Direction under section 32, Financial Management and Accountability Act 1997 - Adjustments of Appropriations on Change of Agency Functions (No. 9 of 2001-2002)

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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 1

Attorney-General’s Department

Insolvency and Trustee Service Australia

Departmental Outputs – Outcome 1

247,000

 

 

 

 

Appropriation Act (No.1) 2001-2002

Departmental Outputs – Outcome 2

Attorney-General’s Department

Insolvency and Trustee Service Australia

Departmental Outputs – Outcome 1

402,000

 

 

 

 

James Kerwin
20 December 2001             No. 9 of 2001-2002

Overview

The Financial Management and Accountability Act 1997 was enacted by the Parliament of Australia to establish a framework for the effective management and accountability of public finances. This legislation aims to address the need for transparency, responsibility, and efficiency in the allocation and utilisation of public funds by federal agencies and instrumentalities. Under section 32, the Act empowers the Commonwealth Financial Reporting Unit to direct the transfer of funds between agencies to ensure that financial resources are allocated in line with policy objectives and government priorities. In this instance, the direction issued by James Kerwin, the Branch Manager of the Commonwealth Financial Reporting Unit, mandates the transfer of specific appropriation funds from the Attorney-General's Department to Insolvency and Trustee Service Australia, facilitating the realignment of resources to better support the delivery of outcomes in line with the government's strategic objectives.

Scope and Application

This legislative instrument, issued under the authority of the Financial Management and Accountability Act 1997, pertains to the transfer of specific appropriations from one government agency to another. The instrument is issued by James Kerwin, the Branch Manager of the Commonwealth Financial Reporting Unit within the Department of Finance and Administration. The directive concerns the transfer of funds allocated in the Appropriation Act (No.1) 2001-2002 from the Attorney-General’s Department to the Insolvency and Trustee Service Australia. The moneys being transferred are listed under specific appropriation items for departmental outputs related to outcomes 1 and 2. The geographic and jurisdictional reach of this Act is limited to the Commonwealth level, affecting only the designated departments within the Australian government. The directive does not specify any exclusions, exemptions, or thresholds, but it does outline the precise amounts to be transferred, ensuring accountability and adherence to the financial management directives established by the Financial Management and Accountability Act 1997. Subordinate instruments may further extend or restrict the application of this direction, as needed, to ensure proper financial governance and allocation of resources within the government.

Key Provisions

The key operative sections of this legislation are those that provide for the transfer of funds from one government agency to another, as specified in the attached schedule. Pursuant to section 32 of the Financial Management and Accountability Act 1997, the Commonwealth Financial Reporting Unit is authorised to issue directions that mandate such transfers (s 32). The directive issued by James Kerwin, Branch Manager, Commonwealth Financial Reporting Unit, Department of Finance and Administration, on 20 December 2001, requires the transfer of specified amounts from the Attorney-General’s Department to the Insolvency and Trustee Service Australia, as outlined in the schedule attached to the document. This legislation imposes specific obligations on the agencies involved in the transfer. The 'old agency', in this case, the Attorney-General’s Department, is required to facilitate the transfer of the specified funds to the 'new agency', which is the Insolvency and Trustee Service Australia. This entails ensuring that the funds are moved accurately and in accordance with the direction issued by the Commonwealth Financial Reporting Unit. The new agency must then account for and appropriately allocate these funds as per their designated appropriation items and outcomes. Breaches of the requirements set forth by this legislation could lead to various consequences. While the specific penalties for non-compliance are not detailed within the text of this legislative instrument, general provisions under the Financial Management and Accountability Act 1997 may apply. These could include administrative penalties, financial penalties, or other consequences as deemed appropriate by the relevant authorities. The severity of these penalties may depend on the extent and impact of the non-compliance, with potential implications for the responsible officers or entities involved.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.