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Audit Amendment Act 1979

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AUDIT AMENDMENT ACT 1979 No. 8, 1979
AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 1. Short title.
AUDIT AMENDMENT ACT 1979 No. 8 of 1979 An Act to amend the Audit Act 1901. BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows: Short title, &c. 1. (1) This Act may be cited as the Audit Amendment Act 1979.*1* (2) The Audit Act 1901*2* is in this Act referred to as the Principal Act. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 2. Commencement
2. (1) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.*1* (2) Sections 18, 19, 28, 39 and 51 and sub-sections 24 (2), (3) and (4) shall come into operation on such date as is, or such respective dates as are, fixed by Proclamation. (3) Sub-section 36 (2) and sections 37 and 57 shall come into operation on a date to be fixed by Proclamation. (4) Sub-section 4 (1) shall be deemed to have come into operation on 1 July 1978. (5) The amendment of section 36A of the Principal Act specified in the Schedule shall be deemed to have come into operation on 1 July 1978. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 3. Interpretation
3. Section 2 of the Principal Act is amended- (a) by inserting after the definition of ''accounting officer'' the following definition: '' 'Auditor-General's Office' means the branch of the Australian Public Service under the direct control of the Auditor-General;''; (b) by omitting the definitions of ''Department'' and ''public moneys'' and substituting the following definitions: '' '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 disc, 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
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(iii) is employed by a prescribed authority; (c) a member of the Defence Force; (d) a Commonwealth Police Officer; (e) a member of the Police Force of the Australian Capital Territory; 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, includes a law of a State that applies, or the provisions of a law of a State that apply, in the Territory by virtue of an enactment; 'prescribed authority' means a body corporate, or an unincorporated body, established 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 declared by the regulations to be a class of prescribed authorities for the purposes of this Act; '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 Fund, the Loan Fund or the Trust Fund;''; (c) by adding ''or a prescribed authority'' at the end of the definition of ''stores''; (d) by omitting the definition of ''the Commonwealth Public Account''; and (e) by adding at the end thereof the following sub-sections: ''(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 sub-section (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-
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(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 sub-paragraph (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 sub-paragraph (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 sub-paragraph (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 sub-paragraph (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.''. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 4. Application of Act
4. (1) Section 2A of the Principal Act is amended- (a) by inserting in sub-section (1) ''the Northern Territory or'' before ''an external Territory''; and (b) by omitting from sub-section (1) ''any such Territory'' and substituting ''the Northern Territory or an external Territory''. (2) Section 2A of the Principal Act is further amended by omitting sub-section (2) and substituting the following sub-section: ''(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.''.
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AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 5.
5. After section 2A of the Principal Act the following section is inserted in Part I: Responsibilities of Permanent Heads ''2AB. (1) The Permanent Head 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 sub-section (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 Permanent Head of a Department of the Australian Public Service; 'Permanent Head' 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 Permanent Head 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 sub-section-the person who has the powers of, or exercisable by, the Permanent Head of a Department of the Australian Public Service so far as those powers relate to that branch or part of that Service.''. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 6.
6. Section 4 of the Principal Act is repealed and the following section substituted: Remuneration of Auditor-General ''4. (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 Tribunals 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.''. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 7. Remuneration of Acting Auditor-General
7. (1) Section 9A of the Principal Act is amended by omitting the words ''of salary provided in section four of this Act as the salary payable to the Auditor-General and an allowance at the rate of the allowance payable to the Auditor-General under that section, and that remuneration and allowance'' and substituting the words ''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''. (2) Salary and allowances paid before the commencement of this section to a person acting as the Auditor-General by reference to the respective rates at which salary and allowances were payable to the Auditor-General under the Remuneration and Allowances Act 1973, or under a determination in force under the Remuneration Tribunal Act 1973 or that Act as subsequently amended, shall be deemed to have been lawfully paid. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 8.
8. (1) Section 11 of the Principal Act is repealed and the following section substituted: Auditor-General may appoint persons to inspect and audit accounts, and to carry out efficiency audits ''11. (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,
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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 sub-section (2), 'relevant body' has the same meaning as it has in Division 2 of Part VI.''. (2) A person holding an appointment under section 11 of the Principal Act immediately before the commencement of this section continues to hold that appointment upon the commencement of this section as if it had been made under sub-section 11 (1) of the Principal Act as amended by this Act. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 9.
9. Section 12 of the Principal Act is repealed and the following section substituted: Reports by Auditor-General to Minister ''12. (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 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 sub-section (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;
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(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.''. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 10. Auditor-General may call for persons and records
10. Section 13 of the Principal Act is amended- (a) by omitting from sub-section (1) ''accounts books vouchers documents and papers'' and substituting ''accounts and records''; and (b) by omitting from sub-section (2) ''book document or record'' and substituting ''records''. AUDIT AMENDMENT ACT 1979 No. 8 of 1979 - SECT. 11.
11. (1) Section 14B of the Principal Act is repealed and the following section substituted; Auditor-General to have access to accounts and records ''14B. (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