GOVT3987 Chapter 8: Week 8
Document Summary
Indeed, all levels of accountability must be subservient to the law. Should they be asked to do something which they believe is illegal, commonwealth public servants are required by the guidelines on conduct of commonwealth public servants (public service and merit protection commission 1995, pp. 10-11) to refuse and to document the grounds for their refusal. In the context of financial accountability, legality is concerned with whether expenditure was authorised by parliament in the appropriation acts. Each budget-dependent agency is permitted to spend money for specified purposes, with officers at different levels given authority to approve the expenditure. Detailed financial regulations are necessary to ensure that money given by parliament to the executive is spent in an organised and controlled manner. Regulations governing the mechanics of spending generally are not found in legislation, . although the authority to make regulations affecting the receipt, safekeeping and spending of money will be contained in legislation.