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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, for the audit of public finances, 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
This Act may be cited as the Financial Management and Audit Act 1990 .
The provisions of this Act commence on such day or days as may be fixed by proclamation.
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, writings, 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 or public body, means the Minister for the time being responsible for the administration of that Agency or public body;Auditor-General means a person holding the office of Auditor-General by virtue of section 31 (1) or 68 (2) ;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 body means –and includes the corporation, if any, of which the public body is the governing body;(a) a State authority; or(b) a local authority; or(c) the council, board, trust, trustees or other governing body (however designated) of, or for, a corporation, body of persons, institution, district or place, whose accounts are by law made subject to Part 3 , to the repealed Act or to examination by the Auditor-General; or(d) any such council, board, trust, trustees or other governing body in receipt of a subsidy or grant-in-aid made by the Crown or a State authority –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 ;State authority means a body or authority, whether incorporated or not, that is established or constituted under a written law or under the Royal prerogative, being a body or authority which, or of which the governing authority, wholly or partly comprises a person or persons appointed by the Governor, a Minister, or another State authority, but does not include a Government department;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
(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
(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 .
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.
(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
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.(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.
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 –the written authority of the Governor shall be first sought and obtained by the Treasurer.(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 –(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.
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.
(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 .
(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.(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(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. Submission of financial statements to Auditor-General
(1) The Treasurer, before 30 September in each year, is to submit to the Auditor-General the results and statements prepared in accordance with section 26A(2)(b) and (c) .(2) The Auditor-General is to prepare a report on the results and statements referred to in subsection (1) in sufficient time to enable the Treasurer to table the Treasurer's annual report in accordance with section 26C .
(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 –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.(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 –
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. Heads of Agencies to forward financial statements, &c., to Auditor-General
A Head of Agency other than the Auditor-General shall, as soon as possible and within 45 days after the end of each financial year, forward to the Auditor-General a copy of the financial statements referred to in section 27 (1) (c) relating to that financial year.
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–and shall, within the next 7 sitting days of that House, cause copies of the annual report to be laid before that House.(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–(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 - Audit
Division 1 - The Auditor-General and Deputy Auditor-General
31. Appointment of Auditor-General
(1) There shall be an Auditor-General who shall be appointed by the Governor, and who shall not, except as provided in this Part, be subject to the State Service Act 2000 .(2) . . . . . . . .(3) Subject to section 33 , an appointment under this section shall be for a term of not less than 5 years or until retirement as provided by that section.
32. Terms and conditions of appointment of Auditor-General
. . . . . . . .(1) In this section –accumulation scheme means the Tasmanian Accumulation Scheme established under the Public Sector Superannuation Reform Act 1999 ;complying superannuation scheme means a complying superannuation fund as provided by the law of the Commonwealth;contributory scheme means the superannuation arrangements provided by Part 4 of the Retirement Benefits Regulations 1994 ;Secretary means the Secretary of the responsible Department in relation to this Part.(2) . . . . . . . .(2A) After 30 September 1996, the Auditor-General is to be paid a salary in respect of a financial year at a rate that is the average of the rates of salary payable to the Auditors-General in South Australia and Western Australia at the beginning of that financial year.(2B) In addition to the salary payable under this Act, the Auditor-General is entitled to be paid any travelling allowances and other allowances as the Governor determines and, until the Governor makes a determination under this subsection, is entitled to be paid the same travelling allowances and other allowances as are applicable to a Head of a State Service Agency.