Financial Management and Accountability Act 1997 Determination 2007/09 - Section 32 (Transfer from the Department of Communications, Information Technology and the Arts to the Department of the Environment, Water, Heritage and the Arts)

Overview

The FMA Act Determination 2007/09 was enacted to address the administrative changes resulting from the abolition and establishment of certain Departments of State, as outlined in the Administrative Arrangements Order of 3 December 2007. This legislative instrument allows for the transfer of appropriations between the Department of Communications, Information Technology and the Arts and the Department of the Environment, Water, Heritage and the Arts, aligning the annual Appropriation Acts with the new departmental arrangements. The determination facilitates the transfer of specified appropriations, totalling $110,228,384.46, from the former department to the latter to ensure the continued funding of relevant functions post-transfer. This power to amend appropriations was delegated to the Secretary of the Department of Finance and Deregulation by the Minister for Finance and Deregulation, pursuant to section 32(2) of the Financial Management and Accountability Act 1997. The determination was made under the authority of the Minister for Finance and Deregulation, reflecting the administrative changes and ensuring the smooth transition of funds in accordance with the legislative requirements.

Scope and Application

The FMA Act Determination 2007/09 applies to the transfer of appropriations between two specific departments within the Australian government, namely the Department of Communications, Information Technology and the Arts and the Department of the Environment, Water, Heritage and the Arts. This legislation is a response to the administrative arrangement order made by the Governor-General in Council on 3 December 2007, which resulted in the abolition and establishment of certain Departments of State. This Determination has the effect of amending the Schedules of the annual Appropriation Acts for the financial years 2007-2008 to reflect these changes in departmental arrangements. The transfer of appropriations includes an amount of $103,476,562.54 from the annual Appropriation Act (No. 1) 2007-2008 and $6,751,821.92 from the annual Appropriation Act (No. 2) 2007-2008, both of which were originally allocated to the Department of Communications, Information Technology and the Arts and are now to be administered by the Department of the Environment, Water, Heritage and the Arts. This Determination is made under the authority of the Minister for Finance and Deregulation and is a legislative instrument for the purposes of the Legislative Instruments Act 2003.

Key Provisions

The FMA Act Determination 2007/09, under subsection 32(2) of the Financial Management and Accountability Act 1997, facilitates the transfer of appropriations from one department to another in the context of departmental restructuring. This determination was enacted to amend the Schedules of the annual Appropriation Acts 2007-2008 to reflect the transfer of specific appropriations from the Department of Communications, Information Technology and the Arts to the Department of the Environment, Water, Heritage and the Arts. Specifically, from the annual Appropriation Act (No. 1) 2007-2008, an amount of $103,476,562.54 was transferred under one administered item, and from the annual Appropriation Act (No. 2) 2007-2008, an amount of $6,751,821.92 was transferred under the administered assets and liabilities item. The obligations under this determination include ensuring that the appropriations are accurately reflected in the amended appropriation acts, and that the financial records of both the transferring and receiving departments are updated to reflect the changes. The departments involved are required to adhere to the financial management policies and procedures as outlined in the FMA Act. This includes maintaining proper accounting records and ensuring that the transferred funds are used for the purposes specified in the appropriation acts. Failure to comply with the provisions of the FMA Act, including the accurate transfer and recording of appropriations, could lead to civil or criminal consequences. While the specific offences and penalties are not detailed in the determination itself, breaches of the FMA Act can result in significant penalties under other sections of the Act. For instance, section 34 of the FMA Act provides for civil penalties for breaches of financial management requirements, and section 46 provides for criminal penalties, including fines and imprisonment, for serious breaches involving fraud or dishonesty. The exact penalties depend on the nature and severity of the breach, as well as any mitigating or aggravating factors.