Financial Management and Accountability Act 1997 Determination 2007/04 – Section 32 (Transfer from the Department of Education, Science and Training to the Department of Resources, Energy and Tourism)

Overview

The FMA Act Determination 2007/04, issued under the authority of the Minister for Finance and Deregulation, was enacted to amend the Schedules of annual Appropriation Acts in response to the transfer of functions between agencies, in this case, from the Department of Education, Science and Training to the Department of Resources, Energy and Tourism. This determination was necessitated by the administrative arrangement order of 3 December 2007, which resulted in the abolition and establishment of various Departments of State. As a result, adjustments to the appropriation amounts were required to reflect the changes in departmental arrangements. The purpose of this Determination is to facilitate the transfer of specific appropriations, amounting to $500,000 from a departmental item and $4,669,214.61 from an administered item, from the Department of Education, Science and Training to the Department of Resources, Energy and Tourism, as detailed in the annual Appropriation Act (No. 1) 2007-2008. The enactment of this Determination is in accordance with the Financial Management and Accountability Act 1997, which provides the legislative framework for such transfers.

Scope and Application

The FMA Act Determination 2007/04 applies to the transfer of appropriations from the Department of Education, Science and Training to the Department of Resources, Energy and Tourism in light of changes in departmental arrangements following the administrative arrangement order of 3 December 2007. This determination amends Schedules to annual Appropriation Acts to reflect the transfer of specific amounts to the new department, thereby ensuring financial accountability and continuity in government operations. The transfer involves $500,000 from a departmental item and $4,669,214.61 from an administered item in the annual Appropriation Act (No. 1) 2007-2008. The determination is a legislative instrument under the Legislative Instruments Act 2003 and was made without external consultation due to its machinery nature. This instrument extends the application of the FMA Act to facilitate the necessary financial reallocation between the departments involved.

Key Provisions

The FMA Act Determination 2007/04 (subsection 32(2)) is a legislative instrument that allows for the transfer of appropriations from the Department of Education, Science and Training to the Department of Resources, Energy and Tourism. This determination arises from the administrative arrangement order of 3 December 2007, which led to the abolition and establishment of various Departments of State. As such, the annual Appropriation Acts need to be amended to reflect these changes in departmental arrangements. Specifically, from the annual Appropriation Act (No. 1) 2007-2008, an amount of $500,000 from the departmental item of the Department of Education, Science and Training was transferred to the Department of Resources, Energy and Tourism, as was $4,669,214.61 from one administered item for the Department of Education, Science and Training. The power to make such a determination is delegated from the Minister for Finance and Deregulation to the Secretary of the Department of Finance and Deregulation under section 62 of the FMA Act. The FMA Act Determination 2007/04 imposes certain obligations on the parties involved in the transfer of appropriations. The Secretary of the Department of Finance and Deregulation is responsible for making the determination, while the Departments of Education, Science and Training and Resources, Energy and Tourism must ensure that the transfer of appropriations is accurately reflected in their respective budgets. The transfer of appropriations must be carried out in accordance with the provisions of the FMA Act and the annual Appropriation Acts. The determination itself is a legislative instrument for the purposes of the Legislative Instruments Act 2003, and no external consultation was undertaken as the changes in the Act are of a machinery nature. Under the FMA Act, there are certain offences and penalties that may apply in the event of a breach of the Act. However, the FMA Act Determination 2007/04 does not specify any particular offences or penalties related to the transfer of appropriations. Instead, any breaches of the FMA Act or the annual Appropriation Acts would be subject to the general offences and penalties outlined in those Acts. For example, section 138 of the FMA Act makes it an offence to misuse public money or property, with a maximum penalty of imprisonment for five years or a fine of up to $21,000, or both. Similarly, section 16 of the Legislative Instruments Act 2003 makes it an offence to contravene a legislative instrument, with a maximum penalty of imprisonment for two years or a fine of up to $21,000, or both. It is important to note that these penalties are not specific to the FMA Act Determination 2007/04, but rather apply to any breaches of the FMA Act or the annual Appropriation Acts more generally. In summary, the FMA Act Determination 2007/04 allows for the transfer of appropriations from the Department of Education, Science and Training to the Department of Resources, Energy and Tourism in accordance with changes in departmental arrangements. The determination imposes certain obligations on the parties involved, but does not specify any particular offences or penalties related to the transfer of appropriations. Instead, any breaches of the FMA Act or the annual Appropriation Acts would be subject to the general offences and penalties outlined in those Acts. As a legislative instrument, the determination was made under the authority of the Minister for Finance and Deregulation, and no external consultation was undertaken as the changes in the Act are of a machinery nature.