosed in the budget papers - _(a)_ original estimates disclosed in the budget papers for the current financial year; and _(b)_ revised estimates for the current financial year; and _(c)_ results for the 6 months ended the previous 31 December. _(4)_ The half-yearly report is to contain an explanation of any significant variation from the original estimates disclosed in the budget papers and the revised estimates for the current financial year. _(4A)_ The half-yearly report is to contain an assessment of the Government's fiscal performance against its current fiscal strategy statement, within the meaning of the _Charter of Budget Responsibility Act 2007_. _(5)_ The Treasurer is to publish in the _Gazette_ a report ("the preliminary outcomes report") by 15 August each year for the previous financial year. _(6)_ The preliminary outcomes report is to contain in respect of the major Government Finance Statistics statements disclosed in the budget papers - _(a)_ original estimates disclosed in the budget papers for the previous financial year; and _(b)_ results for the previous financial year. _(7)_ The preliminary outcomes report is to contain in respect of the major Consolidated Fund statements disclosed in the budget papers - _(a)_ original estimates disclosed in the budget papers for the previous financial year; and _(b)_ results for the previous financial year. _(8)_ The Treasurer may include in a half-yearly report or a preliminary outcomes report, in such form or manner as the Treasurer may determine, any other financial or statistical report. _26A. Treasurer's annual report_ _(1)_ As soon as practicable after the end of each financial year, the Treasurer is to prepare an annual report for that financial year. _(2)_ The annual report is to contain for the financial year to which the report relates - _(a)_ the original estimates disclosed in the budget papers in respect of the major Government Finance Statistics statements; and _(b)_ the results in respect of the major Government Finance Statistics statements; and _(c)_ statements reporting on the transactions within the Public Account during that financial year and the balances in the Public Account at the end of that financial year; and _(d)_ an explanation of any significant variations between the results for the financial year and the financial estimates and projections described in the budget papers; and _(da)_ an assessment of the Government's fiscal performance against its current fiscal strategy statement, within the meaning of the _Charter of Budget Responsibility Act 2007_; and _(e)_ the Auditor-General's report on the results and statements referred to in section 26B. _(3)_ The Treasurer may include in the annual report, in such form or manner as the Treasurer may determine, any other financial or statistical report. _26B. _ _26C. Tabling of reports_ _(1)_ The Treasurer, on or before 31 October in each year, is to cause copies of the Treasurer's annual report to be laid before each House of Parliament. _(2)_ If the Treasurer is unable to comply with subsection (1) by reason of the fact that either House of Parliament is not sitting, the Treasurer is to immediately - _(a)_ forward copies of the Treasurer's annual report to the Clerk of the Legislative Council or the Clerk of the House of Assembly, as the case may require; and _(b)_ make copies of the Treasurer's annual report available to the public - and, on the next sitting-day of that House, is to cause copies of the Treasurer's annual report to be laid before that House. _Division 8 - Reports by Heads of Agencies_ _27. Reports by Heads of Agencies_ _(1)_ A Head of Agency shall in respect of each financial year prepare a report containing such information as may be required by the Treasurer's Instructions or any written law and including - _(a)_ a report on the performance of the functions and the exercise of the powers of the Head of Agency under any written law; and _(b)_ a report on the performance of the functions and the exercise of the powers of - _(i)_ any statutory office the holder of which is employed in or attached to that Agency; or _(ii)_ any statutory authority attached to that Agency; and _(c)_ financial statements in respect of that financial year and, except in the case of the financial year ending on 30th June 1990, the Auditor-General's report on those statements. _(2)_ Notwithstanding subsection (1), the report of a Head of Agency shall not contain any matter that is required under any other written law to be submitted to a Minister by the holder of a statutory office employed in or attached to that Agency or by any statutory authority attached to that Agency. _(3)_ The financial statements required to be prepared by subsection (1) shall be prepared and certified in accordance with and in such manner and form as may be specified in the Treasurer's Instructions so as to present fairly - _(a)_ the financial transactions of the Agency during the financial year; and _(b)_ such components of financial position of the Agency at the end of the financial year as may be specified in the Treasurer's Instructions and such other components of financial position as the Head of Agency considers desirable to be included in the statements. _(4)_ A report under subsection (1) shall be prepared in the manner and form specified in the Treasurer's Instructions. _(5)_ A Head of Agency specified in Column 2 of Schedule 1 shall submit a report under subsection (1) to the appropriate Minister as may be directed by the appropriate Minister for the purpose