648

THE AUDIT ACTS 1874 to 1960

Audit Act of 1874, 38 Vic. No. 12 Amended by

Audit Act Amendment Act of 1890, 54 Vic. No. 15 Criminal Code Act, 1899, 63 Vic. No.9 Acts Shortening Act Amendment Act of 1903, 3 Edw.7 No. 10 Statute Law Revision Act of 1908, 8 Edw. 7 No. 18 Local Bodies' Loans Guarantee Act and Audit Acts Amendment

Act of 1936, 1 Edw 8 No. 28 Officers' Salaries Act of 1945, 10 Geo.6 No.8 Statutory Salaries Act of 1948, 13 Geo. 6 No. 11 Statutory Salaries and Allowances Act of 1950, 14 Geo. 6 No. 29 Audit Acts Amendment Act of 1951, 15 Geo. 6 No. 46 Statutory Salaries and Allowances Act of 1953, 2 Eliz. 2 No. 23 Statutory Salaries and Allowances Act of 1955, 4 Eliz. 2 No. 9 Statutory Salaries and Allowances Act of 1955 (No.2), 4 Eliz. 2 No. 36 Statutory Salaries and Allowances Act of 1958, 7 Eliz. 2 No.6 Statutory Salaries and Allowances Act of 1960, 9 Eliz. 2 No. 40

An Act to Amend the Law relating to the Receipt Custody and Issue of the Public Moneys and to Provide for the Audit of the Public Accounts.

[Assented to 21 July 1874] [Preamble repealed by The Statute Law Revision Act of 1908, s. 2,

title ACTS OF PARLIAMENT.] Collective title conferred by the Statutory Salaries and Allowances Act of 1960.

9 Eliz. 2 No. 40, s. 5.

PART I-COLLECTION AND PAYMENT OF PUBLIC MONEYS ETC.

1. Collectors receivers and disbursers of public money to be "Public Accountants". All persons who by any law regulation or appointment are now or shall hereafter be charged with the duty of collecting or receiving revenue or with the duty of disbursing moneys on account of the public service shall become and be "Public Accountants" and shall perform all such duties and render such accounts as this Act prescribes and as the Governor in Council shall from time to time direct.

For general instructions to Public Accountants, see Regulations 37 et seq., Gazette Mar.-Apr. 1908, p. 1157.

See Evans v. Donaldson (1909). 9 C.L.R. 140.

2. Public Accountants in Brisbane to pay into Treasury or bank or to officer. Every such Public Accountant collecting or receiving revenue in Brisbane shall pay daily or at such times as may be otherwise specially appointed into the Treasury or into such bank or to such officer as the Governor in Council may direct all sums of moneys collected or received by him on account of the revenue and shall not later than the fourth day after the expiration of each month transmit to the Auditor-General a return of all moneys collected or received by him during the preceding month and shall make and subscribe a statutory declaration of the correctness of such return.

Provisions relating to the Auditor-General are to be found in ss. 26 et .yeq. For form of statutory declaration, see the Oaths Acts. 1867 to 1960, s. 14,

title OATHS.

AUDIT ACTS, 1874 TO 1960 ss.I-7 649

3. Public Accouutants out of Brisbane to transmit to Treasury or pay into bank or to officer. Every such Public Accountant collecting or receiving revenue out of Brisbane shall transmit or pay weekly or at such times as may be otherwise specially appointed to the Treasury or into such bank or to such officer as the Governor in Council may direct all sums of money collected or received by him on account of the revenue and shall not later than the fourth day after the expiration of each month transmit to the Auditor-General a return of all moneys collected or received by him during the preceding month and shall make and subscribe a statutory declaration of the correctness of such return.

See notes to s. 2.

4. Disposal of private moneys collected under Acts of Parliament. When under any Act now or hereafter to be in force any money (which by such Act is or shall be directed to be paid into the Treasury) shall come to the possession or control of any person in the public service by virtue of his office or employment for or on account of or for the use or benefit of any other person such first-mentioned person shall act with respect thereto in like manner as Public Accountants are required to act with reference to their Revenue Collections and such moneys shall be placed to the credit of an account to be kept in the Treasury for such purpose to be called "The Trust Fund" under such separate heads as the provisions of any existing or future law may render necessary.

For the duties of Public Accountants with respect to revenue collections, see ss. 2, 3.

5. Public Servants collecting private moneys to place them to their credit in bank and after three months to pay to Treasury. When by virtue of his office or employment or of any legal process whatsoever any moneys, shall come to the possession or control of any person in the Public Service for or on account of or for the use or benefit of any other person and shall have remained in such possession or under such control for seven days such first-mentioned person unless otherwise specially directed shall lodge the same to the credit of a public account to be opened by him in such bank as the Colonial Treasurer shall direct and if not claimed within three months shall payor transmit the same to the Treasury to be there placed to the credit of the Trust Fund hereinbefore mentioned and shall forward returns thereof to the Auditor-General as per sections two and three.

