Australian Capital Territory Numbered Regulations

FINANCE REGULATIONS (NO. 8 OF 1989)

TABLE OF PROVISIONS

   PART I--PRELIMINARY CITATION 1. THESE REGULATIONS MAY BE CITED AS THE FINANCE REGULATIONS.

   2.      (1) In these Regulations, unless the contrary intention appears—  
   3.      A reference in a provision or part of a provision of these Regulations to an authorised officer shall, in the application of that provision or part of a provision to, or in relation to, matters arising in an administrative unit, be read as a reference to an officer who is authorised for the purposes of that provision or part of a provision by the head of administration.  
   4.      (1) A reference to a form by number shall be read as a reference to the form so numbered in the Schedule.  
   5.      All moneys paid into or out of the Territory Public Account during any financial year shall be deemed to be the receipts or the payments, respectively, of that financial year.  

   PART II--RECEIPTS OF PUBLIC MONEYS

   6.      (1) The Minister shall appoint receivers of pubic moneys and collectors of public moneys and, subject to these Regulations, may give them directions accordingly.  
   7.      When no payment is made to a receiver by a collector during the period for which he or she is required to make payment of collections, he or she shall furnish to the receiver at the proper time a collector's statement in accordance with Form 1 with the word “Nil” written on it.  
   8.      The head of administration shall ensure the safe custody of all fixed deposit receipts, bonds, debentures, savings bank deposit books and other securities which come into his or her possession or control or into the possession or control of any officer under his or her authority.  
   9.      A receiver who pays money to the credit of the Territory Public Account shall, on the same day, forward to the designated office a statement in accordance with Form 2, together with the collector's statements received by him or her.  
   10.     (1) Every receiver shall deliver to the designated office, on the last working day in each financial year, a statement in accordance with Form 2 in respect of all moneys paid into the Territory Public Account on that day.  
   11.     (1) Every receiver shall prepare an accountable receipt in accordance with Form 3 for every amount paid into the Territory Public Account.  
   12.     Every receiver shall see that the total of the amounts shown on the accountable receipts for any day agrees with the total of the receiver's statement for that day.  
   13.     Where a repayment is made—  
   14.     Except in cases where the administrative head otherwise determines, particulars of all Government property authorised to be sold shall be forwarded to the Auditor-General in accordance with Form 5.  
   15.     Receivers and collectors shall maintain records of their collections.  
   16.     (1) Subject to this regulation, licences shall be issued from books of forms supplied for the purpose and shall clearly indicate the amount received in respect of their issue.  
   17.     (1) Subject to subregulation (2), an officer who receives any moneys shall record the receipt of the moneys on a printed receipt form provided for the purpose.  
   18.     Unless the administrative head otherwise approves, licence forms and forms of receipt, and the counterparts of those forms, shall be numbered in consecutive order so that each form bears the same number as that on the counterpart to which it relates.  
   19.     Where an officer has given a receipt or acknowledgement in accordance with regulation 17 for moneys received, the officer may, if the administrative head permits, give a duplicate of that receipt or acknowledgement, or give another receipt or acknowledgement, for those moneys but that other receipt or acknowledgement shall not be given on a form referred to in that regulation.  

   PART III--OBLIGATIONS INVOLVING EXPENDITURE OF PUBLIC MONEYS

   20.     (1) Subject to subregulation (2), an officer shall not incur, on behalf of, or for the purposes of, the Territory, an obligation involving expenditure of public moneys, being an obligation in respect of—  
   21.     The rights and liabilities of the parties to an obligation of a kind referred to in subregulation 20 (1) are not affected by reason of the fact that the obligation was incurred in contravention of that subregulation.  

