Audit Act 1901

Clare Allen dmbeev 2 0 1999-11-17T11:34:00Z 2000-08-24T08:07:00Z 2000-08-24T08:07:00Z 154 -32766 -32766 Attorney-General's Department 0 0 0 0.0000 Audit Act 1901 Act No. 4 of 1901 as amended [Note: This Act is repealed by Act No. 152 of 1997] This compilation was prepared on 23 August 2000 taking into account amendments up to Act No. 189 of 1997 The text of any of those amendments not in force on that date is appended in the Notes section Prepared by the Office of Legislative Drafting, Attorney ‑ General’s Department, Canberra       Contents Part I—Preliminary 1   Short title and commencement [ see Note 1] ............... 2   Interpretation ................................. 2AA   Amounts deducted or set off deemed to be received or paid ...... 2A   Application of Act .............................. 2AB   Responsibilities of Secretaries ....................... Part II—The Auditor ‑ General 3   Appointment of Auditor ‑ General ................ 4   Remuneration of Auditor ‑ General ............... 4A   Leave of absence ............................... 4B   Resignation .................................. 5   Incapacity for other position ........................ 5A   Auditor ‑ General to retire at sixty ‑ five ....... 6   Rights of officers preserved ........................ 7   How removed from office or suspended ................. 7A   Removal taken to be retirement on ground of invalidity ........ 7B   Retirement on ground of invalidity under the Superannuation Acts . 8   Acting appointment ............................. 9A   Remuneration of Acting Auditor ‑ General ........... 11   Auditor ‑ General may appoint persons to inspect and audit accounts, and to carry out efficiency audits 11A   Annual report of Auditor ‑ General ............... 12   Reports by Auditor ‑ General to Minister ............ 13   Auditor ‑ General may call for persons and records ...... 14   Auditor ‑ General may administer oath ............. 14A   Application of sections 13 and 14 ..................... 14B   Auditor ‑ General to have access to accounts and records .. 14C   Secrecy .................................... 15   Auditor ‑ General may obtain opinion ............. Part III—Accounting officers 16   Persons subject to Act ............................ 18   Overdrafts not to be arranged without authority ............. Part IV—Collection of moneys and securities 20   Minister may agree with any bank for conducting business ...... 21   Commonwealth Public Account etc. ................... 21A   Investment of moneys in Commonwealth Public Account ....... 22   Accounting officers to pay money etc. to Minister or bank etc. .... 23   Minister to pay money daily into bank .................. 24   Accounting officers to furnish statements ................ 25   Private moneys collected by officers etc. ................. 26   Securities to be dealt with as directed ................... Part V—Payment of moneys 29   Notional items ................................ 30   Notional items taken to be items ...................... 31   Drawing of money from Commonwealth Public Account ....... 32   Minister may make payments from Commonwealth Public Account 33   Secretary may make allocations in accordance with authorisation of Minister 33A   Warrant procedure to apply to transfers between accounts ...... 33B   Warrants not required for certain expenditure .............. 34   Duties of paying, authorising and certifying officers .......... 34A   Act of grace payments ........................... 35   Certain amounts deemed appropriated .................. 35A   Transfer of functions between Departments ............... 36   Payments made after close of financial year ............... 36A   Debiting of expenditure charged to Minister’s advance ........ 36B   Salary votes .................................. 36C   Application of repayments of expenditure ................ 37   Power to vary the annual appropriation .................. 37A   Refunds from Consolidated Revenue ................... 37B   Power of Minister to make certain payments without production of probate or letters of administration Part VI—Audit and inspection Division 1—Audit and inspection of accounts 38   Banker to forward bank statements and certificates to Minister and Auditor ‑ General 40   Accounts and records ............................ 41   Audit ...................................... 41A   Auditor ‑ General to examine accounts of revenue ...... 41B   Auditor ‑ General to examine accounts of expenditure .... 41C   Auditor ‑ General to examine accounts of stores ....... 41D   Special operations of Departments .................... 42   Auditor ‑ General to question matters .............. 45A   Power to admit certain accounts ...................... 45B   Auditor ‑ General may dispense with detailed audit ...... Division 2—Efficiency audits 48A   Interpretation ................................. 48B   Public authorities of the Commonwealth ................. 48C   Auditor ‑ General to carry out efficiency audits ........ 48D   Efficiency audit extends to examination of certain procedures .... 48E   Investigations and access to premises and records ........... 48F   Reports concerning efficiency audits ................... 48G   Annual report concerning efficiency audits ............... Division 3—Audits of Australian Audit Office 48J   Interpretation ................................. 48K   Audits of Australian Audit Office ..................... 48L   Powers of independent auditor ....................... 48M   Secrecy .................................... 48N   Reports of independent auditor concerning financial audits ...... 48P   Reports of independent auditor concerning efficiency audits ..... Part VII—Statements and their audit 48Q   Interpretation ................................. 49   Minister’s monthly statement of financial transactions ......... 50   Departmental financial statements ..................... 50AA   Financial statements guidelines ...................... 50AB   Aggregate financial statements ...................... 50AC   Amounts may be stated to next higher or lower dollar ......... 50A   Coin to be deemed metal until issued ................... 51   Auditor ‑ General to audit and report .............. 51A   Information in respect of audits ...................... 52   Certain orders and legal opinions to be annexed to Auditor ‑ General’s report 53   Auditor ‑ General’s reports on aggregate financial statements to be transmitted to Parliament 53A   Auditor ‑ General’s reports on Departmental financial statements to be given to Minister administering Department etc. 54   Project performance audits ......................... Part VIII—The Loan Fund 55   Separate account to be kept of Loan Fund ................ 57   Loan Fund expenditure to be covered by Act .............. 58   Suspense accounts .............................. 58A   Receipts taken in reduction of expenditure charged to Loan Fund .. 59   Provisions of Act to apply ......................... Part IX—The Trust Fund 60   Trust Fund .................................. 61   Expenditure of Trust moneys ....................... 62   Provisions of Act to apply in relation to Trust Fund .......... 62A   Trust accounts ................................ 62B   Investment of moneys standing to credit of Trust Fund ........ Part X—Moneys outside Australia and Naval expenditure 63   Moneys etc. outside Australia ....................... 63A   Australian Navy ............................... Part XI—Financial provisions relating to public authorities and certain other bodies Division 1—General 63B   Interpretation ................................. 63C   Application .................................. 63CA   Application of Part to new bodies ..................... Division 2—Public authorities required to keep accounts in accordance with commercial practice 63D   Bank accounts ................................ 63E   Investment of moneys ............................ 63F   Proper accounts to be kept ......................... 63G   Audit ...................................... 63H   Annual report and financial statements .................. Division 3—Public authorities not required to keep accounts in accordance with commercial practice 63J   Bank accounts ................................ 63K   Proper accounts to be kept ......................... 63L   Audit ...................................... 63M   Annual report and financial statements .................. Division 3A—Public authorities audited by company auditors 63MA   Interpretation ................................. 63MB   Discretionary power to report on company auditor ........... 63MC   Discretionary audit of accounts and records by Auditor ‑ General 63MD   Discretionary report by Auditor ‑ General on financial statements 63ME   Access to documents ............................ 63MF   Avoidance of duplication of work ..................... Division 4—Miscellaneous 63N   Definitions .................................. 63P   Audit etc. by arrangement ......................... 63Q   Audit fees ................................... 63R   Auditor ‑ General shall report on all cases of non ‑ compliance Part XII—Penalties 64   Misappropriation of public moneys or stores .............. 64A   Misuse of Commonwealth credit cards .................. 65   Forging or uttering documents ....................... 66   Document in lieu of statutory declaration ................ 67   Persons failing to attend to give evidence etc. .............. 68   Persons taking false oath or making false declaration guilty of perjury Part XIIA—Losses of, and damage to, public property 70AA   Definition ................................... 70AB   Liability in respect of losses etc. ...................... 70AC   Permanent Head to take action in respect of losses etc. ........ 70AD   Recovery of amount ............................. 70AE   Burden of proof ............................... 70AF   Persons not liable twice in respect of same loss etc. .......... 70AG   Application to prescribed authorities ................... Part XIII—Miscellaneous 70AH   Method of paying salary .......................... 70A   Delegation by Minister ........................... 70B   Guarantees by the Commonwealth .................... 70BA   Signing reports concerning certain authorities and other bodies etc. . 70BB   Audit of subsidiaries ............................ 70C   Writing off, and waiver of rights to, certain moneys and stores .... 70D   Exempt accounts ............................... 70E   Liability of Auditor ‑ General etc. ................ 70F   Non ‑ reporting of minor technical breaches .......... 71   Regulations .................................. 72   Directions by officers etc. ......................... 73   Guidelines by Ministers ........................... Notes     An Act to make provision for the Collection and Payment of the Public Moneys the Audit of the Public Accounts and the Protection and Recovery of Public Property and for other purposes Part I — Preliminary   1   Short title and commencement [ see Note 1]     This Act may be cited as the Audit Act 1901 , and shall come into operation on 1 January 1902. 2   Interpretation   (1)   In this Act, unless the contrary intention appears: accounting officer means a person who:   (a)   is charged with the duty of collecting, receiving or accounting for, or collects, receives or accounts for, public moneys;   (b)   is charged with the duty of disbursing, or disburses, public moneys; or   (c)   is charged with the receipt, custody or disposal of, or the accounting for, or receives, has in his custody, disposes of or accounts for, stores. Australian Audit Office means the branch of the Australian Public Service under the direct control of the Auditor ‑ General. Department means:   (a)   a Department of State; or   (b)   a Department of the Parliament; and includes a prescribed authority. enactment means:   (a)   an Act;   (b)   an Ordinance of the Australian Capital Territory; or   (c)   an instrument (including rules, regulations or by ‑ laws) made under an Act or under such an Ordinance. information storage device means:   (a)   a computer;   (b)   papers or other materials on which there are marks, symbols, perforations or other indicators having a meaning for persons qualified to interpret them;   (c)   a disk, tape or other device on which information may be stored; or   (d)   a device, whether electronic or otherwise, capable of storing information. officer means:   (a)   a person who is employed by the Commonwealth;   (b)   a person who:   (i)   constitutes, or is acting as a person constituting, a prescribed authority;   (ii)   is, or is acting as, a member of a prescribed authority or is a deputy of such a member; or   (iii)   is employed by a prescribed authority;   (c)   a member of the Defence Force;   (d)   a member or special member of the Australian Federal Police; or   (f)   a person employed by the Commonwealth (other than a person referred to in a preceding paragraph of this definition) who is included in a class of persons employed by the Commonwealth declared by the regulations to be a class of persons to whom this paragraph applies. Ordinance , in relation to the Australian Capital Territory or an external Territory, includes a law that applies, or the provisions of a law that apply, in the Territory by virtue of an enactment. prescribed authority means a body corporate, or an unincorporated body, established or constituted for a public purpose by or under an enactment, being a body:   (a)   that is declared by the regulations to be a prescribed authority for the purposes of this Act; or   (b)   that is included in a class of bodies so established or constituted declared by the regulations to be a class of prescribed authorities for the purposes of this Act and includes a branch of the Australian Public Service, or a class of such branches, prescribed for the purposes of this definition. public moneys means revenue, loan, trust and other moneys received or held by any person for or on behalf of the Commonwealth or a prescribed authority, and includes all moneys forming part of the Consolidated Revenue Funds, the Loan Fund or the Trust Fund. stores means chattels the property of, or in the possession or under the control of, the Commonwealth or a prescribed authority.   (2)   A reference in this Act to an Appropriation Act for a financial year shall be read as a reference to an Act (whether cited as an Appropriation Act or otherwise) for the appropriation of moneys out of the Consolidated Revenue Fund for the service of that financial year or for specified expenditure in respect of that financial year.   (3)   For the purposes of this Act, where a person collects, receives or holds a cheque or other instrument ordering or authorizing the payment of moneys, being an instrument of a kind that may be lodged with a bank for the purpose of enabling the bank to collect the moneys so payable and credit those moneys to an account with the bank, the person:   (a)   shall be deemed to have collected or received, or to hold, as the case may be, an amount of moneys equal to the sum so payable; and   (b)   if the moneys so payable would, if they had been collected, received or held by him as moneys, be public moneys, shall be deemed to have collected or received, or to hold, as the case may be, an amount of public moneys equal to the sum so payable.   (4)   In this Act, unless the contrary intention appears, a reference to an efficiency audit of operations of a body or person shall be read as a reference to:   (a)   an examination of the functions performed by, and the operations carried on by, the body or person for the purpose of forming an opinion concerning the extent to which those operations are being carried on in an economical and efficient manner; and   (b)   an examination of the procedures that are followed by the body or person for reviewing operations carried on by the body or person, and an evaluation of the adequacy of those procedures to enable the body or person to assess the extent to which those operations are being carried on in an economical and efficient manner.   (5)   In subsection (4), a reference to a body shall be read as including a reference to a Department of State and a Department of the Parliament.   (6)   For the purposes of this Act:   (a)   a provision of this Act authorizing the Auditor ‑ General or another person to have free access to, or to search, accounts or records shall be taken to authorize the Auditor ‑ General or other person, in a case where accounts or records are kept by means of an information storage device, to have free access to, or to search, as the case may be, the information contained in the accounts or records, or in such extracts from the accounts or records as the Auditor ‑ General or other person requests:   (i)   in a form directed by the Auditor ‑ General or other person; or   (ii)   if the Auditor ‑ General or other person has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight;   (b)   a person who is entitled, by or under this Act, to take a copy of, or extracts from, accounts or records is entitled, in a case where accounts or records are kept by means of an information storage device, to take a copy of, or extract from, the information contained in the accounts or records:   (i)   in a form directed by the person; or   (ii)   if the person has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight;   (c)   a requirement under this Act to produce accounts or records to the Auditor ‑ General or to another person shall be taken to include a requirement to produce, in a case where the accounts or records are kept by means of an information storage device, the information contained in the accounts or records, or in such extracts from the accounts or records as the Auditor ‑ General or other person requests:   (i)   in a form directed by the Auditor ‑ General or other person; or   (ii)   if the Auditor ‑ General or other person has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight; and   (d)   a provision of this Act authorizing or requiring the Auditor ‑ General to inspect, examine or audit accounts or records shall, in a case where the accounts or records are kept by means of an information storage device, be taken to include a requirement authorizing or requiring the Auditor ‑ General to be provided with the information contained in the accounts or records, or in such extracts from the accounts or records as the Auditor ‑ General requests:   (i)   in a form directed by the Auditor ‑ General; or   (ii)   if the Auditor ‑ General has not given a direction for the purposes of subparagraph (i)—in a form that can be understood by sight.   (7)   Without limiting the powers of the Auditor ‑ General, or of a person authorized by the Auditor ‑ General, under any other provision of this Act, where the Auditor ‑ General, or a person authorized by the Auditor ‑ General, is entitled, under another provision of this Act, to inspect, examine or audit any accounts or records and those accounts or records are kept by means of an information storage device, the Auditor ‑ General or person so authorized is entitled to be provided with such reasonable facilities for access to that information storage device as he deems necessary for the performance of his functions under this Act. 2AA   Amounts deducted or set off deemed to be received or paid   (1)   This section applies in relation to the Consolidated Revenue Fund, the Loan Fund and the Trust Fund.   (2)   Where an amount payable out of a Fund in relation to which this section applies has been lawfully deducted from, or set off against, an amount payable into the same or another Fund in relation to which this section applies, and, by reason of the deduction or set ‑ off, an amount paid into the second ‑ mentioned Fund is less than it would otherwise have been:   (a)   the amount paid into the second ‑ mentioned Fund shall, for the purposes of this Act, be deemed to be the amount that, but for the deduction or set ‑ off, would have been so paid; and   (b)   the amount deducted or set off shall, for the purposes of this Act, be deemed to have been paid out of the first ‑ mentioned Fund for the purpose for which it was so deducted or set off and to have been so paid at the same time as the amount was paid into the second ‑ mentioned Fund.   (3)   Where an amount payable into a Fund in relation to which this section applies has been lawfully deducted from, or set off against, an amount payable out of the same or another Fund in relation to which this section applies and, by reason of the deduction or set ‑ off, an amount paid out of the second ‑ mentioned Fund is less than it would otherwise have been:   (a)   the amount paid out of the second ‑ mentioned Fund shall, for the purposes of this Act, be deemed to be the amount that, but for the deduction or set ‑ off, would have been so paid; and   (b)   the amount deducted or set off shall, for the purposes of this Act, be deemed to have been paid into the first ‑ mentioned Fund for the purpose for which it was so deducted or set off and to have been so paid at the same time as the amount was paid out of the second ‑ mentioned Fund.   (4)   Where an amount payable out of or into a Fund in relation to which this section applies has been lawfully set off against an amount payable into or out of the same or another Fund in relation to which this section applies and, by reason of the set ‑ off, no amounts are payable out of or into those Funds, the amounts that, but for the set ‑ off, would have been paid out of or into those Funds shall, for the purposes of this Act, be deemed to have been so paid at the time when the set ‑ off took place. 2A   Application of Act   (1)   This Act extends to every Territory, but does not apply to or in relation to revenues, moneys or stores of the Australian Capital Territory, the Northern Territory or an external Territory or the operations of the administration of, or persons in the service of, the Australian Capital Territory, the Northern Territory or an external Territory in relation to the receipt, expenditure or control of any such revenues, moneys or stores.   (2)   Subject to any modifications and exceptions specified in regulations made in pursuance of section 63 or 63A, this Act applies outside Australia and the Territories to and in relation to every person who is or has been an officer, whether or not he is an Australian citizen, and the functions, powers, duties and responsibilities conferred or imposed by this Act on the Minister, the Auditor ‑ General and other specified persons and authorities in relation to persons who are or have been officers, and in relation to public moneys and other matters, are exercisable or shall be performed accordingly.   (2A)   Nothing in this Act renders the Crown liable to be prosecuted for an offence.   (3)   The provisions of this Act do not apply to or in relation to affairs and transactions (including the receipt or expenditure of money) in relation to the Parliamentary Refreshment Rooms except affairs or transactions involving the expenditure of moneys for the purpose of which the Consolidated Revenue Fund has been appropriated. 2AB   Responsibilities of Secretaries   (1)   The Secretary of a Department is responsible for making appropriate arrangements for implementing the provisions of this Act, the regulations and any directions given under this Act or under the regulations in relation to the Department.   (2)   In subsection (1): Department means:   (a)   a Department of State;   (b)   a Department of the Parliament; or   (c)   a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service. Secretary means:   (a)   in relation to a Department of State or a Department of the Parliament—the person who, under the Public Service Act   1922 , holds, or is performing the duties of, the office of Secretary of that Department; or   (b)   in relation to a branch or part of the Australian Public Service referred to in paragraph (c) of the definition of Department in this subsection—the person who has the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service so far as those powers relate to that branch or part of that Service.   (3)   Subsection (1) applies in relation to the Australian Security Intelligence Organization as if the reference to the Secretary were a reference to the Director ‑ General of Security, and a reference to a Department were a reference to the Organization.   (4)   Subsection (1) applies in relation to the Australian Secret Intelligence Service as if the reference to the Secretary were a reference to the Director ‑ General of the Australian Secret Intelligence Service and a reference to a Department were a reference to the Australian Secret Intelligence Service.   (5)   Subsection (1) applies in relation to the Australian Federal Police as if the reference to the Secretary were a reference to the Commissioner of Police and a reference to a Department were a reference to the Australian Federal Police. Part II — The Auditor ‑ General   3   Appointment of Auditor ‑ General     The Governor ‑ General may appoint some person to be Auditor ‑ General for the Commonwealth. 4   Remuneration of Auditor ‑ General   (1)   The Auditor ‑ General shall be paid such remuneration as is determined by the Remuneration Tribunal.   (2)   The Auditor ‑ General shall be paid such allowances as are prescribed.   (3)   This section has effect subject to the Remuneration Tribunal Act   1973 .   (4)   Remuneration and allowances payable to the Auditor ‑ General under this section shall be a charge upon, and paid out of, the Consolidated Revenue Fund, which, to the necessary extent, is hereby appropriated accordingly. 4A   Leave of absence   (1)   Subject to section 87E of the Public Service Act 1922 , the Auditor ‑ General has such recreation leave entitlements as are determined by the Remuneration Tribunal.   (2)   The Minister may grant the Auditor ‑ General leave of absence, other than recreation leave, on such terms and conditions as to remuneration or otherwise as the Minister determines. 4B   Resignation     The Auditor ‑ General may resign the office of Auditor ‑ General by writing signed by the Auditor ‑ General and delivered to the Governor ‑ General. 5   Incapacity for other position   (1)   The Auditor ‑ General shall not during his continuance in such office be capable of being a member of the Executive Council of the Commonwealth or of any State thereof or of either House of the Parliament of the Commonwealth or of any State thereof.   (2)   The Auditor ‑ General shall be deemed to have vacated his office:   (a)   if he directly or indirectly engages in any paid employment outside the duties of his office or in any trade or business except as a member of any registered company;   (b)   if he becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his creditors or makes an assignment of his remuneration for their benefit; or   (c)   if he is absent from duty, except on leave of absence granted by the Minister, for 14 consecutive days or for 28 days in any 12 months. 5A   Auditor ‑ General to retire at sixty ‑ five     The Auditor ‑ General shall cease to hold office upon attaining the age of sixty ‑ five years. 6   Rights of officers preserved   (2)   If any officer in the public service of a State is appointed Auditor ‑ General he shall have the same rights as if he had been an officer of a department transferred to the Commonwealth and were retained in the Australian Public Service. 7   How removed from office or suspended   (1)   The Auditor ‑ General shall hold his office during good behaviour and shall not be removed therefrom unless an address praying for such removal shall be presented to the Governor ‑ General by the Senate and the House of Representatives respectively in the same session of the Parliament.   (2)   The Governor ‑ General may at any time suspend the Auditor ‑ General from his office for physical or mental incapacity incompetence or misbehaviour; and when and so often as the same shall happen the Minister shall lay before both Houses of the Parliament a full statement of the grounds of such suspension within 7 days after such suspension if the Parliament be then in session and actually sitting, or if the Parliament be not then in session or not actually sitting within 7 days after the commencement of the next session or sitting.   (3)   The Auditor ‑ General so suspended shall be restored to office unless each House of the Parliament within 42 days after the day when such statement is laid before it, and in the same session, pass an address to the Governor ‑ General praying for his removal. 7A   Removal taken to be retirement on ground of invalidity   (1)   If an Auditor ‑ General is removed from office under section 7 of this Act following his or her suspension from office on the ground of physical or mental incapacity, then, for the purposes of the Superannuation Act 1976 , he or she is taken to have been retired on the ground of invalidity within the meaning of Part IVA of that Act.   (2)   In spite of subsection (1), section 54C of the Superannuation Act   1976 applies in relation to the Auditor ‑ General.   (3)   If an Auditor ‑ General is removed from office under section 7 of this Act following his or her suspension from office on the ground of physical or mental incapacity, then, for the purposes of the Superannuation Act 1990 , he or she is taken to have been retired on the ground of invalidity within the meaning of that Act.   (4)   In spite of subsection (3), section 13 of the Superannuation Act   1990 applies in relation to the Auditor ‑ General. 7B   Retirement on ground of invalidity under the Superannuation Acts   (1)   In spite of anything contained in section 7, an Auditor ‑ General who:   (a)   is an eligible employee for the purposes of the Superannuation Act 1976 ; and   (b)   has not reached his or her maximum retiring age within the meaning of that Act; is not capable of being retired from office on the ground of invalidity within the meaning of Part IVA of that Act unless the Commonwealth Superannuation Board of Trustees No. 2 has given a certificate under section 54C of that Act.   (2)   In spite of anything contained in section 7, an Auditor ‑ General who:   (a)   is a member of the superannuation scheme established by deed under the Superannuation Act 1990 ; and   (b)   is under 60 years of age; is not capable of being retired from office on the ground of invalidity within the meaning of that Act unless the Commonwealth Superannuation Board of Trustees No. 1 has given a certificate under section 13 of that Act. 8   Acting appointment   (1)   The Governor ‑ General may appoint a person to act in the office of Auditor ‑ General:   (a)   during a vacancy in that office; or   (b)   during any period, or during all periods, when the person holding that office is absent from duty or from Australia or is, for any other reason, unable to perform the functions of that office; but a person appointed to act during a vacancy shall not continue so to act for more than 6 months.   (2)   An appointment of a person under subsection (1) may be expressed to have effect only in such circumstances as are specified in the instrument of appointment.   (3)   The Governor ‑ General may:   (a)   subject to this section, determine the terms and conditions of appointment, other than remuneration and allowances, of a person acting in the office of Auditor ‑ General; and   (b)   terminate such an appointment at any time.   (4)   Where a person is acting in the office of Auditor ‑ General in accordance with paragraph (1)(b) and that office becomes vacant while that person is so acting, that person may continue so to act until the Governor ‑ General otherwise directs, the vacancy is filled or a period of 6 months from the date on which the vacancy occurred expires, whichever first happens.   (5)   While a person is acting in the office of Auditor ‑ General in accordance with subsection (1):   (a)   the person has, and may exercise, all the powers, and shall perform all the functions, of that office under this Act; and   (b)   the person has, and may exercise, the powers (if any) exercisable by the Auditor ‑ General by virtue of a delegation to the Auditor ‑ General under any other law.   (6)   The validity of anything done by or in relation to a person purporting to act in the office of Auditor ‑ General under an appointment made under subsection (1) shall not be called in question on the ground that the occasion for his or her appointment had not arisen, that there is a defect or irregularity in or in connection with his or her appointment, that the appointment had ceased to have effect or that the occasion for him or her to act had not arisen or had ceased. 