6. Unclaimed trust fund to be carried to revenue. Unless expressly enacted to the contrary all such sums as shall have been placed to the credit of the said Trust Fund and as shall have remained unclaimed for the period of two years after the same shall have been so placed shall be carried to and form part of the Consolidated Revenue Fund

Provided that any sum the claim to which shall be established to the satisfaction of the Governor in Council after the same has been carried to the credit of the Consolidated Revenue Fund may be withdrawn therefrom and refunded upon the authority of the Governor with the advice aforesaid.

The Consolidated Rev~nue Fund is constituted bv the Constitution Acts, 1867 to 1961, s. 34. title CONSTITUTION. .

7. (1) Special accounts. The Treasurer may, on the authority of the Governor in Council, open in the books of the Treasury such special accounts as he deems necessary, to each of which particular moneys may

650 AUDIT Vol. I

be credited, and any such accounts in existence at the passing of "The Audit Acts Amendment Act of 1951," not established by virtue of any Act, are hereby authorised and validated and shall continue in force in the same manner as if they were established after the passing of "The Audit Acts Amendment Act of 1951."

(2) Trust and Special Funds. For the purposes of this Act the special accounts hereinbefore referred to in this section shall collectively comprise and be styled the Trust and Special Funds.

(3) Trust and Special Funds expenditure to be covered by Annual Appropriation Act. The Treasurer shall not expend any moneys stand­ing to the credit of any of the Trust and Special Funds, except under the authority of an Annual or Special Appropriation or other Act, in like manner as moneys are expended out of the Consolidated Revenue Fund:

Provided that this subsection shall not apply to any moneys which have been received for or on account of or for the use or benefit of any person or to any refund authorised by this Act or any other Act.

(4) Mode of appropriation. Such appropriation may be made by a separate Appropriation or other Act. or may be included in the Annual Appropriation Act, as may from time to time be most convenient.

(5) Appropriation legally available for current year. All sums of money which are appropriated from moneys standing to the credit of any of the Trust and Special Funds to the Public Service for any year shall be legally available for the Services of that year, provided that payment on account of the same be made during the year or within seven days thereafter.

All such votes which are appropriated to the Public Service for any year, and which are not expended during the year, or within seven days thereafter on account of such year, shall lapse and shall not be issued or applied in any future year.

(6) Estimates of Trust and Special Funds expenditure. Annual Estimates shall be submitted to Parliament of the proposed expenditure from the moneys standing to the credit of the Trust and Special Funds and in such Estimates the nature of the proposed work or other object of the proposed expenditure, and the amount of the proposed expenditure in each case, shall be specified, in like manner as those things are specified in the Estimates of expenditure from the Consolidated Revenue Fund.

(7) Surplus in one item in the annual appropriations may be applied to meet deficiency in another item in the same subdivision. If the exigencies of the Public Service render it necessary to alter the proportions assigned to the particular items comprised under anyone subdivision in the annual appropriations of money to be expended from the moneys standing to the credit of the Trust and Special Funds, the Governor in Council may order that there be applied in aid of any item that may be deficient a further sum out of any surplus arising on other items under the same subdivision, and every such order shall be delivered to the Auditor-General, and a copy thereof shall be laid before Parliament within fourteen days after the signing thereof if Parliament is then sitting, and if not, then within fourteen days after the next meeting of Parliament:

But nothing herein contained shall be deemed to authorise the Governor in Council to direct that any such sum as aforesaid shall be

AUDIT ACTS, 1874 TO 1960 ss.7·10 651

applied in augmentation of or as an addition to the salary or wages of any person for the salary or wages of whose office a fixed sum has been appropriated by Parliament.

All the provisions of this Act relating to the issue and expenditure of public moneys and the authority for such issue and expenditure, shall apply to the issue and expenditure of moneys standing to the credit of any of the Trust and Special Funds, and the Governor shall have the same authority with respect to such moneys and the expenditure thereof as he has with respect to moneys standing to the credit of the Consolidated Revenue Fund.

Substituted by Act of 1951, 15 Geo.6 No. 46, s.2. Act referred to:

Audit Acts Amendment Act of 1951.

8. Treasurer to pay daily into bank. The Treasurer or his deputy shall from day to day pay into the bank or banks keeping the Government account all moneys received into the Treasury to an account in such bank or banks to be called "the Public Account" under such subdivisions as may be found expedient and such moneys shall be disposed of as herein· after mentioned and not otherwise.

See New South Wales v. The Commonwealth (No.3) (1932), 46 C.L.R. 246, at pp. 261, 276.

9. Money paid into the bank to the public account how to be with­drawn. Warrant for payment. All moneys paid into such bank or banks to the Public Account as hereinbefore directed shall be deemed and taken to be money lent by Her Majesty to the person or persons to whom such bank or banks may belong and such moneys shall be drawn from the said account in the following manner only (that is to say) the Treasurer shall as often as occasion may require calculate the amount of moneys likely to become due and payable out of the said account during a period not exceeding one month next after such calculation (except in the case of interest on the public debt or other payments required to be made out of the colony which may be calculated in advance for any period not exceeding four months next after such calculation) and shall thereupon prepare an instrument in the form contained in the Schedule to this Act and shall set forth therein the said amount classifying and arranging it under the same divisions and heads that shall have been employed in the appropriation thereof or stating (if not for the public service) the purpose for which it is payable and after having signed such instrument shall trans­mit the same to the Auditor-General for his counter signature and such instrument when approved and signed by the Governor as hereinafter directed but not otherwise shall be the Treasurer's Warrant for making the issues therein enumerated.

