CONSOLIDATED REVENUE. Preamble. Issue and application of £1,010,732. Sum available No. 3 of 1901. An Act to grant and apply out of the Consolidated Revenue Fund the sum of One million ten thousand seven hundred and thirty-two pounds to the service of the year ending the thirtieth day of June One thousand nine hundred and two. [Assented to 12th July, 1901. E it enacted by the King's Most Excellent Majesty the Senate and the House of Representatives of the Commonwealth of Australia for the purpose of appropriating the grant originated in the House of Representatives as follows 1. There shall and may be issued and applied for or towards making good the supply hereby granted to His Majesty for the service of the year ending the thirtieth day of June One thousand nine hundred and two the sum of One million ten thousand seven hundred and thirty-two pounds out of the Consolidated Revenue Fund, for the purposes and services expressed in the Schedule to this Act, and the Treasurer is hereby authorized and empowered to issue and apply the moneys authorized to be issued and applied. 2. The said sum shall be available to satisfy the warrants under for the purposes the hand of the Governor-General in respect of any purposes and services set forth in the said Schedule. set forth in Schedule. Limit of period 3. No moneys shall be expended under the authority of this of expenditure. Act after the thirtieth day of June One thousand nine hundred and two. [SCHEDULE.] AUDIT. No. 4 of 1901. An Act to make provision for the Collection and Payment of the Public Moneys the Audit of the Public Accounts and the Protection and Recovery of Public Property and for other purposes. [Assented to 7th August, 1901.] E it enacted by the King's Most Excellent Majesty the Senate and the House of Representatives of the Commonwealth of Australia as follows: PRELIMINARY. 1. This Act may be cited as the Audit Act 1901, and shall come Short title and into operation on the first day of January One thousand nine commencement. hundred and two. 2. In this Act unless the contrary intention appears (a) "Commonwealth Public Account" shall include the Con- (c) "Prescribed" shall mean prescribed by this Act or the (e) "Public moneys" shall include all revenue loan trust and (f) "Regulations" shall mean regulations made under this AUDITOR-GENERAL. Definitions. w.A., 12; NSW., 5 S.A., 9; Q., 1. Appointment of 3. The Governor-General may appoint some person to be Auditor-General. General for the Commonwealth. 4. The Auditor-General shall receive an annual salary of One thousand pounds and such salary shall be a charge upon and paid out of the Consolidated Revenue Fund which to the necessary extent is hereby appropriated accordingly. N.S. W., 30; S.A., A, 2-3 N.Z., 26-27; Incapacity for V., 7; Q., 27; S.A., 6. Rights of officers preserved. How removed from office or suspended. 5.-(1.) The Auditor-General shall not during his continuance in such office be capable of being a member of the Executive Council of the Commonwealth or of any State thereof or of either House of the Parliament of the Commonwealth or of any State thereof. (2.) The Auditor-General shall be deemed to have vacated his office (a) if he directly or indirectly engages in any paid employment 6.-(1.) If any officer of the Commonwealth is appointed AuditorGeneral his service as Auditor-General shall for the purpose of determining all his existing and accruing rights be counted as public service in the Commonwealth. (2.) If any officer in the public service of a State is appointed Auditor-General he shall have the same rights as if he had been an officer of a department transferred to the Commonwealth and were retained in the service of the Commonwealth. 7.-(1.) The Auditor-General shall hold his office during good behaviour and shall not be removed therefrom unless an address praying for such removal shall be presented to the Governor-General Tas, 4-5; Y.,8 by the Senate and the House of Representatives respectively in the N.S. W., 31; Q., 28; N.Z., 28; Auditor-General to make a declaration. First Schedule. N.S. W., 32; V., 9; W.A., 6; same session of the Parliament. (2.) The Governor-General may at any time suspend the AuditorGeneral from his office for incapacity incompetence or misbehaviour; and when and so often as the same shall happen the Treasurer shall lay before both Houses of the Parliament a full statement of the grounds of such suspension within seven days after such suspension if the Parliament be then in session and actually sitting, or if the Parliament be not then in session or not actually sitting within seven days after the commencement of the next session or sitting. (3.) The Auditor-General so suspended shall be restored to office unless each House of the Parliament within forty-two days after the day when such statement is laid before it, and in the same session, pass an address to the Governor-General praying for his removal. 8. The Auditor-General before he shall enter upon the duties or exercise the powers vested in him by this Act shall make and subscribe before the Executive Council a declaration in the form contained in the First Schedule to this Act. deputy. N.S. W., 33; 9. In the case of the illness incapacity suspension or absence of Appointment of the Auditor-General the Governor-General may appoint some other person to act as Auditor-General during such illness incapacity suspension or absence; and every such person shall make and subscribe before the Executive Council a declaration in the form aforesaid or to the like effect. 10.