(2C) The Auditor-General is entitled to be paid out of the Consolidated Fund.(2D) Any allowance payable to the Auditor-General under this Act is to be paid out of the Consolidated Fund.(2E) The Consolidated Fund is appropriated to the extent necessary for the purposes of subsections (2C) and (2D) .(3) The Auditor-General is entitled to the same leave of absence, whether recreation leave or leave of any other kind, as that to which the Auditor-General would have been entitled under the State Service Act 2000 , if the Auditor-General were a State Service employee, but only in the circumstances and subject to the conditions that are applicable in respect of such an employee.(4) A person appointed as Auditor-General is taken to be an employee for the purposes of the Long Service Leave (State Employees) Act 1994 .(4A) Where a person is appointed as Auditor-General –(a) he or she is not eligible to become a member of the contributory scheme; and(b) the application of the Public Sector Superannuation Reform Act 1999 extends to the Auditor-General as if he or she were an employee for the purposes of that Act; and(c) subject to subsection (4B) , he or she is to be a member of the accumulation scheme.(4B) The Auditor-General may elect by notice in writing given to the Secretary, either before or after commencing the duties of that office, to become a member of a complying superannuation scheme other than the accumulation scheme.(4C) The Auditor-General is entitled to employer superannuation contributions at the rate specified in the Public Sector Superannuation Reform Act 1999 .(4D) Subsections (4A) , (4B) and (4C) do not apply to a person who, immediately before his or her appointment as Auditor-General, was a contributor to the contributory scheme.(4E) Where an election is made under subsection (4B) , the Secretary is not required to pay superannuation contributions into a complying superannuation scheme if that scheme does not accept payment by electronic funds transfer.(5) A State Service officer or State Service employee appointed as Auditor-General is entitled to retain all existing and accruing rights as if the service of that person as Auditor-General were a continuation of service as a State Service officer or State Service employee.(6) Where a person ceases to hold office as Auditor-General and becomes a State Service officer or State Service employee, the service of that person as Auditor-General shall be regarded as service in the State Service for the purpose of determining rights as a State Service officer or State Service employee.
34. Auditor-General not be a member of Parliament
A person who is a member of a House of Parliament of the Commonwealth, or of a State or Territory of the Commonwealth, or a candidate for election as a member of such House of Parliament, is disqualified from being appointed to the office of Auditor-General, and if a person holding that office becomes a candidate for election as such a member, that person vacates the office of Auditor-General.
35. Auditor-General removable by Parliament only
The Auditor-General shall not be removed from office as Auditor-General unless a resolution for that removal is passed by both Houses of Parliament.
36. Power of the Governor to suspend Auditor-General
(1) At any time when Parliament is not sitting the Governor may suspend the Auditor-General from office as Auditor-General for incapacity, incompetence or misbehaviour, in which case the person holding office as Deputy Auditor-General shall act in the office of Auditor-General.(2) Where the Governor suspends the Auditor-General from office, the Governor shall cause to be laid before each House of Parliament, within the next 7 sitting days of that House after that suspension, a full statement of the cause of that suspension.(3) If a resolution is presented to the Governor by either House of Parliament, within 20 sitting days of that House after a statement under subsection (2) is laid before it, requesting that the Auditor-General be restored to that office, the Auditor-General shall be restored accordingly.(4) If no such resolution is so presented, the Governor shall within 30 days of the expiration of the period mentioned in subsection (3) confirm the suspension, and declare the office of Auditor-General to be, and that office shall become, vacant.
37. Requirement to comply with Ministerial Directions and Commissioner's Directions
The Auditor-General is to comply with any Ministerial Directions and Commissioner's Directions, within the meaning of the State Service Act 2000 , that relate to the Auditor-General or the Tasmanian Audit Office except so far as, in the opinion of the Auditor-General, they are inconsistent with the functions, powers or duties of the Auditor-General under this Act.
38. Appointment of Deputy Auditor-General
Subject to and in accordance with the State Service Act 2000 , a person shall be appointed or employed as Deputy Auditor-General, and the person so appointed or employed shall–(a) act as Auditor-General during any illness, suspension or absence of the Auditor-General, and during any vacancy in that office; and(b) while so acting, exercise the powers and perform the duties of the Auditor-General and receive salary at the same rate as that payable to the Auditor-General.
Division 2 - Audits
39. Auditor-General to audit accounts
The Auditor-General shall, except as provided in section 45 , be the auditor of the accounts of the Treasurer, of all Government departments and public bodies and of the financial administration of each appropriation referred to in Column 1 of Schedule 2 .
