PGPA Act (Water Resources Special Account 2016 – Establishment) Determination 2016/01 (Cth)

PGPA Act (Water Resources Special Account 2016 — Establishment) Determination 2016/01

Public Governance, Performance and Accountability Act 2013

I, MATHIAS HUBERT PAUL CORMANN, Minister for Finance, make this determination.

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MATHIAS HUBERT PAUL CORMANN

Minister for Finance

Dated: 09        /           03        /           2016

1. Name

   This instrument is the PGPA Act (Water Resources Special Account 2016 — Establishment) Determination 2016/01.

   Note 1      All special account determinations and compilations are registered on the Federal Register of Legislative Instruments (FRLI) kept under the Legislative Instruments Act 2003. See 2The Determination is subject to Part 6 (sunsetting) of the Legislative Instruments Act 2003. The sunsetting provisions mean that this special account will be repealed on the earlier of 1 April or 1 October falling on or after the tenth anniversary of registration.

2. Commencement

   This instrument takes effect on the day provided for by paragraph 79(5)(a) of the PGPA Act.

3. Authority

   This instrument is made under subsection 78(1) of the PGPA Act.

1. Definitions

   In this instrument:

   PGPA Act means the Public Governance, Performance and Accountability Act 2013.

2. Establishment

   For paragraph 78(1)(a) of the PGPA Act, a special account is established with the name Water Resources Special Account 2016 (the special account).

3. Accountable authority

   For paragraph 78(1)(d) of the PGPA Act, the accountable authority responsible for the special account is the Secretary of the Department of Agriculture and Water Resources.

4. Credits to the special account

   For paragraph 78(1)(b) of the PGPA Act, amounts equal to the following are allowed to be credited to the special account:

   (a)    amounts received by the Commonwealth from other governments or persons for the purposes of the special account;

   (b)   amounts received by the cross-jurisdictional committees and secretariats described in paragraph 8(a) of this determination, in the course of the performing their functions.

   Note 1      If any of the purposes of a special account are covered by an item in an Appropriation Act (whether or not the item refers to the special account), then amounts may be debited against the appropriation for that item and credited to the special account.

   Note 2 Where an amount equal to an amount debited from the special account is repaid to the Commonwealth, the amount may be credited to the special account, see paragraph 74(1)(b) of the PGPA Act and subsection 27(5) of the Public Governance, Performance and Accountability Rule 2014.

5. Purposes of the special account

   For paragraph 78(1)(c) of the PGPA Act, amounts standing to the credit of the special account are allowed to be debited for the following purposes:

   (a)to make payments in relation to the cross-jurisdictional committees and secretariats that support inter-governmental activities relating to water;

   (b)to make payments to meet expenses that are incidental to administering the special account;

   (c)to reduce the balance of the special account (and, therefore, the available appropriation) without making a real or notional payment;

   (d)to repay, as required by law, amounts that have been credited to the special account.

Note 1 Subsection 78(4) of the PGPA Act appropriates the Consolidated Revenue Fund (CRF) for expenditure for the purposes of the special account up to the balance for the time being of the special account. Subsection 78(6) of the PGPA Act provides that whenever an amount is debited against the appropriation, the amount is taken to be also debited from the special account.

Note 2      An amount may be debited from the special account where:

(a)     it has been incorrectly credited by virtue of a clerical mistake; or

(b)     it has been credited through the exercise of a discretion by an official and the exercise of that discretion was actuated by a fundamental mistake of fact or law. Legal advice should be obtained before an amount is debited on this basis.

Note 3      The purpose of paragraph 8(b) above is to allow for the special account to be debited for the administration of the special account and for dealing with direct and indirect costs in relation to administering the special account.

Note 4      The purpose of paragraph 8(c) is to allow for the balance of the special account to be reduced. When the special account is debited for this purpose, there is no payment or credit available to another party, account or appropriation.