It is a crime for employees in the public service to falsify warrants (Criminal Code, s. 498, title CRIMINAL LAW).

10. Auditor-General to be guided by appropriation. Before counter­signing any such instrument as aforesaid the Auditor-General shall ascer­tain that the sums therein mentioned are then legally available for and applicable to the service or purpose mentioned in such instrument and after countersigning such instrument shall return the same to the Treasurer who shall thereupon submit it to the Governor for his approval and signature.

As to when moneys are legally available within the meaning of this section, lee per Madden C.l. in Fisher v. R. (1901), 26 V.L.R. 781, at p.797.

652 AUDIT Vol. 1

11. Auditor-General to withhold his counter signature in certain cases and to submit reasons. In case the said Auditor-General shall on exam­ining the said instrument find that the sums therein stated or any of them are not then legally available or applicable to the services or purposes therein set forth he shall withhold his counter signature from the certificate and shall return to the Treasurer the said instrument attaching thereto a paper setting forth in writing for (he information of the Governor the grounds on which he withholds his counter signature and such paper shall be placed before the Governor with the said instrument when submitted by the Treasurer for his approval and signature.

As to when moneys are legally available within the meaning of this section, see per Madden c.J. in Fisher v. R. (1901), 26 V.L.R. 781, at p.797.

12. Treasurer on receipt of warrant may make or order payments. When the said warrant shall have been signed by the Governor the Treasurer or his deputy may from time to time by order in writing under his hand addressed to any manager of the bank or banks aforesaid withdraw from the Public Account such sums as may be required to defray the several services enumerated in such warrant upon the necessary accounts and abstracts for the same being duly rendered and shall thereupon pay and discharge the said accounts and abstracts either direct from the Treasury or by lodgments in the said bank or banks to the credit of the respective Public Accountants authorised to make the payments

Provided that in special cases where it may be considered expedient he may by order in writing under his hand addressed to the manager afore­said in lieu of the lodgment hereinbefore referred to and in anticipation of accounts to be afterwards rendered establish a credit in such bank or banks in favour of anyone or more of such Public Accountants

Provided further that the amounts named in such orders for direct payments and for credits shall not collectively in any case exceed the amount of the items set forth in the said warrant and any previous unexhausted warrants of the like nature.

Thc consolidated revenue fund as constituted by s. 34 of the Constitution Acts, 1867 to 1961 (title CONSTITUTION) is only issuable in pursuance of a warrant: s. 19.

As to the bank or banks, see s. 8. Mandamus will not lie to compel the Treasurer to make any payment in respect

of which no warrant has been completed and remains in force (Awatcre Road Board v. The Colonial Treasurer (1887), N.Z.L.R. 5 S.c. 372).

13. Public Accountants operating on cash credits to render accounts. Every Public Accountant in whose favour a credit shall have been estab­lished in terms of the last preceding section shall forthwith after the pay­ment of such accounts as aforesaid or at such other times as he may be instructed to do so transmit to the Treasurer accounts or ab"tracls duly vouching for the several sums paid from such credit

And the Treasurer upon the receipt of such accounts or abstr2cts shall in the manner prescribed by the said preceding section withdraw from the Public Account sllch sums as may be necessary to cover the ~ervices so paid and shall lodge the same in the bank or banks aforesaid to the credit of the several Public Accountants who shall have made the payments.

For the liability of Public Accountants in cases where there are no vouchers or imperfect vouchers, see s. 39.

AUDIT ACTS, 1874 TO 1960 55. 11·19 653

14. Public Accountants making payments to furnish statement and declaration. Every "Public Accountant" charged with the duty of dis­bursing money for the public service shall not later than the fourth day after the expiration of each month transmit to the Auditor·General a detailed statement of the several drafts or cheques which he shall have drawn during the preceding month and shall make and subscribe a statutory declaration of the correctness of such statement.

15. Public Accountants to pay duly authorised accounts only. Every "Public Accountant" shall pay such accounts only as form a part of expenditure which shall have been duly authorised by one or other of the responsible Ministers of the Crown and at the time of paying such accounts such "Public Accountant" shall obtain from the persons to whom the same are payable acquittances under their hands or those of their agents for the amounts so paid.

16. Officer certifying responsible for accuracy of the account. The correctness of every account in regard to computations castings rates of charge and the faithful performance of the services charged for shall be specially certified to by the officer incurring the expense who shall be surcharged by the Auditor·General the amount of any overpayment that may be made on the faith of the correctness of such officer's certificate.

Section 36, which gives a right of appeal in respect of surcharges, applies only to Public Accountants.

For relevant offences by officers, see Criminal Code. 55. 442. 498. title CRIMINAL LAW.

17. Votes for public works, etc., may be entrusted to municipal or other local boards. It shall be lawful for the Governor in Council to entrust the disbursement of moneys voted for public works or other special purposes in the several districts to such persons or municipal or other local boards as may be deemed advisable and all persons or boards to whom the expenditure of public money is so entrusted shall subject to the provisions of this Act be required to deal with and account for the same in such manner as the Governor in Council shall direct.