40. Reports on financial statements
(1) On performing an audit under this or any other Act of the financial statements of the Treasurer, a Government department, a public body or the financial administration of an appropriation referred to in Column 1 of Schedule 2 , the Auditor-General must, except as provided by any other written law, make a report on those financial statements in accordance with this section.(2) Subject to subsection (3) , a report made under subsection (1) –(a) is to include an opinion as to whether the financial statements have been drawn up so as to present fairly the financial transactions during the period specified in the statements and the financial position at the end of that period; and(b) may include particulars of any other matter arising from the audit which the Auditor-General considers should be included in the report.(3) Where, under this or any other Act, the financial statements are not required to make full disclosure of financial position, the Auditor-General's opinion as to financial position may be limited to such components of financial position as may be specified in the Treasurer's Instructions and such other components of financial position as are included in those statements.
41. Power of Auditor-General to dispense with audits of certain public bodies
(1) The Auditor-General may dispense with the audit of a particular public body or the audits of public bodies included in a class or category of public bodies if, in the opinion of the Auditor-General, there is sufficient cause to do so.(2) The Auditor-General may exercise any of the powers and perform any of the duties of the Auditor-General under this Act in respect of the audit of a public body notwithstanding that the audit of that public body has been dispensed with pursuant to subsection (1) .
42. Duty to forward accounts to Auditor-General
(1) The Auditor-General may, by notice in writing given to a member of the council, board, trust, trustees or other governing body (however designated) of a public body require that member to forward to the Auditor-General the financial statements of that public body within the time prescribed by law, or where no time is so prescribed, within such time as may be determined by the Auditor-General.(2) The financial statements shall be in such form as may be required under any written law or under the Treasurer's Instructions or, if no such form is so required, in such form as the Auditor-General may direct.(3) A member of the council, board, trust, trustees or other governing body (however designated) of a public body who fails to comply with a requirement under subsection (1) is guilty of an offence and is liable on summary conviction to a fine not exceeding 20 penalty units.(4) In a prosecution for an offence under subsection (3) it is a defence if the person charged can show that at the relevant time the financial statements of the public body were not in the possession or custody of, or under the control of, that person, unless the lack of possession, custody or control arose from a wrongful act or omission on the part of that person.
43. Duties and powers of Auditor-General as to audits
The Auditor-General shall perform the audits required by this or any other Act in such manner as the Auditor-General thinks fit having regard to –(a) this Act and any other relevant written law relating to the financial management of the Government department or public body concerned; and(b) recognized professional auditing standards and practices –and, in performing any such audit, the Auditor-General may take into account any other matter that –(c) affects the economy, efficiency or effectiveness of any Government department or public body; or(d) the Auditor-General considers appropriate.
44. Power of Auditor-General to investigate
The Auditor-General may –(a) at any time conduct any investigation that the Auditor-General considers necessary concerning any matter relating to the accounts of the Treasurer, a Government department, or a public body or to public money, other money or money of a statutory authority or to public property or other property; and(b) carry out examinations of the economy, efficiency and effectiveness of Government departments, public bodies or parts of Government departments or public bodies.
45. Audit of the financial statements of the Auditor-General
(1) The Governor may appoint a registered company auditor within the meaning of the Corporations Act, other than the Auditor-General or an officer employed in the Audit Department, to perform an audit of the financial statements relating to that Department.(2) A person who performs an audit under subsection (1) is entitled to such fee as the Treasurer may determine.(3) An audit under subsection (1) shall be performed in accordance with recognized professional auditing standards and practices.(4) A report of an audit under subsection (1) shall include an opinion with respect to the matters referred to in section 40 (a) and may include particulars of any other matters arising from the audit that the auditor considers should be included in the report.(5) The Auditor-General shall append to the annual report of the Auditor-General prepared under Division 3 a copy of the report issued by an auditor appointed under subsection (1) on the completion of the audit of the financial statements referred to in that subsection.
46. Auditor-General may appoint person to audit, &c.
(1) The Auditor-General may in writing appoint an officer employed in the Audit Department or some other suitable person to carry out the whole or a part of an audit or investigation that the Auditor-General is required by this Act or any written law or by arrangement to carry out or for any other purpose of this Act.(2) A person so appointed –(a) may exercise all the powers conferred on the Auditor-General under sections 47 , 48 and 49 ; and(b) in accordance with any directions in writing given to him by the Auditor-General, shall report in writing to the Auditor-General on completion of the audit or investigation; and(c) except in the case of an officer employed in the Audit Department, is entitled to such fee for the audit as the Auditor-General may determine.(3) The Auditor-General may continue to exercise all or any of the powers of the Auditor-General in respect of an audit notwithstanding that a person has been appointed under subsection (1) to carry out the whole or a part of that audit.
