Financial Management and Accountability Act 1997 Determination 2008/10 – Section 32 (Transfer of Functions from DFAT to DCC)

Overview

The FMA Act Determination 2008/10, enacted in 2008, addresses the issue of the transfer of appropriations between departments due to changes in administrative arrangements. It specifically enables the transfer of appropriations from the Department of Foreign Affairs and Trade (DFAT) to the Department of Climate Change (DCC) following the restructuring of government departments. This determination is made under the authority of the Minister for Finance and Deregulation, in line with the powers granted by the Financial Management and Accountability Act 1997. The policy objective is to ensure that financial resources are appropriately aligned with the new departmental structure and to reflect these changes in the annual appropriation acts. This determination was prepared with consultation from both DFAT and DCC, as required by the Legislative Instruments Act 2003.

Scope and Application

The FMA Act Determination 2008/10 applies to appropriations within the annual Appropriation Acts, specifically targeting the transfer of funds from the Department of Foreign Affairs and Trade (DFAT) to the Department of Climate Change (DCC). This determination is issued under the authority of the Minister for Finance and Deregulation and is based on the powers granted by section 32(2) of the Financial Management and Accountability Act 1997. The determination facilitates the reassignment of appropriations to reflect the administrative changes resulting from the abolition and establishment of various Departments of State, as outlined in Special Gazette No. S254. The primary objective is to ensure that the appropriations are correctly allocated to the relevant departments, with a specific transfer of $487,938.00 from DFAT to DCC as per the 2007-2008 Appropriation Act. The geographic reach of this determination is nationwide, impacting all entities involved in the specified appropriation transfers. The determination also explicitly notes that DFAT and DCC were consulted in the preparation of this instrument, ensuring that the transfer of functions and appropriations is accurately represented and agreed upon by the relevant parties.

Key Provisions

The FMA Act Determination 2008/10, under section 32(2), facilitates the transfer of appropriations from the Department of Foreign Affairs and Trade (DFAT) to the Department of Climate Change (DCC). This determination allows the Finance Minister to amend the schedules of annual Appropriation Acts to reflect the transfer of functions between agencies under the FMA Act. This particular determination has been made to accommodate changes arising from the administrative arrangements order of 3 December 2007, which resulted in the abolition and establishment of various Departments of State. Specifically, it mandates the transfer of $487,938.00 from the departmental item for DFAT to the departmental item for DCC, as outlined in the annual Appropriation Act (No. 1) 2007-2008. The obligations imposed by this Act primarily revolve around ensuring that the transfer of appropriations is accurately reflected in the relevant schedules of the annual Appropriation Acts. This involves consulting both DFAT and DCC, as mandated by the Legislative Instruments Act 2003, to ensure that the transfer is properly documented and accounted for. The Act also mandates that any amendments to the appropriation schedules are made in accordance with the legislative instruments framework, ensuring transparency and compliance with legislative requirements. Breaches of the obligations set out in this determination may result in various consequences. While the specific offences and penalties are not detailed in the provided text, the legislative instruments framework generally provides for both civil and criminal penalties for non-compliance. These could include fines, imprisonment, or other civil remedies, depending on the severity and nature of the breach. The exact penalties would be determined by the relevant courts or tribunals according to the applicable laws. The importance of this determination lies in its role in ensuring that the transfer of appropriations is accurately reflected in the annual Appropriation Acts, thereby maintaining the integrity of the financial management processes within the federal government. By following the legislative instruments framework and consulting the relevant departments, this determination helps to ensure that the financial implications of administrative changes are properly managed and accounted for.