Financial Management and Accountability Act 1997 Determination 2007/01 - Section 32 (Transfer from the Department of Education, Science and Training to the Department of Education, Employment and Workplace Relations)

Overview

The FMA Act Determination 2007/01, issued under the authority of the Minister for Finance and Deregulation, was enacted to facilitate the transfer of appropriations from the Department of Education, Science and Training to the Department of Education, Employment and Workplace Relations. This was in response to the administrative arrangement order of 3 December 2007, which resulted in the abolition and establishment of various Departments of State. The purpose of this determination is to amend the Schedules of annual Appropriation Acts to reflect these departmental changes. This was necessary to ensure that the financial allocations were accurately represented in line with the new departmental structure, as mandated by subsection 32(2) of the Financial Management and Accountability Act 1997. The enactment of this determination by the Parliament of Australia ensures the seamless transition of funds and responsibilities between the affected departments.

Scope and Application

The FMA Act Determination 2007/01 applies to the transfer of appropriations from the Department of Education, Science and Training to the Department of Education, Employment and Workplace Relations as a result of the administrative arrangement order of 3 December 2007. This determination facilitates the amendment of various annual Appropriation Acts to reflect the departmental changes. The determination transfers specific appropriation amounts from the former department to the latter, including a departmental item and several administered items, as detailed in the Gazette No. S254. The financial transfers are from the annual Appropriation Act (No. 1) 2007-2008 and the Amendment of Appropriation (Northern Territory National Emergency Response) Act (No. 1) 2007-2008. The application of this determination is strictly related to the specified appropriation transfers and does not extend to other areas or entities. Furthermore, the determination itself is a legislative instrument under the Legislative Instruments Act 2003, and as such, it has been issued without external consultation due to its administrative nature.

Key Provisions

The FMA Act Determination 2007/01 (section 32) primarily facilitates the transfer of appropriations from the Department of Education, Science and Training to the Department of Education, Employment and Workplace Relations. This transfer is a result of administrative changes that were made effective by the Governor-General in Council on 3 December 2007. These changes necessitated amendments to various annual Appropriation Acts to reflect the new departmental arrangements. Specifically, the determination adjusts the annual Appropriation Act (No. 1) 2007-2008 and the Amendment of Appropriation (Northern Territory National Emergency Response) Act (No. 1) 2007-2008 to account for the reallocation of funds. Entities governed by the Financial Management and Accountability Act 1997 (FMA Act) are required to comply with the appropriations transfer as outlined in the determination. This includes ensuring that the financial records and accounting systems are updated to reflect the reallocation of funds. The determination mandates that the transferred funds be allocated to the same purposes for which they were originally intended, ensuring continuity in service delivery and financial accountability. The determination also imposes a duty on the relevant departments to notify stakeholders of these changes and to maintain transparency in the financial management of the transferred funds. There are no explicit offences or penalties detailed within the determination itself for non-compliance with the appropriations transfer. However, the FMA Act under which this determination operates contains provisions for penalties in cases of non-compliance. For example, breaches of the FMA Act can result in civil or criminal penalties, including fines and imprisonment, depending on the severity and intent of the breach. The exact penalties are determined in accordance with the FMA Act and may vary based on the specific circumstances of the non-compliance. Given the nature of the determination, it is crucial that the involved departments adhere strictly to the outlined provisions to avoid potential legal repercussions.