IS. Appropriation legally available for current year and beyond. All sums of money which shall be appropriated to the Public Service for any year shall be legally available for the Services of that year provided that payment on account of the same be made during the said year or within seven days thereafter.

And all votes which shall be appropriated to the public service for any year and which shall not be expended during such year or within seven days thereafter on account of such year shall lapse and shall not be issued or applied in any future year.

Amended by Act of 1951, 15 Geo.6 No. 46, s.3.

19. Surplus in one item in the annual supplies may be applied to meet deficiency in another item in the same subdivision. If the exigencies of the public service render it necessary to alter the proportions assigned to the particular items comprised under anyone subdivision in the annual supplies it shall be lawful for the Governor in Council to order that there shall be applied in aid of any item that may be deficient a further sum out of any surplus arising on other items under the same subdivision and every such order shall be delivered to the said Auditor·General and a copy thereof shall be laid before both Houses of Parliament within fourteen days after the signing thereof if Parliament is then sitting and if not then within fourteen days after the next meeting of Parliament.

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Not to be applied in augmentation of salary fixed by law. Nothing herein contained however shall be deemed to enable the Governor in Council to direct that any such sum as aforesaid shall be applied in augmentation of or as an addition to any salary or wages the amount whereof respectively shall have been fixed by law.

Two certified copies of the estimates of expenditure, of which official notice is to be taken by the Auditor-General for purposes of this section, must be transmitted annually by the Clerk of the Legislative Assembly to the Auditor-General. See the Audit Act Amendment Act of 1890, s. 16.

20. Banker to forward "Bank Sheet". The manager or person in charge of the bank or banks keeping the Public Account shall on every day on which such bank or banks is or are open deliver or send to the Treasurer and Auditor-General respectively a copy (to be called the "Bank Sheet") of so much of the debit and credit sides of the public account respectively as he shall not have previously sent to the Treasurer and Auditor-General respectively.

21. London branch of bank keeping public account to furnish monthly returns. The London branch of any bank authorised to keep the "Public Account" within the colony shall be deemed to be a bank within the meaning of this Act for the keeping of such portion of the "Public Account" as the Treasurer may from time to time consider necessary and the manager or other persons in charge of the branch bank so keeping any portion of the "Public Account" in London shall through his office in Brisbane furnish to the Colonial Treasurer and to the Auditor-General a monthly statement of the debit and credit sides of the "Public Account" and such monthly statements shall be supported by the necessary vouchers and shall in respect of the said branch bank constitute so far as it is concerned the "Bank Sheet" required to be furnished by the last preceding section.

Public Account, see s. 8.

22. Treasurer to keep Cash Book and send Cash Sheet, etc., to Auditor­General. The Treasurer shall keep at the Treasury a book to be called the "Cash Book" with such subdivisions as the Treasurer may deem fit and shall enter therein daily under specific heads the several sums received from Public Accountants or others and his several drafts or orders upon the Public Account and shall on every day on which the public offices are open send to the Auditor-General a copy (to be called the "Cash Sheet") of so much of the said book as he shall not have previously sent to the said Auditor-General and with such sheet shall transmit the several vouchers abstracts and documents relating to the moneys so received and paid out of the "Public Account."

For the duties of the Auditor-General in relation to the cash sheet, see s. 33.

23. Treasurer ·to make quarterly statement of receipts and payments. The Treasurer as soon as conveniently may be after the expiration of every quarter of the financial year shall publish in the Gazette a statement in detail of the receipts and expenditure as well of the Consolidated Revenue Fund as of the said Trust Fund during such quarter together with a com­parative statement of such receipts and expenditure during the correspond­ing quarter of the previous year and in like manner at the expiration of the financial year shall publish an Annual Statement of Receipts and Expendi­ture with a comparative statement of such receipts and expenditure during the previous financial year

AUDIT ACTS, 1874 TO 1960 ss.19-27 655

Interest when to be debited. Provided that in the said annual state­ment of receipts and expenditure shall be included such amounts only as shall have been actually received and paid by the Treasury within the financial year or within seven days thereafter and provided further that interest payable on account of the Public Debt on the first day of any month shall be included in the statement of expenditure of the quarter preceding.

Consolidated Revenue Fund, see Constitution Acts, 1867 to 1961, ss. 34, 35, 37-39, title CONSTITUTION.

24. Treasurer's Annual Statement. (1) The Treasurer shall forthwith after the end of each financial year prepare and transmit to the Auditor­General, for the purpose of being examined and laid before Parliament, a full and particular statement, hereinafter called "The Treasurer's Annual Statement." of the Receipts of, and the Expenditure from, the Consolidated Revenue Fund and the Trust Fund for that year, in which shall be dis­tinguished the Receipts of, and the Expenditure from, the moneys standing to the credit of the Loan Fund Account.

(2) Such statement shall include all such items of Receipts and Expenditure as are included in the Treasurer's Annual Statement of Receipts and Expenditure for the preceding year, published under the provisions of the twenty-third section of the Principal Act, and no more, and the statement of Expenditure shall be classified under the same several divisions and heads as were employed in the appropriation thereof for the same period, and shall show separately what sums have been expended during the financial year under the authority of Appropriation Acts for previous years.

