The Auditor-General asks for my endorsement of the opinion given to the Secretary to the Treasury by the Secretary to this Department on 27 July⁽¹⁾ upon the question of'Trust Account-Audit Act-Surplus Revenue Act'.

The use of different words in the two Acts (62A (2) of Act 1901-1906⁽²⁾ and 5 of Surplus Revenue Act 1908) may seem to support the suggestion that a doubt exists as to whether the Trust Account.

On the whole, therefore, I think that the opinion expressed by the Secretary is correct, and that paragraph (a) of sub-section (5) of section 62A of the Audit Act-'All moneys appropriated by law for the purposes of any Trust Account'-covers the case where the purpose of the appropriation is identical with the purposes of the Trust Account, as denned in the Fourth Schedule to the Act, or by the Treasurer under sub-section (2) of section 62A, notwithstanding that the Trust Account is not mentioned in the appropriation.⁽³⁾

[Vol. 7, p. 186]

(1) Opinion No. 347.

(2) Audit/Acts 1901-1906.

(3) This opinion was published in Commonwealth of Australia, Parl. Papers 1909, Vol. II, p. 1285.

* See also Opinion No. 409.