Financial Management and Accountability Act 1997 Determination 2008/07 – Section 32 (Transfer of Functions from AGD to PM&C)

Overview

The FMA Act Determination 2008/07 was enacted to facilitate the transfer of appropriations from the Attorney-General's Department (AGD) to the Department of the Prime Minister and Cabinet (PM&C) as necessitated by administrative changes announced in the Special Gazette No. S254. This instrument operates under the authority of the Financial Management and Accountability Act 1997, allowing the Minister for Finance and Deregulation to amend annual Appropriation Acts to reflect the transfer of functions between agencies. The determination, issued by the Minister for Finance and Deregulation, was made to correct and update the appropriations in accordance with the new departmental arrangements that followed the administrative changes of 3 December 2007. The objective of this instrument is to ensure that the financial allocations are accurately reflected in the annual Appropriation Acts, thereby maintaining fiscal accountability and compliance with the statutory requirements. This determination was prepared with the consultation of both AGD and PM&C, as mandated by the Legislative Instruments Act 2003. It serves as a legislative instrument, ensuring that the necessary adjustments are made to the appropriations to align with the new departmental structures post the administrative changes. This ensures that the financial management practices under the FMA Act remain effective and that the appropriations are appropriately allocated to the respective departments.

Scope and Application

The FMA Act Determination 2008/07 applies to the transfer of appropriations between the Attorney-General's Department (AGD) and the Department of the Prime Minister and Cabinet (PM&C) as a result of the administrative arrangements order made on 3 December 2007. This transfer is necessary to reflect changes in departmental arrangements, particularly in light of the abolition and establishment of various Departments of State. The determination specifically affects appropriations from the annual Appropriation Act (No. 1) 2006-2007 and 2007-2008, transferring a total of $515,273.81 and $623,057.00 respectively from AGD to PM&C. The scope of the determination is limited to these financial transfers and does not extend to other entities, industries, or conduct outside of this specific context. The geographic reach is national, given that it pertains to federal appropriations and departmental transfers within the Commonwealth of Australia. There are no stated exclusions, exemptions, or thresholds within this determination, and its application is strictly within the parameters of the specified appropriations and departmental functions.

Key Provisions

The FMA Act Determination 2008/07, under Section 32, outlines the transfer of functions and related appropriations from the Attorney-General's Department (AGD) to the Department of the Prime Minister and Cabinet (PM&C). According to subsection 32(2) of the Financial Management and Accountability Act 1997 (FMA Act), the Minister for Finance and Deregulation has the authority to amend the Schedules of annual Appropriation Acts through a determination to reflect the transfer of functions between agencies. This amendment is necessary following changes in departmental arrangements, as specified in Special Gazette No. S254, which was issued in response to the administrative arrangements order of 3 December 2007. The primary operative sections of this Determination pertain to the transfer of specific appropriations from AGD to PM&C. Section 32(2) facilitates this transfer by amending the relevant Schedules in the annual Appropriation Acts to reflect the changes. For instance, from the annual Appropriation Act (No. 1) 2006-2007, an amount of $515,273.81 was transferred from AGD to PM&C, and from the annual Appropriation Act (No. 1) 2007-2008, an amount of $623,057.00 was similarly transferred. This transfer is designed to ensure that financial resources are appropriately allocated in line with the new departmental structures. The obligations and requirements imposed by the Act on the relevant parties, AGD and PM&C, include the need to cooperate with the process of transferring appropriations as outlined in the Determination. Both departments were consulted during the preparation of this instrument, as mandated by the Legislative Instruments Act 2003. This ensures that the transfer of appropriations is carried out in a transparent and legally compliant manner. The consultation process also aims to mitigate any potential financial discrepancies or operational disruptions that might arise from the departmental changes. The Determination does not explicitly outline specific offences or penalties for non-compliance within the text provided. However, any breaches of the FMA Act or the Legislative Instruments Act 2003 could result in civil or criminal consequences, including fines and imprisonment, depending on the severity of the breach. The maximum penalties for such breaches are detailed in the respective acts but are not specified in this particular Determination. The overarching legislative framework ensures that any mismanagement or failure to comply with the financial transfer provisions could lead to significant legal repercussions.