(1) For the purposes of an audit performed under this Act or for any other purpose of this Act, the Auditor-General is entitled to full and free access at all reasonable times at no cost to inspect –that is or are in the possession, custody or control of any person.(a) all documents and such other information and records which the Auditor-General considers necessary for the purpose of this Act; and(b) public money, other money or money of a public body; and(c) public property or other property –(2) The Auditor-General may make copies of, or extracts from, any of those documents or other information or records.(3) A person who is in possession of any such accounts, information, documents or records, public money or other money or money of a public body or public property or other property and who fails at any reasonable time, on request by the Auditor-General or a person appointed by the Auditor-General, to produce to the Auditor-General or person so appointed such information, documents, records, money or property as may be specified in the request is guilty of an offence and is liable on summary conviction to a fine not exceeding 40 penalty units.
48. Financial institution to furnish information
(1) Whenever requested to do so by the Auditor-General, the manager or person in charge of or responsible for an account held by a financial institution in which public money or other money or money of a public body has been deposited shall provide the Auditor-General with such statements, certificates and information regarding any account relating to such money as the Auditor-General specifies.(2) A manager or other person who fails to provide the Auditor-General with statements, certificates or information as required by subsection (1) is guilty of an offence and is liable on summary conviction to a fine not exceeding 40 penalty units.
49. Power to require information from officers
(1) In this section, officer includes –(a) a person who is employed by or in a Government department or public body under the provisions of any industrial award or agreement; and(b) a person who performs a service for a Government department or public body whether for remuneration or not.(2) The Auditor-General may require an officer to provide the Auditor-General with such information or explanation as may be necessary for the purpose of an audit or investigation under this Act.(3) An officer who is required to provide any such information or explanation and who without reasonable excuse fails to comply with that requirement within 14 days after receiving notification of it is guilty of an offence and is liable on summary conviction to a fine not exceeding 40 penalty units.
50. Power to call for persons and papers
(1) The Auditor-General may, by notice in writing given to a person named in the notice, require that person –(a) to appear personally before the Auditor-General at a time and place specified in the notice; and(b) to answer fully any question that may be put to that person for the purpose of the exercise of the powers of the Auditor-General under this Act; and(c) to produce to the Auditor-General such accounts, records, books, vouchers, documents, computer tapes and disks and papers in the possession or custody of that person as may be necessary for the purpose of the exercise of any such power.(2) A person of whom a requirement is made under subsection (1) and who fails to comply with that requirement is guilty of an offence and is liable on summary conviction to a fine not exceeding 40 penalty units.(3) Where a person is required under subsection (1) to attend before the Auditor-General, that person is entitled to be paid such expenses as the Auditor-General deems reasonable.(4) The Auditor-General may cause a search to be made in, and extracts to be taken from, any book, document, system or record in the custody of the Treasurer or in any public office or office of a public body, without paying any fee.
51. Power to administer oath or affirmation
(1) The Auditor-General may examine on oath or affirmation all persons whom the Auditor-General thinks fit to examine respecting all matters and things necessary for the due performance and exercise of the duties and powers vested in the Auditor-General under this Act or any other written law.(2) For the purposes of subsection (1) , the Auditor-General may administer an oath or affirmation.
52. Requirement to answer questions
A person is required to answer fully a question put to that person by the Auditor-General under this Part, notwithstanding that the answer may tend to incriminate that person, but any answer given shall not be admitted in evidence in any criminal or civil proceedings against that person, except proceedings for an offence against this Part.
The Auditor-General may submit to the Attorney-General or Solicitor-General a case in writing as to any question concerning the powers, or the discharge of the duties, of the Auditor-General or a question of law relating to an audit and the Attorney-General or Solicitor-General, as the case may be, shall give a written opinion on the case to the Auditor-General.
