Overview

The Financial Management and Accountability Act 1997 was enacted to address the need for robust financial management practices and accountability within the Commonwealth. This Act aims to ensure that public funds are managed efficiently and responsibly, with clear accountability for the use of these funds. In 2000, the Minister for Finance and Administration, John Fahey, used his powers under the Act to establish a Special Account specifically for the Australians at War Account. This account was created to manage funds for the production, promotion, and distribution of the ‘Australians at War’ documentary series and related educational materials for Australian schools, administered by the Department of Veterans’ Affairs. The policy objective behind this determination was to support the commemoration and educational initiatives related to Australia’s military history in a structured and accountable manner.

Scope and Application

The Determination 2000/12 under the Financial Management and Accountability Act 1997 establishes the Australians at War Account as a Special Account, thereby specifying its scope and application. This account is intended to manage funds for the production and promotion of the ‘Australians at War’ documentary and to support the costs of manufacturing and distributing educational materials for Australian schools in relation to the documentary series. These activities are to be overseen by the Department of Veterans' Affairs. The account is accessible to specified transactions, including amounts appropriated by law, receipts from services or benefits provided by the Commonwealth aligned with the account's purposes, and payments made to the Commonwealth for these purposes. The jurisdictional reach of this determination is national, applying across the Commonwealth as prescribed by the Act. There are no exclusions or exemptions explicitly stated in the determination, but the scope is limited to the financial activities directly related to the specified purposes of the Account. The applicability of the account may be further extended or refined through subordinate instruments, although none are mentioned in this particular determination.

Key Provisions

Under section 20 of the Financial Management and Accountability Act 1997, this determination (2000/12) establishes the Australians at War Account as a Special Account, which is used for specific purposes related to the documentary series ‘Australians at War’. The Account will accept funds from three sources: (a) amounts appropriated by law specifically for this Account; (b) amounts received in return for services, benefits, activities, transactions, or matters provided by the Commonwealth in line with the Account’s purposes; and (c) amounts paid to the Commonwealth by any person for the purposes of the Account. The primary purposes of this Account are to facilitate the production and promotion of the ‘Australians at War’ documentary and to cover the costs of manufacturing and distributing educational materials for Australian schools in support of the documentary series. These activities are to be overseen by the Department of Veterans’ Affairs. The Act imposes certain obligations on the parties involved. The Minister for Finance and Administration is responsible for establishing the Account and determining its purposes, which in this case are clearly outlined as the production and promotion of the documentary and the production of educational materials. The Department of Veterans’ Affairs, as the administering body, must ensure that the funds are used strictly in accordance with these specified purposes. Additionally, any entity receiving funds from the Account must use these funds in a way that aligns with the stated objectives, ensuring transparency and accountability in the use of public money. Failure to comply with the provisions of this determination could result in various consequences. While the determination itself does not explicitly state the penalties for breaches, breaches of the Financial Management and Accountability Act 1997 can lead to significant civil and criminal liabilities. Civil penalties may include fines and orders for restitution, while criminal penalties could involve imprisonment and substantial fines, depending on the severity of the breach and the intent behind it. The exact penalties are governed by other sections of the Act, which can impose severe financial and custodial sanctions for non-compliance with financial management regulations.