Public

AN ACT to amend the Law relating to the
Collection and Payment of the
Moneys, the Audit of the Public Accounts,
and for other purposes connected with the
control and management of the Public
Finances of the State of Western Australia.

BE

[Assented to 16th January, 1904.]

E it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:

Preliminary.

1. THIS Act may be cited as the Audit Act, 1904, and shall Short title ard come into operation on a day to be fixed by proclamation.

commencement.

2. THE Audit Act, 1891, is hereby repealed.

(2.)

Repeal.

3. (1.) THE Auditor General holding office at the commence- Savings. ment of this Act shall continue to hold his office subject to this Act.

Interpretation.

Appointment of
Auditor General :

His salary.

(2.) All regulations made under the authority of the Audit Act, 1891, and in force at the commencement of this Act, shall be deemed to be made under this Act.

Incapacity for other position.

4. IN this Act, unless the contrary intention appears,

"Deputy," when used in connection with the word Treasurer,
means some person appointed, in writing, by the Treasurer;
"Prescribed" means prescribed by this Act or the regu-
lations;

"Public Account" includes the Consolidated Revenue Fund,
and all public moneys whatever;
"Public accountant" includes every person who, by any
law, regulation, or appointment, is charged with the duty
of collecting or receiving, or who does actually collect or
receive, any public moneys, or who is charged with the
duty of disbursing, or who does actually disburse, any
public moneys;

"Public moneys" includes all revenue, loan, trust, and other
moneys whatsoever received for or on account of the
State, or referred to in this Act;

"Regulations" means regulations made under this Act;
"The Treasurer" means the Colonial Treasurer.

Auditor General.

5. THE Governor may appoint some person to be Auditor General.

6. THE Auditor General shall receive an annual salary of eight hundred pounds; and such salary shall be a charge upon and paid out of the Consolidated Revenue Fund, which, to the necessary extent, is hereby appropriated accordingly.

7. (1.) THE Auditor General shall not, during his continuance in such office, be capable of being a member of the Executive Council or of either House of the Parliament.

(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 or insolvent, or compounds with his creditors, or makes any assignment of his salary for their benefit, or takes advantage of the

provisions

provisions of any Act relating to bankruptcy or
insolvency;

(c.) If, except on leave granted by the Governor, he
absents himself from duty for fourteen consecutive
days, or for twenty-eight days in any twelve months;

or

(d.) If he resigns his office by writing under his hand
addressed to the Governor, and such resignation is
accepted by the Governor.

8. IF any public officer is appointed Auditor General, his service Rights of officers as Auditor General shall, for the purpose of determining all his preserved. existing and accruing rights, be counted as public service in the

State.

office or suspended.

9. (1.) THE Auditor General shall hold his office during good How removed from behaviour, and shall not be removed therefrom unless an address praying for such removal shall be presented to the Governor by the Legislative Assembly and Legislative Council, respectively, in the same session of the Parliament.

(2.) The Governor may at any time suspend the Auditor General from his office for incapacity, incompetence, or misbehaviour; and when and so often as the same shall happen, the Treasurer shall lay before both Houses of the Parliament a full statement of the grounds of such suspension, within seven 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 seven 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 forty-two days after the day when such statement is laid before it, and in the same session, pass an address to the Governor praying for his removal.

10. THE Auditor General, before he shall enter upon the Auditor General to duties or exercise the powers vested in him by this Act, shall make make a declaration. and subscribe before the Executive Council a declaration in the form Schedule. contained in the Schedule to this Act.

11. IN the case of the illness, incapacity, suspension, or absence Appointment of of the Auditor General, the Governor may appoint some other deputy. person to act as Auditor General during such illness, incapacity, suspension, or absence; and every such person shall make and subscribe before the Executive Council a declaration in the form aforesaid or to the like effect.

12.

Auditor General

to inspect.

12. THE Auditor General may, by writing under his hand, may appoint persons appoint any person to inspect, examine, and audit any books, accounts, or stores which are required to be inspected, examined, or audited by this Act, and to report thereon to him; and any such person shall have power to inspect all such books, accounts, or stores, and all vouchers and papers relating thereto.

Auditor General to communicate with Treasurer:

Report defaulters.

Auditor General

and papers.

13. (1.) THE Auditor General shall communicate with the Treasurer upon all matters arising under this Act or the regulations relating to the collection, receipt, issue, and expenditure of public moneys.

(2.) The Auditor General shall forthwith transmit to the Treasurer the name of any person failing to comply with any of the provisions of this Act or the regulations, and thereupon, and until such failure shall have been made good to the satisfaction of the Treasurer, all salary and moneys that may be or become due or payable to such person may be withheld.

14. (1.) THE Auditor General may, by precept under his haud, may call for persons 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, books, vouchers, documents, and papers in the possession or control of such persons as shall appear to him to be necessary for the purposes of his examination.

Auditor General may administer oath.

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 book, document, or record in the custody of the Treasurer or in any public office, without paying any fee for the same.

15. THE Auditor General is hereby authorised 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.

16. THE Auditor General shall be entitled to lay before the may obtain opinion. Crown Solicitor a case, in writing, as to any question concerning the powers of the Auditor General, or the discharge of his duties, and the Crown Solicitor shall give him a written opinion on such

case.

Public

17.

Public Accountants.

EVERY public accountant shall be subject to the pro- Persons subject to visions of this Act and the regulations, and shall perform such Act. duties, keep such books, and render such accounts as are prescribed by this Act or by the regulations, or as the Treasurer may direct.

18. EVERY public accountant shall, if required by the Treasurer Security to be given. so to do, provide security for such sum, and in such manner and form as the Treasurer shall direct, for the due performance of his duties, and for the due accounting for and payment of all moneys which shall come to his possession or control by reason or virtue of his office, service, or employment.

19. NO public accountant shall open any public or official Public accountant's account in any bank without the authority, in writing, of the bank account. Treasurer or his deputy, and no bank shall permit any public accountant to have an overdraft on any public or official account, except the same be a credit authorised under this Act.

on decease, resigna

20. ON the death, resignation, or removal of any public Transfer of balances accountant, the balances remaining at the credit of his public or tion, or removal of official account in any bank shall, upon the appointment of his public accountants. successor, vest in and be transferred to the public or official account of such successor at the said bank; and on the death, bankruptcy, or insolvency of any public accountant, such balances shall not constitute assets of his estate, or be in any manner subject to the control of his legal representative, assignee, or trustee

Collection of Moneys.

21. (1.) THE Treasurer 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 State, 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 State.

(2.) No such agreement shall be made for a period of more than one year, unless it contains a provision that the same may be terminated at any time after a notice of not exceeding six months.

Treasurer may bank for conducting busines.

agree with any

Account.

22. (1.) THE State Public Account shall be kept in such bank State Public and under such subdivisions (if any) as the Treasurer may, in writing, direct.

(2.) All moneys paid into any bank to the Public Account shall be deemed to be public moneys and the property of His Majesty, and to be money lent by His Majesty to the bank.

23.