54. Communication with Ministers
The Auditor-General shall notify the appropriate Minister of all matters arising out of the exercise of the powers and the performance of the Auditor-General's duties under this Act or any other written law that are, in the opinion of the Auditor-General, of sufficient importance to justify doing so.
No action or claim for damages shall lie against the Auditor-General acting in good faith or any other person so acting on behalf of the Auditor-General and with the Auditor-General's authority for or on account of anything done or omitted to be done, or ordered or authorized to be done or omitted to be done, which purports to be done or omitted to be done pursuant to this Act unless it is proved that the act was done or omitted to be done, or ordered or authorized to be done or omitted to be done, maliciously and without reasonable and probable cause.
(1) The Treasurer shall, after consultation with the Auditor-General, determine whether a fee is to be charged for an audit under this Act and the amount of that fee.(2) Any such fee for an audit is a debt due to the Crown and may be recovered as such in a court of competent jurisdiction by the Treasurer.
Division 3 - Reports
57. Tabling of Auditor-General's reports on Government departments and public bodies
(1) The Auditor-General, on or before 31 December in each year, is to report to Parliament in writing on the audit of Government departments and public bodies in respect of the preceding financial year.(2) A report under subsection (1) is to include details of all public bodies the audits of which have been dispensed with under section 41(1) and may describe the public bodies by their name or by reference to the classes or categories of public bodies in which they are included.(3) The Auditor-General, as soon as practicable after completing a report on an investigation or examination pursuant to section 44 is to submit that report to Parliament.(4) The Auditor-General may, in a report submitted under subsection (1) or (3) , recommend any plans and suggestions in respect of the economy, efficiency or effectiveness of a Government department or public body and any other matters which the Auditor-General considers appropriate.(5) If the Auditor-General is unable to comply with subsection (1) or (3) by reason of the fact that either House of Parliament is not sitting, the Auditor-General is to immediately –and, on the next sitting-day of that House, is to cause copies of the report to be laid before that House.(a) forward copies of the 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 report available to the public –(6) The Auditor-General, in writing, is to notify the Treasurer and, in relation to a report referred to in subsection (3) , any Minister responsible for the activity to which the report relates of the Auditor-General's intention to submit the report to Parliament, at least 5 days before the report is to be submitted.
58. Reports on financial statements
(1) The Auditor-General shall provide a report on the Treasurer's financial statements, as referred to in section 26 (1) , to the Treasurer within sufficient time to enable the Treasurer to comply with section 26 (2) .(2) The Auditor-General shall provide the report on the financial statement of an Agency, as referred to in section 27 (1) , to the Head of Agency in sufficient time to enable the Head to comply with that subsection.
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 –and in each case notify the officer, in writing, of the determination or decision.(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 –(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) .
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.
(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.
(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 - Public bodies
63. Auditor-General, &c., to take action in respect of losses
(1) Where the Auditor-General or a member of the council, board, trust, trustees or other governing body of a public body is of the opinion that any loss, deficiency, destruction or damage with respect to any money or any property may have occurred under circumstances which could render an employee of the public body liable to pay an amount to the public body, the Auditor-General or member may direct than 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 or member referred to in subsection (1) shall, having regard to all the circumstances of the case –and in each case notify the employee, in writing, of the determination or decision.(a) determine that the employee shall be liable under section 64 and determine in accordance with the regulations the amount that the employee is liable to pay to the public body; or(b) decide to take no further action –(4) If it comes to the notice of the Auditor-General or member referred to in subsection (1) 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 or other person shall report the matter in writing to the Commissioner of Police.(5) The Auditor-General or member referred to in subsection (1) shall not withhold or delay any evidence for the purpose of any prosecution arising from an action instituted under subsection (4) .
The liability of an employee of a public body who contributes to, or causes, a loss, deficiency or damage to any money or any property as mentioned in section 63 (1) shall be in accordance with the regulations.
(1) A public body may recover from its employee by action in a court of competent jurisdiction the amount for which the employee is stated to be liable in a determination made under section 63 .(2) In any such proceedings the court may have regard to, but is in no way bound by, the determination.
PART 5 - Miscellaneous
The Governor may make regulations for the purposes of this Act.
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.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 |
SCHEDULE 3The 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 .