DETERMINATION 2000/09
SECTION 20 OF THE FINANCIAL MANAGEMENT AND ACCOUNTABILITY ACT 1997
DETERMINATION TO ESTABLISH A SPECIAL ACCOUNT
I, Gavin Back, Special Adviser, Financial Framework Branch, pursuant to powers delegated to me by the Finance Chief Executive under section 53 of the Financial Management and Accountability Act 1997, determine, for the purposes of section 20 of that Act, that the Attorney-General’s Department – CrimTrac Account is established as a Special Account.
I further determine that:
(a) amounts of the following kinds may be credited to this account:
- all money appropriated by law to CrimTrac;
- all money received in consideration for any service, benefit, activity, transaction or other matter which is congruent with the expenditure purposes of the account;
- all money paid to the Commonwealth by any person for the expenditure purposes of the account;
- all money held in the “AGD Official CrimTrac Account”; and,
(b) the purposes for which amounts may be debited to the account are:
- for expenditure incurred to develop, procure, implement and operate new information systems and to ensure that appropriate services are provided to CrimTrac clients in relation to the new and the existing Information Technology systems.
Signed Gavin Back
Gavin Back
Delegate of the Finance Chief Executive
9 August 2000
Overview
The Financial Management and Accountability Act 1997 was enacted by the Parliament of Australia to provide a robust framework for the management of public money, ensuring accountability, transparency, and efficiency in financial operations across the Commonwealth. One of the gaps this Act sought to address was the need for a dedicated account to manage funds specifically allocated for the Australian Criminal Intelligence Commission (ACI), formerly known as CrimTrac. To address this, the Act includes provisions for the establishment of special accounts, which are designed to cater to specific financial needs and purposes. The 2000 Determination under Section 20 of the Act established the Attorney-General’s Department – CrimTrac Account as a special account, allowing for the appropriation of funds for the development, procurement, implementation, and operation of new information systems, ensuring that appropriate services are provided to CrimTrac clients. This determination aims to ensure that the financial management of CrimTrac activities is conducted with clarity and accountability, aligning with the broader policy objectives of the Act.
Scope and Application
The Determination 2000/09 under section 20 of the Financial Management and Accountability Act 1997 applies specifically to the establishment of the Attorney-General’s Department – CrimTrac Account as a Special Account. This account is intended to manage funds allocated for the development, procurement, implementation, and operation of new information systems, as well as ensuring that appropriate services are provided to CrimTrac clients in relation to both new and existing Information Technology systems. The Act applies to the Attorney-General’s Department and its associated CrimTrac operations, covering transactions and financial activities related to these purposes. The geographic reach of this legislation is national, as it pertains to the Commonwealth government and its departments. There are no explicit exclusions or exemptions outlined in the Determination, meaning that all relevant activities and financial transactions must adhere to the provisions set forth. The Determination also allows for the extension or restriction of application through subordinate instruments, providing flexibility in managing the account according to evolving needs and circumstances.
Key Provisions
The determination establishes the Attorney-General's Department – CrimTrac Account as a Special Account under section 20 of the Financial Management and Accountability Act 1997 (section 1). This account is designated to handle funds related to the development, procurement, implementation, and operation of new information systems for CrimTrac, as well as to ensure the provision of services to clients concerning both new and existing information technology systems (section 1(b)).
The account can credit funds in various forms, including money appropriated by law specifically for CrimTrac, payments received for services aligned with the account’s purposes, payments made to the Commonwealth for the account’s purposes, and money held in the "AGD Official CrimTrac Account" (section 1(a)). This comprehensive approach ensures that all relevant financial transactions are appropriately accounted for within this Special Account.
The obligations under this determination require that all transactions involving the specified funds be recorded accurately and in accordance with the established purposes. The account must ensure that all debits are strictly for expenditures related to the development and operation of information systems and the provision of related services (section 1(b)). This ensures financial transparency and adherence to the legislative intent behind the creation of the Special Account.
Failure to comply with the provisions of this determination could lead to significant consequences. While specific offences and penalties are not detailed in the determination, breaches of the Financial Management and Accountability Act 1997 could result in various civil or criminal penalties, depending on the nature and severity of the breach. The Act provides for potential penalties such as fines and, in more severe cases, imprisonment for those found guilty of fraudulent or negligent financial management practices. The exact penalties would be determined by the courts based on the specific circumstances of the breach.