   PART IV--PAYMENT OF PUBLIC MONEYS

   22.     (1) A certifying officer shall ensure, in respect of a claim for the payment of an amount that is submitted to him or her for certifying under subsection 42 (2) of the Ordinance (not being a claim for a payment included in a class of payments that is a prescribed class of payments for the purposes of regulation 23), that the claim—  
   23.     (1) A certifying officer may, in respect of a payment included in a prescribed class of payments, give a certificate under subsection 42 (2) of the Ordinance if, after the requirements prescribed by subregulation (2) in respect of a payment of that class, and any relevant directions given by the Minister under these Regulations, have been complied with, he or she has no reason to believe that the payment may not properly be made.  
   24.     (1) Where supplies are required by an administrative unit for the proper conduct of the Public Service, an officer of that unit shall make a request in writing in accordance with a procedure approved in writing by the Minister to spend money from the Territory Public Account.  
   25.     After regulation 24 has been complied with in relation to a request to spend money from the Public Account, the request shall be submitted for approval of the proposed expenditure to the Minister or an officer appointed by the Minister for the purposes of this regulation.  
   26.     Accounts for general expenses shall be prepared in accordance with Form 6.  
   27.     An officer shall afford every facility to claimants to enable them to prepare their accounts correctly and obtain prompt payment.  
   28.     An officer shall not submit a claim for a periodic or progress payment under a contract to a certifying officer for certifying under subsection 42 (2) of the Ordinance unless the head of administration or an authorised officer has certified—  
   29.     (1) Each certifying officer shall keep a register of accounts in accordance with Form 11 in which there shall be registered all accounts, other than accounts for salaries, wages and allowances in the nature of salaries and for pensions, received by him or her.  
   30.     (1) The head of administration or, where he or she authorises an officer to do so, that officer shall—  
   31.     (1) The head of administration or, where he or she authorises an officer to do so, that officer shall prepare fortnightly a certificate in accordance with Form 12 in respect of statements prepared under regulation 30 in relation to officers under the control of the head of administration and not included in a previous certificate prepared under this regulation.  
   32.     (1) Accounts for salary, wages and allowances in the nature of salaries shall be prepared as follows:  
   33.     (1) Accounts for travelling or relieving allowance shall be prepared in accordance with Form 7.  
   34.     (1) Petty expenditure shall, as far as practicable, be included in one account in accordance with Form 9.  
   35.     (1) Accounts for refunds of revenue or for refunds from the Trust Fund shall be in accordance with Form 10.  
   36.     (1) Duplicate accounts shall not be prepared, except when the original account has been lost or mislaid.  
   37.     When an account has been certified, the certifying officer shall forward it to the authorising officer.  
   38.     (1) Except as otherwise provided by directions given by the administrative head, payment of an account shall be made by cheque.  
   39.     An endorsement on or addition to any form of order or other authority shall not render the form irrevocable or in any way alter its effect in substance.  
   40.     An officer shall not, without the approval in writing of the Minister, act as agent or attorney for the receipt of moneys payable by the Territory to a person other than another officer.  
   41.     (1) Unless the administrative head otherwise requires, where an authorising officer authorises the payment of an account, he or she shall—  
   42.     An authorising officer shall not authorise the payment of an account for an advance except an advance of 1 of the following kinds:  
   43.     (1) An advance of the kind referred to in paragraph 42 (j) shall be subject to such conditions to be complied with by the person to whom the advance is made as the administrative head approves.  
   44.     An advance shall be charged—  
   45.     (1) Subject to subregulation (2), an advance or portion of an advance, other than an advance referred to in paragraph 42 (g), (h) or (i) may, with the approval of the authorising officer, be transferred to a person other than the person to whom the advance was made.  
   46.     An authorising officer shall keep a register of advances and shall enter in that register particulars of all advances other than an advance referred to in paragraph 42 (g), the payment of the accounts for which are authorised by him or her.  
   47.     (1) Unless the administrative head, or a person authorised by him for the purpose, otherwise requires, a person to whom an advance (other than a standing advance or an advance of a kind referred to in paragraph 42 (g), (i) or (j)) is made shall, within the prescribed period—  
   48.     (1) Where an advance has not been adjusted by reason of the failure of the person to whom the advance was made to comply with regulation 47 or with a requirement referred to in that regulation, the authorising officer shall inform an authorised officer of that failure.  
   49.     Where a person to whom a standing advance has been made applies for reimbursement of the advance or part of the advance, that person shall furnish to the authorising officer—  
   50.     (1) An authorising officer shall maintain an appropriation ledger, which shall include particulars of—  
