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 | $ |
Appropriation Act (No. 1) 2001-2002 Departmental Outputs – Outcome 2 | Department of Education Science and Training | | |
Appropriation Act (No. 1) 2001-2002 Departmental Outputs – Outcome 1 | | Department of Family and Community Services | 7,644,227 |
Non-lapsing departmental appropriation from prior years – Outcome 2 | Department of Education Science and Training | | |
Non-lapsing departmental appropriation from prior years – Outcome 1 | | Department of Family and Community Services | 498,669 |
Appropriation Act (No. 1) 2001-2002 Administered Expenses – Outcome 2 | Department of Education Science and Training | | |
Appropriation Act (No. 1) 2001-2002 Administered Expenses – Outcome 1 | | Department of Family and Community Services | 25,577,009 |
Administered appropriation from 2000-01 – Outcome 2 - Section 8 Retention. | Department of Education Science and Training | | |
Administered appropriation from 2000-01 – Outcome 1 - Section 8 Retention. | | Department of Family and Community Services | 480,000 |
James Kerwin
4 February 2002 No. 26 of 2001-2002
Overview
The Financial Management and Accountability Act 1997 was enacted to ensure robust financial management practices within the Australian public sector, aiming to address issues of accountability and transparency in the use of public funds. This Act provides a legislative framework for the effective management of public moneys, ensuring that financial resources are used efficiently and in accordance with the intent of Parliament. The Act was introduced by the Australian Parliament, with a clear policy objective of enhancing the financial accountability of public sector entities and safeguarding public funds against mismanagement or misuse. The legislative instrument F2007B00954, issued under section 32 of the Act, illustrates the application of these principles by directing the transfer of specific funds between government agencies, thereby ensuring that financial resources are appropriately allocated and managed in line with the Act’s requirements.
Scope and Application
The legislative instrument F2007B00954 pertains to the Financial Management and Accountability Act 1997 and serves to direct the transfer of specified moneys from one agency to another. This direction, issued by James Kerwin, Branch Manager of the Commonwealth Financial Reporting Unit within the Department of Finance and Administration, applies to particular appropriation items listed in the schedule, specifically detailing the transfer of funds from the 'old agency' to the 'new agency'. The scope of the instrument encompasses financial appropriations from various acts, including the Appropriation Act (No. 1) 2001-2002, and also addresses non-lapsing departmental appropriations from prior years. The document delineates transfers between the Department of Education Science and Training and the Department of Family and Community Services, outlining specific dollar amounts for each appropriation item. The application of this direction is confined to the Commonwealth jurisdiction, ensuring compliance with financial management directives stipulated in the Act. There are no explicit exclusions or exemptions mentioned in this instrument, though its effects are limited to the specified appropriation items and agencies detailed in the schedule. This legislative instrument underscores the importance of financial oversight and accountability within the Commonwealth’s administrative framework.
Key Provisions
The main operative sections of this legislative instrument detail the transfer of specific funds from one agency to another. Section 32 of the Financial Management and Accountability Act 1997 provides the authority for this direction, which is being exercised by James Kerwin, Branch Manager of the Commonwealth Financial Reporting Unit, Department of Finance and Administration. This direction specifies the appropriation items, the agencies involved in the transfer, and the amounts to be moved. For instance, under Appropriation Act (No. 1) 2001-2002, funds from the Department of Education, Science and Training are to be transferred to the Department of Family and Community Services for various outcomes and expenses.
The Act imposes several obligations on the entities involved. Primarily, it requires the Department of Finance and Administration to ensure that the specified funds are accurately identified and transferred as directed. This includes meticulous record-keeping to reflect the movement of funds from one agency to another. Additionally, the agencies receiving the funds must account for these transfers in their financial records and ensure they are used for the intended purposes as outlined in the appropriation acts.
There are potential consequences for non-compliance with this legislative instrument. While specific offences and penalties are not detailed in the provided text, breaches of the Financial Management and Accountability Act 1997 can result in civil or criminal liability. This may include fines, imprisonment, or other penalties as determined by the relevant courts. The seriousness of these consequences underscores the importance of adhering to the directives provided in the legislative instrument.