Financial Management and Accountability Act 1997 Determination 2008/01 – Section 32 (Transfer of Functions from the Department of Infrastructure, Transport, Regional Development and Local Government to the Attorney-General’s Department)

Overview

The FMA Act Determination 2008/01, enacted in 2008, addresses the need to amend appropriations in annual appropriation acts following the transfer of functions between agencies under the Financial Management and Accountability Act 1997. This determination, issued under the authority of the Minister for Finance and Deregulation, provides for the reallocation of specific appropriations from the Department of Infrastructure, Transport, Regional Development and Local Government to the Attorney-General’s Department, reflecting the administrative changes mandated by the Governor-General in Council. The objective of this determination is to ensure that budgetary allocations align with the current departmental arrangements, thereby maintaining financial accountability and compliance with legislative requirements. No external consultation was undertaken in relation to this determination, as it pertains to internal machinery changes.

Scope and Application

The FMA Act Determination 2008/01 pertains to the transfer of appropriations from the Department of Infrastructure, Transport, Regional Development and Local Government to the Attorney-General’s Department, as mandated by the Financial Management and Accountability Act 1997. This determination was necessitated by the administrative arrangements order of 3 December 2007, which resulted in the abolition and establishment of various Departments of State, thus requiring adjustments to annual Appropriation Acts to reflect the changes in departmental arrangements. The power to amend the appropriation schedules has been delegated to the Secretary of the Department of Finance and Deregulation by the Minister for Finance and Deregulation. The determination specifically transfers a series of appropriation amounts from the former to the latter department, each corresponding to distinct items in the annual Appropriation Acts for financial years ranging from 1999-2000 to 2007-2008. The transferred amounts reflect adjustments in departmental responsibilities and are implemented to ensure the smooth functioning of government operations in light of the structural changes.

Key Provisions

The main operative sections of this Determination (F2008L00296) are those that transfer appropriations from the Department of Infrastructure, Transport, Regional Development and Local Government to the Attorney-General’s Department. These sections, under subsection 32(2) of the Financial Management and Accountability Act 1997 (FMA Act), permit the Minister for Finance and Deregulation, or the Secretary of the Department of Finance and Deregulation as delegated, to amend the Schedules of annual Appropriation Acts to reflect changes in departmental arrangements due to administrative arrangements orders. The determination specifically details the appropriation amounts transferred, such as $69,213,403.20 from the annual Appropriation Act (No. 1) 2007-2008 and $133,870,113.68 from the annual Appropriation Act (No. 2) 2007-2008, among others. The obligations and requirements imposed by this Act primarily involve ensuring that the appropriations are accurately transferred to reflect the changes in departmental arrangements. This includes modifying the Schedules of the relevant Appropriation Acts to align with the new departmental responsibilities post the administrative changes. The Act ensures that the transferred funds are correctly accounted for and utilised by the Attorney-General’s Department, thereby maintaining the integrity of the budgetary process and ensuring that there is no disruption in the allocation of funds intended for specific governmental functions. Any breach of the provisions outlined in this Determination could potentially lead to civil or criminal consequences, although specific offences and penalties are not detailed in the Explanatory Statement. However, under the general legislative framework, unauthorised amendments to appropriation acts or misallocation of funds could result in legal action, penalties, or disciplinary measures against those responsible for ensuring compliance. The maximum penalties would be determined by the relevant legislation governing public financial management and accountability. It is crucial for the involved parties to adhere to the specified requirements to avoid any legal ramifications. The Explanatory Statement clarifies that no external consultation was undertaken for this Determination as the changes pertain to the machinery of government and not to policy or substantive legislative changes. This highlights the administrative nature of the adjustments, which are necessary to ensure continuity and proper financial management following departmental restructuring. This approach underscores the importance of accurate and timely amendments to the appropriation acts to reflect the new administrative arrangements effectively.