   51.     The head of administration shall cause to be prepared at such intervals and in respect of such periods as the Minister directs a statement under the respective heads of expenditure (except an account of Trust Fund) of the amounts which will probably require to be expended on account of the administrative unit.  
   52.     (1) Whenever a transfer under section 49 of the Act is required, the authorising officer shall inform the administrative head through the head of administration and shall set out the necessity for the transfer.  
   53.     (1) An authorising officer shall not authorise expenditure from an appropriation of the Consolidated Fund (other than an appropriation that is to be deemed to be made by virtue of section 44 of the Ordinance) until a warrant authority for expenditure authorising expenditure accordingly has been issued by the administrative head to the head of administration.  
   54.     (1) Subject to subregulation (2), an officer who, on behalf of or for the purposes of the Territory, incurs, authorises or approves expenditure shall exercise all reasonable care to ensure that value for money is obtained.  
   55.     The head of administration shall appoint officers who shall ensure that each claim on the administrative unit for the payment of an amount is, after payment of the claim in accordance with regulation 61, returned promptly to the authorising officer who authorised payment of the amount to which the claim relates.  
   56.     The head of administration shall cause the public moneys held by, and the accounts of, each accounting officer to be examined from time to time in order to ensure that public moneys collected or received by the accounting officer—  
   57.     (1) The head of administration or, where he or she authorises an officer for the purposes of this regulation, that officer shall, subject to, and in accordance with, any directions given by the administrative head, at least once in each month or at such more frequent intervals as are necessary to enable the officer carry out his or her duties under these Regulations, obtain, in respect of each account kept by the administrative unit at a bank, from the bank at which the account is kept—  
   58.     (1) The Minister may appoint paymasters for the purposes of these Regulations.  
   59.     Unless the administrative head otherwise requires, a paymaster shall not pay an account unless the payment of it has been authorised by an authorising officer.  
   60.     An officer shall not obtain signatures to blank forms of account or orders for payment, or to acquittances or receipts before the actual payment of the account, or to acquittances or receipts which are not properly filled in.  
   61.     (1) A paymaster shall pay all accounts by cheques drawn on a drawing account established by the Minister for the purpose.  
   62.     A paymaster shall, in accordance with directions given by the administrative head, record payments into and from each drawing account operated by him or her.  
   63.     (1) The head of administration or, where he or she authorises an officer for the purposes of this subregulation, that officer shall, subject to and in accordance with any direction given by the Minister, by instrument in writing, specify the procedures to be followed in relation to the payment of salaries, wages and allowances.  
   64.     Where the payment of an account is duly authorised, unless the administrative head otherwise requires, the paymaster shall draw a cheque for the payment of the account and verify the correctness of the cheque by comparing the particulars on it with the particulars relating to the payment shown on the account.  
   65.     All cheques drawn by a paymaster shall, unless the Minister otherwise directs, be countersigned by an officer appointed for the purpose either by the head of administration or an authorised officer who shall, upon making the appointment, advise the bank of the name of the officer so appointed.  
   66.     (1) Subject to subregulation (2), a paymaster shall post or deliver each cheque drawn by him or her to the payee of the cheque.  
   67.     Where a cheque drawn on a drawing account is returned unclaimed, the cheque shall be paid to the bank account known as the Territory Public Account, unless the present address of the payee can be ascertained promptly.  
   68.     A paymaster or any other accounting officer shall not issue a duplicate cheque except with the approval of the Minister.  
   69.     (1) Subject to subregulation (2), an accounting officer shall, at the time of paying an amount, obtain a receipt for the amount from the person to whom the amount is payable or from a person authorised in writing by that person to give such a receipt.  
   70.     (1) When a cheque is drawn for the payment of an advance to an officer and is not to be paid into a bank account, a direction to pay cash may, with the approval of the authorising officer of the administrative unit be written on the face of the cheque.  
   71.     (1) A paymaster shall not cash a cheque drawn on a drawing account from a counter cash advance except where—  
   72.     A paymaster shall promptly pay to the Territory Public Account all cheques cashed from his or her counter cash advance and shall furnish to the authorising officer an account in accordance with Form 6 for reimbursement of his or her advance.  
   73.     Every paymaster shall, on the last working day of each financial year, pay the unexpended balance of his or her counter cash advance to the Territory Public Account.  
   74.     Every paymaster shall keep a Counter Cash Advance Cash Book in accordance with Form 17.  
   75.     The Minister may establish designated offices wherever he thinks fit.  

