Amendment No. 1 to Financial Management and Accountability Act 1997 Determination 2010/34 – Section 32 (Transfer of Functions from FaHCSIA to DSEWPC)

Overview

The Financial Management and Accountability Act 1997 (FMA Act) was enacted to ensure that public money is managed and accounted for efficiently and effectively. The 2011 amendment was introduced to address a specific gap identified in the 2010 transfer of functions from the former Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) to the Department of the Environment, Water, Heritage and the Arts (DEWHA). The amendment was necessitated by an error in the initial appropriation figures provided in the Financial Management and Accountability Act 1997 Determination 2010/34. This error was subsequently identified in another Determination (2010/21) that related to a transfer of functions from the Treasury to the Department of the Environment, Water, Heritage and the Arts. The corrective amendment was made by a delegate of the Secretary of the Department of Finance and Deregulation on 22 November 2010, and the subsequent amendment on 31 January 2011 was designed to rectify the error and ensure the accuracy of the appropriation figures.

Scope and Application

The Amendment No. 1 to Financial Management and Accountability Act 1997 Determination 2010/34 – Section 32 (Transfer of functions from FaHCSIA to DSEWPC) amends the appropriation figures for the Department of the Environment, Water, Heritage and the Arts within the Appropriation Act (No. 1) 2010-2011, correcting an error in the previously made Determination 2010/34. This instrument applies to the transfer of functions from the former Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) to the Department of the Environment, Water, Heritage and the Arts (DEWHA) and the Department of Sustainability, Environment, Water, Population and Communities (DSEWPC). The amendment rectifies the financial adjustments to the departmental appropriation figures, ensuring that the figures reflect the correct financial allocations as per the administrative changes and the subsequent restructuring of ministerial portfolios. The instrument operates within the Commonwealth jurisdiction, affecting the financial management practices of the relevant government departments. This amendment is specific to the identified error in the previously made Determination and does not extend to other areas of financial management or appropriation outside the scope of the corrected figures.

Key Provisions

The main operative sections of Amendment No. 1 to Financial Management and Accountability Act 1997 Determination 2010/34 – Section 32 involve the correction of financial allocations within the Appropriation Act (No. 1) 2010-2011. Specifically, Item 1 of the Instrument rectifies errors in the amounts listed under Schedule 2, item 4, which pertains to the transfer of functions from the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA) to the Department of Sustainability, Environment, Water, Population and Communities (DSEWPC). The adjustments correct the amounts to be omitted and inserted for the Department of the Environment, Water, Heritage and the Arts (DEWHA), ensuring accurate financial allocations (Item 1). The intent is to align the financial provisions with the previously amended amounts in Financial Management and Accountability Act 1997 Determination 2010/21 – Section 32, which involved a transfer of functions from the Treasury to DSEWPC. The obligations imposed by the Act on the parties involved primarily pertain to the accurate transfer and management of funds as per the corrected allocations. The Department of Finance and Deregulation, as the overseeing body, must ensure that the financial instruments and determinations are correctly drafted and implemented to reflect the intended financial changes. The affected departments, FaHCSIA and DSEWPC, must adhere to the corrected amounts in their financial planning and budgeting processes. This includes the requirement to accurately report and account for the amended figures in their financial statements and records, ensuring compliance with the legislative provisions (Item 1). Breaches of the provisions set forth in the Financial Management and Accountability Act 1997 may result in significant consequences. While the specific offences and penalties are not detailed in the explanatory statement, the Act generally imposes strict penalties for non-compliance with financial management and accountability standards. Such penalties could include financial penalties, legal action, or other administrative sanctions. The seriousness of the breach, its impact on financial management, and the intent behind the non-compliance would all be factors in determining the appropriate penalties. The overarching aim is to ensure rigorous adherence to financial regulations to maintain public trust and the integrity of government financial operations.