9A   Remuneration of Acting Auditor ‑ General     A person appointed to act as Auditor ‑ General shall, in respect of the period during which he so acts, be paid a total remuneration by way of salary at the rate at which salary is payable under section 4 to the Auditor ‑ General and of allowances at the respective rates at which allowances are payable under that section to the Auditor ‑ General, and that remuneration shall be a charge upon and paid out of the Consolidated Revenue Fund which, to the necessary extent, is hereby appropriated accordingly. 11   Auditor ‑ General may appoint persons to inspect and audit accounts, and to carry out efficiency audits   (1)   The Auditor ‑ General may, by instrument under his hand:   (a)   appoint a person to inspect, examine and audit any accounts, records or stores which are required by this Act, or by any other Act, to be inspected, examined or audited by the Auditor ‑ General, and to report the results of an inspection, examination or audit carried out by him under the appointment to the Auditor ‑ General; or   (b)   appoint a person to inspect, examine and audit the accounts, records or stores specified in the instrument (being accounts, records or stores that are required by this Act, or by any other Act, to be inspected, examined or audited by the Auditor ‑ General) and to report the results of the inspection, examination or audit to the Auditor ‑ General; and a person so appointed has, by virtue of his appointment, power to inspect any accounts, records or stores that are required to be so inspected, examined or audited by the Auditor ‑ General or to inspect the accounts, records or stores specified in the instrument, as the case may be.   (2)   The Auditor ‑ General may, by instrument under his hand, appoint a person:   (a)   to carry out any efficiency audits of operations of relevant bodies that the Auditor ‑ General is required by this Act, or by any other Act, to carry out, and to report the results of an efficiency audit carried out under the appointment to the Auditor ‑ General;   (b)   to carry out an efficiency audit of the operations, or specified operations, of a specified relevant body, and to report the results of the audit to the Auditor ‑ General;   (c)   to examine the operations or procedures of any relevant body for the purposes of an efficiency audit of the operations of the body that is being, or is to be, carried out by the Auditor ‑ General, and to report the results of the examination to the Auditor ‑ General; or   (d)   to examine, for the purposes of an efficiency audit of the operations of a specified relevant body that is being, or is to be, carried out by the Auditor ‑ General, specified operations or procedures of the body, and to report the results of the examination to the Auditor ‑ General.   (3)   In subsection (2), relevant body has the same meaning as it has in Division 2 of Part VI. 11A   Annual report of Auditor ‑ General   (1)   The Auditor ‑ General shall, as soon as practicable after each 30   June, prepare a report on the operations of the Australian Audit Office during the year ending on that day.   (2)   Where the Auditor ‑ General prepares a report under subsection (1) in respect of a year, the Auditor ‑ General:   (a)   may include in the report a report by the Auditor ‑ General under subsection 48G(1) in respect of the year; and   (b)   shall sign copies of the report and transmit them to each House of the Parliament. 12   Reports by Auditor ‑ General to Minister   (1)   The Auditor ‑ General shall draw to the attention of the Minister such matters arising out of the exercise of his powers and the performance of his functions under this Act or the regulations (other than his powers and functions under Division 2 of Part VI) as are, in the opinion of the Auditor ‑ General, of sufficient importance to justify his so doing.   (2)   Where the Auditor ‑ General is of the opinion that a matter arising out of the exercise of his powers or the performance of his functions under Division 2 of Part VI is of sufficient importance to justify his doing so, the Auditor ‑ General shall:   (a)   if the matter arises in connexion with the carrying out of an efficiency audit of operations of a Department of State:   (i)   draw the matter to the attention of the Prime Minister, the Minister administering this Act and the Public Service Board; and   (ii)   if neither of those Ministers is the Minister administering that Department of State—also draw the matter to the attention of the Minister administering that Department of State;   (b)   if the matter arises in connexion with the carrying out of an efficiency audit of the operations of a Department of the Parliament—draw the matter to the attention of the person who is the relevant person, or the persons who are the relevant persons, in respect of that Department under subsection (3); or   (c)   if the matter arises in connexion with the carrying out of an efficiency audit of operations of another relevant body:   (i)   draw the matter to the attention of the Prime Minister, the Minister administering this Act and the Public Service Board; and   (ii)   if neither of those Ministers is the Minister administering the Department of State responsible for dealing with matters that relate to that body—also draw the matter to the attention of the Minister administering that Department of State.   (3)   For the purposes of paragraph (2)(b):   (a)   in respect of the Department of the Senate—the relevant person is the President of the Senate;   (b)   in respect of the Department of the House of Representatives—the relevant person is the Speaker of the House of Representatives; or   (c)   in respect of the Department of the Parliamentary Library, the Department of the Parliamentary Reporting Staff or the Joint House Department—the relevant persons are the President of the Senate and the Speaker of the House of Representatives.   (4)   In paragraph (2)(c):   (a)   relevant body has the same meaning as it has in Division 2 of Part VI; and   (b)   a reference to the Minister administering a Department of State shall be read as including a reference to another Minister acting for and on behalf of the Minister administering the Department of State. 13   Auditor ‑ General may call for persons and records   (1)   The Auditor ‑ General may by precept under his hand 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 and records in the possession or control of such persons as shall appear to him to be necessary for the purposes of any examination, inspection or audit authorized or required by this Act or any other Act to be made by the Auditor ‑ General.   (2)   The Auditor ‑ General may when he shall think fit cause search to be made in and extracts to be taken from any records in the custody of the Minister or in any public office without paying any fee for the same. 14   Auditor ‑ General may administer oath     The Auditor ‑ General is hereby authorized and required to examine upon oath declaration or affirmation (which oath declaration or affirmation he is hereby empowered to administer) all persons whom he shall think fit to examine respecting the receipt or expenditure of money or any stores respectively affected by the provisions of this Act and respecting all other matters and things whatever necessary for the due performance and exercise of the duties and powers vested in him. 14A   Application of sections 13 and 14     The persons in relation to whom any power of the Auditor ‑ General under either of the last two preceding sections may be exercised shall include every person, whether an accounting officer or not, and whether employed by the Commonwealth or an authority of the Commonwealth or not, in relation to whom the Auditor ‑ General is satisfied that it is necessary to exercise that power for the purposes of the proper performance of his duties and functions under this Act or any other Act. 14B   Auditor ‑ General to have access to accounts and records   (1)   Without prejudice to the powers conferred by any other provision of this Act, the Auditor ‑ General or an authorized officer is entitled to have full and free access, at all reasonable times, to all accounts and records in the possession of, or under the control of:   (a)   any authority established or appointed under an enactment;   (b)   any officer or employee under the control of any such authority; or   (c)   any other person; being accounts or records which deal with, form the basis of, or are relevant directly or indirectly to, the receipt or expenditure of any public moneys, the receipt, custody or disposal of stores or an approval for the expenditure of any such moneys, and may make copies of, or take extracts from, any such accounts or records.   (2)   Such an authority, officer, employee or person shall, upon request at any reasonable time by the Auditor ‑ General or by an authorized officer produce to him all such accounts or records as are specified or described in the request or are relevant to any matter so specified or described. Penalty:   (a)   in the case of a natural person—$2,000 or imprisonment for 12 months, or both; or   (b)   in the case of a body corporate—$10,000.   (3)   In this section, authorized officer means an officer authorized by the Auditor ‑ General to act under this section. 14C   Secrecy   (1)   The operation of sections 13, 14, 14A, 14B, 41 and 48E shall not be limited by any provision (including a provision relating to secrecy) contained in any other law (whether made before or after the commencement of this section) except to the extent to which any such other law expressly excludes the operation of any of those sections.   (2)   Notwithstanding anything contained in any other law, and notwithstanding the making of an oath or declaration of secrecy, a person shall not be guilty of any offence by reason of anything done by him for the purposes of section 11, 13, 14, 14B, 41 or   48E.   (3)   The Auditor ‑ General or any other person shall not divulge or communicate, except, in the course of duty, to another person performing duties under this Act, any information which has come to his knowledge by reason directly or indirectly of section 11, 13, 14, 14B, 41 or 48E, in any case in which the person from whom the information was obtained under that section, or from whose custody the accounts or records from which the information was derived were produced, could not, but for the provisions of this Act, lawfully have divulged that information to the Auditor ‑ General or authorized officer. Penalty: $5,000 or imprisonment for 2 years, or both.   (4)   The last preceding subsection shall not prevent the making, divulging or communicating, in any report of the Auditor ‑ General, of conclusions, observations or recommendations which are based on information obtained in pursuance of section 11, 13, 14, 14B, 41 or 48E. 15  

Auditor ‑ General may obtain opinion     The Auditor ‑ General shall be entitled to lay before the Attorney ‑ General a case in writing as to any question concerning the powers of the Auditor ‑ General or the discharge of his duties, and the Attorney ‑ General shall give him a written opinion on such case. Part III — Accounting officers   16   Persons subject to Act     Every accounting officer shall be subject to the provisions of this Act and the regulations and shall perform such duties keep such records and render such accounts as are prescribed by this Act or by the regulations or as the Minister may direct. 18   Overdrafts not to be arranged without authority     An overdraft on a public or official account at a bank shall not be arranged without the authority of the Minister. Part IV — Collection of moneys and securities   20   Minister may agree with any bank for conducting business   (1)   The Minister may agree with any bank upon such terms and conditions as he may think fit for the receipt custody payment and transmission of public moneys within or without the Commonwealth, and for advances to be made and for the charges in respect of the same, and for the interest payable by or to the bank upon balances or advances respectively, and generally for the conduct of the banking business of the Commonwealth.   (2)   No such agreement shall be made for a period of more than 1 year unless it contains a provision that the same may be terminated at any time after a notice of not exceeding 6 months.   (3)   An account for the receipt, custody, payment or transmission of public moneys shall not be opened otherwise than in accordance with an agreement under this section. 21   Commonwealth Public Account etc.   (1)   The Minister:   (a)   shall, in accordance with agreements made under section 20, open and maintain, with such banks as he determines, such accounts, each bearing the designation “Commonwealth Public Account”, as he deems fit; and   (b)   may, in accordance with agreements made under section 20, open and maintain, with such banks as he determines, such other accounts, each bearing a designation that describes the purpose or purposes of the account, as he deems fit.   (2)   All moneys paid into a bank to the credit of an account maintained in accordance with subsection (1) shall be deemed to be public moneys and the property of the Commonwealth, and to be moneys lent by the Commonwealth to the bank.   (3)   A reference to the Commonwealth Public Account in this Act, in the regulations or in an instrument (including directions) under this Act or under the regulations is, unless the contrary intention appears, a reference to the accounts for the time being maintained in accordance with paragraph (1)(a). 21A   Investment of moneys in Commonwealth Public Account     Moneys standing to the credit of the Commonwealth Public Account (not being moneys standing to the credit of the Trust Fund) may be invested by the Minister as if they were moneys to which section 62B applies and that section shall apply as if the moneys so invested were invested under that section. 22   Accounting officers to pay money etc. to Minister or bank etc.     Except as otherwise provided in this Act, every accounting officer shall, in accordance with directions of the Minister, transmit or pay, daily or at such other intervals as the Minister directs, all public moneys collected or received by him:   (a)   to the Minister;   (b)   into the Commonwealth Public Account;   (c)   to such person as the Minister directs; or   (d)   to the credit of another account with a bank as directed by the Minister. Penalty:   $5,000 or imprisonment for 2 years, or both. 23   Minister to pay money daily into bank     The Minister shall daily pay into the Commonwealth Public Account all public moneys received by him. 24   Accounting officers to furnish statements   (1)   Every accounting officer transmitting or paying any money collected or received by him to the Minister or to any person as aforesaid shall at the same time transmit or deliver to the Minister or to such person a statement signed by him of the days of the month on and the particular heads of receipt under which such money came to his possession or control with such other particulars as may be prescribed.   (2)   Every accounting officer at the time of paying any money into the Commonwealth Public Account shall obtain from the manager or person in charge of the bank into which such money is paid (who is hereby required to give the same) an accountable receipt in duplicate for such money; and shall forthwith after such payment transmit to the Minister or a person appointed by the Minister for the purposes of this subsection one of the said duplicate accountable receipts and also a statement signed by him of the days of the month on and the particular heads of receipt under which such money came to his possession or control with such other particulars as may be prescribed. Penalty:   $5,000 or imprisonment for 2 years, or both. 25   Private moneys collected by officers etc.   (1)   Where:   (a)   moneys are, in pursuance of an enactment, to be paid to the Minister administering this Act, another Minister or an officer, into the Treasury or to the credit of the Trust Fund;   (b)   a Minister or officer who is, by virtue of his office, the trustee, or one of the trustees, of a trust receives moneys as the trustee, or as a trustee, of the trust; or   (c)   moneys are otherwise received by a Minister or officer in the course of performing the duties of his office; and the moneys are to be held otherwise than on account of, or for the use or benefit of, the Commonwealth, the moneys are moneys to which this section applies.   (2)   Subject to this section, moneys to which this section applies form part of the Trust Fund.   (3)   Where the Minister is of the opinion that, having regard to the terms on which any moneys to which this section applies are required to be held, it would not be appropriate for those moneys to form part of the Trust Fund, the Minister may direct, in writing, that the moneys shall not form part of the Trust Fund and may, from time to time while such a direction is in force, give further directions, in writing, as to the manner in which those moneys are to be dealt with.   (4)   Where, by virtue of a direction given by the Minister under subsection (3), moneys to which this section applies do not form part of the Trust Fund, a person shall not fail to comply with a direction given by the Minister under that subsection as to the manner in which those moneys are to be dealt with. Penalty:   $5,000 or imprisonment for 2 years, or both.   (5)   Where, by virtue of subsection (2), moneys have become part of the Trust Fund and:   (a)   those moneys have, for a continuous period of not less than 6   years, stood to the credit of the Trust Fund without:   (i)   any portion of those moneys having been expended for the purpose for which those moneys are held; or   (ii)   any claim having been made by a person entitled to those moneys; or   (b)   the purpose for which those moneys are held is no longer capable of being fulfilled; those moneys shall be paid to the Consolidated Revenue Fund and, where interest on those moneys has been paid to the Trust Fund in accordance with a direction of the Minister given under subsection 62B(3), an amount equal to that interest shall also be paid to the Consolidated Revenue Fund.   (6)   Where the Minister is satisfied that a person is entitled to any moneys paid to the Consolidated Revenue Fund in pursuance of subsection (5), those moneys shall be paid to that person, and the Consolidated Revenue Fund is appropriated accordingly.   (7)   Subsections (2) to (6) (inclusive) apply to and in relation to moneys to which this section applies, being moneys of a kind referred to in paragraph (a) or (b) of subsection (1), to the extent only to which those provisions are not inconsistent with the provisions of the enactment or the terms of the trust, as the case may be, applicable to those moneys. 26   Securities to be dealt with as directed     Each accounting officer shall, daily or at such other intervals as the Minister directs, transmit all bonds, debentures or other securities collected or received by him in the course of carrying on the duties of his office to the Minister or to such person as the Minister directs in such manner as the Minister directs. Part V — Payment of moneys   29   Notional items   (1)   Where a subdivision in a Schedule to an Appropriation Act for a financial year is not divided into items, the Minister may direct in writing that, for the purposes of this Part and of the regulations, that subdivision shall be taken to be divided into notional items set out in the direction.   (2)   Where, in the opinion of the Minister, it is desirable to do so, the Minister may approve in writing the variation of a direction under subsection (1) by way of:   (a)   the reduction, by an amount specified in the approval, of the amount in one of the notional items into which a subdivision referred to in that subsection is to be taken to be divided; and   (b)   the increase, by that amount specified in the approval, of the amount in another of those notional items into which that subdivision is to be taken to be divided; and, where the Minister approves such a variation of a direction, the direction shall, for the purposes of this Part (including this subsection) and of the regulations, be taken to be so varied. 30   Notional items taken to be items     Where, because of a direction under subsection 29(1), a subdivision referred to in that subsection is to be taken to be divided into notional items, sections 34, 35, 36A and 36C have effect as if those notional items were items of that subdivision. 31   Drawing of money from Commonwealth Public Account   (1)   No money shall be drawn from the Commonwealth Public Account except in the manner provided by this Act.   (2)   This section does not apply to the drawing of money from the Commonwealth Public Account to reimburse a bank account opened under section 21 that is designated as a drawing account. 32   Minister may make payments from Commonwealth Public Account   (1)   The Minister may, subject to this section, make payments from the Commonwealth Public Account in accordance with an appropriation of the Consolidated Revenue Fund or Loan Fund.   (2)   The aggregate of the amounts paid under subsection (1) in relation to an appropriation shall not exceed the amount available for expenditure in accordance with the appropriation.   (3)   Where it appears to the Minister that an amount, not exceeding the amount available for expenditure in respect of any services or purposes in accordance with an appropriation of the Consolidated Revenue Fund or Loan Fund, is required, or is likely to be required, to be drawn from the Commonwealth Public Account for expenditure in respect of the services or purposes, the Minister may, in writing, authorise the Secretary to the Department to draw the amount from the Commonwealth Public Account in respect of the services or purposes.   (4)   A reference in this section to an appropriation includes a reference to a contingent or conditional appropriation and, in relation to such an appropriation, a reference in this section to the amount available for expenditure in accordance with the appropriation is a reference to the amount that is, subject to the occurrence of the contingency or the fulfilment of the condition, available for expenditure in accordance with the appropriation.   (5)   This section does not authorise the payment of money out of a bank account comprised in the Commonwealth Public Account otherwise than in accordance with section 34. 33   Secretary may make allocations in accordance with authorisation of Minister   (1)   Where the Minister has, under subsection 32(3), authorised the Secretary to the Department to draw an amount from the Commonwealth Public Account in respect of any services or purposes, the Secretary to the Department may draw the amount from the Commonwealth Public Account and make allocations from the amount in respect of the services or purposes.   (2)   Money or a payment that is, under section 36C or 58A, taken in reduction of expenditure from an appropriation to which an authorisation under subsection 32(3) relates shall, for the purposes of subsection (1) of this section, also be taken to be an amount allocated to the authority of the authorisation.   (3)   Where a payment is made out of a bank account comprised in the Commonwealth Public Account, the bank is not required to ascertain whether the payment was made on the authority of an authorisation under subsection 32(3). 33A   Warrant procedure to apply to transfers between accounts   (1)   Subject to subsection (2):   (a)   the making of a payment by means of a cheque drawn on a bank account comprised in the Commonwealth Public Account shall, for the purposes of sections 31 and 32, be deemed to be the making of a withdrawal from the Commonwealth Public Account notwithstanding that the amount of the cheque is credited to another such bank account; and   (b)   the making of any entry (otherwise than in pursuance of the drawing or paying of a cheque) in the accounts kept for the purpose of recording transactions in relation to the Commonwealth Public Account debiting an account shall be deemed, for the purposes of sections 31 and 32, to be the withdrawal of the amount so debited from the Commonwealth Public Account notwithstanding that a corresponding entry is made crediting another account with that amount.   (2)   Subsection (1) does not apply in relation to the making of a payment, or of an entry, of a kind referred to in that subsection if the making of the payment or entry does not have the effect of reducing the amount available for expenditure by virtue of an appropriation. 33B   Warrants not required for certain expenditure     Sections 32 and 33 do not apply in relation to moneys standing to the credit of an account comprised in the Commonwealth Public Account that are available for expenditure by virtue of:   (a)   an appropriation of the Consolidated Revenue Fund that is to be deemed to be made by virtue of section 35; or   (b)   an appropriation of the Trust Fund. 34   Duties of paying, authorising and certifying officers   (1)   An accounting officer shall not knowingly or recklessly cause or permit:   (a)   the payment of an amount out of a bank account comprised in the Commonwealth Public Account (other than such a payment out of a bank account to reimburse another bank account opened under section 21 that is designated as a drawing account); or   (b)   the payment of an amount out of any other bank account opened under section 21 that is designated as a drawing account; except by way of, or for the purposes of, a payment that has been authorised by a person appointed by the Minister for the purposes of this subsection (in this section called an authorising officer ). Penalty:   $5,000 or imprisonment for 2 years, or both.   (2)   An authorizing officer shall not authorize the payment of an amount under subsection (1) unless:   (a)   after making such checks as are prescribed or specified in directions given by the Minister under the regulations, he is satisfied that moneys are lawfully available for the payment of that amount;   (b)   a person (who may be the same person as the authorizing officer) appointed, in writing, by the Minister for the purpose (in this section referred to as a certifying officer ) has indicated, in a manner approved in writing by the Minister, that the payment may properly be made; and   (c)   such other requirements relating to the authorization of the payment of the amount as are prescribed, or specified in directions given by the Minister under the regulations, have been complied with. Penalty:   $5,000 or imprisonment for 2 years, or both.   (3)   For the purposes of subsection (2), moneys are not lawfully available for a payment unless:   (a)   in the case of a payment from the Consolidated Revenue Fund or the Loan Fund—moneys sufficient for the payment are available from a relevant appropriation of that Fund, after allowing for payments previously made or authorized to be made in respect of that appropriation, or are available in accordance with section 36A; or   (b)   in the case of a payment from the Trust Fund—moneys sufficient for the payment stand to the credit of a relevant Trust Account or head of the Trust Fund, after allowing for any payments previously authorized to be made that are to be, but have not yet been, debited to that Trust Account or head of the Trust Fund.   (4)   Subject to subsection (5), a certifying officer shall not indicate under paragraph (2)(b) that the payment of an amount may properly be made unless, after any relevant provisions of the regulations and of directions given by the Minister under the regulations have been complied with, he is satisfied that the payment may properly be made.   (5)   The regulations may provide that, in respect of payments included in a particular class of payments, a certifying officer may indicate under paragraph (2)(b) that the payment of an amount may properly be made if, after requirements prescribed by the regulations in respect of payments of that class, and any relevant directions given by the Minister under the regulations, have been complied with, he has no reason to believe that the payment may not properly be made.   (6)   In addition to compliance with the regulations and directions given by the Minister under the regulations, a certifying officer may carry out such investigations as he thinks necessary before deciding whether to indicate under paragraph (2)(b) that the payment of an amount may properly be made. 34A   Act of grace payments   (1)   Subject to subsection (2), where an authorized person is satisfied that, by reason of special circumstances, it is reasonable to do so, he may direct:   (a)   that an amount proposed to be paid to a person by the Commonwealth; or   (b)   that amounts proposed to be paid to a person by the Commonwealth by way of periodical payments; be treated as properly payable notwithstanding that the amount is, or the amounts are, not payable in pursuance of the law or under a legal liability, but this subsection does not authorize a payment or payments otherwise than out of moneys that are lawfully available for the purpose.   (1A)   A payment, or payments, to a person by virtue of a direction under subsection (1) shall be made on such terms or conditions as are determined by an authorized person before the payment is, or the payments are, made, being such terms or conditions as the authorized person considers to be appropriate.   (1B)   Where a payment or payments to a person by virtue of a direction under subsection (1) is or are subject to terms or conditions determined under subsection (1A), in addition to those terms or conditions, that payment is, or those payments are, subject to the condition that, if any of those terms or conditions is not or are not complied with, the person will, on demand by an authorized person, pay to the Commonwealth an amount equal to the amount of that payment.   (1C)   Where a person is liable to pay an amount to the Commonwealth under subsection (1B), the Commonwealth may recover that amount as a debt due to the Commonwealth by action in a court of competent jurisdiction.   (2)   An authorized person shall not give a direction under subsection   (1) in respect of an amount exceeding $50,000 proposed to be paid to a person as a single amount, or in respect of amounts aggregating more than $10,000 per year proposed to be paid to a person by way of periodical payments, unless he has considered a report concerning the proposed payment, or proposed periodical payments, furnished to him by a Committee consisting of the Secretary to the Department of Finance, the Secretary to the Department of Local Government and Administrative Services and the Comptroller ‑ General of Customs.   (3)   The Minister may appoint a person to be a deputy of the person for the time being holding, or performing the duties of, an office specified in subsection (2).   (4)   Where the person for the time being holding, or performing the duties of, an office specified in subsection (2) is, at any time, unable to act as a member of the Committee referred to in that subsection, a deputy of that person may act as a member of that Committee on his behalf and shall, while so acting, be deemed to be a member of that Committee in place of that person.   (5)   The regulations may make provisions for and in relation to the conduct of the business of, and the convening and conduct of meetings of, the Committee referred to in subsection (2).   (6)   In this section, authorized person means the Minister or an officer appointed by the Minister to be an authorized person for the purposes of this section. 35   Certain amounts deemed appropriated   (1)   Where an amount that is, or the total of amounts that are, specified in an item, subdivision or division in a Schedule to an Appropriation Act for a financial year is expressed to be:   (a)   less an amount to be provided from some other appropriation;   (b)   less an amount to be received from a head of the Trust Fund or from a Trust Account; or   (c)   less an amount to be received from some other source; then:   (d)   an amount equal to the amount referred to in whichever of the preceding paragraphs is applicable shall be deemed to have been appropriated for the purposes and services referred to in that item, subdivision or division, as the case may be; and   (e)   the Minister is authorized to issue and apply the amount first ‑ mentioned in the last preceding paragraph accordingly.   (2)   Where an amount that is, or the total of amounts that are, specified in an item, subdivision or division in a Schedule to an Appropriation Act for a financial year is expressed to be less amounts to be provided from more than one of the sources referred to in paragraphs (1)(a), (b) and (c), then:   (a)   an amount equal to the total of the last ‑ mentioned amounts shall be deemed to have been appropriated for the purposes and services referred to in that item, subdivision or division, as the case may be; and   (b)   the Minister is authorized to issue and apply an amount equal to that total accordingly.   (3)   Where it is provided by a Schedule to an Appropriation Act for a financial year that moneys of a specified description that are received may be credited to an item, subdivision or division in that Schedule:   (a)   an amount equal to the total of the moneys of that description received in that financial year shall be deemed to have been appropriated for the purposes and services referred to in that item, subdivision or division, as the case may be; and   (b)   the Minister is authorized to issue and apply the amount first ‑ mentioned in the last preceding paragraph accordingly.   (4)   Without limiting the generality of subsections (1), (2) and (3), where an amount that is, or the total of amounts that are, specified in an item, subdivision or division in a Schedule to an Appropriation Act for a financial year is expressed to be:   (a)   for payment to the credit of a Trust Account (in this subsection referred to as the replacement Trust Account ); and   (b)   less an amount that is described as the unrequired balance, or the unrequired part of the balance, of another Trust Account (in this subsection referred to as the superseded Trust Account ); then:   (c)   an amount equal to the amount referred to in paragraph (b) shall be deemed to have been appropriated for the purposes of the replacement Trust Account;   (d)   the Minister is authorized to issue and apply the amount referred to in paragraph (c) accordingly; and   (e)   amounts:   (i)   received from the sale of articles purchased or produced, or for work paid for, with amounts paid out of the superseded Trust Account for a purpose included in the purposes of that account and in the purposes of the replacement Trust Account; or   (ii)   paid by any person for a purpose included in the purposes of the superseded Trust Account and in the purposes of the replacement Trust Account;     shall, notwithstanding any other provision of this Act, be paid to the credit of the replacement Trust Account. 35A   Transfer of functions between Departments   (1)   Where the Minister is satisfied that it is necessary to do so in consequence of a function of a Department (in this subsection referred to as the original Department ) having become, by virtue of an enactment or of an order made by the Governor ‑ General, the President of the Senate, the Speaker of the House of Representatives or both the President of the Senate and the Speaker of the House of Representatives, a function of another Department, whether upon the abolition of the original Department or otherwise, the Minister may, by writing under his hand, direct that all or any of the moneys appropriated by an Appropriation Act that could, if the change of function had not taken place, lawfully have been issued and applied for a particular purpose (in this subsection referred to as the original purpose ), being a purpose related to the performance by the original Department of that function, may be issued and applied for the corresponding purpose related to the performance by the other Department of that function and, where such a direction is given, the Appropriation Act has effect, in relation to the issue and application of moneys in accordance with the direction, as if it had appropriated those moneys for that corresponding purpose.   (1A)   A direction by the Minister has effect, or shall be taken to have had effect, from the day on which the function concerned becomes a function of the other Department, whether the direction is given in the same financial year as the year in which that day occurs or is given in a subsequent financial year.   (1B)   The Minister may, in writing, amend a direction given under subsection (1), and the direction as so amended shall be taken to have been given under that subsection and to have had effect on and from the day on which the direction previously had effect.   (1C)   A direction that is given under subsection (1) as a result of an order made by the President of the Senate, the Speaker of the House of Representatives or both the President of the Senate and the Speaker of the House of Representatives, or an amendment of such a direction under subsection (1B), may be given only in accordance with a recommendation in writing by the President of the Senate, the Speaker of the House of Representatives or both the President of the Senate and the Speaker of the House of Representatives, as the case requires.   (2)   Subsection (1) does not affect the operation of an Appropriation Act in accordance with an order made by the Governor ‑ General under section 19B or 19BA of the Acts Interpretation Act 1901 except to the extent to which that operation would be inconsistent with a direction given under that subsection, whether before or after the making of the order.   (3)   An appropriation contained in an Appropriation Act under a heading referring to a Department, being an appropriation for a purpose that is so expressed as to be capable of being given effect to by another Department, continues to be available for that purpose, subject to any direction given under subsection (1), notwithstanding the abolition of that Department or the transfer to another Department of a function of that first ‑ mentioned Department to which that purpose is related.   (4)   Where:   (a)   a function of a Department (in this subsection referred to as the original Department ) becomes, by virtue of an enactment or of an order made by the Governor ‑ General, a function of another Department, whether upon the abolition of the original Department or otherwise; and   (b)   immediately before the date on which that function becomes a function of that other Department, a power or function under this Act or under the regulations could, under an appointment made under this Act or under the regulations, have been exercised or performed with respect to the original Department by the person for the time being holding, or performing the duties of, an office in the original Department; that power or function may, by virtue of this subsection, be exercised or performed by that person, on and after that date, with respect to the other Department, and, if the original Department continues in existence but his office is abolished in consequence of the change in the functions of the original Department, also with respect to the original Department, until his authority to do so is terminated under subsection (5).   (5)   Where a person would, but for this subsection, be authorized by subsection (4) to exercise a power or perform a function under this Act or the regulations with respect to a Department, the person having power to appoint an officer in that Department to exercise that power or perform that function may, by writing under his hand delivered to the first ‑ mentioned person, terminate the authority conferred on the first ‑ mentioned person by subsection   (4).   (6)   Where the Minister gives a direction under subsection (1) or   amends a direction under subsection (1B):   (a)   he shall furnish a copy of the direction or amendment to the Auditor ‑ General; and   (b)   he shall include particulars of the direction or amendment in the statement prepared in accordance with subsection 50(1) for the year in relation to which the direction or amendment is given. 36   Payments made after close of financial year [ see Note 2]   (1)   Subject to subsection (2), every appropriation made out of the Consolidated Revenue Fund for the service of any financial year shall lapse and cease to have any effect for any purpose at the close of that year and any balance of the moneys so appropriated which may then be unexpended shall lapse and the accounts of the year shall be then closed.   (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 subsection 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 subsection, shall be deemed not to have lapsed. 36A   Debiting of expenditure charged to Minister’s advance     Expenditure in excess of specific appropriation or not specifically provided for by appropriation may be charged to such heads as the Minister may direct provided that the total expenditure so charged in any financial year, after deduction of amounts of repayments and transfers to heads for which specific appropriation exists, shall not at any time exceed the amount appropriated for that year under the head “Advance to the Minister for Finance”. 36B   Salary votes     The amount included in any subdivision in a Schedule to an Appropriation Act for the salary in respect of an office or position occupied by an officer shall be available for payment of the officer’s salary in any branch the salaries for which are provided in the same subdivision. 36C   Application of repayments of expenditure   (1)   Money received in a financial year in repayment of expenditure made within that year from an annual appropriation in respect of that year shall be taken in reduction of the expenditure from that appropriation.   (2)   Money received in any financial year in repayment of expenditure from a special appropriation under any Act shall be taken in reduction of expenditure from that appropriation in respect of the year in which the repayment is made.   (3)   Payments made for the purpose of adjusting, between Departments, or between branches of Departments, expenditure which was made from an annual appropriation in any financial year, may be taken in reduction of similar expenditure in a subsequent year. 37   Power to vary the annual appropriation   (1)   If the exigencies of the public service render it necessary to alter the proportions assigned to the particular items comprised under any subdivision in the annual Appropriation Act the Governor ‑ General may by order direct that there shall be applied in aid of any item that may be deficient a further limited sum out of any surplus arising on any other item under the same subdivision unless such subdivision shall be expressly stated to be unalterable .   (2)   Every order by which such altered application may be made shall be delivered to the Auditor ‑ General within 7 days after the making thereof.   (3)   Nothing hereinbefore contained shall authorize the Governor ‑ General to direct that any such sum as aforesaid shall be   applied in augmentation of or as an addition to any salary specifically appropriated by the Parliament. 37A   Refunds from Consolidated Revenue     Where:   (a)   an amount has been paid into the Consolidated Revenue Fund; and   (b)   the repayment of that amount, or of a part of that amount, to any person is required or permitted by or under any Act or otherwise by law, but no appropriation of the Consolidated Revenue Fund to enable the repayment to be made is, apart from this section, made by any Act; the Consolidated Revenue Fund is hereby appropriated to the extent necessary to make the repayment. 37B   Power of Minister to make certain payments without production of probate or letters of administration   (1)   Where:   (a)   a person has died, whether before or after the commencement of this section; and   (b)   an amount was, or amounts were, owing by the Commonwealth to the deceased person at the time of his death, being an amount not exceeding, or amounts not exceeding in the aggregate, such amount as is prescribed; the Minister may, in his discretion, without production of probate of the will, or letters of administration of the estate, of the deceased person, authorize payment of that amount or those amounts to the person to whom the Minister thinks it proper that the payment should be made.   (2)   In determining the person to whom an amount is to be paid under this section, the Minister shall have regard to the persons who are entitled to the property of the deceased person under his will or under the law relating to the disposition of the property of deceased persons, as the case requires.   (3)   Where an amount is paid in pursuance of this section, the Commonwealth is discharged from all further liability in respect of payment of that amount, but nothing in this section operates to relieve a person to whom any money is paid in pursuance of this section from liability to account for, or deal with, that money in accordance with law. Part VI — Audit and inspection Division 1 — Audit and inspection of accounts 38   Banker to forward bank statements and certificates to Minister and Auditor ‑ General     The manager or other person in charge of a bank into which public moneys are paid shall:   (a)   at such times as the Minister by instrument in writing directs, send to the Minister, or to a person appointed by the Minister by instrument in writing for the purposes of this section, a statement showing the debits and credits to the account in which those moneys are kept, other than any debits or credits as to which a statement has previously been sent to the Minister or to a person so appointed, together with a certificate setting out the balance to the debit or credit of that account; and   (b)   at any time when he is requested to do so by instrument in writing by the Auditor ‑ General or by a person appointed by the Auditor ‑ General by instrument in writing for the purposes of this section, send to the Auditor ‑ General, or to the person so appointed, a statement showing the debits and credits to the account in which those moneys are kept, other than any debits or credits as to which a statement has previously been sent to the Auditor ‑ General or to a person so appointed, together with a certificate setting out the balance to the debit or credit of that account. 40   Accounts and records     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. 41   Audit   (1)   The Auditor ‑ General shall audit the accounts and records kept in accordance with section 40, and shall:   (a)   ascertain whether the moneys shown therein to have been disbursed were lawfully available for expenditure in respect of the service or purpose to which they have been applied or charged; and   (b)   ascertain whether the provisions of the Constitution and of this and any other Act and the regulations relating to public moneys have been in all respects complied with.   (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 subsection (1). 41A   Auditor ‑ General to examine accounts of revenue     The Auditor ‑ General shall examine the accounts of the receipts of revenue and other moneys by all Departments and the accounts of every receiver of moneys which are by law payable to the Commonwealth or a prescribed authority. 41B   Auditor ‑ General to examine accounts of expenditure     The Auditor ‑ General shall examine the accounts of all Departments in relation to expenditure and shall take such steps as he may deem necessary to satisfy himself that those accounts are faithfully and properly kept and that the moneys expended have been properly applied. 41C   Auditor ‑ General to examine accounts of stores     The Auditor ‑ General shall examine the accounts of the stores of all Departments and shall take such steps as he deems necessary to satisfy himself that the stores have been properly accounted for and that the regulations and instructions in respect of the control and stocktaking of the stores have been duly observed. 41D   Special operations of Departments   (1)   A Department, being a Department of State of the Commonwealth, shall, if so required by the Minister keep such accounts and prepare such financial statements in respect of such of its operations, and in such form, as the Minister determines.   (2)   The Department referred to in subsection (1) shall, as soon as practicable after each 30 June, prepare and submit to the Minister administering that Department (in subsections (2A) and (2B) called the appropriate Minister ) a report of those operations during the year ending on that day, together with financial statements in respect of the year in such form as the Minister administering this section approves, in writing.   (2A)   Before submitting the financial statements to the appropriate Minister, that Department shall submit them to the Auditor ‑ General, who shall report to the appropriate Minister:   (a)   whether, in the opinion of the Auditor ‑ General, the statements are based on proper accounts and records;   (b)   whether the statements are in agreement with the accounts and records and, in the opinion of the Auditor ‑ General, show fairly the financial transactions and state of affairs of those operations; and   (c)   as to such other matters arising out of the statements as the Auditor ‑ General considers should be reported to the appropriate Minister.   (2B)   The appropriate Minister shall cause a copy of the report and financial statements, together with a copy of the report of the Auditor ‑ General, to be laid before each House of the Parliament within 15 sitting days of that House after their receipt by the appropriate Minister.   (3)   The provisions of this section shall be read as in addition to and not in derogation from the other provisions of this Act. 42   Auditor ‑ General to question matters   (1)   The Auditor ‑ General shall make such queries and observations addressed to the Minister or any other person whomsoever, and call for such accounts, records, information and explanations as he may think necessary for the purpose of exercising his powers or performing his functions under this Act.   (1A)   Every such query and observation received by any person other than the Minister shall, within 14 days, or such longer period as the Auditor ‑ General allows, after its receipt by that person, be returned by him, with the necessary reply, to the Auditor ‑ General. Penalty for contravention of this subsection:   $500. 45A   Power to admit certain accounts     If the Auditor ‑ General is satisfied that any accounts of receipts, expenditure or stores bear evidence that the vouchers have been completely checked, examined and certified as correct in every respect and that they have been allowed and passed by the proper departmental officers, he may admit them as satisfactory evidence in support of the charges or credits to which they relate. 45B   Auditor ‑ General may dispense with detailed audit     The Auditor ‑ General may, at his discretion, dispense with all or any part of the detailed audit of any accounts. Division 2 — Efficiency audits 48A   Interpretation   (1)   In this Division, unless the contrary intention appears: Commonwealth organization means:   (a)   the Defence Force;   (b)   the Commonwealth Teaching Service;   (c)   the Australian Security Intelligence Organization; or   (d)   the Australian Federal Police. eligible incorporated company means an incorporated company over which the Commonwealth is in a position to exercise control. public authority of the Commonwealth means an authority or other body that, or a person holding, or performing the duties of, an office or appointment who, is a public authority of the Commonwealth for the purposes of this Division by virtue of section 48B. relevant body means:   (a)   a Department;   (b)   a public authority of the Commonwealth;   (c)   a Commonwealth organization;   (d)   an eligible incorporated company with which an arrangement has been made under subsection 48C(2);   (e)   a body referred to in subsection 48C(4);   (f)   a body responsible for the administration of a fund referred to in subsection 48C(6);   (g)   a body referred to in subsection 48C(7); or   (h)   a person or persons (not being a person who constitutes, or persons who constitute, a public authority of the Commonwealth):   (i)   responsible for the administration of a fund referred to in subsection 48C(6); or   (ii)   referred to in subsection 48C(7).   (2)   For the purposes of this Division:   (a)   operations carried on by persons employed under the Naval Defence Act 1910 by virtue of their employment (other than operations carried on by persons employed in offices or appointments in, or as members of, the Australian Navy by virtue of their employment) shall be deemed to be carried on by the Department of Defence;   (b)   operations carried on by persons employed under section 10 of the Supply and Development Act 1939 by virtue of their employment shall be deemed to be carried on by the Department of Productivity;   (c)   operations carried on by Trade Representatives of the Commonwealth by virtue of their appointments shall be deemed to be carried on by the Department of Trade; and   (d)   the Australian Audit Office shall be deemed not to form part of a Department. 48B   Public authorities of the Commonwealth   (1)   Subject to this section, where:   (a)   the accounts and records of financial transactions of an authority or other body established for a public purpose by, or in accordance with the provisions of, an enactment are audited by the Auditor ‑ General, whether in pursuance of an enactment or otherwise; or   (b)   the staff required for the purposes of an authority or other body so established are persons employed under the Public Service Act 1922 ; the authority or other body is a public authority of the Commonwealth for the purposes of this Division.   (2)   Subsection (1) does not apply to an unincorporated body, being a Board, Council, Committee, Sub ‑ Committee or other body established for the purpose of assisting, or performing functions connected with, a Department or public authority of the Commonwealth, but the operations of the Board, Council, Committee, Sub ‑ Committee or other body shall, for the purposes of this Division, be deemed to be the operations of that Department or public authority of the Commonwealth.   (3)   Subject to this section, a person:   (a)   holding, or performing the duties of, an office or appointment established by an enactment (not being an office in the Australian Public Service); or   (b)   holding, or performing the duties of, an appointment, being an appointment made by the Governor ‑ General, or by a Minister, otherwise than under an enactment; is a public authority of the Commonwealth for the purposes of this Division.   (4)   Subsection (3) does not apply to:   (a)   a person who holds an office of:  

(i)   Minister of State of the Commonwealth;   (ii)   Justice or Judge of a Court created by the Parliament;   (iii)   President, Deputy President or Commissioner of the Australian Industrial Relations Commission;   (v)   President, Deputy President or other member of the Administrative Appeals Tribunal;   (vi)   magistrate or coroner of the Australian Capital Territory; or   (vii)   member of the Legislative Assembly for the Australian Capital Territory or member of the Legislative Assembly for the Northern Territory;   (b)   the person who holds, or is performing the duties of, the offices of Commonwealth Ombudsman and Defence Force Ombudsman;   (ba)   a person who holds, or is performing the duties of, an office of Deputy Commonwealth Ombudsman; or   (c)   a person required or authorized by the Governor ‑ General, by Commission, to inquire into and report upon any matter.   (5)   Subsection (3) does not apply to:   (a)   an office of member of an authority or other body (including a Commonwealth organization); or   (b)   an office established by an enactment for the purposes of a public authority of the Commonwealth or of a Commonwealth organization; but any operation carried on by or on behalf of the holder of the office, being an operation included within the functions of the office, shall, for the purposes of this Division, be deemed to have been carried on by that authority or other body or by that Commonwealth organization, as the case may be.   (6)   Where a person who holds an office or appointment referred to in subsection (3) also holds an office in a Department and performs the functions of the first ‑ mentioned office, or of the appointment, in association with his functions as the holder of that office in that Department, subsection (3) does not apply to him, but any operations carried on by him within the functions of the first ‑ mentioned office, or of the appointment, shall, for the purposes of this Division, be deemed to have been carried on by that Department. 48C   Auditor ‑ General to carry out efficiency audits   (1)   The Auditor ‑ General may carry out, at such intervals as he thinks fit, an efficiency audit of all or any of the operations:   (a)   of a Department;   (b)   of a public authority of the Commonwealth; or   (c)   of a Commonwealth organization.   (2)   A Minister may by writing under his hand, or the Parliament may by resolution of both Houses of the Parliament, request the Auditor ‑ General to carry out efficiency audits of all the operations, or of specified operations, of an eligible incorporated company, and, where the Minister or the Parliament does so, the Auditor ‑ General:   (a)   may make arrangements with the company for the carrying out by him of efficiency audits of all the operations of the company, or of the operations of the company so specified, as the case requires; and   (b)   may, in accordance with arrangements so made, carry out, at such intervals as he thinks fit, an efficiency audit of all or any of the operations of the company to which the arrangement relates.   (3)   An arrangement made by the Auditor ‑ General with an eligible incorporated company may be varied or revoked by the Auditor ‑ General or the company:   (a)   in the case of an arrangement made at the request of a Minister—with the approval of a Minister; or   (b)   in the case of an arrangement made at the request of the Parliament—with the approval of the Parliament given by resolution of both Houses of the Parliament.   (4)   A Minister may, subject to subsection (5), by instrument in writing, request the Auditor ‑ General to carry out efficiency audits of the operations of a body (not being a public authority of the Commonwealth) established by, or in accordance with the provisions of, an agreement between the Commonwealth and a State, or between the Commonwealth and 2 or more States, and the Auditor ‑ General may then carry out, while the instrument is in force and at such intervals as he thinks fit, an efficiency audit of all or any of the operations of the body.   (5)   A Minister shall not request the Auditor ‑ General to carry out efficiency audits of the operations of a body referred to in subsection (4) unless the State concerned has consented, or the States concerned have consented, to the Auditor ‑ General carrying out those audits.   (6)   Where the Auditor ‑ General audits the accounts and records of a fund established by or under an enactment, not being a fund administered by, or established for the purposes of, a public authority of the Commonwealth:   (a)   if the Auditor ‑ General is required to audit those accounts and records by an enactment—the Auditor ‑ General may carry out, at such intervals as he thinks fit, an efficiency audit of all or any of the operations of the body or persons responsible for the administration of the fund, being operations related to the administration of the fund; or   (b)   in any other case—a Minister may, by instrument in writing, request the Auditor ‑ General to carry out efficiency audits of the operations of the body or persons responsible for the administration of the fund, being operations related to the administration of the fund, and the Auditor ‑ General may then carry out, while the instrument is in force and at such intervals as he thinks fit, an efficiency audit of all or any of those operations.   (7)   Where the Commonwealth, or a public authority of the Commonwealth, pays moneys to a body (not being a State, a public authority of the Commonwealth or an authority of a State) or to a person, by way of financial assistance to the body or person, a Minister may, with the consent of the body or person, request the Auditor ‑ General, by instrument in writing, to carry out efficiency audits of the operations of the body or person in the carrying out of which those moneys have been, are being or are to be applied, and the Auditor ‑ General may then carry out, while the instrument is in force and at such intervals as he thinks fit, an efficiency audit of all or any of those operations.   (8)   For the purposes of subsection (7), where a body or person accepts any moneys paid to it or him by the Commonwealth, or by a public authority of the Commonwealth, by way of financial assistance, on condition that the body or person will permit the Auditor ‑ General to carry out efficiency audits of the operations of the body or person in the carrying out of which those moneys have been, are being or are to be applied, the body or person shall be deemed to have given its or his consent to the carrying out by the Auditor ‑ General of efficiency audits of all or any of those operations.   (9)   In this section: State includes the Australian Capital Territory. 48D   Efficiency audit extends to examination of certain procedures   (1)   Where moneys are paid in accordance with the provisions of an enactment:   (a)   by the Commonwealth to a State, by way of financial assistance, on condition that:   (i)   the State will apply the moneys for a purpose specified in the enactment; or   (ii)   the State will pay the moneys to another body for application by that body for a purpose specified in the enactment; or   (b)   by the Commonwealth to a body other than a State or a public authority of the Commonwealth, by way of financial assistance, on condition that the body will apply the moneys for a purpose specified in the enactment; an efficiency audit of the operations of the Department or public authority of the Commonwealth responsible for the administration of the grant of that financial assistance may include an examination of the procedures that are being followed by that Department or authority for the purpose of assessing the extent to which the operations in the carrying on of which the moneys are required to be applied are being carried on in an economical and efficient manner.   (2)   In this section: State includes the Australian Capital Territory. 48E   Investigations and access to premises and records   (1)   An efficiency audit of operations of a relevant body shall be conducted by the Auditor ‑ General, subject to this Act, in such manner as the Auditor ‑ General thinks fit.   (2)   Without limiting the generality of subsection (1):   (a)   an efficiency audit of operations of a relevant body may be carried out in conjunction with, and as part of, an inspection and audit of the accounts of the body that is being carried out by the Auditor ‑ General under this Act or under another Act; and   (b)   any information obtained by the Auditor ‑ General, in the course of carrying out an inspection and audit of the accounts of a relevant body, whether as a result of inspecting the accounts or records of the body or otherwise, may, whether or not the Auditor ‑ General was at the same time carrying out an efficiency audit of operations of that body, be treated as having been obtained for the purposes of carrying out such an audit.   (3)   Without prejudice to the powers conferred on the Auditor ‑ General by any other provision of this Act, the Auditor ‑ General or an authorized person shall, at all reasonable times, have full and free access to all records in the possession of:   (a)   a relevant body;   (b)   a person employed by, or under the control of, a relevant body;   (c)   a person employed as a member of a Commonwealth organization; or   (d)   any other person; being records relating, directly or indirectly, to operations that have been, or are being, carried on by a relevant body or to procedures that have been, or that are being, followed by a relevant body for reviewing any such operations, and may make a copy of, or take extracts from, any such records.   (4)   For the purposes of an efficiency audit of operations of a relevant body that is being carried out under this Act:   (a)   the Auditor ‑ General, or an authorized person, may, at any reasonable time, enter any place occupied by the body and carry out an examination of the operations of the body at the place; and   (b)   the Auditor ‑ General, or an authorized person, is entitled to inspect, at a reasonable time arranged with the principal officer of the body, any records relating to the operations of the body that are kept at premises entered by him under this section, and to take copies of, or extracts from, any such records.   (5)   Nothing in this section shall be taken to restrict the operation of any other section of this Act in relation to efficiency audits of operations of a relevant body. 48F   Reports concerning efficiency audits   (1)   Where the Auditor ‑ General carries out an efficiency audit of operations of a relevant body under this Act, he shall prepare and sign a report of the results of the audit.   (2)   A report of the results of an efficiency audit of operations of a relevant body carried out by the Auditor ‑ General:   (a)   may include such information as he thinks desirable in relation to matters referred to in the report;   (b)   shall set out his reasons for opinions expressed in the report; and   (c)   may include any recommendations arising out of the audit that he thinks fit to make.   (3)   Where the Auditor ‑ General prepares a report that he proposes to make with respect to the results of an efficiency audit of operations of a relevant body carried out by him under this Act, the Auditor ‑ General shall, before signing the proposed report, furnish a copy of the proposed report to the body in order that the body may furnish to the Auditor ‑ General any comments on the proposed report that it desires to make.   (4)   Where a copy of a proposed report of the results of an efficiency audit of operations of a relevant body has been furnished to the body under subsection (3) and:   (a)   the Auditor ‑ General has received comments from the body on the proposed report and has considered those comments; or   (b)   a period of not less than 28 days has elapsed from the date on which the copy of the proposed report was furnished to the body and the Auditor ‑ General has not received any comments from the body; the proposed report, or that report amended in such manner as the Auditor ‑ General thinks fit having regard to any comments furnished to him by the body, may be signed by the Auditor ‑ General as his report of the results of that efficiency audit.   (5)   The Attorney ‑ General may issue to the Auditor ‑ General a certificate certifying that the disclosure of information concerning a specified matter, or the disclosure of the contents of a specified document, would be contrary to the public interest:   (a)   by reason that the disclosure would prejudice the security, defence or international relations of the Commonwealth;   (b)   by reason that the disclosure would involve the disclosure of deliberations or decisions of the Cabinet or of a Committee of the Cabinet;   (c)   by reason that the disclosure would prejudice relations between the Commonwealth and a State;   (d)   by reason that the disclosure would divulge any information or matter communicated in confidence:   (i)   by or on behalf of the Government of the Commonwealth to the Government of a State or to a person receiving the communication on behalf of the Government of a State; or   (ii)   by or on behalf of the Government of a State to the Government of the Commonwealth or to a person receiving the communication on behalf of the Government of the Commonwealth;   (e)   by reason that the disclosure would be prejudicial to the commercial interests of a public authority of the Commonwealth or other body; or   (f)   for any other reason specified in the certificate that could form the basis for a claim by the Crown in right of the Commonwealth in a judicial proceeding that the information or the contents of the document should not be disclosed.   (6)   Where information, or the contents of a document, to which a certificate under subsection (5) applies is disclosed to the Auditor ‑ General in the course of the carrying out of an efficiency audit of operations of a relevant body, the Auditor ‑ General may include any of the information, or any of the contents of the document, in a restricted report of the results of the audit prepared by him, and, if he does so, he shall also prepare and sign a separate report of the results of the audit that does not include any of the information or any of the contents of the document.   (7)   Where the Auditor ‑ General prepares a restricted report of the results of an efficiency audit of operations of a relevant body, he shall forward copies of the report to the Prime Minister, to the Minister and to the Public Service Board and, if the relevant person in respect of the body is not the Prime Minister or the Minister, he shall also forward a copy of the report to the relevant person in respect of the body.   (8)   Subject to subsection (9), where the Auditor ‑ General prepares a report (other than a restricted report) of the results of an efficiency audit of operations of a relevant body:   (a)   he may include the report in the next report made by him under section 51 that includes his report with respect to the accounts, or financial statements, of that body;   (b)   he may include the report in a report made by him, otherwise than under section 51, with respect to the financial statements of the body, being a report a copy of which is required by an enactment to be laid before each House of the Parliament; or   (c)   he may treat the report as a special report and transmit signed copies of the report to each House of the Parliament.   (9)   Subsection (8) does not apply to a relevant body (not being a Department of State or a Department of the Parliament):   (a)   that is specified in the regulations as a relevant body to which subsection (8) does not apply; or   (b)   that is included in a class of relevant bodies specified in the regulations as a class of relevant bodies to which subsection   (8) does not apply.   (10)   Where the Auditor ‑ General prepares a report (other than a restricted report) of the results of an efficiency audit of operations of a relevant body carried out by him, being a relevant body to which, by virtue of regulations in force under subsection (9), subsection (8) does not apply, the Auditor ‑ General shall furnish copies of the report to the body and to the relevant person in respect of the body and to the Public Service Board.   (10A)   In this section: State includes the Australian Capital Territory.   (11)   In this section:   (a)   a reference to a restricted report of the results of an efficiency audit of operations of a relevant body carried out by the Auditor ‑ General shall be read as a reference to a report of the results of such an audit that includes any information, or any of the contents of a document, to which a certificate under subsection (5) applies; and   (b)   a reference to the relevant person in respect of a relevant body shall be read as a reference:   (i)   in the case of a Department of State—to the Minister administering that Department or another Minister acting for and on behalf of that Minister;   (ii)   in the case of the Department of the Senate—to the President of the Senate;   (iii)   in the case of the Department of the House of Representatives—to the Speaker of the House of Representatives;   (iv)   in the case of the Department of the Parliamentary Library, the Department of the Parliamentary Reporting Staff or the Joint House Department—to the President of the Senate and the Speaker of the House of Representatives; and   (v)   in the case of any other relevant body:   (A)   to the Minister declared by regulations to be the relevant person in respect of that body; or   (B)   if no Minister has been so declared to be the relevant person in respect of the body, to the Minister administering the Department of State responsible for dealing with matters relating to the body;     or another Minister acting for and on behalf of that Minister. 48G   Annual report concerning efficiency audits   (1)   The Auditor ‑ General shall, as soon as practicable after 30 June in each year, prepare a general report concerning the efficiency audits of operations of relevant bodies carried out by him during the year ended on that date, together with particulars of the costs incurred by him in the carrying out of those audits and the benefits that have, in his opinion, been derived from the carrying out of those audits.   (2)   Where the Auditor ‑ General prepares a report in pursuance of subsection (1) in respect of a year, the Auditor ‑ General:   (a)   may include the report in a report made by him under section   11A or 51 in respect of that year; or   (b)   may sign copies of the report and transmit them to each House of the Parliament.   (3)   The first report to be prepared by the Auditor ‑ General under this section shall be a report relating to efficiency audits of operations of relevant bodies carried out during the period commencing on the date of commencement of this section and ending on 30 June 1979. Division 3 — Audits of Australian Audit Office 48J   Interpretation     In this Division, unless the contrary intention appears, independent auditor means the person required, in accordance with arrangements made under subsection 48K(1), to carry out audits in relation to the Australian Audit Office. 48K   Audits of Australian Audit Office   (1)   The Minister may, on behalf of the Commonwealth, make arrangements, from time to time, with a suitable person for the person to exercise the powers and perform the functions of the independent auditor under this Division.   (2)   For the purposes of this Division, the functions of the independent auditor are:   (a)   to carry out audits of the accounts and records kept, in accordance with section 40, in relation to the Australian Audit Office;   (b)   to examine the financial statements prepared by the Auditor ‑ General under section 50;   (c)   to examine the accounts of the stores of the Australian Audit Office;   (d)   to carry out efficiency audits of the operations of the Australian Audit Office; and   (e)   to furnish, in accordance with this Division, reports of the results of audits and examinations so carried out by him.   (3)   Notwithstanding any other provisions of this Act, audits and examinations referred to in subsection (2) shall be carried out by the independent auditor.   (4)   Arrangements with a person under subsection (1) may provide for the payment of such fees and allowances to the person as are determined by the Minister.   (5)   Arrangements made with a person under subsection (1) have no force or effect unless the arrangements were made with the approval of, or have been approved by, the Governor ‑ General.   (6)   Fees and allowances payable to a person in accordance with an arrangement made under subsection (1) shall be paid out of the Consolidated Revenue Fund, which is appropriated accordingly. 48L   Powers of independent auditor   (1)   Sections 13, 14 and 14A apply to and in relation to the independent auditor as if references in those sections to the Auditor ‑ General were references to the independent auditor.   (2)   The independent auditor may obtain an opinion from the Attorney ‑ General on any question concerning the exercise of his powers or the performance of his functions under this Division.   (3)   The Auditor ‑ General shall cause a copy of any financial statements prepared by the Auditor ‑ General under section 50 to be given to the independent auditor.   (4)   Sections 11, 41, 41A, 41B, 41C, 42, 45 and 45B, and section 52 other than paragraph (a) of subsection (1), apply to and in relation to the carrying out by the independent auditor of an audit of the accounts and records kept in relation to the Australian Audit Office as if:   (a)   references in those sections to the Auditor ‑ General were references to the independent auditor;   (b)   references in those sections to all Departments were references to the Australian Audit Office;   (c)   the reference in section 41 to accounts and records kept in accordance with section 40 was a reference to the accounts and records kept, in accordance with section 40, in relation to the Australian Audit Office; and   (d)   the reference in section 45 to an accounting officer was a reference to an accounting officer performing duty in the Australian Audit Office.   (5)   For the purposes of any section of this Act applied by this section to and in relation to the independent auditor, examinations, inspections and audits carried out by the independent auditor by virtue of the functions conferred on him by section 48K shall be deemed to be examinations, inspections and audits authorized or required by this Act to be carried out by the independent auditor.   (6)   The independent auditor, or a person authorized by him, shall, at all reasonable times, have full and free access to all accounts and records in the possession of:   (a)   the Auditor ‑ General;   (b)   an officer or employee performing duty in the Australian Audit Office; or   (c)   any other person; being:   (d)   accounts or records which deal with, form a basis of, or relate directly or indirectly to:   (i)   the receipt, custody or expenditure of any public moneys;   (ii)   the receipt, custody or disposal of stores; or   (iii)   any approval for the expenditure of any such moneys;     in relation to the Australian Audit Office; or   (e)   records which relate, directly or indirectly, to operations that have been, or are being, carried on by the Australian Audit Office, or to procedures that have been, or that are being, followed by that Office for reviewing any such operations; and may, subject to the directions of the Minister, make copies of, or take extracts from, any such accounts or records.   (7)   For the purposes of an efficiency audit of operations of the Australian Audit Office:   (a)   the independent auditor, or a person authorized by him, may, at any reasonable time, enter any place occupied by the Australian Audit Office and carry out an examination of the operations of that Office at the place; and   (b)   the independent auditor, or a person authorized by him, is entitled to inspect, at a reasonable time arranged with the Auditor ‑ General, any records relating to the operations of that Office that are kept at premises entered by him under this section, and to take copies of, or extracts from, any such records.   (8)   Nothing in subsection (6) or (7) shall be taken to restrict the operation of any other provisions of this Act that apply to and in relation to the independent auditor by virtue of this section.   (9)   An efficiency audit of operations of the Australian Audit Office shall be conducted by the independent auditor, subject to this section, in such manner as the independent auditor thinks fit.   (10)   Without limiting the generality of subsection (9):   (a)   an efficiency audit of operations of the Australian Audit Office may be carried out in conjunction with, and as part of, an inspection and audit of the accounts of the Australian Audit Office that is being carried out by the independent auditor under this Act; and   (b)   any information obtained by the independent auditor, in the course of carrying out an inspection and audit of the accounts of the Australian Audit Office, whether as a result of inspecting the accounts of records of that Office or otherwise, may, whether or not the independent auditor was at the same time carrying out an efficiency audit of operations of that Office, be treated as having been obtained for the purpose of carrying out such an audit. 48M   Secrecy   (1)   The operation of sections 13, 14 and 14A, in their application in relation to the independent auditor by virtue of subsection 48L(1), and the operation of subsections 48L(6), (7) and (9), are not limited by any provision (including a provision relating to secrecy) contained in any other law (whether made before or after the commencement of this section), except to the extent to which any such other law expressly excludes the operation of any of those sections or subsections.   (2)   Notwithstanding anything contained in any other law, and notwithstanding the making of an oath or declaration of secrecy, a person is not guilty of an offence by reason of anything done by him for the purposes of section 13, 14 or 14A in its application in relation to the independent auditor by virtue of subsection 48L(1), or for the purposes of subsection 48L(6), (7) or (9).   (3)   A person to whom this subsection applies shall not divulge or communicate, except in the course of duty to another person to whom this subsection applies, any information which has come to his knowledge by reason, directly or indirectly, of section 13, 14 or 14A, or of subsection 48L(6), (7) or (9), in any case in which the person from whom the information was obtained, or from whose custody the records from which the information was obtained were produced, could not, but for the provisions of this section, lawfully have divulged the information to the first ‑ mentioned person. Penalty:   $5,000 or imprisonment for 2 years, or both.   (4)   Subsection (3) does not prevent the making, divulging or communicating, in any report of the independent auditor, of conclusions, observations or recommendations which are based on information obtained in pursuance of section 13, 14 or 14A or of subsection 48L(6), (7) or (9).   (5)   The persons to whom subsection (3) applies are:   (a)   the independent auditor;   (b)   persons authorized by the independent auditor under subsection 48L(6) or (7); and   (c)   other persons employed by the independent auditor in connexion with the performance of his functions under this Division. 48N   Reports of independent auditor concerning financial audits   (1)   As soon as practicable after the Auditor ‑ General gives to the independent auditor a copy of a financial statement prepared by the Auditor ‑ General under section 50, the independent auditor shall examine the statement and prepare and sign a report, in respect of the statement, that complies with subsection 51(1) and section   51A.   (2)   For the purposes of subsection (1), subsection 51(1) and section   51A shall be read as if references to the Auditor ‑ General were references to the independent auditor.   (3)   The independent auditor shall forward a report prepared, under subsection (1), with respect to a statement prepared by the Auditor ‑ General under section 50 to the Auditor ‑ General, who shall cause it to be included in, or annexed to, a report prepared by the Auditor ‑ General under section 11A with respect to the statement.   (4)   In addition to furnishing reports in accordance with subsection   (1), the independent auditor shall draw the attention of the Minister to such matters arising out of the exercise of his powers and the performance of his functions under this Division (other than his powers and functions in respect of the carrying out of efficiency audits of the operations of the Australian Audit Office) as are, in the opinion of the independent auditor, of sufficient importance to justify his so doing. 48P   Reports of independent auditor concerning efficiency audits   (1)   Where the independent auditor carries out an efficiency audit of operations of the Australian Audit Office under this Division, he shall prepare and sign a report of the results of the audit.   (2)   A report of the results of an efficiency audit of operations of the Australian Audit Office carried out by the independent auditor:   (a)   may include such information as he thinks desirable in relation to matters referred to in the report;   (b)   shall set out his reasons for matters expressed in the report; and   (c)   may include any recommendations arising from the audit that he thinks fit to make.   (3)   The Attorney ‑ General may issue to the independent auditor a certificate certifying that the disclosure of information concerning a specified matter, or the disclosure of a specified document, would be contrary to the public interest for a reason specified in subsection 48F(5).   (4)   Where information, or the contents of a document, to which a certificate under subsection (3) applies is disclosed to the independent auditor in the course of the carrying out of an efficiency audit of operations of the Australian Audit Office, the independent auditor may include any of the information, or any of the contents of the document, in a restricted report of the results of the audit prepared by him, and, if he does so, he may also prepare and sign a separate report of the results of the audit that does not include any of the information or any of the contents of the document.   (5)   Where the independent auditor prepares a restricted report of the results of an efficiency audit of operations of the Australian Audit Office, he shall forward copies of the report to the Prime Minister, to the Minister and to the Public Service Board.   (6)   Where the independent auditor prepares a report (other than a restricted report) of the results of an efficiency audit of operations of the Australian Audit Office:   (a)   he may include the report in the next report made by him under subsection 48N(1); or   (b)   he may treat the report as a special report and transmit signed copies of the report to each House of the Parliament.   (7)   In this section, a reference to a restricted report of the results of an efficiency audit of operations of the Australian Audit Office shall be read as a reference to a report of the results of such an audit that includes any information, or any of the contents of a document, to which a certificate issued to the independent auditor under subsection (3) applies.   (8)   Where an independent auditor is of the opinion that a matter arising out of the carrying out by him of an efficiency audit of operations of the Australian Audit Office is of sufficient importance as to justify his doing so, he shall draw the attention of the Prime Minister, the Minister and the Public Service Board to the matter. Part VII — Statements and their audit 48Q   Interpretation     In this Part, unless the contrary intention appears: aggregate financial statement means a financial statement prepared in accordance with subsection 50AB(1). declared Department means a Department in relation to which the   Minister has made a declaration for the purposes of subsection   51(2). Department has the same meaning as in section 2AB. Departmental financial statement means a financial statement prepared in accordance with subsection 50(2). financial statements guidelines means guidelines in force under section 50AA. Secretary has the same meaning as in section 2AB. 49   Minister’s monthly statement of financial transactions   (1)   The Minister shall, as soon as practicable after the expiration of each month of each financial year, publish a Statement of Financial Transactions, in accordance with, or substantially in accordance with, the form prescribed in regulations for the purposes of this subsection, containing financial information with respect to:   (a)   receipts and expenditure of the Commonwealth Public Account during that month, and during that year up to the end of that month; and   (b)   financing transactions showing, among other things, the manner in which:   (i)   the surplus for that month was applied or the deficit for that month was financed; and   (ii)   the surplus for that year up to the end of that month was applied or the deficit for the year up to the end of that month was financed. 50   Departmental financial statements   (1)   As soon as practicable after the end of each financial year, the Secretary of each Department shall prepare and (except where the Secretary is the Auditor ‑ General) submit to the Auditor ‑ General a financial statement for the Department in respect of the financial year.   (2)   the financial statement shall be prepared in accordance with the financial statements guidelines and shall set out:   (a)   particulars of the receipts and expenditures of the Consolidated Revenue Fund, the Loan Fund and the Trust Fund during the financial year in respect of the Department; and   (b)   such other information (if any) relating to the financial year as is required by the financial statements guidelines to be included in the statement. 50AA   Financial statements guidelines     For the purposes of section 50, the Minister may, by writing, make guidelines:   (a)   relating to the provision, in Departmental financial statements, of particulars of the receipts and expenditures of the Consolidated Revenue Fund, the Loan Fund and the Trust Fund in respect of Departments; and   (b)   requiring the inclusion, in Departmental financial statements, of other information relating to Departments. 50AB   Aggregate financial statements   (1)   As soon as practicable after the end of each financial year, the Minister shall cause to be prepared a financial statement providing particulars of the total receipts and expenditures, during the financial year, of each of the following funds:   (a)   the Consolidated Revenue Fund;   (b)   the Loan Fund;   (c)   the Trust Fund.   (2)   As soon as practicable after the preparation of an aggregate financial statement, the Minister shall submit the statement to the Auditor ‑ General. 50AC   Amounts may be stated to next higher or lower dollar   (1)   For the purposes of an aggregate financial statement, or any part of a Departmental financial statement that relates to matters referred to in paragraph 50(2)(a), the statement of an amount to the next lower, or next higher, dollar is a sufficient statement of the amount.   (2)   For the purposes of any part of a Departmental financial statement that relates to matters referred to in paragraph 50(2)(b), the question of whether the statement of an amount to the next lower, or next higher, dollar is a sufficient statement of the amount shall be determined by reference to the financial statements guidelines. 50A   Coin to be deemed metal until issued     For the purposes of the statements and accounts of the Minister under this Act, until a coin made in pursuance of the Currency Act   1965 , is issued, the value of the coin shall be taken to be the value of the metal of which the coin is made. 51   Auditor ‑ General to audit and report   (1)   As soon as practicable after the Auditor ‑ General receives a Departmental financial statement, or an aggregate financial statement, the Auditor ‑ General shall examine the statement and shall prepare and sign a report concerning the statement:   (a)   stating whether, in the opinion of the Auditor ‑ General, the statement agrees with, or differs from, the accounts and records kept in accordance with section 40;   (b)   if the statement is a Departmental financial statement—stating whether, in the opinion of the Auditor ‑ General, the statement was prepared in accordance with the financial statements guidelines;   (c)   subject to section 70F, setting out particulars of cases in which, in the opinion of the Auditor ‑ General, the provisions of the Constitution or any law of the Commonwealth have not been carried out; and   (d)   containing such other information relating to, such explanations of and such comments on the statement as the Auditor ‑ General thinks desirable.   (1A)   Where the Auditor ‑ General is required to sign a report under subsection (1), the Auditor ‑ General may authorise, in writing, an officer to sign the report and, where the officer so signs the report, it shall be taken, for the purposes of this Act, to have been prepared and signed by the Auditor ‑ General under subsection (1).   (2)   Subsection (1) does not apply in relation to so much of a Departmental financial statement as is included in the statement in compliance with paragraph 50(2)(b) unless the Minister has, by writing, declared that Departmental financial statements of the Department concerned are to be subject to full examination.   (3)   Before making a declaration for the purposes of subsection (2) in relation to a Department, the Minister shall have regard to any advice given to the Minister by the Auditor ‑ General as to the making of such a declaration in relation to the Department.   (4)   The Auditor ‑ General may, if the Auditor ‑ General considers it expedient to do so, discharge an obligation under this section to prepare and sign a report by preparing and signing a report and later, but as soon as practicable, a report or reports supplementary to the first ‑ mentioned report. 51A   Information in respect of audits     The Auditor ‑ General shall include in any report made by him under this Act such information as he thinks desirable in relation to audits, examinations and inspections carried out by him in pursuance of the provisions of this or any other Act. 52   Certain orders and legal opinions to be annexed to Auditor ‑ General’s report   (1)   Subject to subsection (2), the Auditor ‑ General shall annex or append to a report under section 51 that relates to an aggregate financial statement:   (a)   a copy of every order under subsection 37(1) by which it may have been directed that there should be applied in aid of any item that may have been deficient a further sum out of any surplus arising on any other item under the same subdivision; and   (b)   a copy of every case or statement of facts laid by the said Auditor ‑ General before the Attorney ‑ General for his opinion together with a copy of the opinion given thereon.   (2)   Where a case or statement of facts laid by the Auditor ‑ General before the Attorney ‑ General for his opinion relates to an efficiency audit, the Auditor ‑ General may, instead of annexing or appending the case or statement, together with a copy of the opinion given thereon, to a report under section 51, annex or append the report to a report prepared by him in accordance with Division 2 of Part VI. 53   Auditor ‑ General’s reports on aggregate financial statements to be transmitted to Parliament   (1)   After preparing and signing a report under section 51 that relates to an aggregate financial statement, the Auditor ‑ General shall transmit a signed copy of the report to each House of the Parliament on the first day on which that House of the Parliament sits after the day on which he signed the report or within 14 days after that day.   (2)   If Parliament is not in session when the Auditor ‑ General signs a report under section 51, the Auditor ‑ General shall, within 14 days after the day on which he signed the report, transmit a signed copy of the report to the Minister.   (3)   A copy of a report transmitted to a House of the Parliament or to the Minister under this section shall be accompanied by:   (a)   if the report is a report other than a supplementary report—a copy of the aggregate financial statement to which the report relates; and   (b)   any copies referred to in section 52 that are relevant to the report.   (4)   Where a copy of a report and the accompanying papers (if any) are transmitted to the Minister under this section, the Minister shall, within 14 days after the date on which he received them, publish them as a public document. 53A   Auditor ‑ General’s reports on Departmental financial statements to be given to Minister administering Department etc.   (1)   After preparing and signing a report under section 51 that relates to a Departmental financial statement, the Auditor ‑ General shall give a signed copy of the report to the relevant authority in relation to the Department concerned.   (2)   For the purposes of subsection (1), the relevant authority in relation to a Department is:   (a)   if the Department is a Department of State—the Minister administering the Department of State;   (b)   if the Department is the Department of the Senate—the President of the Senate;   (c)   if the Department is the Department of the House of Representatives—the Speaker of the House of Representatives;   (d)   if the Department is the Department of the Parliamentary Library, the Department of the Parliamentary Reporting Staff or the Joint House Department—both the President of the Senate and the Speaker of the House of Representatives; or   (e)   if the Department is a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service—the Minister to whom the Department is responsible.   (2A)   For the purposes of subsection (1), the relevant authority in relation to the Australian Federal Police is the Minister administering the Australian Federal Police Act 1979 .   (3)   If the Department to which a Departmental financial statement to which a report (in this subsection called the Auditor ‑ General’s report ) under section 51 relates is a Department for the purposes of subsection 25(6) of the Public Service Act 1922 , the report required by that subsection to be prepared in relation to the Department in respect of the financial year to which the statement relates shall include a copy of the Auditor ‑ General’s report.   (4)   If the department to which a Departmental financial statement to which a report (in this subsection called the Auditor ‑ General’s report ) under section 51 relates is a Parliamentary Department for the purposes of subsection 9B(2) of the Public Service Act 1922 , the report required by that subsection to be prepared in relation to the Parliamentary Department in respect of the financial year to which the statement relates shall include a copy of the Auditor ‑ General’s report. 54   Project performance audits   (1)   The Auditor ‑ General may carry out, at such intervals as he or she thinks fit, a project performance audit of any operations of a body that is a body whose accounts and records the Auditor ‑ General is required to inspect and audit in the performance of his or her functions under this Act or another enactment.   (2)   If, as a result of carrying out a project performance audit, the Auditor ‑ General wishes to recommend any change in an administrative process, a system or an operation of the body concerned, being a change that, in his or her opinion, will lead to better control of resources, to greater efficiency or economy, or to improved performance, the Auditor ‑ General may do one or more of the following:   (a)   include the matter in a report under section 11A or 51;   (b)   where the Auditor ‑ General is required or empowered to make a report on the accounts and records of the body under an enactment other than this Act—include the matter in such a report under that enactment;   (c)  

