DIRECTION UNDER SECTION 32, FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997
I, James Kerwin, Branch Manager, Commonwealth Financial Reporting Unit, Department of Finance and Administration, pursuant to section 32 of the Financial Management and Accountability Act 1997, hereby direct that the moneys listed in column 4 of the attached schedule for the items listed in column 1, be transferred from the 'old agency' listed in column 2 to the 'new agency' listed in column 3.
Column 1 | Column 2 | Column3 | Column 4 |
Appropriation Item | Old Agency | New Agency | $ |
Non-lapsing Departmental Outputs from prior years’ Appropriation | Department of Finance and Administration | Department of Communications, Information Technology and the Arts | 2,876,891 |
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James Kerwin
20 December 2001 No. 12 of 2001-2002
Overview
The Financial Management and Accountability Act 1997 was enacted by the Parliament of Australia to provide a framework for the financial management and accountability of Commonwealth entities, including departments and agencies. This Act aimed to address the need for improved financial management practices and accountability mechanisms within the Australian government. The legislation is overseen by the Department of Finance and Administration, which is responsible for implementing the provisions of the Act to ensure that public funds are used efficiently, effectively, and in accordance with the law. The policy objective of the Act is to enhance the transparency, efficiency, and effectiveness of financial management practices across all Commonwealth entities, thereby promoting public trust and confidence in the government’s use of public resources. The legislative instrument F2007B00906, issued under section 32 of the Act, illustrates the practical application of these provisions by directing the transfer of specific appropriations from one agency to another, thereby facilitating the reallocation of financial resources in line with the government’s priorities and objectives.
Scope and Application
The Direction under section 32 of the Financial Management and Accountability Act 1997 applies to the transfer of specific moneys from one government agency to another, as outlined in the attached schedule. This legislative instrument is executed by James Kerwin, the Branch Manager of the Commonwealth Financial Reporting Unit within the Department of Finance and Administration. The transfer involves a non-lapsing appropriation from the Department of Finance and Administration to the Department of Communications, Information Technology and the Arts for departmental outputs originating from prior years' appropriations. The direction is confined to the financial transactions specified in the schedule, with no broader jurisdictional or geographic reach beyond the stipulated transfer. The Act itself, however, governs financial management and accountability across Commonwealth agencies, with potential for further application through subordinate instruments. This direction does not explicitly state any exclusions or exemptions but operates within the confines of the appropriations listed and the agencies involved.
Key Provisions
The primary operative sections of this Direction, as per section 32 of the Financial Management and Accountability Act 1997, pertain to the transfer of specified funds from one government agency to another. Specifically, the Direction (sections 1 and 2) mandates the transfer of certain non-lapsing departmental outputs from the Department of Finance and Administration to the Department of Communications, Information Technology and the Arts. This transfer is detailed in the attached schedule, which lists the appropriation item in column 1, the originating agency in column 2, the receiving agency in column 3, and the amount of the transfer in column 4.
Under this Direction, the Department of Finance and Administration is obligated to complete the transfer of the specified funds as outlined in the attached schedule. The Department of Communications, Information Technology and the Arts, on the other hand, is required to receive the transferred funds and ensure that they are properly accounted for within their financial records. The Direction specifies the exact appropriation item, the originating and receiving agencies, and the precise amount to be transferred, leaving no ambiguity regarding the nature and scope of the financial transfer.
Failure to comply with this Direction could result in various consequences, although specific penalties or enforcement mechanisms are not detailed within the Direction itself. However, breaches of the Financial Management and Accountability Act 1997, under which this Direction is issued, may lead to both civil and criminal liabilities. Civil penalties can include fines, while criminal penalties may involve imprisonment, depending on the severity of the breach and the discretion of the court. It is important for both the originating and receiving agencies to adhere to the terms of the Direction to avoid potential legal repercussions.