Page 2519 - Week 09 - Tuesday, 7 August 1990

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(2) It is unlawful to charge expenditure to appropriations

not relevant to the expenditure. The Audit Act, Finance

Regulations and Finance Directions set out the parameters

within which expenditure can be charged.

In each of the cases detailed at (1) above the expenditure was in excess of the relevant specific appropriation or not specifically provided for by appropriation. The Audit Act (section 47) states that in those circumstances the expenditure should be charged to such items as the minister (delegate) determines. In this situation, the source of funding has been Treasurers Advance appropriation.


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