prepare and give to the Minister to whom the body is responsible, or who administers the Act under which the body is established, a report on the matter.   (3)   Subject to this Act, a project performance audit of operations of a body shall be conducted by the Auditor ‑ General in the manner that the Auditor ‑ General thinks fit.   (4)   Without limiting the generality of subsection (3):   (a)   a project performance audit of operations of a body may be carried out in conjunction with, and as part of, an inspection and audit of the accounts and records of the body that is being carried out by the Auditor ‑ General under this Act or another enactment; and   (b)   any information obtained by the Auditor ‑ General, in the course of carrying out an inspection and audit of the accounts and records of a body, whether as a result of inspecting the accounts and records of the body or otherwise, may, whether or not the Auditor ‑ General was at the same time carrying out a project performance audit of operations of that body, be treated as having been obtained for the purpose of carrying out such an audit.   (5)   Without prejudice to the powers conferred on the Auditor ‑ General by any other provision of this Act, the Auditor ‑ General or a person authorised by the Auditor ‑ General under this section:   (a)   is entitled at all reasonable times to full and free access to all accounts and records in the possession of:   (i)   a body whose accounts and records the Auditor ‑ General is required to inspect and audit in the performance of his or her functions under this Act or another enactment;   (ii)   a person employed by, or under the control of, the body;   (iii)   a person employed as a member of the body; or   (iv)   any other person;     being accounts or records relating, directly or indirectly, to operations that have been, or are being, carried on by such a body or to procedures that have been, or are being, followed by such a body for review of such operations; and   (b)   may make a copy of, or take extracts from, any such accounts or records.   (6)   For the purpose of a project performance audit of operations of a body:   (a)   the Auditor ‑ General, or a person authorised by the Auditor ‑ General under this section, may, at any reasonable time, enter any place occupied by the body and carry out an examination of the operations of the body at the place; and   (b)   the Auditor ‑ General, or a person authorised by the Auditor ‑ General under this section, is entitled:   (i)   to inspect, at a reasonable time arranged by the principal officer of the body, any accounts or records relating to the operations of the body that are kept at premises entered by him or her under this section; and   (ii)   to take copies of, or extracts from, any such accounts or records.   (7)   Nothing in this section shall be taken to restrict the operation of any other section of this Act in relation to project performance audits of operations of a body.   (8)   In this section: body includes a Department of State and a Department of the Parliament. Part VIII — The Loan Fund   55   Separate account to be kept of Loan Fund   (1)   A separate account shall be kept of all moneys raised by way of loan upon the public credit of the Commonwealth, other than moneys raised by way of advances made by banks in pursuance of agreements under section 20.   (2)   The account referred to in subsection (1) shall be called the Loan Fund and shall be kept under such separate heads as are specified in the several Acts under the authority whereof the moneys were raised. 57   Loan Fund expenditure to be covered by Act [ see Note 3]   (1)   Subject to this section, it shall not be lawful for the Minister to expend any moneys standing to the credit of the Loan Fund except under the authority of an Act.   (3)   Where the Commonwealth is liable to repay to any person an amount that has been received by the Commonwealth and paid into the Loan Fund (not being an amount lent to the Commonwealth provision for the repayment of which is made by an Act other than this Act), the Loan Fund is appropriated to the extent necessary to make the repayment. 58   Suspense accounts     When any money is appropriated out of the moneys standing to the credit of the Loan Fund for the purpose of defraying the cost of the purchase of any material the cost of which may ultimately be chargeable to and divisible amongst more works than one and it is not known or does not appear to what work the cost of such material ought ultimately to be charged, then the Minister may direct that all moneys expended for such material shall be charged in the first instance to a Suspense Account and shall afterwards be charged to the proper work when the same is ascertained. 58A   Receipts taken in reduction of expenditure charged to Loan Fund     The Minister may take in reduction of expenditure charged to the Loan Fund the following receipts:   (a)   moneys received from the sale of property, or for work, in respect of which moneys standing to the credit of the Loan Fund have been expended, but not exceeding the sum of the moneys so expended;   (b)   moneys received in repayment of moneys paid out of the Loan Fund by way of deposits, advances or loans;   (c)   moneys received in reimbursement of any other expenditure for which payments have been made out of the Loan Fund. 59   Provisions of Act to apply   (1)   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 the Loan Fund, and the Governor ‑ General 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.   (2)   All the provisions of this Act relating to the collection and receipt of money and the audit of the Public Accounts and the powers and duties of the Auditor ‑ General with respect to the expenditure of public moneys and the duties and liabilities of accounting officers and other persons whomsoever shall in like manner apply to moneys collected received or expended on account of the Loan Fund. Part IX — The Trust Fund   60   Trust Fund     A separate account, to be called the Trust Fund, shall be kept of all moneys which shall be placed to the credit of that fund under such separate heads as may be directed by the Minister. 61   Expenditure of Trust moneys     It shall not be lawful for the Minister to expend any moneys standing to the credit of the Trust Fund except for the purposes of such fund or under the authority of an Act. 62   Provisions of Act to apply in relation to Trust Fund   (1)   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 the Trust Fund, and the Minister 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.   (1A)   The last preceding subsection has effect subject to section 33B.   (2)   All the provisions of this Act relating to the collection and receipt of moneys and the audit of the Public Accounts and the powers and duties of the Auditor ‑ General with respect to the expenditure of public moneys and the duties and liabilities of accounting officers and other persons whomsoever shall in like manner apply to moneys collected received or expended on account of the Trust Fund. 62A   Trust accounts [ see Notes 2 and 4]   (1)   The Minister may establish Trust Accounts and define the purposes for which they are established.   (2)   Subject to this section, the Trust Accounts established by or under this section and existing immediately prior to the commencement of this subsection shall continue as trust accounts under this section.   (3)   All moneys standing to the credit of an account which is a Trust Account established under, or continued by, this section or established under any other Act as a Trust Account for the purposes, or within the meaning, of this section, shall be deemed to be moneys standing to the credit of the Trust Fund.   (4)   The Minister may direct that any Trust Account shall be closed and thereupon after all liabilities of the Account have been met the Account shall be closed accordingly.   (4A)   The Minister may direct that any moneys standing to the credit of any Trust Account which are not required for the purposes of that Account and the balance of moneys standing to the credit of a Trust Account closed under the last preceding subsection shall be paid as provided in the next succeeding subsection.   (4B)   Where any amount is required in accordance with the last preceding subsection to be paid, that amount shall, to such extent as it was appropriated out of moneys standing to the credit of the Loan Fund, be paid to the Loan Fund and any balance of that amount shall be paid to the Consolidated Revenue Fund. Moneys to be paid into Trust Accounts   (5)   The following moneys may be paid to the credit of the Trust Account to which they relate:   (a)   All moneys appropriated by law for the purposes of any Trust Account;   (b)   All moneys received from the sale to any person or Department of any articles purchased or produced, or for work paid for, with moneys standing to the credit of a Trust Account; and   (c)   All moneys paid by any person for the purpose of any Trust Account. Expenditure of money in Trust Account   (6)   Moneys standing to the credit of a Trust Account may be expended for the purposes of the account. Refunds from Trust Fund   (7)   Where:   (a)   an amount has been paid to the credit of the Trust Fund; and   (b)   the repayment of that amount, or of a part of that amount, to any person is required or permitted by or under any Act or otherwise by law; the repayment may be made from moneys standing to the credit of the Trust Fund. 62B   Investment of moneys standing to credit of Trust Fund   (1)   Moneys standing to the credit of the Trust Fund may be invested by the Minister:   (a)   in any securities of, or guaranteed by, the Government of the Commonwealth or of a State;   (aa)   in any securities of a government authority;   (ab)   on loan to an authorized dealer;   (b)   on deposit in a bank;   (ba)   in certificates of deposit issued by a bank;   (bb)   in clean bills of exchange;   (c)   in the purchase of metal for coinage; or   (d)   in any other form of investment approved by the Minister for the purposes of this subsection.   (2)   The Minister and his successors in office shall, for the purposes of the investment of any moneys in pursuance of this section, be deemed to be a corporation by the name of “The Minister for Finance of the Commonwealth”, and any investment made in pursuance of this section may be made by him in his corporate name.   (2A)   A deposit receipt for moneys deposited under this section for a fixed period with any bank shall, for the purposes of this Act, be deemed to be a security.   (3)   Interest received from the investment of any moneys standing to the credit of the Trust Fund shall be dealt with:   (a)   in accordance with any Act making provision with respect to that interest; or   (b)   if paragraph (a) is not applicable:   (i)   in a case where the Minister has directed the manner in which that interest is to be dealt with—in accordance with that direction; or   (ii)   in any other case—by payment to the Consolidated Revenue Fund.   (4)   In this section: authorized dealer means a corporation that:   (a)   is a registered corporation within the meaning of the Financial Corporations Act 1974 ; and   (b)   is declared by regulations made under this Act to be an authorised dealer for the purposes of this definition. clean bill of exchange   means a bill of exchange that:   (a)   has been accepted by a trading bank;   (b)   has been indorsed by a trading bank or trading banks; and   (c)   has not been indorsed by any person other than a trading bank. government authority means a public authority constituted by or under a law of the Commonwealth, of a State or of a Territory and includes a municipal corporation or other local government body.   (5)   Regulations made for the purposes of the definition of authorized dealer in subsection (4) may declare all the corporations included from time to time in a specified category that is determined under section 10 of the Financial Corporations Act 1974 to be authorized dealers for the purposes of that definition.   (6)   Subsection (5) does not, by implication, limit the power to declare corporations by reference to classes. Part X — Moneys outside Australia and Naval expenditure   63   Moneys etc. outside Australia   (1)   The regulations may make provision for and in relation to:   (a)   the collection, receipt, custody, expenditure, care and management, outside Australia, of public moneys and the due accounting for those moneys;   (b)   the keeping of accounts and records, and the provision of statements, returns and vouchers, in respect of the matters referred to in paragraph (a);   (c)   the execution of works and the supply of services outside Australia for or by the Commonwealth;   (d)   the purchase outside Australia of chattels and other property for or by the Commonwealth;   (e)   the custody, issue, sale or other disposal and writing off of stores and other property of the Commonwealth outside Australia, and the proper accounting for, and stocktaking of, those stores and that property; and   (f)   the inspection and examination by a person other than the Auditor ‑ General, and the departmental checking, of accounts and records prepared or kept outside Australia in respect of public moneys, stores and other property of the Commonwealth.   (1A)   Regulations made in accordance with this section may prescribe penalties, not exceeding a fine of $500, for offences against the regulations.   (2)   In this section, Australia   includes the external Territories.   (3)   Notwithstanding section 71, regulations made in accordance with this section may contain provisions inconsistent with the provisions of this Act (other than this section) and, to the extent to which they are inconsistent with any such provision, have effect notwithstanding that provision. 63A   Australian Navy   (1)   The regulations may make provision for or in relation to:   (a)   the collection, receipt, custody, expenditure, care and management of public moneys, and the due accounting for those moneys, by members of the Australian Navy;   (b)   the keeping of accounts and records, and the provision of statements, returns and vouchers, in respect of the matters referred to in paragraph (a) by members of the Australian Navy;   (c)   the execution of works and the supply of services for or by the Commonwealth for the purposes of the Australian Navy;   (d)   the purchase of chattels and other property for or by the Commonwealth for the purposes of the Australian Navy;   (e)   the custody, issue, sale or other disposal and writing off of stores and other property of the Commonwealth connected with the operation of the Australian Navy, and the proper accounting for, and stocktaking of, those stores and that property;   (f)   the inspection and examination by a person other than the Auditor ‑ General, and the checking within the Australian Navy, of accounts and records prepared or kept in respect of public moneys, stores and other property of the Commonwealth connected with the operation of the Australian Navy; and   (g)   the custody, aboard ships of the Australian Navy and at other naval establishments, of moneys other than public moneys and the carrying on, aboard such a ship, of banking business.   (1A)   Regulations made in accordance with this section may prescribe penalties, not exceeding a fine of $500, for offences against the regulations.   (2)   Notwithstanding section 71, regulations made in accordance with this section may contain provisions inconsistent with the provisions of this Act (other than this section) and, to the extent to which they are inconsistent with any such provision, have effect notwithstanding that provision. Part XI — Financial provisions relating to public authorities and certain other bodies Division 1 — General 63B   Interpretation   (1)   In this Part, unless the contrary intention appears, appropriate Minister means:   (a)   in relation to a body corporate that is incorporated by an Act or by regulations made under an Act—the Minister administering the provisions of that Act that establishes, or provides for the establishment of, the body; or   (b)   in relation to a body corporate that is incorporated by an Ordinance of the Australian Capital Territory—the Minister administering the Act authorizing the making of Ordinances for that Territory or such other Minister as is prescribed for the purposes of this Part in relation to that authority in place of the first ‑ mentioned Minister; or another Minister for the time being acting for or on behalf of that Minister.   (2)   A reference in a Division of this Part to an authority shall be read as a reference to:   (a)   a body corporate declared by an Act, or by regulations made under this Act, to be a public authority to which that Division applies; or   (b)   a body corporate that is, because of section 63CA, a public authority to which that Division applies. 63C   Application   (1)   Where an Act declares a body corporate incorporated for a public purpose by the Act to be a public authority to which a Division of this Part (being Division 2 or 3) applies, the provisions of that Division apply to and in relation to the body corporate subject to such modifications (if any) as are made to those provisions by the Act.   (2)   Regulations made under this Act may declare a specified body corporate incorporated for a public purpose by regulations made under another Act, or by an Ordinance of an external Territory or regulations made under such an Ordinance, to be a public authority to which a Division of this Part (being Division 2 or 3) applies, and the provisions of that Division apply to and in relation to a body corporate so declared subject to such modifications (if any) as are made to those provisions by regulations made under this Act.   (3)   This section does not apply in relation to a body corporate that is incorporated for a public purpose after the commencement of section 63CA. 63CA   Application of Part to new bodies   (1)   Subject to subsections (2), (3) and (4), where, on or after the commencement of this section, a body corporate is incorporated for a public purpose by an Act, by an Ordinance of an external Territory (other than Norfolk Island) or by regulations made under an Act or such an Ordinance, the body shall be taken to be a public authority to which Division 2 applies, and the provisions of that Division apply in relation to the body subject to such modifications (if any) as are made to those provisions by the Act, Ordinance or regulations, as the case may be.   (2)   Subject to subsection (3), where, on or after the commencement of this section:   (a)   a body corporate is incorporated for a public purpose by an Act, by an Ordinance of an external Territory (other than Norfolk Island) or by regulations made under an Act or such an Ordinance; and   (b)   the body is declared by the Act, Ordinance or regulations, as the case may be, to be a public authority to which Division 3 applies; the body shall be taken to be a public authority to which Division   3 applies, and the provisions of that Division apply in relation to the body subject to such modifications (if any) as are made to those provisions by the Act, Ordinance or regulations, as the case may be.   (3)   Subsections (1) and (2) do not apply in relation to a body that is declared, by the Act, Ordinance or regulations creating the body, not to be a public authority to which Division 2 or 3 applies.   (4)   Subsection (1) does not apply in relation to a body corporate incorporated under the Companies Act 1981 or under any Ordinance that is concerned generally with the incorporation of companies.   (5)   In this section: modification includes the omission or addition of a provision or the substitution of a provision for another provision. Division 2 — Public authorities required to keep accounts in accordance with commercial practice 63D   Bank accounts   (1)   The authority may open and maintain an account or accounts with an approved bank or approved banks and shall maintain at all times at least one such account.   (2)   The authority shall pay all moneys received by it into an account referred to in this section.   (3)   In this section, approved bank , in relation to an authority, means a bank as defined in subsection 5(1) of the Banking Act 1959 or another bank declared by the Treasurer or a person authorized by the Treasurer to give approvals under this section to be an approved bank in relation to that authority. 63E   Investment of moneys   (1)   Moneys of the authority not immediately required for the purposes of the authority may be invested:   (a)   on deposit with an approved bank;   (b)   in Commonwealth securities; or   (c)   in any other manner approved by the Treasurer.   (2)   In subsection (1), approved bank , in relation to an authority, means a bank as defined in subsection 5(1) of the Banking Act   1959 or another bank declared by the Treasurer or a person authorized by the Treasurer to give approvals under this section to be an approved bank in relation to that authority. 63F   Proper accounts to be kept     The authority shall cause to be kept proper accounts and records of the transactions and affairs of the authority in accordance with the accounting principles generally applied in commercial practice and shall do all things necessary to ensure that all payments out of its moneys are correctly made and properly authorized and that adequate control is maintained over the assets of, or in the custody of, the authority and over the incurring of liabilities by the authority. Penalty:   $10,000. 63G   Audit   (1)   The Auditor ‑ General shall inspect and audit the accounts and records of financial transactions of the authority and records relating to assets of, or in the custody of, the authority, and shall forthwith draw the attention of the appropriate Minister to any irregularity disclosed by the inspection and audit that is, in the opinion of the Auditor ‑ General, of sufficient importance to justify his so doing.   (2)   The Auditor ‑ General may, at his discretion, dispense with all or any part of the detailed inspection and audit of any accounts or records referred to in subsection (1).   (3)   The Auditor ‑ General shall, at least once in each year, report to the appropriate Minister the results of the inspection and audit carried out under subsection (1).   (4)   The Auditor ‑ General or a person authorized by him is entitled at all reasonable times to full and free access to all accounts and records of the authority relating directly or indirectly to the receipt or payment of moneys by the authority or to the acquisition, receipt, custody or disposal of assets by the authority.   (5)   The Auditor ‑ General or a person authorized by him may make copies of, or take extracts from, any such accounts or records.   (6)   The Auditor ‑ General or a person authorized by him may require any person to furnish him with such information in the possession of the person, or to which the person has access, as the Auditor ‑ General or authorized person considers necessary for the purposes of the functions of the Auditor ‑ General under this Division.   (7)   A person shall not refuse or fail to comply with a requirement under subsection (6) to the extent that the person is capable of complying with it. Penalty:   (a)   in the case of a natural person—$1,000 or imprisonment for 6 months, or both; or   (b)   in the case of a body corporate—$5,000.   (8)   A person shall not, in purported compliance with a requirement under subsection (6), knowingly furnish information that is false or misleading in a material particular. Penalty:   (a)   in the case of a natural person—$2,000 or imprisonment for 12 months, or both; or   (b)   in the case of a body corporate—$10,000.   (9)   A person is not excused from furnishing information in pursuance of a requirement under subsection (6) on the ground that the information may tend to incriminate the person, but any information furnished in pursuance of a requirement under subsection (6) is not admissible in evidence against the person in any criminal proceedings, other than proceedings for an offence against subsection (7) or (8). 63H   Annual report and financial statements   (1)   The authority shall, as soon as practicable after 30 June in each year, prepare and submit to the appropriate Minister a report of its operations during the year ended on that date, together with financial statements in respect of that year in such form as the Minister administering this Act approves.   (2)   Before submitting financial statements to the appropriate Minister under subsection (1), the authority shall submit them to the Auditor ‑ General, who shall report to the appropriate Minister:   (a)   whether, in his opinion, the statements are based on proper accounts and records;   (b)   whether the statements are in agreement with the accounts and records and, in his opinion, show fairly the financial transactions and the state of the affairs of the authority;   (c)   whether, in his opinion, the receipt, expenditure and investment of moneys, and the acquisition and disposal of assets, by the authority during the year have been in accordance with the enactment establishing the authority; and   (d)   as to such other matters arising out of the statements as the Auditor ‑ General considers should be reported to the appropriate Minister.   (3)   The appropriate Minister shall cause copies of the report and financial statements together with a copy of the report of the Auditor ‑ General to be laid before each House of the Parliament within 15 sitting days of that House after their receipt by the appropriate Minister. Division 3 — Public authorities not required to keep accounts in accordance with commercial practice 63J   Bank accounts   (1)   The authority may open and maintain an account or accounts with an approved bank or approved banks and shall maintain at all times at least one such account.   (2)   The authority shall pay all moneys received by it into an account referred to in this section.   (3)   In this section, approved bank , in relation to an authority, means the Reserve Bank of Australia or another bank for the time being declared by the Treasurer or a person authorized by the Treasurer to give approvals under this section to be an approved bank in relation to that authority. 63K   Proper accounts to be kept     The authority shall cause to be kept proper accounts and records of the transactions and affairs of the authority and shall do all things necessary to ensure that all payments out of its moneys are correctly made and properly authorized and that adequate control is maintained over the assets of, or in the custody of, the authority and over the incurring of liabilities by the authority. Penalty:   $10,000. 63L   Audit   (1)   The Auditor ‑ General shall inspect and audit the accounts and records of financial transactions of the authority and records relating to assets of, or in the custody of, the authority, and shall forthwith draw the attention of the appropriate Minister to any irregularity disclosed by the inspection and audit that is, in the opinion of the Auditor ‑ General, of sufficient importance to justify his so doing.   (2)   The Auditor ‑ General may, at his discretion, dispense with all or any part of the detailed inspection and audit of any accounts or records referred to in subsection (1).   (3)   The Auditor ‑ General shall, at least once in each year, report to the appropriate Minister the results of the inspection and audit carried out under subsection (1).   (4)   The Auditor ‑ General or a person authorized by him is entitled at all reasonable times to full and free access to all accounts and records of the authority relating directly or indirectly to the receipt or payment of moneys by the authority or to the acquisition, receipt, custody or disposal of assets by the authority.   (5)   The Auditor ‑ General or a person authorized by him may make copies of, or take extracts from, any such accounts or records.   (6)   The Auditor ‑ General or a person authorized by him may require any person to furnish him with such information in the possession of the person, or to which the person has access, as the Auditor ‑ General or authorized person considers necessary for the purposes of the functions of the Auditor ‑ General under this Division.   (7)   A person shall not refuse or fail to comply with a requirement under subsection (6) to the extent that the person is capable of complying with it. Penalty:   (a)   in the case of a natural person—$1,000 or imprisonment for 6 months, or both; or   (b)   in the case of a body corporate—$5,000.   (8)   A person shall not, in purported compliance with a requirement under subsection (6), knowingly furnish information that is false or misleading in a material particular. Penalty:   (a)   in the case of a natural person—$2,000 or imprisonment for 12 months, or both; or   (b)   in the case of a body corporate—$10,000.   (9)   A person is not excused from furnishing information in pursuance of a requirement under subsection (6) on the ground that the information may tend to incriminate the person, but any information furnished in pursuance of a requirement under subsection (6) is not admissible in evidence against the person in any criminal proceedings, other than proceedings for an offence against subsection (7) or (8). 63M   Annual report and financial statements   (1)   The authority shall, as soon as practicable after 30 June in each year, prepare and submit to the appropriate Minister a report of its operations during the year ended on that date, together with financial statements in respect of that year in such form as the Minister administering this Act approves.   (2)   Before submitting financial statements to the appropriate Minister under subsection (1), the authority shall submit them to the Auditor ‑ General, who shall report to the appropriate Minister:   (a)   whether, in his opinion, the statements are based on proper accounts and records;   (b)   whether the statements are in agreement with the accounts and records;   (c)   whether, in his opinion, the receipt, expenditure and investment of moneys, and the acquisition and disposal of assets, by the authority during the year have been in accordance with the enactment establishing the authority; and   (d)   as to such other matters arising out of the statements as the Auditor ‑ General considers should be reported to the appropriate Minister.   (3)   The appropriate Minister shall cause copies of the report and financial statements together with a copy of the report of the Auditor ‑ General to be laid before each House of the Parliament within 15 sitting days of that House after their receipt by the appropriate Minister. Division 3A — Public authorities audited by company auditors 63MA   Interpretation   (1)   In this Division, unless the contrary intention appears: appropriate Minister , in relation to a privately audited body, means the Minister administering the provisions of the Act establishing the body or another Minister for the time being acting for and on behalf of that Minister. company auditor means a firm carrying on the business of auditing accounts. privately audited body means a body corporate (other than the Australian Industry Development Corporation) whose accounts, records and financial statements are, in accordance with the Act establishing the body, subject to inspection and audit by a company auditor.   (2)   A reference in this Division to an Act establishing a body includes a reference to an Act continuing a body in existence, but does not include a reference to an Act relating to companies. 63MB   Discretionary power to report on company auditor   (1)   The Auditor ‑ General shall, by notice in writing in the Gazette , set auditing standards to be complied with by company auditors when inspecting and auditing the accounts and records, or reporting on the financial statements, of privately audited bodies.   (2)   In relation to a privately audited body, the Auditor ‑ General may, at any time, report to the appropriate Minister:   (a)   whether, in the Auditor ‑ General’s opinion, the company auditor has complied with standards set under subsection (1);   (b)   on the results and quality of the inspection and audit by the company auditor; and   (c)   as to such other matters arising out of the audit, or the report on the financial statements, by the company auditor as the Auditor ‑ General considers should be reported.   (3)   The appropriate Minister shall cause a copy of a report by the Auditor ‑ General under subsection (2) to be laid before each House of the Parliament within 15 sitting days of that House after its receipt by the appropriate Minister. 63MC   Discretionary audit of accounts and records by Auditor ‑ General   (1)   The Auditor ‑ General may, at any time, inspect and audit the accounts and records of financial transactions of a privately audited body and records relating to assets of, or in the custody of, the body and may draw the attention of the appropriate Minister to any irregularity disclosed by the inspection and audit that is, in the opinion of the Auditor ‑ General, of sufficient importance to justify his so doing.   (2)   An inspection and audit by the Auditor ‑ General of accounts and records referred to in subsection (1) may relate to all or any part of such accounts and records.   (3)   The Auditor ‑ General may report to the appropriate Minister the results of the inspection and audit carried out under subsection (1). 63MD   Discretionary report by Auditor ‑ General on financial statements   (1)   Where, whether under this Part or otherwise, a privately audited body is required to submit to the appropriate Minister a report of its operations during a particular period, together with financial statements in respect of that period, the body shall, when submitting the financial statements to the Minister, submit copies of the statements to the Auditor ‑ General.   (2)   After considering the financial statements submitted by a body under subsection (1), the Auditor ‑ General shall:   (a)   report to the appropriate Minister that the Auditor ‑ General does not intend to report on the financial statements; or   (b)   report to the appropriate Minister:   (i)   whether, in the Auditor ‑ General’s opinion, the statements are based on proper accounts and records;   (ii)   whether the statements are in agreement with the accounts and records and, in the Auditor ‑ General’s opinion, show fairly the financial transactions and the state of the affairs of the body;   (iii)   whether, in the Auditor ‑ General’s opinion, the receipt, expenditure and investment of money, and the acquisition and disposal of assets, by the body have been in accordance with the Act establishing the body; and   (iv)   as to such other matters arising out of the statements as the Auditor ‑ General considers should be reported.   (3)   The appropriate Minister shall cause a copy of a report by the Auditor ‑ General under subsection (2) to be laid before each House of the Parliament as soon as practicable after the copies of the report and financial statements of the body and the report of the company auditor are laid before that House. 63ME   Access to documents   (1)   The Auditor ‑ General or a person authorised by the Auditor ‑ General is entitled at all reasonable times to full and free   access to:   (a)   all accounts and records of a privately audited body relating directly or indirectly to the receipt or payment of money by the body or to the acquisition, receipt, custody or disposal of assets by the body; and   (b)   all papers (including working papers) and reports of the company auditor relating to the body’s accounts, records, financial statements or other documents.   (2)   The Auditor ‑ General or a person authorised by the Auditor ‑ General may make copies of, or take extracts from, any   such accounts, records, papers or reports.   (3)   The Auditor ‑ General or a person authorised by the Auditor ‑ General may require any person to furnish him or her with   such information in the possession of the person, or to which the person has access, as the Auditor ‑ General or authorised person considers necessary for the purposes of the powers and functions of the Auditor ‑ General under this Division.   (4)   A person shall not refuse or fail to comply with a requirement under subsection (3) to the extent that the person is capable of complying with it. Penalty:   (a)   in the case of a natural person—$1,000 or imprisonment for 6 months, or both; or   (b)   in the case of a body corporate—$5,000.   (5)   A person shall not, in purported compliance with a requirement under subsection (3), knowingly furnish information that is false or misleading in a material particular. Penalty:   (a)   in the case of a natural person—$2,000 or imprisonment for 12 months, or both; or   (b)   in the case of a body corporate—$10,000.   (6)   A person is not excused from furnishing information in pursuance of a requirement under subsection (3) on the ground that the information may tend to incriminate the person, but any information furnished in pursuance of a requirement under subsection (3) is not admissible in evidence against the person in any criminal proceedings, other than proceedings for an offence against subsection (4) or (5). 63MF   Avoidance of duplication of work     The Auditor ‑ General shall, in the exercise of powers and performance of functions under this Division, avoid, so far as practicable, any duplication of audit work. Division 4 — Miscellaneous 63N   Definitions   (1)   In this Division: accounts and records of a body mean, in the case of the trustee or trustees of a trust, the accounts and records of the trustee or trustees relating to the trust. body includes:   (a)   an incorporated company:   (i)   in which the Commonwealth has an interest; or   (ii)   in which a body corporate incorporated for a public purpose by an enactment has an interest;   (b)   an incorporated company that is related to a company referred to in paragraph (a);   (c)   an international organization of which Australia is a member;   (ca)   any unincorporated organisation or association formed for a public purpose of the Commonwealth;   (cb)   any office held under an enactment;   (cc)   an officer who, under an enactment, holds money in his or her official capacity; and   (d)   the trustee or trustees of a trust.   (2)   For the purposes of this Division:   (a)   the Commonwealth shall be deemed to have an interest in an incorporated company:   (i)   if any stock or shares in the capital of the company is or are beneficially owned by the Commonwealth; or   (ii)   in the case of a company limited by guarantee—if the Commonwealth, or a nominee for the Commonwealth, is a member of the company; and   (b)   a body corporate referred to in subparagraph (a)(ii) of the definition of body in subsection (1) shall be taken to have an interest in an incorporated company:   (i)   if any stock or shares in the capital of the company is or are beneficially owned by that body corporate; or   (ii)   in the case of a company limited by guarantee—if that body corporate, or a nominee for that body corporate, is a member of the company.   (3)   Where an incorporated company:   (a)   is the holding company of another incorporated company;   (b)   is a subsidiary of another incorporated company; or   (c)   is a subsidiary of the holding company of another incorporated company; the first ‑ mentioned incorporated company and that other incorporated company shall, for the purposes of this Division, be deemed to be related to each other.   (4)   Subject to subsections (5) and (7):   (a)   an incorporated company shall be deemed to be a subsidiary of another incorporated company if that other company:   (i)   controls the composition of the board of directors of the first ‑ mentioned company;   (ii)   controls more than one ‑ half of the voting power at a general meeting of the first ‑ mentioned company; or   (iii)   holds more than one ‑ half of the issued shares in the first ‑ mentioned company (excluding any shares that carry no right to participate beyond a specified amount in a distribution of either profits or capital); and   (b)   an incorporated company shall be deemed to be a subsidiary of another incorporated company if the first ‑ mentioned company is a subsidiary of any incorporated company that is that other company’s subsidiary (including a company that is that other company’s subsidiary by another application or other applications of this paragraph).   (5)   For the purposes of subsection (4), the composition of the board of directors of an incorporated company shall be deemed to be controlled by another incorporated company if that other company by the exercise of some power exercisable by it without the consent or concurrence of any other person can appoint or remove all or a majority of the directors.   (6)   For the purposes of subsection (5), an incorporated company shall be deemed to have power to make an appointment to the board of directors of another incorporated company:   (a)   if a person cannot be appointed as such a director without the exercise by that first ‑ mentioned company of some power exercisable by it without the consent or concurrence of any other person; or   (b)   if the appointment of a person as a director of that other company necessarily follows from his being a director or other officer of that first ‑ mentioned company.   (7)   In determining whether an incorporated company is a subsidiary of another incorporated company:   (a)   any shares held or powers exercisable by that other company in a fiduciary capacity shall be treated as not held or exercisable by it;   (b)   subject to paragraphs (c) and (d), any shares held or power exercisable:   (i)   by any person as a nominee for that other company (except where that other company is concerned only in a fiduciary capacity); or   (ii)   by, or by a nominee for, a subsidiary of that other company, not being a subsidiary that is concerned only in a fiduciary capacity;     shall be treated as held or exercisable by that other company;   (c)   any shares held or power exercisable by any person by virtue of the provisions of any debentures of the first ‑ mentioned company, or of a trust deed for securing any such debentures, shall be disregarded; and   (d)   any shares held or power exercisable by, or by a nominee for, that other company or its subsidiary (not being held or exercisable as mentioned in paragraph (c)) shall be treated as not held or exercisable by that other company if the ordinary business of that other company or its subsidiary, as the case may be, includes the lending of money and the shares are held or the power is exercisable solely by way of security for the purposes of a money ‑ lending agreement.   (8)   A reference in this Division to a holding company of another incorporated company shall be read as a reference to an incorporated company of which that other company is a subsidiary. 63P   Audit etc. by arrangement   (1)   The functions of the Auditor ‑ General under this Act extend to the carrying out, at the discretion of the Auditor ‑ General:   (aa)   of the audit of all or any of the financial statements of a body:   (i)   where a Minister requests the Auditor ‑ General to carry out the audit and arranges with the body for the financial statements, and any necessary accounts and records, to be made available for the purpose; or   (ii)   in accordance with an arrangement made under subsection (2);   (a)   of an inspection and audit or the inspection and audit of the accounts and records of a body:   (i)   where a Minister requests the Auditor ‑

General to carry out the inspection and audit or inspections and audits, as the case may be, and arranges with the body for its accounts and records to be made available for the purpose; or   (ii)   in accordance with an arrangement made under subsection (2); and   (b)   of an inspection and audit of accounts and records of the Government of a country other than Australia where a Minister requests the Auditor ‑ General to carry out the inspection and audit and the Government of that country arranges with the Auditor ‑ General for the relevant accounts and records to be made available to him for the purpose.   (2)   The Auditor ‑ General may, at the request of a Minister, make an arrangement with a body for the carrying out by the Auditor ‑ General of the audit of financial statements of the body or the inspection and audit of the accounts and records of the body, and may, with the consent of a Minister, vary or revoke such an arrangement.   (2A)   Where, under subsection (1), the Auditor ‑ General audits financial statements of a body, or inspects and audits accounts and records of a body, at the request of a Minister or pursuant to an arrangement entered into with the body at the request of a Minister, the Auditor ‑ General shall report to the Minister on the audit or inspection and audit, as the case may be.   (3)   Arrangements for the purposes of subparagraph (1)(aa)(i) or (a)(i) with a body, arrangements for the purposes of paragraph (1)(b) with a Government, or an arrangement made under subsection (2) with a body, may include provision for the payment of a fee by the body or Government, as the case requires, to the Commonwealth in respect of the carrying out of an inspection and audit to which the arrangement relates. 63Q   Audit fees   (1)   Where the Auditor ‑ General carries out, whether under this Part or otherwise (but not under section 63MC or 63MD), an inspection and audit of the accounts and records of a body:   (a)   determined by the Minister administering this Act to be a body to which this section applies; or   (b)   included in a class of bodies determined by the Minister administering this Act to be a class of bodies to which this section applies; or reports to the appropriate Minister concerning the financial statements of such a body, there are payable by that body to the Commonwealth, in respect of the inspection and audit, or of the giving of the report, fees and charges in accordance with a scale of fees and charges determined by the Auditor ‑ General in a manner approved by the Minister administering this Act, being a scale applicable to that body.   (2)   The Minister administering this Act may exempt a body included in a class of bodies referred to in paragraph (1)(b) from the payment of fees and charges under subsection (1). 63R   Auditor ‑ General shall report on all cases of non ‑ compliance   (1)   Subject to section 70F, the Auditor ‑ General shall report on all cases in which, in the opinion of the Auditor ‑ General, the receipt, expenditure or investment of money, or the acquisition or disposal of assets, by a statutory body was not in accordance with the enactment by or under which the body was established.   (2)   In this section: statutory body means a body or authority established by or under an enactment. Part XII — Penalties   64   Misappropriation of public moneys or stores   (1)   An accounting officer shall not:   (a)   misapply, improperly dispose of, or improperly use, any public moneys or any stores; or   (b)   pay any public moneys into his own private account at any bank. Penalty:   $20,000 or imprisonment for 7 years, or both.   (2)   An accounting officer shall not wilfully and unlawfully damage or destroy any stores. Penalty:   $5,000 or imprisonment for 2 years, or both.   (3)   In a prosecution for an offence against paragraph (1)(a), it is not necessary to prove the misapplication, improper disposal or improper use of any specific sum of money or stores if there is proof of a general deficiency on the examination of the books of account or entries kept or made by the defendant or otherwise and the court or jury is satisfied that the defendant misapplied, improperly disposed of or improperly used all or any of the deficient moneys or all or any of the deficient stores. 64A   Misuse of Commonwealth credit cards   (1)   A person who uses a Commonwealth credit card with the intention of obtaining cash, goods or services otherwise than for the Commonwealth is guilty of an offence punishable, on conviction, by a fine not exceeding $20,000 or by imprisonment for a period not exceeding 5 years, or both.   (2)   In this section: Commonwealth credit card means a credit card issued to the Commonwealth to enable the Commonwealth to obtain cash, goods or services on credit. 65   Forging or uttering documents     If any person:   (a)   forges or counterfeits or causes or procures to be forged or counterfeited or knowingly or wilfully acts or assists in forging or counterfeiting:   (1)   the name initials mark or signature of any other person to any writing whatsoever for or in order to receiving or obtaining any public money or any money out of the Commonwealth Public Account or any stores; or   (2)   any writing made by any such person; or   (b)   utters or publishes any such writing knowing it to be forged or counterfeited with an intention to defraud the Commonwealth or any person whomsoever; he shall be guilty of an indictable offence punishable, on conviction, by a fine not exceeding $20,000 or imprisonment for a period not exceeding 10 years, or both. 66   Document in lieu of statutory declaration   (1)   Where the Minister shall have given a certificate in writing that for any reason therein mentioned any document subscribed by any person in any specified part of the Commonwealth may be accepted in lieu of any statutory declaration required by this Act or the regulations the Governor ‑ General may order that any document so subscribed shall be so accepted without being declared.   (2)   Any person who shall subscribe any such document knowing the same to be false shall be guilty of an indictable offence punishable, on conviction, by a fine not exceeding $10,000 or imprisonment for a period not exceeding 5 years, or both. 67   Persons failing to attend to give evidence etc.   (1)   A person shall not fail:   (a)   to attend before the Auditor ‑ General, or the independent auditor, for the purpose of being examined;   (b)   to produce any accounts or records;   (c)   to be sworn or make a declaration or affirmation; or   (d)   to answer any lawful question; when required to do so by the Auditor ‑ General, or by the independent auditor, as the case may be, under this Act. Penalty:   $1,000.   (2)   Where a person is required under this Act to attend before the Auditor ‑ General or the independent auditor, he is entitled to be paid such expenses as the Auditor ‑ General, or the independent auditor, as the case may be, certifies to be reasonable.   (3)   In this section, independent auditor has the same meaning as it has in Division 3 of Part VI. 68   Persons taking false oath or making false declaration guilty of perjury   (1)   If any person:   (a)   makes or subscribes any statutory declaration or affirmation mentioned in this Act knowing it to be false; or   (b)   wilfully and corruptly gives false evidence in the course of his examination before the Auditor ‑ General or the independent auditor; he shall be guilty of an indictable offence punishable, on conviction, by a fine not exceeding $10,000 or imprisonment for a period not exceeding 5 years, or both.   (2)   In this section, independent auditor has the same meaning as it has in Division 3 of Part VI. Part XIIA — Losses of, and damage to, public property   70AA   Definition   (1)   In this Part, unless the contrary intention appears: Department means:   (a)   a Department of State;   (b)   a Department of the Parliament; or   (c)   a branch or part of the Australian Public Service in relation to which a person has, under an Act, the powers of, or exercisable by, the Secretary to a Department of the Australian Public Service. officer means:   (a)   a person who is employed under the Public Service Act 1922 and is ordinarily performing duties in a Department;   (b)   a member of the Commonwealth Teaching Service;   (c)   a member of the Australian Navy, the Australian Army or the Australian Air Force;   (d)   a person who holds an office of Trade Representative under the Trade Representatives Act 1933 ;   (e)   a person other than a member of the Australian Navy who is employed under the Naval Defence Act 1910 ;   (f)   a person who is employed under section 10 of the Supply and Development Act 1939 ;   (g)   a member, staff member or special member of the Australian Federal Police; or   (j)   a person employed by the Commonwealth (other than a person referred to in a preceding paragraph of this definition) who is included in a class of persons employed by the Commonwealth declared by the regulations to be a class of persons to whom this paragraph applies. Permanent Head means:   (a)   in relation to an officer who is employed in a Department of State or a Department of the Parliament—the person who, under the Public Service Act 1922 , holds, or is performing the duties of, the office of Secretary to that Department;   (b)   in relation to an officer who is employed in a branch or part of the Australian Public Service referred to in paragraph (c) of the definition of Department in this section—the person who has the powers of, or exercisable by, the Secretary to a Department of the Australian Public Service so far as those powers relate to that branch or part of that Service;   (c)   in relation to an officer who is a member of the Commonwealth Teaching Service—the person who holds, or is performing the duties of, the office of Commonwealth Teaching Service Commissioner under the Commonwealth Teaching Service Act 1972 ;   (d)   in relation to a member of the Australian Navy, the Australian Army or the Australian Air Force or to a person, other than a member of the Australian Navy, who is employed under the Naval Defence Act 1910 —the person who, under the Public Service Act 1922 , holds, or is performing the duties of, the office of Secretary to the Department of Defence;   (e)   in relation to a person who holds an office of Trade Representative—the person who, under the Public Service Act 1922 , holds, or is performing the duties of, the office of Secretary to the Department of Trade;   (f)   in relation to a person who is employed under section 10 of the Supply and Development Act 1939 —the person who, under the Public Service Act 1922 , holds, or is performing the duties of, the office of Secretary to the Department of Defence;   (g)   in relation to a member, staff member or special member of the Australian Federal Police—the person holding, or performing the duties of, the office of Commissioner of Police under the Australian Federal Police Act 1979 ; and   (j)   in relation to a person included in a class of persons to whom paragraph (j) of the definition of officer in this subsection applies—the person holding, or performing the duties of, such office as is declared by the regulations to be, for the purposes of this Part, the office of Permanent Head in respect of that class of persons.   (2)   In this Part, unless the contrary intention appears, a reference to property of the Commonwealth shall be read as including a reference to chattels the property of, or in the possession or under the control of, the Commonwealth or a prescribed authority.   (3)   For the purposes of this Part, an officer shall be taken to have performed duties in a grossly negligent manner if he has displayed, in the performance of those duties, a deliberate or serious disregard of reasonable standards of care. 70AB   Liability in respect of losses etc.   (1)   Subject to subsection (2) and to any regulations made under subsection (12) and any other regulations made for the purposes of this section, where there occurs a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth, an officer who, by his misconduct or by performing any of his duties in a grossly negligent manner, causes or contributes to the loss, deficiency, destruction or damage is liable to pay to the Commonwealth an amount equal to:   (a)   in the case of a loss of, or deficiency in, public moneys—the amount of the loss or deficiency;   (b)   in the case of loss or destruction of property—the value of the property lost or destroyed; or   (c)   in the case of damage to property—the expense of repairing the damage to the property or the value of the property, whichever is the less.   (2)   Where the negligence or misconduct of an officer was not the sole cause of any loss of, or deficiency in, public moneys, or of any loss or destruction of, or damage to, other property of the Commonwealth, the officer is liable under subsection (1) to pay to the Commonwealth so much only of the amount that would, but for this subsection, be payable under subsection (1) as is just and equitable having regard to the officer’s share of responsibility for the loss, deficiency, destruction or damage.   (3)   Without limiting the generality of subsection (1), an officer may, under subsection (4), (5) or (8), be under a liability to the Commonwealth in respect of a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth, notwithstanding that he has not caused, or contributed to, the loss, deficiency, destruction or damage by his misconduct or by performing any of his duties in a grossly negligent manner.   (4)   Where there occurs a loss of, or deficiency in, public moneys held by an officer by way of an advance, the officer is, subject to subsection (7) and to any regulations made under subsection (12), liable to pay to the Commonwealth an amount equal to the amount of the loss or deficiency.   (5)   Where a loss of, or a deficiency in, public moneys occurs while the moneys are under the control of an accounting officer as provided by subsection (6), the officer is, subject to subsection (7) and to any regulations made under subsection (12), liable to pay to the Commonwealth an amount equal to the amount of the loss or deficiency.   (6)   For the purpose of subsection (5), public moneys shall be taken to be under the control of an accounting officer if the moneys have been collected or received by the accounting officer but have not been paid to another person, or to the credit of a bank account, as required by directions in force under this Act and applicable to those moneys.   (7)   An officer is not liable to pay an amount to the Commonwealth under subsection (4) or (5) in respect of a loss of, or deficiency in, public moneys held by, or under the control of, the officer if the loss or deficiency occurred notwithstanding that the officer had taken such steps as it was reasonable, in all the circumstances, for him to take to prevent any loss of the moneys, or the occurrence of any deficiency in the moneys, as the case may be.   (8)   Where:   (a)   the loss or destruction of, or damage to, property of the Commonwealth occurs while the property is under the control of an officer as provided by subsection (10); and   (b)   when the property was delivered to the officer, the officer was informed, in writing, and acknowledged, in writing, that the property was delivered to him on the express condition that he would, at all times, take strict care of the property; the officer is, subject to subsection (9) and to any regulations made under subsection (12), liable to pay to the Commonwealth an amount equal to:   (c)   in the case of the loss or destruction of the property—the value of the property; or   (d)   in the case of damage to property—the expense of repairing the damage to the property or the value of the property, whichever is the less.   (9)   An officer is not liable to pay an amount to the Commonwealth under subsection (8) in respect of the loss or destruction of, or damage to, property of the Commonwealth if the loss, destruction or damage occurred notwithstanding that the officer had taken such steps as it was reasonable, in all the circumstances, for him to take to prevent the loss or destruction of, or damage to, the property, as the case may be.   (10)   For the purpose of subsection (8), property of the Commonwealth shall be taken to be under the control of an officer if the property has been delivered to the officer and has not been returned to the person entitled to receive the property on behalf of the Commonwealth.   (11)   The Commonwealth is not entitled to recover amounts from the one officer under 2 or more subsections of this section in respect of the same loss, deficiency, destruction or damage.   (12)   The regulations may make provision for and in relation to the reduction of the amount that would otherwise be the amount of the liability of a person under this section in respect of a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth. 70AC   Permanent Head to take action in respect of losses etc.   (1)   Where the Permanent Head of an officer is satisfied that a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth, occurred in such circumstances as to render the officer liable under section 70AB to pay an amount to the Commonwealth in respect of the loss, deficiency, destruction or damage, the Permanent Head shall determine, in writing, that the loss, deficiency, destruction or damage so occurred and his assessment of the amount that the officer is liable to pay to the Commonwealth under this Part in respect of the loss, deficiency, destruction or damage.   (2)   Where, under the regulations, an investigation is required to be held into a loss of, or deficiency in, public moneys, or into the loss or destruction of, or damage to, other property of the Commonwealth, the Permanent Head shall not make a determination under subsection (1) in respect of the loss, deficiency, destruction or damage unless the investigation has been completed and he has given consideration to a report of the results of the investigation.   (3)   A Permanent Head shall cause a copy of a determination made by him under subsection (1) to be delivered to the officer concerned.   (4)   Application may be made to the Administrative Appeals Tribunal for a review of a determination made by a Permanent Head under subsection (1).   (5)   An officer to whom a copy of a determination has been delivered in accordance with subsection (3):   (a)   may, if he has not made application to the Administrative Appeals Tribunal for review of the determination, notify the Permanent Head, in writing, that he wishes his liability (if any), or the amount of his liability, or both, in respect of the loss, deficiency, destruction or damage to be determined by a court; and   (b)   shall not, after he has so notified the Permanent Head, make application to the Administrative Appeals Tribunal for review of the determination.   (6)   Subsection (1) does not authorize the making of a determination with respect to the liability of a person who was an officer when the liability was incurred but is no longer an officer.   (7)   A Permanent Head may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to an officer any of his powers under this section, other than this power of delegation.   (8)   A power so delegated, when exercised by the delegate, shall, for the purposes of this Act, be deemed to have been exercised by the Permanent Head.   (9)   A delegation under this section does not prevent the exercise of a power by the Permanent Head. 70AD   Recovery of amount   (1)   Subject to subsection (3), where:   (a)   by virtue of a decision given by the Administrative Appeals Tribunal, a determination made by a Permanent Head under subsection 70AC(1), or another determination that is, under subsection 43(6) of the Administrative Appeals Tribunal Act   1975 , to be deemed to be a determination so made is in force; and   (b)   the determination that is so in force contains an assessment of the amount that an officer is liable to pay to the Commonwealth in respect of a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth; the Commonwealth may recover from the officer, by action in a court of competent jurisdiction, an amount equal to the amount so assessed as a debt due by the officer to the Commonwealth.   (2)   Subject to subsection (3), where:   (a)   the Administrative Appeals Tribunal, upon determining an application made to it for the review of a determination made by a Permanent Head under subsection 70AC(1), has set aside that determination and remitted the matter for reconsideration in accordance with directions or recommendations of the Tribunal;   (b)   the matter has been reconsidered by a Permanent Head and there is in force a determination made by a Permanent Head, or another determination that is, under subsection 43(6) of the Administrative Appeals Tribunal Act 1975 , to be deemed to be the determination made by a Permanent Head, upon the reconsideration of the matter; and   (c)   the determination that is so in force contains an assessment of the amount that an officer is liable to pay to the Commonwealth in respect of a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth; the Commonwealth may recover from the officer, by action in a court of competent jurisdiction, an amount equal to the amount so assessed as a debt due by the officer to the Commonwealth.   (3)   Proceedings shall not be instituted in a court under subsection (1) or (2) in relation to a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth:   (a)   unless the time for appealing to the Federal Court of Australia from the decision of the Administrative Appeals Tribunal in relation to the loss, deficiency, destruction or damage has expired; or   (b)   if such an appeal has been instituted—unless the appeal has been determined or withdrawn.   (4)   Nothing in section 70AC or in subsections 70AD(1), (2) or (3) shall be taken to affect the right of the Commonwealth to recover from an officer who does not make application to the Administrative Appeals Tribunal for review of the determination made by the Permanent Head in respect of a loss of, or deficiency in, public moneys or the loss or destruction of, or damage to, other property of the Commonwealth, by action in a court of competent jurisdiction, the amount that the officer is liable, under section 70AB, to pay to the Commonwealth in respect of the loss, deficiency, destruction or damage whether or not the officer has given a notification under subsection 70AC(5). 70AE   Burden of proof     The burden of satisfying a court, the Administrative Appeals Tribunal, a Permanent Head or the delegate of a Permanent Head that, by reason of the provisions of subsection 70AB(7) or (9) a person is not liable to pay an amount to the Commonwealth that he would otherwise be liable to pay lies on the person who alleges that he is not so liable. 70AF   Persons not liable twice in respect of same loss etc.   (1)   Section 70AB shall not be taken to affect any right of the Commonwealth to recover an amount from an officer otherwise than under this Part, but the Commonwealth shall not recover amounts from the one officer both under this Part and otherwise than under this Part in respect of the same loss, deficiency, destruction or damage.   (2)   The Commonwealth shall not recover an amount from an officer both under section 70AB and under subsection 70AD(1) or (2) in respect of the same loss, deficiency, destruction or damage.   (3)   Subject to subsection (4), it is not competent for the Commonwealth to commence, or continue, legal proceedings against a person in respect of his liability for a loss of, or deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Commonwealth, after he has paid to the Commonwealth, in respect of that liability, an amount equal to the assessed amount of the loss, deficiency, destruction or damage.   (4)   Subsection (3) does not prevent the Commonwealth from continuing proceedings instituted against a person before the payment was made for the purpose only of obtaining an order in respect of the costs of the proceedings. 70AG   Application to prescribed authorities     Sections 70AB, 70AC, 70AD, 70AE and 70AF apply to and in relation to a prescribed authority as if:   (a)   references in those sections to the Commonwealth (except references to the property of the Commonwealth) were references to the prescribed authority;   (b)   references in those sections to an officer were references to a person who:   (i)   constitutes, or is acting as a person constituting, the prescribed authority;   (ii)   is, or is acting as, a member of the prescribed authority or is a deputy of such a member; or   (iii)   is employed by the prescribed authority;   (c)   references in those sections to a Permanent Head, in relation to an officer, were references to the person holding, or performing the duties of, such office as is prescribed for the purpose of this paragraph in respect of the prescribed authority; and   (d)   references in those sections to property of the Commonwealth included references to the property of the prescribed authority. Part XIII — Miscellaneous   70AH   Method of paying salary   (1)   Except where the Minister otherwise determines, any payment of remuneration or allowances to a Commonwealth employee shall be made otherwise than in cash.   (2)   In this section: Commonwealth authority means an authority or body, whether a body corporate or not, established for a public purpose by or under a law of the Commonwealth or of a Territory (other than the Northern Territory), and includes a company or other body corporate incorporated under a law of a State or Territory, being a company or other body corporate in which the Commonwealth has a controlling interest. Commonwealth employee means:   (a)   a person who is an officer or employee for the purposes of the Public Service Act 1922 or is the holder of a statutory office;   (b)   any other person employed by the Commonwealth or by a Commonwealth authority, whether in a permanent capacity or otherwise; or   (c)   a person holding an office or appointment in the Commonwealth Teaching Service or an office or appointment under the Supply and Development Act 1939 or   under section 42 of the Naval Defence Act 1910 ; but does not include a member of the Defence Force. 70A   Delegation by Minister   (1)   The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to an officer any of his powers under this Act, other than this power of delegation.   (2)   A power so delegated, when exercised by the delegate, shall, for the purposes of this Act, be deemed to have been exercised by the Minister.   (2A)   A delegate is, in the exercise of a power so delegated, subject to the directions of the Minister.   (3)   A delegation under this section does not prevent the exercise of a power by the Minister. 70B   Guarantees by the Commonwealth     After the commencement of this section, a guarantee of the due payment of the whole or a part:   (a)   of the repayments of principal moneys required to be paid under the terms of an agreement for the loan of moneys; or   (b)   of any interest required to be paid under the terms of such a loan; shall not be given by or on behalf of the Commonwealth unless a provision of an Act (including an Act that came into force before the date of commencement of this section), or a provision of an Ordinance of the Australian Capital Territory (being a provision that was in force immediately before that date), expressly authorizes:   (c)   the giving of the guarantee in respect of the loan; or   (d)   the giving of such a guarantee in respect of loans included in a class of loans in which the loan is included. 70BA   Signing reports concerning certain authorities and other bodies etc.   (1)   Where, under a provision of an enactment, the Auditor ‑ General is authorized or required to submit a report to a Minister in respect of an authority or other body, being an authority or body declared by the regulations to be an authority or body to which this section applies, a report, in respect of the authority or body, of a kind referred to in the provision, being a report signed by an officer authorized by the Auditor ‑ General to do so, may be submitted to the Minister and shall, when it has been so submitted, be taken to have been submitted to the Minister by the Auditor ‑ General for the purposes of that provision.   (2)   Where the Auditor ‑ General is authorised or required to submit a report to a person or body in respect of a company in which the Commonwealth has a controlling interest, being a company declared by the regulations to be a company to which this section applies, a report in respect of the company that is signed by an officer authorised by the Auditor ‑ General to do so may be submitted to the person or body and shall, when it has been so submitted, be taken, for all purposes, to have been submitted to the person or body by the Auditor ‑ General.   (3)   Where:   (a)   an officer is authorised under subsection (1) or (2) to sign a report in respect of an authority or other body, or in respect of a company; and   (b)   another company is a subsidiary of that authority, other body or first ‑ mentioned company; a report in respect of the subsidiary that is signed by the officer may be submitted to the person or body to whom a report referred to under subsection (1) or (2), as the case requires, would be submitted and shall, when it has been so submitted, be taken to have been submitted to the person or body by the Auditor ‑ General.   (4)   For the purposes of subsection (2), a company shall be taken to be a company in which the Commonwealth has a controlling interest if, were the Commonwealth a corporation, the company would be a subsidiary of the Commonwealth.   (5)   The question whether a company is a subsidiary of an authority or other body, of another company or of the Commonwealth shall be determined in the same manner as the question whether a corporation is a subsidiary of another corporation for the purposes of the Companies Act 1981 .   (6)   In this section: company means any body corporate. 70BB   Audit of subsidiaries   (1)   Where the Auditor ‑ General is authorised or required to give a report to a Minister in respect of the audit of the financial statements of an authority or other body, the Auditor ‑ General shall audit the financial statements of each company that is a subsidiary of the authority or other body and shall prepare and give to that Minister a report of the result of that audit.   (2)   Subsection (1) does not apply in relation to a company if:   (a)   immediately before the commencement of this section:   (i)   the company was a subsidiary of the authority or other body concerned; and   (ii)   the company had no auditor, or a person other than the Auditor ‑ General was an auditor of the company; or   (b)   the Auditor ‑ General is of the opinion that it would not be cost effective for the company’s financial statements to be audited under this section.   (3)   The Auditor ‑ General shall inspect and audit the accounts and records of financial transactions of each company in relation to which subsection (1) applies, and records relating to assets of, or in the custody of, each such company, and shall as soon as practicable draw the attention of the Minister concerned to any irregularity disclosed by the inspection and audit that is, in the Auditor ‑ General’s opinion, of sufficient importance to justify his or her so doing.   (4)   The Auditor ‑ General may, at his or her discretion, dispense with all or any part of the detailed inspection and audit of any accounts or records referred to in subsection (3).   (5)   The Auditor ‑ General shall, at least once in each year, report to the Minister concerned the results of the inspection and audit carried out under subsection (3).   (6)   The Auditor ‑ General or a person authorised by the Auditor ‑ General is entitled at all reasonable times to full and free access to all accounts and records of a company in relation to which subsection (1) applies relating directly or indirectly to the receipt or payment of money by the company or to the acquisition, receipt, custody or disposal of assets by the company.   (7)   The Auditor ‑ General or a person authorised by the Auditor ‑ General may make copies of, or take extracts from, any   such accounts or records.   (8)   The Auditor ‑ General or a person authorised by the Auditor ‑ General may require any person to give him or her such   information in the person’s possession, or to which the person has access, as the Auditor ‑ General or authorised person considers necessary for the purposes of the functions of the Auditor ‑ General under this section.   (9)   A person shall not refuse or fail to comply with a requirement under subsection (8) to the extent that the person is capable of complying with it. Penalty:   $1,000 or imprisonment for 6 months, or both.   (10)   A person shall not, in purported compliance with a requirement under subsection (8), knowingly furnish information that is false or misleading in a material particular. Penalty:   $2,000 or imprisonment for 12 months, or both.   (11)   Nothing in this section:   (a)   affects the application to a company in relation to which subsection (1) applies of any law in force in a State or Territory relating to:   (i)   the appointment of an auditor or auditors of the company; or   (ii)   the powers and duties of an auditor or auditors of the company appointed under such a law; or   (b)   prevents:   (i)   the appointment, in accordance with section 63P, of the Auditor ‑ General as auditor of such a company for the purposes of a law of a State or of a Territory; or   (ii)   the inclusion in arrangements for the purposes of subparagraph 63P(1)(a)(i), or an arrangement made under subsection 63P(2), relating to such an appointment of a provision for the payment of a fee by the company to the Commonwealth in respect of carrying out an audit to which the arrangements relate or arrangement relates, as the case may be.   (12)   The question whether a company is a subsidiary of an authority or other body shall be determined in the same manner as the question whether a corporation is a subsidiary of another corporation for the purposes of the Companies Act 1981 .   (13)   In this section: company means any body corporate. financial statements , in relation to a company, means profit and loss accounts and balance sheets of the company and includes statements, reports and notes, other than auditors’ reports or directors’ reports, attached to or intended to be read with any of those profit and loss accounts or balance sheets. 70C   Writing off, and waiver of rights to, certain moneys and stores   (1)   The Minister shall have, and shall be deemed at all times to have had, power to write off:   (a)   losses or deficiencies of public moneys;   (b)   irrecoverable amounts of revenue;   (c)   irrecoverable debts and overpayments;   (ca)   amounts of revenue, or debts or overpayments, the recovery of which would, in the opinion of the Minister, be uneconomical; and   (d)   the value of lost, deficient, condemned, unserviceable or obsolete stores.   (2)   Subject to subsection (4), the Minister has, on behalf of the Commonwealth, power:   (a)   to waive the right of the Commonwealth:   (i)   to the payment of an amount payable to the Commonwealth or to the payment of an amount included in a class of amounts payable to the Commonwealth; or   (ii)   to the recovery by the Commonwealth of any stores or of stores included in any class of stores;   (b)   to postpone the right (whether arising under an enactment or otherwise) to payment of a debt payable to the Commonwealth in priority to another debt or to all other debts included in a class of debts; and   (c)   to allow an amount payable to the Commonwealth to be paid in instalments.   (3)   The power conferred on the Minister by subsection (2) is in addition to, and does not derogate from, any other power conferred on the Minister by this Act, by any other Act or by a law of a Territory.   (4)   The Minister shall not waive the right of the Commonwealth to the payment of an amount exceeding $50,000 unless he has considered a report concerning the proposed waiver furnished to him by a committee consisting of the Secretary to the Department of Finance, the Secretary to the Department of Local Government and Administrative Services and the Comptroller ‑ General of Customs.   (5)   The Minister may appoint a person to be a deputy of a person for the time being holding, or performing the duties of, an office specified in subsection (4).   (6)   Where the person for the time being holding, or performing the duties of, an office specified in subsection (4) is, at any time, unable to act as a member of the committee referred to in that subsection, the deputy of that person may act as a member of that committee on his behalf and shall, while so acting, be deemed to be a member of that committee in place of that person.   (7)   The regulations may make provision for and in relation to the conduct of the business of, and the convening and conduct of meetings of, the committee referred to in subsection (4). 70D   Exempt accounts   (1)   Where the responsible Minister in respect of a prescribed Department or a prescribed organization is satisfied that disclosure of the accounts, or of a particular part of the accounts, of the Department or the organization:   (a)   would prejudice operations that have been carried on, are being carried on or are expected to be carried on by the Department or by the organization, as the case may be; and   (b)   would be contrary to the national interest; the responsible Minister may declare, by writing under his hand, that those accounts are, or that part of those accounts is, to be treated as exempt accounts of the Department or of the organization, as the case may be, for the purposes of this section.   (2)   A declaration under subsection (1) in respect of a Department or an organization has no force or effect until it is delivered to the Auditor ‑ General.   (3)   Upon delivery to the Auditor ‑ General, but subject to subsection (4), a declaration under subsection (1) in respect of accounts, or a part of accounts, applies to the accounts, or the part of the accounts, that relate to any period or periods commencing on, or occurring after, such date as is specified in the declaration, which may be a date in the financial year in which the declaration is made earlier than the date on which the declaration was made but not earlier than 1 July 1978.   (4)   If:   (a)   a declaration under subsection (1) is in force in respect of the accounts, or a part of the accounts, of a prescribed Department or a prescribed organization; and   (b)   the declaration is revoked or the Department or organization ceases to be a prescribed Department or a prescribed organization, as the case may be; the declaration does not apply to those accounts, or that part of those accounts, that relate to any period after the revocation takes effect or the Department or organization ceases to be a prescribed Department or a prescribed organization, as the case may be.   (5)   As soon as practicable after the Auditor ‑ General completes his audit of the accounts, in respect of a financial year, of, or relating to, a Department that was a prescribed Department, or an organization that was a prescribed organization, during the whole or a part of that financial year, the Auditor ‑ General shall notify the responsible Minister in respect of the Department or organization, in writing, the total of the amounts that, according to the accounts audited by him, were allocated for crediting to the exempt accounts of the Department or organization during that financial year and request the responsible Minister to furnish to him certificates, for presentation to the Parliament, certifying:   (a)   whether the moneys shown in those exempt accounts as having been expended for a purpose or service specified in those exempt accounts during that financial year, or during the part of that financial year during which they were exempt accounts, were properly expended in respect of that service or purpose and in the public interest;   (b)   whether the amount standing to the credit of those exempt accounts at the end of the financial year, or, if they ceased to be exempt accounts before the end of the financial year, immediately before they ceased to be exempt accounts:   (i)   was held in cash, on deposit with a bank or partly in cash and partly on deposit with a bank; and   (ii)   equalled the amount ascertained by aggregating the amount standing to the credit of those accounts at the commencement of the financial year and the total specified in the notification so given to the responsible Minister by the Auditor ‑ General and subtracting from that aggregate the total of the amounts of expenditure referred to in the certificate;   (c)   whether those exempt accounts, during that financial year, or during the part of that financial year during which they were exempt accounts, have been inspected and audited; and   (d)   whether any irregularity or deficiency in those exempt accounts has been disclosed in relation to that period, and if so, whether the irregularity or deficiency has been resolved or rectified.   (6)   The responsible Minister in respect of a Department or organization shall comply with a request under subsection (5) as soon as practicable after he receives the request.   (7)   The Auditor ‑ General shall transmit a signed copy of a certificate concerning the exempt accounts of a Department or organization in respect of a financial year or a part of a financial year that is furnished to him in compliance with a request under subsection (5) to each House of the Parliament at the same time as he transmits a signed copy of his report, in respect of that financial year, relating to the Department or organization to each House of the Parliament in accordance with section 53.   (8)   A person to whom this subsection applies shall not, either directly or indirectly, and either while he is, or after he ceases to be, a person to which this subsection applies, divulge or communicate, except with the consent of the Minister or, in the course of duty, to another person to whom this subsection applies, any information, acquired by him by reason of his being a person to whom this subsection applies, that relates to any moneys allocated for crediting to the exempt accounts, or to any receipts or expenditure recorded in the exempt accounts, of a Department or organization. Penalty:   $5,000 or imprisonment for 2 years, or both.   (9)   Except so far as the contrary intention appears:   (a)   a provision of this Act, or of any other Act whether passed before or after the commencement of this section, that authorizes or requires the Auditor ‑ General to inspect, examine or audit any accounts of, or relating to, a Department or organization shall, in the case of a Department that is, or has been, a prescribed Department or of an organization that is, or has been, a prescribed organization, be taken to authorize or require the Auditor ‑ General to inspect, examine or audit only such accounts of, or relating to, the Department or organization as are not exempt accounts of the Department or organization; and   (b)   nothing in this Act, or in any other Act whether passed before or after the commencement of this section, shall be taken to authorize the Auditor ‑ General or any person appointed by the Auditor ‑ General under section 11 to inspect or examine any documents or records of a Department, or of an organization, that relate to expenditure that is recorded in the exempt accounts of the Department or organization.   (10)   In this section:   (a)   a reference to the responsible Minister in respect of a Department shall be read as a reference to the Minister administering that Department or another Minister acting for and on behalf of the Minister administering that Department;   (b)   a reference to the responsible Minister in respect of an organization shall be read as a reference:   (i)   in the case of an organization established by or under an Act—to the Minister administering the provisions of that Act that established, or provided for the establishment of, the organization; or   (ii)  

in the case of any other organization—to the Minister declared by the regulations to be the responsible Minister in respect of the organization;     or another Minister acting for and on behalf of that Minister; and   (c)   a reference to a person to whom subsection (8) applies shall be read as a reference to:   (i)   the Auditor ‑ General;   (ii)   a person employed in the Australian Audit Office; or   (iii)   a person, not being a person employed in the Australian Audit Office, appointed by the Auditor ‑ General under section 11.   (11)   In this section, unless the contrary intention appears: accounts includes financial statements. exempt accounts means accounts, or a part of accounts, that, by virtue of a declaration under subsection (1), are to be treated as exempt accounts of a Department or organization.   prescribed Department means a Department of State declared by the regulations to be a prescribed Department for the purposes of this section. prescribed organization means an organization declared by the regulations to be a prescribed organization for the purposes of this section. 70E   Liability of Auditor ‑ General etc.   (1)   This section applies to:   (a)   the Auditor ‑ General;   (b)   any member of the staff of the Australian Audit Office; and   (c)   any person in respect of whom an appointment under section   11 is current.   (2)   The Commonwealth shall indemnify:   (a)   a person to whom this section applies against any liability incurred by the person for any act done or omitted to be done; or   (b)   a person who has been a person to whom this section applies against any liability incurred by the person for any act done, or omitted to be done, while the person was a person to whom this section applies; in the course of performing:   (c)   a function under Part II, VI, VII or XI of this Act;   (d)   a function under any other enactment (other than the Companies Act 1981 ) that is a function relating to the inspection or audit of accounts and records;   (e)   a function under the Companies Act 1981 , or under a law of a State or Territory that corresponds to that Act, in the person’s capacity as the auditor of a body corporate in which the Commonwealth or a Commonwealth authority has a controlling interest; or   (f)   a service, in the capacity of an auditor, at the request of and on behalf of:   (i)   a body whose accounts and records the person inspects or audits under this Act or any other enactment (other than the Companies Act 1981 ); or   (ii)   a body corporate of the kind referred to in paragraph (e) whose accounts and records the person inspects and audits under the Companies Act 1981 , or under a law of a State or Territory that corresponds to that Act;     being a service of a kind commonly performed by auditors.   (3)   Subsection (2) does not apply in relation to:   (a)   an act done in bad faith; or   (b)   an omission, in bad faith, to do an act.   (4)   For the purposes of paragraph (2)(e), a body corporate shall be taken to be a body corporate in which the Commonwealth has a controlling interest if, were the Commonwealth a corporation, the body corporate would be a subsidiary of the Commonwealth for the purposes of the Companies Act 1981 .   (5)   For the purposes of paragraph (2)(e), a body corporate shall be taken to be a body corporate in which a Commonwealth authority has a controlling interest if:   (a)   where the authority is a corporation—the body corporate is a subsidiary of the authority for the purposes of the Companies Act 1981 ; or   (b)   where the authority is not a corporation—the body corporate would be a subsidiary of the authority for the purposes of that Act if the authority were a corporation.   (6)   In this section: Commonwealth authority means a body established under an enactment for a public purpose of the Commonwealth. 70F   Non ‑ reporting of minor technical breaches     Where:   (a)   in the Auditor ‑ General’s opinion, there has been a breach of the Constitution or an enactment; and   (b)   but for this section, the Auditor ‑ General would be required under paragraph 51(1)(c) or under section 63R to include particulars of the breach in a report on financial statements; the Auditor ‑ General may decide not to include particulars of the breach in the report if he or she is satisfied that:   (c)   the breach:   (i)   is merely of a minor and technical nature; and   (ii)   is not material; and   (d)   not to include particulars of the breach in the report is in accordance with accepted professional standards concerning the conduct of audits. 71   Regulations   (1)   The Governor ‑ General may make regulations (not inconsistent with the provisions of this Act) for carrying out the provisions of this Act and in particular for and in relation to:   (a)   the collection receipt custody issue expenditure due accounting for care and management of all public moneys and the guidance of all persons concerned therein;   (b)   the more effectual record examination inspection and departmental check of all receipts and expenditure and the keeping of all necessary accounts and records;   (c)   the necessary forms for all accounts and records whatever required under the provisions of this Act or the regulations;   (d)   the execution of works and the supply of services for or by the Commonwealth;   (e)   the purchase of chattels and other property for or by the Commonwealth;   (f)   the custody, issue, sale or other disposal and writing off of stores and other property of the Commonwealth, and the proper accounting for, and stocktaking of, those stores and that property;   (g)   the disposal of unclaimed property found on premises, or in an aircraft, vessel, vehicle, container or receptacle, under the control of a Department;   (h)   the entering into of commitments for the payment of public moneys by or on behalf of the Commonwealth; and   (j)   the procedures to be followed by a Department in making estimates of future expenditure (being estimates prepared in connection with the appropriation of public moneys).   (4)   The regulations may provide for the imposition upon any accounting officer or person subject to the provisions of this Act of a penalty not exceeding $500 for any offence for the breach of any regulation and such penalty may be recovered either in the same manner as a penalty incurred under this Act, or by deducting the same from any money due or thereafter becoming due to such accounting officer or person. 72   Directions by officers etc.   (1)   The regulations (including regulations made in accordance with section 63 or 63A) may:   (a)   authorize the Minister, or the Secretary to the Department of Finance, to give to officers, or to any other persons who are subject to the provisions of this Act, directions for or in relation to any of the matters for and in relation to which regulations may be made under this Act;   (b)   authorize a prescribed officer of a Department to give to officers of, or persons employed in, that Department directions for or in relation to any of the matters referred to in paragraph (a);   (c)   authorize a prescribed member of the Defence Force to give to members of a prescribed part of the Defence Force, or to persons included in a prescribed class of persons employed in the service of the Commonwealth, directions for or in relation to any of the matters referred to in paragraph (a);   (d)   authorize a prescribed person employed in the service of the Commonwealth to give to persons included in a prescribed class of persons employed in the service of the Commonwealth directions for or in relation to any of the matters referred to in paragraph (a); and   (e)   provide that a contravention of, or failure to comply with, a direction referred to in paragraph (a), (b), (c) or (d) shall be deemed to be a contravention of the regulations.   (2)   Subject to subsection (3), directions referred to in subsection (1) shall not be inconsistent:   (a)   with this or any other Act;   (b)   with regulations in force under this Act or any other Act; or   (c)   in the case of directions given under paragraph (b), (c) or (d) of subsection (1), with directions given under paragraph (a) of that subsection.   (3)   Directions referred to in subsection (1) that are given in pursuance of regulations made in accordance with section 63 or 63A:   (a)   shall not be inconsistent:   (i)   with those regulations; or   (ii)   in the case of any such directions given by a prescribed officer of a Department or a prescribed member of the Defence Force—with any such directions given by the Secretary to the Department of Finance or a person to whom he has delegated his powers under subsection   (4); and   (b)   subject to paragraph (a), may contain provisions inconsistent with the provisions of this Act and, to the extent to which they are inconsistent with any such provision, have effect notwithstanding that provision.   (4)   The Secretary to the Department of Finance may, by writing signed by him, delegate to an officer, either generally or otherwise as provided by the instrument of delegation, all or any of his powers to give directions under the regulations.   (5)   A power so delegated, when exercised by the delegate, shall, for the purposes of this Act and of the regulations, be deemed to have been exercised by the Secretary to the Department of Finance.   (5A)   The delegate is, in the exercise of a power delegated under subsection (4), subject to the directions of the Secretary to the Department of Finance.   (6)   A delegation given under subsection (4) does not prevent the exercise of a power by the Secretary to the Department of Finance. 73   Guidelines by Ministers   (1)   The regulations (including regulations made in accordance with section 63 or 63A) may authorise a Minister to issue guidelines to officers or any other persons performing duties in relation to matters for which that Minister is responsible, being guidelines about any of the matters about which regulations may be made under this Act.   (2)   Guidelines shall not be inconsistent:   (a)   with this or any other Act;   (b)   with regulations in force under this Act or any other Act; or   (c)   with directions given under section 72.   (3)   A guideline is a disallowable instrument for the purposes of section   46A of the Acts Interpretation Act 1901 . Notes to the Audit Act 1901 Note 1 The Audit Act 1901 as shown in this consolidation comprises Act No. 4, 1901 amended as indicated in the Tables below. Table of Acts Act Number and year Date of Assent Date of commencement Application, saving or transitional provisions Audit Act 1901 4, 1901 7 Aug 1901 1 Jan 1902   Audit Act 1906 8, 1906 24 Sept 1906 24 Sept 1906 S. 2 Audit Act 1909 4, 1909 20 Aug 1909 20 Aug 1909 — Audit Act 1912 6, 1912 4 Sept 1912 4 Sept 1912 — Audit Act 1917 32, 1917 22 Sept 1917 S. 2: 1 July 1916 Remainder: 22   Sept 1917 — Audit Act 1920 23, 1920 14 Sept 1920 1 July 1919 — Audit Act 1924 34, 1924 8 Oct 1924 8 Oct 1924 — Audit Act 1926 18, 1926 4 June 1924 4 June 1924 — Statute Law Revision Act 1934 45, 1934 6 Aug 1934 6 Aug 1934 — Salaries (Statutory Offices) Adjustment Act 1947 (a) 52, 1947 1 Nov 1947 1 Nov 1947 S. 2(2) Audit Act 1948 60, 1948 6 Dec 1948 3 Jan 1949 — Salaries (Statutory Offices) Adjustment Act 1950 (a) 51, 1950 14 Dec 1950 1 July 1950 — Audit Act 1952 79, 1952 6 Nov 1952 1 July 1951 — Commonwealth Bank Act 1953 (b) 12, 1953 1 Apr 1953 29 Apr 1953 — Audit Act 1954 29, 1954 24 Sept 1954 S. 3: 1 July 1953 Remainder: 25   Sept 1954 S. 4 Salaries Adjustment Act 1955 18, 1955 10 June 1955 10 June 1955 S. 3(2) Salaries (Statutory Offices) Adjustment Act 1957 (a) 39, 1957 12 Sept 1957 1 July 1957 — Audit Act 1959 8, 1959 23 Apr 1959 14 Jan 1960 ( see s. 2 and Gazette 1960, p.47) — Salaries (Statutory Offices) Adjustment Act 1960 (a) 17, 1960 17 May 1960 17 May 1960 S. 2 Audit Act 1960 77, 1960 9 Dec 1960 30 June 1960 — Audit Act 1961 89, 1961 27 Oct 1961 Ss. 3, 4, 21 and 22: 18 Mar 1965 ( see Gazette 1965, p.   1157) Remainder: Royal Assent — Audit Act 1962 74, 1962 10 Dec 1962 1 July 1962 — Salaries (Statutory Offices) Adjustment Act 1964 (a) 75, 1964 5 Nov 1964 5 Nov 1964 S. 2 Audit Act 1965 126, 1965 18 Dec 1965 14 Feb 1966 — Statute Law Revision (Decimal Currency) Act 1966 93, 1966 29 Oct 1966 1 Dec 1966 — Salaries Act 1968 (a) 120, 1968 2 Dec 1968 2 Dec 1968 S. 2 Audit Act 1969 20, 1969 4 June 1969 4 June 1969 S. 11(2) Statute Law Revision Act 1973 216, 1973 19 Dec 1973 31 Dec 1973 Ss. 9(1) and 10 Postal and Telecommunications Commissions (Transitional Provisions) Act 1975 56, 1975 12 June 1975 Ss. 4 and 38: 1   July 1975 ( see s.   2 and Gazette 1975, No. S122) Remainder: Royal Assent S. 8(1) and (2) Administrative Changes (Consequential Provisions) Act 1978 36, 1978 12 June 1978 12 June 1978 Ss. 6 ‑ 8 Audit Amendment Act 1979 8, 1979 7 Mar 1979 S. 4(1): 1 July 1978 Ss. 18, 19, 24(2) ‑ (4), 39 and 51: 1 July 1980 ( see Gazette 1980, No. S138) S. 28: 1 July 1983 ( see Gazette 1983, No. S136) Ss. 36(2), 37 and 57: 1 June 1985 ( see Gazette 1985, No. S185) Remainder: Royal Assent Ss. 2(5), 7(2), 8(2), 11(2), 14(2), 16(2), 17(2), 18(2), 20(2), 24(3), (4), 53(2), 58(2), (3), 65 and 66 Australian Federal Police (Consequential Amendments) Act 1979 155, 1979 28 Nov 1979 19 Oct 1979 ( see s.   2 and Gazette 1979, No.S206) S. 2(2) Commonwealth Functions (Statutes Review) Act 1981 74, 1981 18 June 1981 Part VII (ss. 156, 157): 3 Dec 1981 ( see Gazette 1981, No. S255) (c) S. 264 Statute Law (Miscellaneous Amendments) Act 1981 176, 1981 2 Dec 1981 S. 8: 1 June 1985 ( see Gazette 1985, No. S185) (d) S. 9: 3 Dec 1981 ( see Gazette 1981, No. S255) (d) Part XIX (s. 68): 30   Dec 1981 (d) — Statute Law (Miscellaneous Amendments) Act (No.   1) 1982 26, 1982 7 May 1982 Part VI (ss. 54 ‑ 56): 4 June 1982 (e) S. 55(2) Statute Law (Miscellaneous Amendments) Act (No.   2) 1982 80, 1982 22 Sept 1982 Part VII (ss. 17, 18): Royal Assent (f) — Ombudsman (Miscellaneous Amendments) Act 1983 62, 1983 12 Oct 1983 Part IV (ss. 30, 31): 5 Dec 1983 ( see s.   2(2) and Gazette 1983, No. S305) Remainder: 12 Oct 1983 ( see s. 2(1)) — Audit Amendment Act 1984 40, 1984 8 June 1984 Ss. 7 ‑ 14: 1 July 1984 Remainder: Royal Assent — Public Service Reform Act 1984 63, 1984 25 June 1984 S. 151(1): 1 July 1984 ( see Gazette 1984, No. S245) (g) S. 151(9) Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 65, 1985 5 June 1985 S. 3: 3 July 1985 (h) — Public Service and Statutory Authorities Amendment Act 1985 166, 1985 11 Dec 1985 S. 45: 8 Jan 1986 (i) S. 45(2) Australian Trade Commission (Transitional Provisions and Consequential Amendments) Act 1985 187, 1985 16 Dec 1985 Ss. 1 ‑ 4, 12, 19, 32 and 61: Royal Assent Remainder: 6 Jan 1986 ( see Gazette 1985, No. S551) S. 2(3) Statute Law (Miscellaneous Provisions) Act (No. 1) 1986 76, 1986 24 June 1986 S. 3: Royal Assent (j) S. 9 Intelligence and Security (Consequential Amendments) Act 1986 102, 1986 17 Oct 1986 1 Feb 1987 ( see s.   2 and Gazette 1987, No. S13) — Statute Law (Miscellaneous Provisions) Act 1987 141, 1987 18 Dec 1987 S. 3: (k) S. 5(1) ‑ (4) Audit Amendment Act 1988 73, 1988 24 June 1988 Ss. 6 and 19: 14   July 1989 ( see Gazette 1989, No.   S244) Ss. 16, 17 and 20: 22 July 1988 Remainder: Royal Assent Ss. 5(2), 8, 9(2), 10(2), 11(2) and 12(2) Industrial Relations (Consequential Provisions) Act 1988 87, 1988 8 Nov 1988 Ss. 1 and 2: Royal Assent Remainder: 1 Mar 1989 ( see s. 2 and Gazette 1989, No.   S53) — A.C.T. Self ‑ Government (Consequential Provisions) Act 1988 109, 1988 6 Dec 1988 S. 32 (in part): 11   May 1989 ( see Gazette 1989, No.   S164) (l) — Audit Amendment Act 1989 82, 1989 27 June 1989 Ss. 17(a) and 18(2): 15 Oct 1989 ( see Gazette 1989, No. S325) Remainder: 25 July 1989 — Banking Legislation Amendment Act 1989 129, 1989 7 Nov 1989 Part I (ss. 1, 2), ss.   3, 26, 29 ‑ 33, 35, 38 and 40: Royal Assent S. 23(1): 4 May 1989 S. 39: 23 Jan 1988 Remainder: 28 Dec 1989 ( see Gazette 1989, No. S383) S. 28   Crimes Legislation Amendment Act 1991 28, 1991 4 Mar 1991 S. 74(1): Royal Assent (m) — Industrial Relations Legislation Amendment Act 1991 122, 1991 27 June 1991 Ss. 4(1), 10(b) and 15 ‑ 20: 1 Dec 1988 Ss. 28(b) ‑ (e), 30 and 31: 10 Dec 1991 ( see Gazette 1991, No. S332) Remainder: Royal Assent S. 31(2) Superannuation Legislation (Consequential Amendments and Transitional Provisions) Act 1992 94, 1992 30 June 1992 S. 3: 1 July 1990 Remainder: Royal Assent — Qantas Sale Act 1992 196, 1992 21 Dec 1992 Schedule (Part 1): 10 Mar 1993 ( see Gazette 1993, No.   GN17) (n) Schedule (Part 5): 30 Aug 1995 ( see Gazette 1995, No.   S324) (n) S. 2(6) (am. by 60, 1993, s. 4; 168, 1994, s. 3) as amended by         Qantas Sale Amendment Act 1993 60, 1993 3 Nov 1993 10 Mar 1993 — Qantas Sale Amendment Act 1994 168, 1994 16 Dec 1994 S. 3 (item 17): Royal Assent (o) — Statute Law Revision Act 1996 43, 1996 25 Oct 1996 Schedule 4 (Item 11): Royal Assent (p) — Audit (Transitional   and Miscellaneous) Amendment Act 1997 152, 1997 24 Oct 1997 1 Jan 1998 ( see Gazette 1997, No. GN49) (q) Sch. 4 Parliamentary Service (Consequential Amendments) Act 1997 189, 1997 7 Dec 1997 Schedule 1 (items 2 ‑ 5): (r) —   (a)   The Salaries (Statutory Offices) Adjustment Act 1947 , Salaries (Statutory Offices) Adjustment Act 1950 , Salaries (Statutory Offices) Adjustment Act 1957 , Salaries (Statutory Offices) Adjustment Act 1960 , Salaries (Statutory Offices) Adjustment Act 1964 , and Salaries Act   1968 were repealed by section 7 of the Statute Law Revision Act 1973 . Subsection 7(2) of that Act provides as follows:   (2)   The repeal of an Act by this section does not affect the operation of:   (a)   any amendment of another Act made by the repealed Act; and   (b)   any provision for the citation of that other Act as amended by the repealed Act. (b)   The Commonwealth Bank Act 1953 was repealed by section 4 of the Reserve Bank Act   1959 . Subsection 4(2) of that Act provides as follows:   (2)   The last preceding subsection does not affect the operation of any amendment of an Act made by an Act referred to in that subsection or any provision for the citation of an Act as so amended. (c)   The Audit Act 1901 was amended by Part VII (sections 156 and 157) only of the Commonwealth Functions (Statutes Review) Act 1981 , subsection 2(10) of which provides as follows:   (10)   The remaining provisions of this Act shall come into operation on such respective dates as are fixed by Proclamation. (d)   The Audit Act 1901 was amended by sections 8, 9 and Part XIX (section 68) only of the Statute Law (Miscellaneous Amendments) Act 1981 , subsections 2(2), (3) and (12) of which provide as follows:   (2)   Section 8 shall come into operation, or shall be deemed to have come into operation, as the case requires, on the date of commencement of section 57 of the Audit Amendment Act 1979 .   (3)   Section 9 shall come into operation, or shall be deemed to have come into operation, as the case requires, on the date of commencement of Part VII of the Commonwealth Functions (Statutes Review) Act 1981 .   (12)   The remaining provisions of this Act shall come into operation on the twenty ‑ eighth day after the day on which this Act receives the Royal Assent. (e)   The Audit Act 1901 was amended by Part VI (sections 54 ‑ 56) only of the Statute Law (Miscellaneous Amendments) Act (No. 1) 1982 , subsection 2(12) of which provides as follows:   (12)   The remaining provisions of this Act shall come into operation on the twenty ‑ eighth day after the day on which this Act receives the Royal Assent. (f)   The Audit Act 1901 was amended by Part VII (sections 17 and 18) only of the Statute Law (Miscellaneous Amendments) Act (No. 2) 1982 , subsection 2(1) of which provides as follows:   (1)   Sections 1, 2, 166 and 195 and Parts III, VI, VII, XVI, XXXVI, XLIV, LI, LIII, LIV, LXI and LXXVII shall come into operation on the day on which this Act receives the Royal Assent. (g)   The Audit Act 1901 was amended by subsection 151(1) only of the Public Service Reform Act 1984 , subsection 2(4) of which provides as follows:   (4)   The remaining provisions of this Act shall come into operation on such day as is, or on such respective days as are, fixed by Proclamation. (h)   The Audit Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1985 , subsection 2(1) of which provides as follows:   (1)   Subject to this section, this Act shall come into operation on the twenty ‑ eighth day after the day on which it receives the Royal Assent. (i)   The Audit Act 1901 was amended by section 45 only of the Public Service and Statutory Authorities Amendment Act 1985 , subsection 2(7) of which provides as follows:   (7)   The remaining provisions of this Act shall come into operation on the twenty ‑ eighth day after the day on which this Act receives the Royal Assent. (j)   The Audit Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act (No. 1) 1986 , subsection 2(1) of which provides as follows:   (1)   Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent. (k)   The Audit Act 1901 was amended by section 3 only of the Statute Law (Miscellaneous Provisions) Act 1987 , subsections 2(1) ‑ (3) of which provide as follows:   (1)   Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.   (2)   The amendments of section 34 of the Audit Act 1901 made by this Act shall come into operation on a day to be fixed by Proclamation for the purposes of this subsection.   (3)   The amendment of paragraph 49(1)(a) of the Audit Act 1901 made by this Act shall come into operation on 1 July 1988.   The date fixed in pursuance of subsection 2(1) was 18 December 1987.   The date fixed in pursuance of subsection 2(2) was 1 July 1988 ( see Gazette 1988, No.   S176). (l)   The Audit Act 1901 was amended by section 32 (in part) only of the A.C.T. Self ‑ Government (Consequential Provisions) Act 1988 , subsection 2(3) of which provides as follows:   (3)   The remaining provisions of this Act (including the amendments made by Schedule   5) commence on a day or days to be fixed by Proclamation. (m)   The Audit Act 1901 was amended by subsection 74(1) only of the Crimes Legislation Amendment Act 1991 , subsection 2(1) of which provides as follows:   (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent. (n)   The Audit Act 1901 was amended by the Schedule (Parts 1 and 5) of the Qantas Sale Act   1992 , subsections 2(2), (3)(a) and (c) of which provide as follows:   (2)   Subject to subsection (3), the remaining provisions of this Act commence on a day or days to be fixed by Proclamation.   (3)   A Proclamation may fix a day that is earlier than the day on which the Proclamation is published in the Gazette but only if:   (a)   in the case of sections 30, 31, 35, 37, 39, 43 and 50 and Parts 1 and 2 of the Schedule—the day is not earlier than the substantial minority sale day; and   (c)   in the case of sections 25, 36, 38, 44 and 51 and Parts 5, 6 and 7 of the Schedule—the day is not earlier than the 100% sale day. (o)   The Qantas Sale Act 1992 was amended by section 3 (item 17) only of the Qantas Sale Amendment Act 1994 , subsection 2(1) of which provides as follows:   (1)   Subject to this section, this Act commences on the day on which it receives the Royal Assent. (p)   The Audit Act 1901 was amended by Schedule 4 (item 11) only of the Statute Law Revision Act 1996 , subsection 2(1) of which provides as follows:   (1)   Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent. (q)   The Audit Act 1901 was repealed by Schedule 1 only of the Audit (Transitional   and Miscellaneous) Amendment Act 1997 , subsection 2(2) of which provides as follows:   (2)   Schedules 1, 2 and 4 commence on the same day as the Financial Management and Accountability Act 1997 . (r)   The Audit Act 1901 was amended by Schedule 1 (items 2 ‑ 5) only of the Parliamentary Service (Consequential Amendments) Act 1997 , section 2 of which provides as follows:   2   This Act commences at the time when the Parliamentary Service Act 1997 commences.   The Audit Act 1901 was repealed before the amendments made by the Parliamentary Service (Consequential Amendments) Act 1997 commenced. Table of Amendments ad. = added or inserted       am. = amended       rep. = repealed       rs. = repealed and substituted Provision affected How affected Heading preceding s. 1 ...... rep. No. 20, 1969 Heading to Part I ........... ad. No. 20, 1969 S. 1 .................... am. No. 8, 1979 S. 1A ................... ad. No. 20, 1969   rep. No. 216, 1973 S. 2 .................... am. No. 8, 1906; No. 60, 1948; No. 89, 1961   rs. No. 20, 1969   am. Nos. 8 and 155, 1979; No. 141, 1987; No. 73, 1988 S. 2AA .................. ad. No. 20, 1969 S. 2A ................... ad. No. 89, 1961   am. No. 216, 1973; No. 36, 1978; No. 8, 1979; Nos. 73 and 109, 1988 S. 2AB .................. ad. No. 8, 1979   am. No. 63, 1984; No. 102, 1986; No. 82, 1989; No. 28, 1991 Heading preceding s. 3 ...... rep. No. 20, 1969 Heading to Part II .......... ad. No. 20, 1969 S. 4 .................... am. No. 34, 1924; No. 18, 1926; No. 52, 1947; No. 51, 1950; No. 79, 1952; No. 29, 1954; No. 18, 1955; No. 39, 1957; No. 17,1960; No. 75, 1964; No. 93, 1966; No. 120, 1968; No. 43, 1996   rs. No. 8, 1979 S. 4A ................... ad. No. 40, 1984   rs. No. 122, 1991 S. 4B ................... ad. No. 40, 1984 S. 5 .................... am. No. 216, 1973; No. 8, 1979; No. 40, 1984 S. 5A ................... ad. No. 18, 1926   am. No. 216, 1973 S. 6 .................... am. No. 60, 1948; No. 216, 1973; No. 8, 1979; No. 65, 1985 S. 7 .................... am. No. 36, 1978; No. 8, 1979; No. 40, 1984 Ss. 7A, 7B ............... ad. No. 94, 1992 S. 8 .................... am. No. 8, 1979   rs. No. 40, 1984   am. No. 73, 1988 S. 9 .................... am. No. 60, 1948; No. 89, 1961; No. 8, 1979   rs. No. 40, 1984   rep. No. 94, 1992 S. 9A ................... ad. No. 60, 1948   am. No. 120, 1968; No. 8, 1979 S. 10 ................... rep. No. 60, 1948 S. 11 ................... am. No. 60, 1948   rs. No. 8, 1979 S. 11A .................. ad. No. 141, 1987   am. No. 73, 1988 S. 12 ................... am. No. 36, 1978   rs. No. 8, 1979 S. 13 ................... am. No. 60, 1948; No. 36, 1978; No. 8, 1979 S. 14A .................. ad. No. 60, 1948 S. 14B .................. ad. No. 60, 1948   am. No. 89, 1961; No. 20, 1969   rs. No. 8, 1979   am. No. 73, 1988 S. 14C .................. ad. No. 60, 1948   am. No. 8, 1979; No. 73, 1988 Heading preceding s. 16 ..... rep. No. 20, 1969 Heading to Part III .......... ad. No. 20, 1969 S. 16 ................... am. No. 36, 1978; No. 8, 1979 S. 17 ................... am. No. 36, 1978   rep. No. 8, 1979 S. 18 ................... am. No. 60, 1948; No. 20, 1969; No. 36, 1978   rs. No. 8, 1979 S. 19 ................... am. No. 216, 1973   rep. No. 8, 1979 Heading preceding s. 20 ..... rep. No. 20, 1969 Heading to Part IV ......... ad. No. 20, 1969   rs. No. 8, 1979 S. 20 ................... am. No. 36, 1978; No. 8, 1979 S. 21 ................... am. No. 23, 1920; No. 45, 1934; No. 20, 1969; No. 36, 1978   rs. No. 8, 1979   am. No. 26, 1982; No. 82, 1989 S. 21A .................. ad. No. 60, 1948   am. No. 36, 1978; No. 8, 1979 S. 22 ................... am. No. 60, 1948; No. 20, 1969; No. 36, 1978   rs. No. 8, 1979   am. No. 73, 1988 S. 23 ................... am. No. 20, 1969; No. 36, 1978   rs. No. 8, 1979 S. 24 ................... am. No. 20, 1969; No. 36, 1978; No. 73, 1988 S. 25 ................... am. No. 89, 1961   rs. No. 8, 1979   am. No. 40, 1984; No. 73, 1988 S. 26 ................... am. No. 60, 1948; No. 20, 1969   rep. No. 56, 1975   ad. No. 8, 1979 S. 26A .................. ad. No. 8, 1906   am. No. 60, 1948   rep. No. 56, 1975 S. 27 ................... am. No. 216, 1973; No. 36, 1978   rep. No. 8, 1979 S. 28 ................... am. No. 36, 1978   rep. No. 8, 1979 S. 29 ................... rs. No. 23, 1920   am. No. 36, 1978   rep. No. 8, 1979   ad. No. 40, 1984 S. 30 ................... am. No. 60, 1948; No. 36, 1978   rep. No. 8, 1979   ad. No. 40, 1984 Heading preceding s. 31 ..... rep. No. 20, 1969 Heading to Part V .......... ad. No. 20, 1969 S. 31 ................... am. No. 82, 1989 S. 32 ................... am. No. 89, 1961   rs. No. 20, 1969   am. No. 36, 1978   rs. No. 8, 1979; No. 141, 1987 S. 33 ................... rs. No. 20, 1969   am. No. 36, 1978; No. 8, 1979   rs. No. 141, 1987 S. 33A .................. ad. No. 20, 1969   rs. No. 8, 1979 S. 33B .................. ad. No. 20, 1969   am. No. 8, 1979 S. 34 ................... am. No. 8, 1906; No. 23, 1920; No. 60, 1948; No. 36, 1978; No.   8, 1979   rs. No. 8, 1979   am. No. 141, 1987; No. 73, 1988; No. 82, 1989 S. 34A .................. ad. No. 8, 1979   am. No. 40, 1984; No. 65, 1985; No. 82, 1989 S. 35 ................... rep. No. 60, 1948   ad. No. 20, 1969   am. No. 36, 1978; No. 8, 1979 S. 35A .................. ad. No. 8, 1979   am. No. 82, 1989 S. 36 ................... am. No. 8, 1906; No. 4, 1909; No. 60, 1948; No. 77, 1960; No.   8, 1979 S. 36A .................. ad. No. 8, 1906   am. No. 89, 1961; No. 36, 1978; No. 8, 1979 S. 36B .................. ad. No. 8, 1906 S. 36C .................. ad. No. 8, 1906   rs. No. 60, 1948 S. 37 ................... am. No. 60, 1948; No. 8, 1979 S. 37A .................. ad. No. 89, 1961   rs. No. 74, 1962   am. No. 8, 1979 S. 37B .................. ad. No. 20, 1969   am. No. 36, 1978 Heading preceding s. 38 ..... rep. No. 20, 1969 Heading to Part VI ......... ad. No. 20, 1969   Heading to Div. 1 of Part VI .. ad. No. 8, 1979 S. 38 ................... rs. No. 20, 1969   am. No. 36, 1978; No. 8, 1979 S. 39 ................... am. No. 20, 1969   rep. No. 8, 1979 S. 40 ................... am. No. 60, 1948; No. 216, 1973; No. 36, 1978   rs. No. 8, 1979 S. 41 ................... rs. No. 23, 1920   am. No. 60, 1948; No. 20, 1969; No. 8, 1979 S. 41A .................. ad. No. 60, 1948   am. No. 8, 1979 Ss. 41B, 41C ............. ad. No. 60, 1948 S. 41D .................. ad. No. 89, 1961   am. No. 36, 1978; No. 8, 1979; No. 141, 1987 S. 42 ................... am. No. 8, 1906; No. 23, 1920; No. 60, 1948; No. 216, 1973; No. 36, 1978; No. 8, 1979; No. 73, 1988 S. 43 ................... rs. No. 23, 1920; No. 20, 1969   am. No. 36, 1978   rep. No. 8, 1989 S. 44 ................... am. No. 60, 1948; No. 20, 1969   rep. No. 8, 1979 S. 45 ................... am. No. 8, 1906   rs. No. 23, 1920   am. No. 20, 1969; No. 36, 1978; No. 8, 1979   rep. No. 73, 1988 S. 45A .................. ad. No. 8, 1906   rs. No. 23, 1920   am. No. 60, 1948 S. 45B .................. ad. No. 60, 1948 S. 46 ................... am. No. 60, 1948; No. 20, 1969; No. 36, 1978   rep. No. 8, 1979 S. 47 ................... am. No. 89, 1961   rep. No. 8, 1979 S. 48 ................... rs. No. 60, 1948   am. No. 20, 1969; No. 36, 1978   rep. No. 8, 1979 Div. 2 of Part VI ........... (ss. 48A ‑ 48H) ad. No. 8, 1979 S. 48A .................. ad. No. 8, 1979   am. No. 155, 1979; No. 187, 1985; No. 73, 1988; No.196, 1992 S. 48B .................. ad. No. 8, 1979   am. No. 62, 1983; Nos. 87 and 109, 1988 S. 48C .................. ad. No. 8, 1979   am. No. 141, 1987; No. 109, 1988 S. 48D .................. ad. No. 8, 1979   am. No. 109, 1988   S. 48E .................. ad. No. 8, 1979 S. 48F .................. ad. No. 8, 1979   am. No. 109, 1988 S. 48G .................. ad. No. 8, 1979   am. No. 141, 1987 S. 48H .................. ad. No. 8, 1979   rep. No. 141, 1987 Heading to Div. 3 of Part VI ... ad. No. 8, 1979   am. No. 73, 1988 Div. 3 of Part VI ........... (ss. 48J ‑ 48P) ad. No. 8, 1979 S. 48J .................. ad. No. 8, 1979   am. No. 73, 1988 S. 48K .................. ad. No. 8, 1979   am. No. 166, 1985; No. 73, 1988; No. 82, 1989 S. 48L .................. ad. No. 8, 1979   am. No. 73, 1988; No. 82, 1989 S. 48M .................. ad. No. 8, 1979   am. No. 73, 1988 S. 48N .................. ad. No. 8, 1979   am. No. 73, 1988; No. 82, 1989 S. 48P .................. ad. No. 8, 1979   am. No. 73, 1988 Heading preceding s. 49 ..... rep. No. 20, 1969 Heading to Part VII ......... ad. No. 20, 1969 S. 48Q .................. ad. No. 73, 1988 S. 49 ................... rs. No. 8, 1906; No. 60, 1948   am. No. 36, 1978   rs. No. 8, 1979   am. No. 176, 1981; No. 141, 1987; No. 73, 1988 S. 50 ................... am. No. 89, 1961; No. 126, 1965; No. 36, 1978   rs. No. 8, 1979   am. No. 63, 1984   rs. No. 73, 1988   am. No. 82, 1989 Ss. 50AA ‑ 50AC ..... ad. No. 73, 1988 S. 50A .................. ad. No. 126, 1965   am. No. 36, 1978; No. 8, 1979 S. 51 ................... am. No. 60, 1948; No. 77, 1960; No. 89, 1961; No. 93, 1966; No. 20, 1969; No. 216, 1973; No. 36, 1978; No. 8, 1979; No.   141, 1987   rs. No. 73, 1988   am. No. 82, 1989 S. 51A .................. ad. No. 60, 1948   am. No. 89, 1961 S. 52 ................... am. No. 89, 1961; No. 20, 1969; No. 8, 1979; No. 73, 1988 S. 53 ................... rs. No. 89, 1961   am. No. 36, 1978; No. 8, 1979; No. 73, 1988 S. 53A .................. ad. No. 73, 1988   am. No. 82, 1989; No. 28, 1991 S. 54 ................... am. No. 60, 1948; No. 89, 1961; No. 36, 1978; No. 8, 1979; No.   141, 1987   rs. No. 82, 1989 Heading preceding s. 55 ..... rep. No. 20, 1969 Heading to Part VIII ......... ad. No. 20, 1969 S. 55 ................... am. No. 20, 1969; No. 216, 1973; No. 8, 1979 S. 56 ................... rep. No. 60, 1948 S. 57 ................... am. No. 89, 1961; No. 36, 1978; No. 141, 1987 S. 58 ................... am. No. 60, 1948; No. 36, 1978; No. 8, 1979 S. 58A .................. ad. No. 32, 1917   am. No. 36, 1978   rs. No. 8, 1979 S. 59 ................... am. No. 8, 1906 Heading preceding s. 60 ..... rep. No. 20, 1969 Heading to Part IX ......... ad. No. 20, 1969 Ss. 60, 61 ................ am. No. 36, 1978 S. 62 ................... am. No. 20, 1969; No. 8, 1979; No. 82, 1989 S. 62A .................. ad. No. 8, 1906   am. No. 32, 1917; No. 60, 1948; No. 89, 1961; No. 74, 1962; No.   20, 1969; No. 36, 1978; No. 8, 1979 S. 62B .................. ad. No. 8, 1906   am. No. 60, 1948; No. 126, 1965; No. 216, 1973; No. 36,1978; No. 8, 1979; No. 80, 1982; No. 129, 1989 Heading preceding s. 63 ..... rep. No. 20, 1969 Heading to Part X .......... ad. No. 20, 1969   rs. No. 8, 1979 S. 63 ................... rs. No. 89, 1961   am. No. 216, 1973   rs. No. 8, 1979   am. No. 73, 1988 Heading preceding s. 63A .... rep. No. 20, 1969 Heading to Part XI ......... ad. No. 20, 1969   rep. No. 8, 1979 S. 63A .................. ad. No. 6, 1912   am. No. 60, 1948   rs. No. 8, 1979   am. No. 73, 1988 Part XI ................. (ss. 63B ‑ 63Q) ad. No. 8, 1979 S. 63B .................. ad. No. 8, 1979   am. No. 109, 1988; No. 82, 1989 S. 63C .................. ad. No. 8, 1979   am. No. 141, 1987; No. 82, 1989 S. 63CA ................. ad. No. 82, 1989 Ss. 63D, 63E ............. ad. No. 8, 1979   am. No. 40, 1984; No. 129, 1989 Ss. 63F, 63G ............. ad. No. 8, 1979   am. No. 73, 1988 S. 63H .................. ad. No. 8, 1979   am. No. 76, 1986; No. 141, 1987; No. 73, 1988 S. 63J .................. ad. No. 8, 1979   am. No. 40, 1984 Ss. 63K, 63L .............. ad. No. 8, 1979   am. No. 73, 1988 S. 63M .................. ad. No. 8, 1979   am. No. 141, 1987; No. 73, 1988 Div. 3A of Part XI .......... (ss. 63MA ‑ 63MF) ad. No. 76, 1986 Ss. 63MA ‑ 63MD .... ad. No. 76, 1986 S. 63ME ................. ad. No. 76, 1986   am. No. 73, 1988 S. 63MF ................. ad. No. 76, 1986 S. 63N .................. ad. No. 8, 1979   am. No. 82, 1989 S. 63P .................. ad. No. 8, 1979   am. No. 40, 1984; No. 141, 1987 S. 63Q .................. ad. No. 8, 1979   am. No. 76, 1986 S. 63R .................. ad. No. 73, 1988   am. No. 82, 1989 Heading preceding s. 64 ..... rep. No. 20, 1969 Heading to Part XII ......... ad. No. 20, 1969 S. 64 ................... rs. No. 20, 1969   am. No. 8, 1979; No. 141, 1987 S. 64A .................. ad. No. 73, 1988 S. 65 ................... am. No. 20, 1969; No. 8, 1979; No. 141, 1987 S. 66 ................... am. No. 216, 1973; No. 36, 1978; No. 8, 1979; No. 141, 1987 S. 67 ................... am. No. 93, 1966   rs. No. 8, 1979   am. No. 141, 1987 S. 68 ................... am. No. 216, 1973; No. 8, 1979; No. 141, 1987 S. 69 ................... am. No. 93, 1966; No. 8, 1979   rep. No. 73, 1988 S. 70 ................... rs. No. 89, 1961   am. No. 216, 1973   rep. No. 8, 1979 Part XIIA ................ (ss. 70AA ‑ 70AG) ad. No. 8, 1979 S. 70AA ................. ad. No. 8, 1979   am. No. 155, 1979; No. 187, 1985; No. 141, 1987; No. 28, 1991 S. 70AB ................. ad. No. 8, 1979   am. No. 176, 1981; No. 141, 1987 Ss. 70AC ‑ 70AG ..... ad. No. 8, 1979 Heading preceding s. 70A .... ad. No. 60, 1948   rep. No. 20, 1969 Heading to Part XIII ......... ad. No. 20, 1969 S. 70AH ................. ad. No. 74, 1981   am. No. 176, 1981 S. 70A .................. ad. No. 60, 1948   am. No. 36, 1978   rs. No. 8, 1979   am. No. 26, 1982 S. 70B .................. ad. No. 60, 1948   am. No. 12, 1953; No. 8, 1959   rs. No. 8, 1979 S. 70BA ................. ad. No. 8, 1979   am. No. 82, 1989 S. 70BB ................. ad. No. 82, 1989 S. 70C .................. ad. No. 60, 1948   am. No. 36, 1978; No. 8, 1979; No. 40, 1984; No. 65, 1985; No.   73, 1988 S. 70D .................. ad. No. 8, 1979   am. No. 102, 1986; No. 73, 1988 Ss. 70E, 70F ............. ad. No. 82, 1989 Heading preceding s. 71 ..... rep. No. 20, 1969 S. 71 ................... am. No. 8, 1906; No. 45, 1934; No. 60, 1948; No. 89, 1961; No.   93, 1966; No. 8, 1979; No. 73, 1988; No. 82, 1989 S. 72 ................... ad. No. 8, 1979   am. No. 141, 1987 S. 73 ................... ad. No. 82, 1989 Heading to Schedules ....... rep. No. 141, 1987 Heading to Schedule ........ ad. No. 141, 1987   rep. No. 73, 1988 Schedule ................ am. No. 141, 1987   rep. No. 73, 1988 Heading to First Schedule .... rep. No. 8, 1979 Heading to Schedule 1 ...... ad. No. 8, 1979   rep. No. 40, 1984 Schedule 1 ............... rep. No. 40, 1984 Heading to Second Schedule .. rep. No. 8, 1979 Heading to Schedule 2 ...... ad. No. 8, 1979   rep. No. 141, 1987 Second Schedule .......... am. No. 93, 1966   rs. No. 20, 1969   am. No. 36, 1978; No. 8, 1979 Schedule 2 ............... am. No. 8, 1979   rep. No. 141, 1987 Third Schedule ............ rep. No. 23, 1920 Fourth Schedule ........... ad. No. 8, 1906   rep. No. 60, 1948 Note 2 Ss. 36 and 62A(5)—Section 5 of the Surplus Revenue Act 1908 provides as follows:     Where any Trust Account has been established under the Audit Acts   1901 ‑ 1906 , and moneys have been appropriated by the Parliament for the purposes of the Trust Account, or for any purpose for which the Trust Account is established:   (a)   notwithstanding anything in the Audit Acts 1901 ‑ 1906 , the appropriation shall not lapse nor be deemed to have lapsed at the close of the financial year for the service of which it was made; and   (b)   the Minister for Finance may in any year pay to the credit of the Trust Account, out of the Consolidated Revenue Fund, such moneys as the Governor ‑ General thinks necessary for the purposes of the appropriation. Note 3 S. 57—Section 3 of the Loan (Temporary Revenue Deficits) Act 1953 provides as   follows:   (1)   Notwithstanding section fifty ‑ seven of the Audit Act 1901 ‑ 1952 whenever the receipts of the Consolidated Revenue Fund are insufficient to meet expenditure from that Fund, the Minister for Finance may, to the extent of that insufficiency, expend moneys standing to the credit of the Loan Fund for the purposes of any appropriation made or to be made out of the Consolidated   Revenue Fund.   (2)   Where, under the last preceding subsection, the Minister for Finance, during a financial year, expends moneys standing to the credit of the Loan Fund, he shall, in that year, pay from the Consolidated Revenue Fund into the Loan Fund an amount equal to the amount of moneys so expended.   (3)   The Loan Fund is appropriated to the extent necessary for the purposes of this section. Note 4 S. 62A—In addition to the Trust Accounts established by the Minister under section 62A of the Audit Act, a number of accounts and funds established by provisions of other Acts are, by virtue of those provisions, Trust Accounts within the meaning of section 62A. Particulars of the accounts and funds established under section 62A of the Audit Act and under other Acts are published as supplements to the Minister’s statements of receipts and expenditure for each financial   year.