of complying with section 30. _(6)_ A report under subsection (1) shall be combined in a single document with the report required to be made under section 36(1) of the _State Service Act 2000_ so as to form an annual report. _28. _ _29. Power to fix special financial year_ _(1)_ The Treasurer may direct that the financial records of an Agency shall be maintained in respect of a period of 12 months ending on a day other than 30th June in any year. _(2)_ A direction under subsection (1) may fix different periods of 12 months in relation to different Heads of Agencies, different Agencies and different parts of Agencies. _30. Tabling of reports of Heads of Agencies_ _(1)_ The appropriate Minister shall on or before 31 October in each year cause to be laid before both Houses of Parliament copies of an annual report prepared under section 27(6). _(2)_ If the appropriate Minister is unable to comply with subsection (1) by reason of the fact that either House of Parliament is not sitting, the appropriate Minister shall, on 31 October- _(a)_ forward copies of the annual report to the Clerk of the Legislative Council or the Clerk of the House of Assembly, as the case may require; and _(b)_ make the annual report available to the public- and shall, within the next 7 sitting days of that House, cause copies of the annual report to be laid before that House. _(3)_ In the case of a report prepared by a Head of Agency referred to in Column 2 of Schedule 2, the Head shall on or before 31 October in each year cause copies of the report to be laid before both Houses of Parliament. _(4)_ If a Head of Agency referred to in Column 2 of Schedule 2 is unable to comply with subsection (3) by reason of the fact that either House of Parliament is not sitting, the Head shall, within the next 7 sitting days of that House, cause copies of the report referred to in that subsection to be laid before that House. _(5)_ If 31 October is a Sunday or a day which is a statutory holiday as defined in the _Statutory Holidays Act 2000_ or a public holiday throughout the State, it is sufficient compliance with this section if copies of the annual report are forwarded to the Clerk of the Legislative Council and the Clerk of the House of Assembly and are made available to the public on the next day after 31 October which is not a statutory holiday as defined in the _Statutory Holidays Act 2000_ or a public holiday throughout the State. _(6)_ Where the Treasurer has given a direction under section 29(1), the Treasurer may, after consultation with the Minister responsible for the administration of the _State Service Act 2000_, fix a date other than 31 October for the tabling of reports under this section and in any such case this section has effect as if references to 31 October were references to the date so fixed. _(7)_ A date fixed under subsection (6) shall not be later than 4 months after the expiration of the period of 12 months specified in the relevant direction. _PART 3 - . . . . . . . . _ _Division 1 - . . . . . . . . _ _31. _ _32. _ _33. _ _34. _ _35. _ _36. _ _37. _ _38. _ _Division 2 - . . . . . . . . _ _39. _ _40. _ _41. _ _42. _ _43. _ _44. _ _45. _ _46. _ _47. _ _48. _ _49. _ _50. _ _51. _ _52. _ _53. _ _54. _ _55. _ _56. _ _Division 3 - . . . . . . . . _ _57. _ _58. _ _PART 4 - Recoveries and Write-Offs_ _Division 1 - Agencies_ _59. Auditor-General, Secretary or Head of Agency to take action in respect of losses_ _(1)_ Where the Auditor-General, the Secretary or a Head of Agency is of the opinion that any loss, deficiency, destruction or damage with respect to public or other money or public or other property may have occurred under circumstances which could render an officer liable to pay an amount to the Crown, the Auditor-General, the Secretary or a Head of Agency may direct that an inquiry be held. _(2)_ An inquiry under subsection (1) shall be held in a manner prescribed by the regulations. _(3)_ On receiving a report of any such inquiry the Auditor-General, the Secretary or a Head of Agency shall, having regard to all the circumstances of the case - _(a)_ determine that the officer shall be liable under section 60 and determine in accordance with the regulations the amount that the officer is liable to pay to the Crown; or _(b)_ decide to take no further action - and in each case notify the officer, in writing, of the determination or decision. _(4)_ If it comes to the notice of the Auditor-General, the Secretary or a Head of Agency that such a loss, deficiency, destruction or damage has, or appears to have, arisen in circumstances that could constitute an offence under the _Criminal Code_ or any other written law, the Auditor-General, the Secretary or a Head of Agency shall report the matter in writing to the Commissioner of Police. _(5)_ The Auditor-General, the Secretary or a Head of Agency shall not withhold or delay any evidence for the purpose of any prosecution arising from an action instituted under subsection (4). _60. Liability for losses_ The liability of an officer who contributes to, or causes, a loss, deficiency or damage to public or other money or public or other property shall be in accordance with the regulations. _61. Recovery of losses, &c._ _(1)_ The Crown may recover from an officer by action in a court of competent jurisdiction the amount for which the officer is stated to be liable in a determination made under section 59. _(2)_ In any such proceedings the court may have regard to, but is in no way bound by, the determination. _62. Write-offs_ _(1)_ An amount