Consolidated Revenue Fund, see Constitution Acts, 1867 to 1961, ss. 34, 35, 37-39, title CONSTITUTION.

For the Loan Fund Account, see Audit Act Amendment Act of 1890, s. 3.

25. Financial year to be from 1st July to 30th June. From and after the first day of July one thousand eight hundred and seventy-five the financial year referred to in this Act shall be and be taken to be from the first day of July to the thirtieth day of June next following.

PART II-AUDITOR-GENERAL

26. Appointment of Auditor-General. The Auditor-General for the time being shall hold his office and have exercise and perform the same privileges power authority and duties and be subject to the same disabilities as if he had been appointed after the coming into operation of this Act and in case of a vacancy occurring in the office of or removal of any Auditor-General for the time being it shall be lawful for the Governor with the advice of the Executive Council to appoint some other fit person in his stead.

Amended by Act of 1951, 15 Geo. 6 No. 46, s. 4. The Auditor-General is not included in the Public Service. See Public Service

Acts, 1922 to 1960, s. 4 (v), title PUBLIC SERVICE. But see also s. 30A of this Act.

In addition to his duties under this Act, additional duties are imposed on the Auditor-General by other Acts. For these Acts, see Related Legislation in Table of Contents, p. 645 ante.

27. Disqualifications from office of Auditor-General. The Auditor­General shall be deemed to have vacated his office-

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(:1) If he becomes a Member of the Executive Councilor of the Parliament of the Commonwealth or of a State of the Com­monwealth; or

(b) If he directly or indirectly engages in any paid employment outside the duties of his office or of any office to which he is appointed by virtue of his position of Auditor-General, or directly or indirectly engages in any trade or business except as a member of any body corporate consisting of more than twenty persons; or

(c) If he becomes bankrupt, or presents a bankruptcy petition against himself, or enters into any composition, or scheme of arrangement or deed of assignment without sequestration or deed of arrangement under Parts XI or XII of the Bankruptcy Act 1924-1950, of the Commonwealth (including any Act or law amending or in substitution therefor) or otherwise takes advantage of the laws in force for the time being relating to bankruptcy; or

(d) If except by reason of illness or incapacity or on leave granted by the Governor in Council (power to grant such leave being hereby authorised) he absents himself from duty for fourteen consecutive days or for twenty-eight days in all in any calendar year; or

(e) If he becomes permanently incapable of performing his duties by reason of any mental or bodily infirmity; or

(f) If he resigns his office by writing under his hand addressed to the Governor and such resignation is accepted by the Governor in Council.

Substituted by Act of 1951, 15 Ge:J.6 No. 46, s.5.

28. How Auditor-General removed from office or suspended. 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 by the Legislative Council and Legislative Assembly respectively in the same session of Parliament and at any time when Parliament is not sitting it shall be lawful for the Governor in Council to suspend the Auditor-General from his office for inability or misbeha viour and when and so often as the same shall happen a full statement of the cause of such suspension shall be laid before both Houses of Parliament within seven days after the commencement of the next session thereof and if an Address shall at any time during that Session be presented to the Governor by the Legislative Councilor Legislative Assembly praying for the restoration of such Auditor-General to his office such Auditor-General shall be restored accordingly but if no such address shall be so presented it shall be lawful for the Governor in Council to confirm such suspension and to declare the office of such Auditor-General to be and the same shall thereupon become and be vacant as if such Auditor-General were naturally dead.

The Legislative Council was abolished by the Constitution Act Amendment Act of 1922, title CONSTITUTION. Section, 4 and 2 (5) of that Act apply to the reference to the Legislative Council in this section.

As to retirement, see Audit Acts Amendment Act of 1926, s. 3, p. 667.

29. Deputy Auditor-General. (1) The Governor in Council may appoint a Deputy Auditor-General in addition to the Auditor-General.

AUDIT ACTS, 1874 TO 1960 ss.27-30A 657

(2) The Deputy Auditor-General shall, subject to "The Audit Acts, 1874 to 1951," exercise all such functions and discharge all such duties as the Auditor-General directs or requires.

In the event of and during the absence from duty for any reason whatsoever of the Auditor-General, or in the event of a vacancy occurring in the office of Auditor-General and until a new Auditor-General is appointed, the Deputy Auditor-General shall act as Auditor-General and while he so acts shall have and may exercise all of the powers, functions, and authorities. and shall perform all of the duties of the Auditor-General.

The fact that the Deputy Auditor-General has exercised any power, function, or authority, or has performed any duty of the Auditor-General shall, until the contrary is proved, be sufficient evidence of such absence of the Auditor-General or vacancy in the office of Auditor-General.

(3) The Deputy Auditor-General shall be appointed under "The Public Service Acts, 1922 to 1950," and, excepting all times while acting in pursuance of this Act as Auditor-General, he shall hold his office under and subject to those Acts.