   PART V--LOSSES OF, AND DAMAGE TO, PUBLIC PROPERTY

   76.     (1) In this Part, unless the contrary intention appears—“investigation” means an investigation under regulation 77; “investigation committee” means a committee appointed under subregulation 77 (4); “investigator” means an officer appointed under subregulation 77 (5); “prescribed incident” means a loss of, or a deficiency in, public moneys, or the loss or destruction of, or damage to, other property of the Territory; “prescribed supervisor”, in relation to an officer and a prescribed incident, means—  
   77.     (1) Where it appears to a prescribed supervisor of an officer that a prescribed incident has occurred in such circumstances as to render the officer liable under section 115 of the Ordinance to pay an amount to the Territory in respect of the prescribed incident, the prescribed supervisor shall, as soon as practicable, cause to be given to the officer a notice in writing signed and dated by the prescribed supervisor that—  
   78.     (1) Where—  
   79.     For the purposes of paragraph 121 (c) of the Ordinance, the office prescribed in respect of a prescribed authority is the office of the person who has, under an enactment, in relation to the branch or part of the Public Service, comprising the staff of the prescribed authority, the powers of, or exercisable by, a head of administration so far as those powers relate to that branch or part.  

   PART VI--MISCELLANEOUS

   80.     The Minister may from time to time direct an officer of the administrative unit under the control of the administrative head to inspect the account books and forms used by any accounting officer and report to him or her the result of the inspection.  
   81.     (1) The Minister or the administrative head may give to officers, or to any other persons who are subject to the provisions of the Ordinance, directions for or in relation to any of the matters referred to in subparagraphs 125 (2) (a) (i) to (viii) (inclusive) of the Ordinance.  
   82.     (1) Subject to subregulation (2), where property (other than moneys) found on premises, or in an aircraft, vessel, vehicle, container or receptacle, under the control of an administrative unit, is not claimed by the owner of the property within a period of 3 months from the date on which the property is found, the Territory may dispose of that property.  
   83.     The prescribed amount for the purposes of paragraph 51 (1) (b) of the Ordinance is $4,000.  
   84.     All cases (except those submitted by the Auditor-General) in which a legal interpretation of the Ordinance or of these Regulations is desired shall be submitted through the administrative head.  
   85.     An officer appointed under the Ordinance or these Regulations to perform duties connected with the receipt or payment of public moneys shall—  
   86.     The head of administration shall—  
   87.     If any accounting officer or person subject to the provisions of the Ordinance commits any breach of these Regulations, the Minister may impose a penalty not exceeding $10 upon that accounting officer or person.  
   88.     (1) Where, immediately before self-government day, a relevant delegation is in effect, the delegation continues in effect on and after that day as if it had been made under the Administration Act 1989.  
           SCHEDULE