-(1.) The Auditor-General may with the approval of the Governor-General appoint any person holding the office of AuditorGeneral or Commissioner of Audit in any State or if such person is unable or unwilling to act then some other person to be his deputy within that State and in that capacity during the pleasure of the Auditor-General to exercise such powers and perform such duties. of the Auditor-General as he thinks fit with the approval of the Governor-General to assign to such deputy subject to any limitations expressed or directions given by the Auditor-General, but the appointment of such deputy shall not affect the exercise or performance by the Auditor-General himself of any power or duty. (2.) Every such deputy shall make and subscribe before a Judge of the Supreme Court of a State a declaration in the form aforesaid or to the like effect which shall be transmitted by such deputy to the Auditor-General and by him transmitted to the Clerk to the Executive Council. (3.) Such person shall during the time for which he shall act as such deputy have all the powers and perform all the duties of such Auditor-General so assigned to him. W. A., 5; V., 11; 7, 29; S.A., 4; may appoint persons to 11. The Auditor-General may by writing under his hand appoint Auditor-General any person to inspect examine and audit any books accounts or stores which are required to be inspected examined or audited by this Act inspect. and to report thereon to him and any such person shall have power to inspect all such books accounts or stores and all vouchers and papers relating thereto. N. Z., 33. to communicate 12.-(1.) The Auditor-General shall communicate with the Auditor-General Treasurer upon all matters arising under this Act or the regula- with Treasurer; tions relating to the collection receipt issue and expenditure of public moneys. (2.) The Auditor-General shall transmit to the Treasurer the name of any person failing to comply with any of the provisions of this Act or the regulations and thereupon and until such failure shall have been made good to the satisfaction of the Treasurer all salary and moneys that may be or become due or payable to such person may be withheld. report defaulters. N.S. W., 13; V., 26; Q, 31. and papers. persons 13.-(1.) The Auditor-General may by precept under his hand Auditor-General require all such persons as he may think fit to appear personally before him at a time and place to be named in such precept, and to produce to him all such accounts books vouchers documents and papers in the possession or control of such persons as shall appear to him to be necessary for the purposes of his examination. (2.) The Auditor-General may when he shall think fit cause search to be made in and extracts to be taken from any book document or V., 44; Q., 41; N.Z., 34 W.A., 31; 17 S.A., 23. Auditor-General V., 45; Q., 42; Auditor-General may obtain opinion. W.A., 35; Persons subject to Act. N.S. W., 5; N.Z., 4; Q., 1; Security to be given. N.S.W., 14; V., 4; Q., 48. Public accountant's bank account. Transfer of balances on decease resignation or removal of public accountants. record in the custody of the Treasurer or in any public office without paying any fee for the same. 14. The Auditor-General is hereby authorized and required to examine upon oath declaration or affirmation (which oath declaration or affirmation he is hereby empowered to administer) all persons whom he shall think fit to examine respecting the receipt or expenditure of money or any stores respectively affected by the provisions of this Act and respecting all other matters and things whatever necessary for the due performance and exercise of the duties and powers vested in him. 15. The Auditor-General shall be entitled to lay before the Attorney-General a case in writing as to any question concerning the powers of the Auditor-General or the discharge of his duties, and the Attorney-General shall give him a written opinion on such case. PUBLIC ACCOUNTANTS. 16. Every public accountant shall be subject to the provisions of this Act and the regulations and shall perform such duties keep such books and render such accounts as are prescribed by this Act or by the regulations or as the Treasurer may direct. 17. Every public accountant shall if required by the Treasurer so to do provide security for such sum and in such manner and form as the Treasurer shall direct for the due performance of his duties and for the due accounting for and payment of all moneys which shall come to his possession or control by reason or virtue of his office service or employment. 18. No public accountant shall open any public or official account in any bank without the authority in writing of the Treasurer or his deputy, and no bank shall permit any public accountant to have an overdraft on any public or official account except the same be a credit authorized under this Act. 19. On the death resignation or removal of any public accountant the balances remaining at the credit of his public or official account in any bank shall upon the appointment of his successor vest in and be transferred to the public or official account of such successor at the said bank, and on the death bankruptcy or insolvency of any Q,7; N.Z., 10. public accountant such balances shall not constitute assets of his estate or be in any manner subject to the control of his legal representative assignee or trustee. N.S. W., 11; Treasurer may agree with any bank for conducting business. N.Z., 15; W.A., 22; COLLECTION OF MONEYS. 20. (1.) The Treasurer may agree with any bank upon such terms and conditions as he may think fit for the receipt custody payment and transmission of public moneys within or without the Commonwealth, and for advances to be made and for the charges in respect of the same, and for the interest payable by or to the bank upon balances or advances respectively, and generally for the conduct of the banking business of the Commonwealth. |