The Deputy Auditor-General shall, at all times while acting in pursuance of this Act as Auditor-General-

(a) Retain any rights accrued or accruing under either "The Public Service Acts, 1922 to 1950," or "The Public Service Super­annuation Acts, 1912 to 1948"; and

(b) Continue to contribute to any fund or account and be entitled to receive any deferred or extended leave and any payment and to apply for or to be appointed to any office in the Public Service as if he were then an officer within the meaning of "The Public Service Acts, 1922 to 1950," or "The Public Service Superannuation Acts, 1912 to 1948," as the case may be, and for such purpose his service while acting as Auditor­General shall be deemed to be service for the purpose of those Acts.

Notwithstanding anything to the contrary in this or any other Act the Deputy Auditor-General shall not be removed or suspended from his office for any act or omission by him in the exercise of any power, function, or authority, or in the performance of any duty of the Auditor-General while the Deputy Auditor-General acts, in pursuance of this Act, as Auditor-General except under and in accordance with the provisions of section twenty-eight of this Act read subject to such adaptations thereof as are necessary for the purpose of its application to the Deputy Auditor­General.

(4) The Deputy Auditor-General holding office at the commencement of "The Audit Acts Amendment Act of 1951" shall, without further appointment, continue to hold that office, subject to this Act, in terms of his appointment as such.

Substituted by Act of 1951, 15 Geo.6 No. 46, s.6. Acts referred to:

Public Service Acts, 1922 to 1960, see title PUBLIC SERVICE. Public Service Superannuation Acts. 1912 to 1948. See now Public Service

Superannuation Acts, 1958 to 1962, title PUBLIC SERVICE.

30. (Repealed.) Repealed by Act of 1951, 15 Geo. 6 No. 46, s. 7.

30A. Auditor-General to be permanent head of his department. (1) Not­withstanding anything to the contrary contained in this Act. or in any

22

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other Act. or law. or rule of law. or process of law. the Auditor-General shall in addition to the powers and duties conferred and imposed upon him by or pursuant to "The Audit Acts. 1874 to 1936." with respect to his department and the inspectors and other officers employed therein. have and be charged with all the powers. privileges. and duties of a per­manent head of a department under "The Public Service Acts. 1922 to 1924." and the said lastmentioned Acts shall be read and construed accordingly.

Subsection (2) inserted S.4A in Public Service Acts, 1922 to 1960, see title PUBLIC SERVICE.

31. Auditor-General to report defaulters and generally to communicate with Treasurer. The Auditor-General shall transmit to the Treasurer the name of any Public Accountant or other person failing to comply with any of the provisions contained in this Act and shall from time to time communicate with the Treasurer upon all matters relating to the collection receipt and expenditure of the public and other moneys referred to herein.

For relevant offences, see Criminal Code. ss. 442. 498. title CRIMINAL LAW.

PART III-AUDIT AND EXAMINATION OF ACCOUNTS, ETC.

32. (Repealed.) Repealed by Act of 1951, 15 Oeo. 6 No. 46, s. 8.

33. Auditor-General to examine accounts and to discharge Treasurer. The Auditor-General on receipt by him of the Cash Sheet referred to in section twenty-two of this Act shall compare the debit and credit entries with the supporting Abstracts and Vouchers forwarded therewith and with the Bank Sheets provided for in sections twenty and twenty-one of this Act and shall examine and ascertain whether the moneys mentioned therein have been debited or credited to the proper heads of receipt and expendi­ture respectively.

He shall also ascertain whether the moneys mentioned on the debit side of the said Cash Sheet have been duly paid over to the Public Account and whether the sums mentioned as paid on the credit side of the said Cash Sheet have been actually and duly disbursed under competent authority and on the prescribed certificates and shall allow and discharge the Treasurer for all Receipts which shall be found correct in the par­ticulars hereinbefore mentioned and for all Payments made in pursuance of the Warrants under the hand of the Governor and which shall be supported by proper abstracts or vouchers.

Public Account, see s. 8. Warrants. see ss. 9-12.

34. Auditor-General to examine Treasury accounts. The Auditor-General on receipt by him of the returns required to be furnished by Public Accountants receiving or collecting moneys as hereinbefore provided shall examine and compare the same with the said Cash Sheets and with the said vouchers and documents and shall allow and discharge every such public accountant for all sums shown to have been by him respectively received or collected and duly accounted for as hereinbefore provided and shall disallow and surcharge such Public Accountant all sums wilfully or negligently omitted to be received or collected by him and all sums not duly paid in by him to the credit of the proper head of receipt in the

AUDIT ACTS, 1874 TO 1960 ss.30A-37 659

Treasury and all such surcharges shall be transmitted by the said Auditor­General to the Treasurer to be by him enforced against such public accountant.

A right of appeal against disallowances and surcharges is given to Public Accountants by s. 36.

Returns by Public Accountants, see ss. 13, 14.

35. Local detailed audit of receipts and disbursements. The Auditor­General or such officers of his staff a& he may from time to time appoint shall visit and inspect the Treasury and the various Public Accounting Offices in Brisbane and throughout the colony as often in each year as circumstances will permit (provided that the said public offices in Brisbane shall be so visited and the accounts audited once at the least in every three months and the several offices throughout the country not less frequently than once in every six months) and shall carefully examine and audit the books accounts and vouchers in such offices aforesaid and shan ascertain whether the whole of the revenue collections have been duly accounted for and also whether the moneys received from the Treasury for that purpose have been duly and properly paid to the several persons entitled to receive the same.

