Commonwealth Numbered Regulations

1989 No. 12 INDUSTRIAL RELATIONS REGULATIONS - REG 109

109. (1) The accounts prepared in accordance with subsection 273 (1) or 285
(5) of the Act in relation to an organisation shall each contain:

   (a)  a certificate, given by the accounting officer of the organisation,
        stating the number of persons that were, at the end of the financial
        year to which the accounts relate, members of the organisation and
        stating in relation to that financial year whether, in the opinion of
        the officer:

        (i)    the accounts show a true and fair view of the financial affairs
               of the organisation as at the end of the financial year;

        (ii)   a record has been kept of all moneys paid by, or collected
               from, members of the organisation, and all moneys so paid or
               collected have been credited to the bank account or accounts to
               which those moneys are to be credited, in accordance with the
               rules of the organisation;

        (iii)  before any expenditure was incurred by the organisation,
               approval of the incurring of the expenditure was obtained in
               accordance with the rules of the organisation;

        (iv)   any payment was made:

                (A)  if the accounts were prepared pursuant to subsection 273
                     (1) of the Act-out of a fund referred to in subparagraph
                     107 (b) (xiii) or (xv); or

                (B)  if the accounts were prepared pursuant to subsection 285
                     (5) of the Act-out of a fund referred to in subparagraph
                     108 (b) (vi);
for a purpose other than the purpose for which the fund was operated and, if
any such payment was so made, it was approved in accordance with the rules of
the organisation;

        (v)    all loans or other financial benefits granted to persons
               holding office in the organisation were authorised in
               accordance with the rules of the organisation; and

        (vi)   the register of members of the organisation was maintained in
               accordance with the Act; and

   (b)  a certificate given by the committee of management of the organisation
        stating:

        (i)    whether, in the opinion of the committee of management, the
               accounts show a true and fair view of the financial affairs of
               the organisation as at the end of the financial year to which
               the accounts relate;

        (ii)   whether, during the financial year to which the accounts
               relate, meetings of the committee of management were, in the
               opinion of the committee, held in accordance with the rules of
               the organisation;

        (iii)  whether, to the knowledge of any member of the committee, there
               have been, during the financial year to which the accounts
               relate, instances where records of the organisation or other
               documents (not being documents containing information made
               available to a member of the organisation under subsection 274
               (2) of the Act), or copies of those records or other documents,
               or copies of the rules of the organisation, have not been
               furnished, or made available, to members of the organisation in
               accordance with the Act, these Regulations or the rules of the
               organisation, as the case may be;

        (iv)   whether, in relation to the report prepared in accordance with
               section 276 of the Act by the auditor of the organisation in
               respect of the financial year immediately preceding the
               financial year to which the accounts relate and in relation to
               any accounts and statements prepared in accordance with
               subsection 273 (1) or 285 (5) of the Act (as the case may be)
               to which that report relates, the organisation has:

                (A)  if those accounts and statements were prepared in
                     accordance with subsection 273 (1) of the Act-complied
                     with subsection 279 (1) of the Act and whichever of
                     subsections 279 (6) and (7) of the Act is applicable; or

                (B)  if those accounts and statements were prepared in
                     accordance with subsection 285 (5) of the Act-complied
                     with subsections 285 (7) and (8) of the Act.

(2) The certificate referred to in paragraph (1) (b) in relation to the
accounts of an organisation:

   (a)  shall be in accordance with such resolution as is passed by the
        committee of management of the organisation in relation to the matters
        to be stated in the certificate; and

   (b)  shall be signed on behalf of the committee of management by 2 members
        of the committee.

(3) A statement included in a certificate pursuant to paragraph (1) (b) (iv)
is not admissible as evidence in proceedings against the organisation under
subsection 327 (1), (3) or (4) or section 331 of the Act.
(4) In subregulation (1), "accounting officer", in relation to an
organisation, means the officer of the organisation responsible for the
keeping of the accounting records of the organisation.