in respect of public property and other property and revenue and other debts due to the Crown may be written off by the appropriate Minister or a Head of Agency in accordance with the regulations. _(2)_ An amount in respect of public property andother property and revenue and other debts due to the Crown greater than an amount that may be written off under the regulations may with the prior approval of the Governor be written off by an appropriate Minister. _Division 2 - . . . . . . . . _ _63. _ _64. _ _65. _ _PART 5 - Miscellaneous_ _66. Regulations_ The Governor may make regulations for the purposes of this Act. _67. Proceedings for offences_ A prosecution for an offence against this Act - _(a)_ shall be taken by way of summary proceedings under the _Justices Act 1959_ within 12 months after the offence is committed or within 6 months after the commission of the offence comes to the knowledge of the complainant, whichever period later expires; and _(b)_ may be instituted by a person authorized in writing in that behalf by the Treasurer or the Auditor-General. _68. Repeal of Audit Act 1918, &c., and savings_ _(1)_ The _Audit Act 1918_ and the _Audit Amendment Act 1979_ are repealed. _(2)_ The repeals effected by subsection (1) do not affect the tenure or term of office of a person who, immediately before the date fixed for the commencement of Part 3, held the office of Auditor-General or Deputy Auditor-General. _69. Repeal of the Statutory Authorities' Reports Act 1967_ The _Statutory Authorities' Reports Act 1967_ is repealed. _70. _ See Schedule 3. _SCHEDULE 1 - Agencies to which this Act applies_ Sections 3, 5 and 27(5) _COLUMN 1_ _Agency_ _COLUMN 2_ _Head of Agency_ Department of Economic Development Secretary Department of Education Secretary Department of Health and Human Services Secretary Department of Infrastructure, Energy and Resources Secretary Department of Justice and Industrial Relations Secretary Department of Police and Public Safety Secretary Department of Premier and Cabinet Secretary Department of Primary Industries, Water and Environment Secretary Department of Tourism, Parks, Heritage and the Arts Secretary Department of Treasury and Finance Secretary Tasmanian Audit Office Auditor-General _SCHEDULE 2 - Special Appropriations to which this Act Applies_ Sections 3, 4, 6, 14(2), 21(2), 30(3)and (4) and 39 _COLUMN 1_ _Appropriation_ _COLUMN 2_ _Head of Agency_ Appropriations from the Public Account to assist the Governor in the performance of his duties A person appointed as Official Secretary under section 7 of the _Governor of Tasmania Act 1982_ Appropriations from the Public Account for the Legislative Council The Clerk of the Legislative Council Appropriations from the Public Account for the House of Assembly The Clerk of the House of Assembly Appropriations from the Public Account for the Legislature-General as referred to in an Appropriation Act Both the Clerk of the Legislative Council and the Clerk of the House of Assembly acting jointly Appropriations from the Public Account for the Office of the Ombudsman The person appointed as Ombudsman under section 5(1A) of the _Ombudsman Act 1978_ _SCHEDULE 3_ Section 70 _The amendments effected by this Schedule have been incorporated into the authorised version of the following Acts:_ _(a)_ _Parliamentary Privilege Act 1898__;_ _(b)_ _Public Account Act 1986__;_ _(c)_ _Tasmania Bank Act 1987__;_ _(d)_ _Tasmanian State Service Act 1984__._ _Table Of Amendments_ Act Number and year Date of commencement Financial Management and Audit Act 1990 No. 28 of 1990 1.11.1990 Financial Management and Audit Order 1991 S.R. 1991, No. 119 3.7.1991 Financial Management and Audit Amendment Act 1992 No. 7 of 1992 26.5.1992 Financial Management and Audit Order 1992 S.R. 1992, No. 83 1.7.1992 Financial Management and Audit Order 1993 S.R. 1993, No. 143 18.8.1993 Statute Law Revision Act 1994 No. 68 of 1994 25.11.1994 Statutory Salaries Act (Repeal) Act 1996 No. 45 of 1996 26.6.1995 Financial Management and Audit Order 1996 S.R. 1996, No. 112 21.8.1996 Financial Institutions (Miscellaneous Amendments) Act 1996 No. 62 of 1996 1.1.1997 Financial Management and Audit Order 1997 S.R. 1997, No. 49 14.5.1997 Financial Management and Audit Order (No. 2) 1997 S.R. 1997, No. 128 24.9.1997 Financial Management and Audit Order 1998 S.R. 1998, No. 136 2.12.1998 Financial Sector Reform (Tasmania) (Miscellaneous Amendments) Act 1999 No. 74 of 1999 1.1.2000 Superannuation (Miscellaneous and Consequential Amendments) Act 2000 No. 103 of 2000 13.12.2000 Statutory Holidays (Consequential Amendments) Act 2000 No. 82 of 2000 13.12.2000 State Service (Consequential and Miscellaneous Amendments) Act 2000 No. 86 of 2000 1.5.2001 Corporations (Consequential Amendments) Act 2001 No. 42 of 2001 15.7.2001 Financial Management and Audit Order 2002 S.R. 2002, No. 163 25.12.2002 Financial Management and Audit Amendment Act 2003 No. 42 of 2003 4.7.2003 Public Sector Superannuation (Miscellaneous Amendments) Act 2005 No. 65 of 2005 15.12.2005 Financial Management and Audit Amendment Act 2006 No. 7 of 2006 27.7.2006 Financial Management and Audit Amendment Act 2007 No. 5 of 2007 30.4.2007 Charter of Budget Responsibility Act 2007 No. 35 of 2007 28.9.2007 Audit Act 2008 No. 49 of 2008 1.3.2009 ___________________________________________________________________ CURRENT VIEW: _1 Mar 2009 - _ ___________________________________________________________________ VIEW THE SESSIONAL VERSION ___________________________________________________________________