Financial Management and Accountability Act 1997 Determination 2008/04 – Section 32 (Transfer of Functions from former DEWR to DFHCSIA)

Overview

The FMA Act Determination 2008/04 was enacted in 2008 to facilitate the transfer of appropriations from the former Department of Employment and Workplace Relations (DEWR) to the Department of Families, Housing, Community Services and Indigenous Affairs (DFHCSIA), following administrative changes outlined in the administrative arrangements order of 3 December 2007. This determination was made under the authority of the Financial Management and Accountability Act 1997 and was issued by the Minister for Finance and Deregulation, delegating the power to the Secretary of the Department of Finance and Deregulation. The primary objective of this determination was to amend the Schedules of the annual Appropriation Acts to accurately reflect the transfer of appropriations as necessitated by the reorganisation of departmental structures, thereby ensuring financial accountability and legislative compliance. Consultations with the former DEWR and DFHCSIA were conducted in line with the Legislative Instruments Act 2003 to ensure that the changes were appropriately considered and implemented. The determination specifically transferred an amount of $127,190,969.00 from the annual Appropriation Act (No. 1) 2007-2008 for Outcome 3 of DEWR to Outcome 1 of DFHCSIA, highlighting the necessity of such legislative amendments in maintaining fiscal integrity during governmental restructuring.

Scope and Application

The FMA Act Determination 2008/04, issued under the authority of the Minister for Finance and Deregulation, is designed to facilitate the transfer of appropriations from the former Department of Employment and Workplace Relations (DEWR) to the newly established Department of Families, Housing, Community Services and Indigenous Affairs (DFHCSIA) as a result of the administrative changes outlined in Special Gazette No. S254. This legislative instrument, enacted pursuant to section 32(2) of the Financial Management and Accountability Act 1997, allows for the amendment of Schedules to the annual Appropriation Acts to reflect the reallocation of funds due to departmental restructuring. Specifically, this determination transfers $127,190,969.00 from Outcome 3 of DEWR to Outcome 1 of DFHCSIA as per the annual Appropriation Act (No. 1) 2007-2008. This adjustment is necessary to ensure that financial allocations are accurately reflected in light of the changes in departmental responsibilities and objectives. The process was undertaken in consultation with both the former DEWR and the DFHCSIA, as required by the Legislative Instruments Act 2003, thereby ensuring the determination's compliance and effectiveness within the legislative framework.

Key Provisions

The FMA Act Determination 2008/04 (sections 32(2)) empowers the Minister for Finance and Deregulation to amend the Schedules of annual Appropriation Acts in connection with the transfer of functions between agencies under the FMA Act. This specific determination facilitates the transfer of appropriations from the former Department of Employment and Workplace Relations (DEWR) to the Department of Families, Housing, Community Services and Indigenous Affairs (DFHCSIA) due to administrative changes. This amendment reflects the transfer of $127,190,969.00 from the annual Appropriation Act (No. 1) 2007-2008, which is now to be administered under Outcome 1 of DFHCSIA instead of Outcome 3 of DEWR. Under this determination, entities governed by the FMA Act must ensure that the transfer of appropriations is accurately reflected in their financial records and budget allocations. This involves updating their administrative and financial systems to recognise the shift in departmental responsibility for the specified appropriations. The obligations extend to maintaining compliance with the amended appropriation schedules and ensuring that any financial reporting or documentation accurately reflects these changes. Failure to comply with the provisions of this determination could result in financial mismanagement or misallocation of funds, potentially leading to legal consequences. Although the document does not specify the exact penalties for non-compliance, breaches of the FMA Act can generally lead to criminal charges and civil penalties. The severity of these penalties can vary depending on the nature and extent of the breach, but they may include fines or imprisonment for individuals, and financial penalties for organisations. It is crucial for the affected departments to adhere strictly to the new allocation to avoid any legal ramifications.