On the completion of such examination the Auditor-General shall transmit to the Treasurer a report containing such particulars as to the state of such offices and of the books accounts and vouchers therein as he may consider requisite and necessary and such report shall contain a statement of surcharges in respect of all sums found on such examination to have been irregularly and negligently omitted to be collected or not duly accounted for and of all payments for which the necessary receipts and vouchers shall not have been produced.

36. Accountants to have right of appeal to the Governor in Council. In all cases in which a Public Accountant may be dissatisfied with any disallowance or surcharge in his accounts made by the Auditor-General such Public Accountant shall have a right of appeal to the Governor in Council who after such investigation as may be considered equitable may make such order directing the relief of the appeIlant whoIly or in part from the disallowance or surcharge in question as shall appear to the Governor in Council to be just and reasonable and the Auditor-General shall govern himself accordingly.

Disallowances and surcharges, see s. 34.

37. No sum to be allowed without voucher unless by order of the Governor in Council. No sum shall be allowed to have been duly received or paid without a written voucher for the actual receipt or payment thereof every sum so claimed to be allowed notwithstanding any allegation of papers having been lost or destroyed or of the impossibility of obtaining the prescribed voucher or vouchers except on application to the Governor in Council who upon satisfactory evidence being produced that the requisite papers have been lost or destroyed or that it is not possible to replace them shall order that the said sum shall be allowed or disallowed as the case may be and shall make such other order in the premises as he shaIl think fit which order shall be binding on Her Majesty and all other parties and be acted on accordingly.

The word "thereof" after "payment" appears to be an error. Semble, the word "of" was intended.

660 AUDIT Vol. 1

38. Proviso for imperfect vouchers. When a voucher produced for a sum of money disbursed shall be defective from the want of any certificate or other document which ought to have accompanied it or in any other particular it shall be lawful for the Auditor-General upon proof being made to his satisfaction that the Public Accountant did not wilfully neglect to procure such certificate or document and that the sum specified in the voucher has been actually and properly disbursed to admit such voucher as a sufficient discharge of the said Public Accountant and to allow the amount of the same to his credit.

39. Disallowances for want of vouchers or for imperfect vouchers to be reported. In all cases where any sum of money shall be disallowed in consequence of the absence of a written voucher or upon an imperfect voucher or of an incorrect certificate the particulars and amount of such disallowance shall be reported to the Treasurer by the Auditor-General and the amount thereof shall be retained or stopped from any moneys payable to such Public Accountant and shall be deemed and taken to be money paid by Her Majesty to the use of such Public Accountant at his request subject to appeal to the Governor in Council as hereinbefore provided.

40. Certain departments may be exempted from inspection or detailed audit. It shall be lawful for the Governor with the advice aforesaid to exempt from the inspection referred to in sections thirty-four and thirty­five of this Act or from detailed audit by the Auditor-General but not from appropriation audit by him the accounts of receipt and expenditure of any department or office the peculiar duties constitution or circumstances of which may render such exemption expedient

Provided that a report setting forth the department or office so exempted shall be laid before both Houses of Parliament if Parliament be then sitting within seven days after such exemption shall have been directed as aforesaid and if Parliament be not then sitting then within seven days after the next meeting of Parliament.

Amended by the Acts Citation Act of 1903, s. 10, title ACTS OF PARLIAMENT.

The reference to both Houses of Parliament must now be read as to the Legislative Assembly alone (Constitution Act Amendment Act of 1922, s. 2 (5)' title CONSTITUTION).

41. Auditor-General may call for persons and papers. The said Auditor­General is hereby authorised and empowered by precept under his hand to 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 and papers in the possession or control of such persons as shall appear to be necessary for the purposes of his examination and it shall be lawful for the said Auditor-General and he is hereby authorised when he shall see occasion to cause search to be made in and extracts to be taken from any book or record in the custody of the Treasurer or in any public office without paying any fee for the same.

As to the right of the Auditor-General to compel production by mandamus, see R. v. Launcestofl City, Ex parte Auditor-General (1923), 19 Tas.L.R. 7.

42. Auditor-General may administer oath. The said Auditor-General is hereby authorised and required to examine upon oath (which oath he is hereby empowered to administer) all persons whom he shall think fit to

AUDIT ACTS, 1874 TO 1960 ss.38-47 661

examine touching the receipt and expenditure of moneys or stores respec­tively affected by the provisions hereof and touching aU other matters and things necessary for the due execution of the powers vested in him by this Act. 43. Persons failing to attend Auditor-General or to give evidence guilty of contempt. Any person who shall fail to attend the said Auditor­General for the purpose of being examined or to produce any account books vouchers or other documents or to answer any lawful question when required so to do by the said Auditor-General shall be liable on any such default to be dealt with as in case of a contempt of court

Expense to persons attending. Provided that where any person i& compelled by the provisions of this Act to attend before the Auditor­General the cost of his attendance shall be assessed determined and allowed by the registrar of the Supreme Court. 44. (Repealed.)

