Financial Management and Accountability Act 1997 Determination 2008/19 – Section 32 (Transfer of Functions from former DEST to DEEWR)

Overview

The FMA Act Determination 2008/19, enacted under the authority of the Minister for Finance and Deregulation, was introduced to address the need for adjustments in appropriations following the restructuring of government departments. Specifically, 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, requiring amendments to annual Appropriation Acts to reflect these changes. The purpose of this Determination is to facilitate the transfer of appropriations from the former Department of Education, Science and Training (DEST) to the newly established Department of Education, Employment and Workplace Relations (DEEWR), ensuring that funding allocations align with the new departmental structures. This action is crucial for maintaining the continuity and effectiveness of government programs and services, reflecting the policy objective of adapting financial management to support the evolving governmental framework.

Scope and Application

The FMA Act Determination 2008/19 pertains to the amendment of appropriations in the annual Appropriation Acts of 2007-2008, reflecting the transfer of functions from the former Department of Education, Science and Training (DEST) to the Department of Education, Employment and Workplace Relations (DEEWR). This legislation applies to the appropriations specified in the annual Appropriation Acts, detailing specific transfers of funds between the two departments, including departmental and administered items for various outcomes. The determination facilitates the reallocation of financial resources to align with the administrative changes dictated by the administrative arrangements order of 3 December 2007, which resulted in the reconfiguration of departmental structures within the Australian government. The geographic and jurisdictional reach of this Act is federal, impacting the Commonwealth level of government and the specified departments. The determination corrects certain inaccuracies present in a previous instrument issued on 7 December 2007, and it revokes that earlier instrument. Furthermore, a savings provision has been incorporated to ensure the validity of actions taken under the previous instrument is preserved.

Key Provisions

The FMA Act Determination 2008/19 (s 32) facilitates the transfer of appropriations from the former Department of Education, Science and Training (DEST) to the Department of Education, Employment and Workplace Relations (DEEWR). This transfer is necessary due to the administrative changes outlined in the Administrative Arrangements Order of 3 December 2007, which led to the abolition and establishment of various Departments of State. The determination amends the Schedules of the annual Appropriation Acts to reflect these changes, ensuring that funds are appropriately allocated to the new departmental structure. Specifically, the appropriation amounts transferred include a range of departmental and administered items from DEST to DEEWR, as outlined in the determination. The obligations imposed by the FMA Act Determination 2008/19 include the requirement for the relevant departments, DEST and DEEWR, to comply with the transfer of appropriations as specified in the determination. This involves updating their records and financial systems to reflect the new allocations. Furthermore, the departments are required to ensure that any actions taken under the previous transfer instrument, such as the Financial Management and Accountability Act 1997 Determination 2007/01, remain valid. This is facilitated by the inclusion of a savings provision within the determination, which preserves the validity of these actions. The FMA Act Determination 2008/19 does not directly impose criminal or civil penalties for breaches of its provisions. However, the underlying FMA Act may impose penalties for breaches related to the mismanagement of appropriations or the failure to comply with financial management requirements. The penalties under the FMA Act can include fines, imprisonment, or both, depending on the nature and severity of the breach. For instance, under section 119 of the FMA Act, a person who knowingly makes a false or misleading statement in a document may be subject to a penalty of up to five years imprisonment. The precise penalties would be determined based on the specific circumstances of any alleged breach. In summary, the FMA Act Determination 2008/19 serves to amend the annual Appropriation Acts to reflect the transfer of appropriations from DEST to DEEWR, ensuring that the financial allocations are consistent with the new departmental arrangements. The determination imposes obligations on the relevant departments to update their records and ensure the validity of actions taken under previous instruments. While the determination itself does not specify penalties, any related breaches under the FMA Act may incur significant penalties, including fines and imprisonment.