Document ID: chunk:federal_register_of_legislation:C2004A02018:body:0:p20
Version: federal_register_of_legislation:C2004A02018
Segment Type: other
Provision Reference: 
Character Range: 47501–50405

year
28. Section 36 of the Principal Act is amended—
      (a) by omitting "Every appropriation" and substituting "Subject to sub-section (2), every appropriation"; and

      (b) by omitting the proviso and substituting the following sub-section:
    "(2) Where moneys appropriated out of the Consolidated Revenue Fund for the service of a financial year have been advanced to an accounting officer for the purpose of making payments for purposes of a kind declared by the regulations to be purposes to which this sub-section applies, the moneys so advanced shall be, and shall be deemed to have been, available for making those payments notwithstanding that the financial year closed before the payments were completed, and, for that purpose, the appropriation, whether the financial year closed before or after the commencement of this sub-section, shall be deemed not to have lapsed.".

Refunds from Consolidated Revenue
29. Section 37a of the Principal Act is amended by omitting from paragraph (a) "received by the Commonwealth and".

Heading to Part VI
30. After the heading to Part VI of the Principal Act the following heading is inserted:

"Division 1—Audit and Inspection of Accounts".

Banker to forward bank statements and certificates to Minister and Auditor-General
31. Section 38 of the Principal Act is amended by omitting "moneys forming part of the Commonwealth Public Account" and substituting "public moneys".
32. Sections 39 and 40 of the Principal Act are repealed and the following section is substituted:

Accounts and records
"40. The Minister shall cause to be kept proper accounts and records of receipts of, and payments out of, public moneys complying with the provisions of this Act and of the regulations concerning the manner in which those accounts and records are to be kept.".

Audit
33. Section 41 of the Principal Act is amended—
      (a) by omitting "returns, cash sheet statements, accountable receipts, accounts and receipts sent or made available to him" and substituting "accounts and records kept in accordance with section 40"; and
      (b) by adding at the end thereof the following sub-section:
    "(2) The Minister shall cause to be made available to the Auditor-General such records as the Auditor-General requires for the purpose of carrying out an audit under sub-section (1).".

Auditor-General to examine accounts of revenue
34. Section 41a of the Principal Act is amended by adding at the end thereof "or a prescribed authority".

Special operations of departments
35. Section 41d of the Principal Act is amended by omitting from sub-section (2) "books, vouchers and papers" and substituting "records".

Auditor-General to question matters
36. (1) Section 42 of the Principal Act is amended by omitting from sub-section (1) "and call for such accounts vouchers statements documents and explanations as he may think necessary" and substituting ",