Repealed by Criminal Code, s. 3, title CRIMINAL LAW.

45 and 46. Auditor-General to audit and report on Treasurer's Annual Statement. (1) The Auditor-General shall forthwith upon receipt of the Treasurer's Annual Statement cause the same to be examined. and shall prepare a report upon the Statement. to be called the Auditor­General's Annual Report. showing in what particulars Parliamentary appropriations have been exceeded. or the forms and conditions prescribed by the Principal Act or this Act have not been complied with. and con­taining such other information concerning the several matters referred to in the Principal Act. including votes which have lapsed under the pro­visions of the eighteenth section of that Act, as the Auditor-General may think desirable to submit to Parliament.

(2) He shall also in the Annual Report set forth every case in which default has been made in accounting for public or other moneys, and all sums disallowed in the ordinary vouchers or upon imperfect vouchers. or upon incorrect certificates. and any proceedings that have been taken by or against a Public Accountant.

(3) Within seven days after making and signing the Annual Report. if Parliament is then sitting, and if Parliament is not then sitting, then within seven days after the next meeting of Parliament. the Auditor-General shall transmit the same together with the Treasurer's Annual Statement aforesaid to both Houses of Parliament.

Inserted by Act of 1890. s. 13. As to the Treasurer's Annual Statement, see s. 24. As to false accounting by public officers. see Criminal Code, s. 442, title

CRIMINAL LAW. As to sums disallowed in connexion with vouchers, see s. 39. The references to both Houses of Parliament must now be read as to the

Legislative Assembly alone (Constitution Act Amendment Act of 1922, s. 2 (5), title CONSTITUTION).

47. Auditor-General to make suggestions for collection and payment. It shall be lawful for the Auditor-General in such yearly report or in any special report which he may at any time think fit to make to recommend any plans and suggestions that he may think worthy of adoption for the better collection and payment of the Consolidated Revenue Fund and other moneys as aforesaid and the more effectual and economical audit and examination of the public account and generally to report upon all matters relating to the same.

The Consolidated Revenue Fund was constituted by the Constitution Act of 1867, s.34, title CONSTITUTION.

662 AUDIT Vol. 1

PART IV-MISCELLANEOUS PROVISIONS

tS. Security to be given. All Public Accountants shall provide security for such sum and in such manner and form as the Governor with the advice of the Executive Council shall from time to time direct for the due performance of their several offices and for the due accounting for and payment of all moneys which shall come to their respective possession or control by reason or virtue of their respective offices services or employments.

The Part heading preceding this section amended by the Acts Citation Act of 1903, s. 10, title ACTS OF PARLIAMENT.

49. (Repealed.) Repealed by Criminal Code, s. 3, see title CRIMINAL LAW.

50. (Repealed.) Repealed by Criminal Code, s. 3, see title CRIMINAL LAW.

51. Governor in Council may frame regulations. The Governor with the advice aforesaid may frame and promulgate such regulations not incon­sistent with this Act as may appear to be necessary for the due care and management of the public moneys and for the more effectual record check and audit of all receipts and disbursements on account of the public service and may direct what books accounts or other instruments shall be kept in the respective offices of the Treasurer and Auditor-General and in any other public office or department

To be laid before Parliament. And all such regulations shall be laid before both Houses of Parliament within fourteen days after the making thereof if Parliament is then sitting and if not then within fourteen days after the next meeting of Parliament.

Regulations were made by virtue of this section on 24 April 1908, Gazette Jan.-June 1908, p. 1153. Regulations 77 and 78 were revoked by Order in Council of 16 April 1959, Gazette Mar.-Apr. 1959, p.2267.

As to the reference to "both Houses of Parliament," see note to s. 40.

52. References to other Acts. Any reference in this Act to any other Act shall be taken to include a reference to any later Act amending or in substitution for that other Act.

Original s. 52 repealed by Statute Law Revision Act of 1908, s. 2, and new s. 52 inserted by Act of 1951, 15 Geo. 6 No. 46, s. 9.

53. Short title. This Act may be cited as "The Audit Act of 1874." For collective title, see Statutory Salaries and Allowances Act of 1960, 9 Eliz.2

No. 40, s.5.

AUDIT ACTS, 1874 TO 1960 ss. 48·53. Sch. 663

[Section 9] SCHEDULE WARRANT

To the Auditor-General. The amount of moneys likely to become due and payable out of the Public Account

during now next is pounds shillings and pence and the services and purposes for which the same will be required

are as follows (that is to say) :-

For Services payable out of the For Consolidated Revenue Fund

Head and Year of Appropriation

I

TOTAL .. ..

Dated thIS day of

I CERTIFY that the sums abovementioned are now legally available for and applic­able to the services and purposes respec­tively above set forth.

Dated this day of

Auditor-General.

Services payable out of the Trust Fund

Amount

Purpose

--- -- --

.. . . .. .. £

187 Treasurer or Deputy.

To the Treasurer of Queensland. You are hereby authorised to issue out

of the Public Account the amount above set forth and for so doing this shall be your sufficient warrant.

Given under my hand the day of

Governor.