Financial Management and Accountability Act 1997 Determination 2007/02 – Section 32 (Transfer from the Department of Employment and Workplace Relations to the Department of Education, Employment and Workplace Relations)

Overview

The FMA Act Determination 2007/02, enacted under the authority of the Minister for Finance and Deregulation, amends Schedules to annual Appropriation Acts to facilitate the transfer of appropriations related to the reorganisation of departmental functions. This specific determination, issued in 2007, arises from the need to adjust financial allocations following the administrative arrangement order of 3 December 2007, which led to the abolition and establishment of various Departments of State. The policy objective is to ensure that financial resources are correctly aligned with the new departmental structures, maintaining fiscal integrity and accountability in the transfer of budgetary provisions from the Department of Employment and Workplace Relations to the newly formed Department of Education, Employment and Workplace Relations. This legislative instrument does not require external consultation, as it pertains to machinery changes within the government.

Scope and Application

The FMA Act Determination 2007/02, issued under the authority of the Minister for Finance and Deregulation, addresses the transfer of appropriations from the Department of Employment and Workplace Relations to the Department of Education, Employment and Workplace Relations. This determination amends Schedules to annual Appropriation Acts to reflect changes in departmental arrangements following the administrative arrangement order of 3 December 2007, which established new Departments of State. The determination transfers specific appropriation amounts from the former department to the latter, including a departmental item of $607,823,198.23 and administered items totalling $1,076,187,577.37 from the Annual Appropriation Act (No. 1) 2007-2008. This legislative instrument applies to the Commonwealth government and the specified departments involved in the transfer, and it is effective within the geographic and jurisdictional reach of the Australian federal government. The determination does not require external consultation as it pertains to administrative changes rather than substantive policy alterations.

Key Provisions

The FMA Act Determination 2007/02 (section 32) primarily serves to amend the Schedules of annual Appropriation Acts to facilitate the transfer of appropriations between departments. Specifically, it transfers appropriations from the Department of Employment and Workplace Relations to the Department of Education, Employment and Workplace Relations, as authorised by subsection 32(2) of the Financial Management and Accountability Act 1997. The determination includes the transfer of $607,823,198.23 under the departmental item, $1,046,211,869.93 under one administered item, and $33,975,707.44 under another administered item from the annual Appropriation Act (No. 1) 2007-2008. This transfer is necessary to reflect the administrative changes resulting from the abolition and establishment of Departments of State as per the administrative arrangement order of 3 December 2007. The obligations under this determination involve ensuring that the specified appropriations are correctly transferred and reflected in the financial records of the Department of Education, Employment and Workplace Relations. The Department of Education, Employment and Workplace Relations is required to account for and manage these funds in accordance with the provisions of the FMA Act and other relevant financial management regulations. The Finance Minister or the Secretary of the Department of Finance and Deregulation, as delegated, oversees this process to maintain financial integrity and compliance with the legislative framework. Breaches of the provisions outlined in this determination could lead to significant consequences. Under the FMA Act, failure to properly manage or account for transferred appropriations may result in civil or criminal penalties. The exact penalties depend on the nature and severity of the breach but could include fines, imprisonment, or other legal actions. The Financial Management and Accountability Act 1997 provides for these sanctions to ensure adherence to the financial management standards expected of government departments.