EXPLANATORY STATEMENT
Issued by the Authority of the Minister for Finance and Deregulation
FMA Act Determination 2008/37— Section 32 (Transfer of Functions from DITRDLG to AGD)
Subsection 32(2) of the Financial Management and Accountability Act 1997 (FMA Act) provides that the Minister for Finance and Deregulation (Finance Minister) may, by determination, amend Schedules to annual Appropriation Acts to transfer appropriations in connection with the transfer of a function between agencies under the FMA Act. The determination has the effect of amending the Schedules concerned in accordance with the determination.
This power has been delegated from the Finance Minister to the Secretary of the Department of Finance and Deregulation under section 62 of the FMA Act.
Special Gazette No. S254 reflects the administrative arrangements order of
3 December 2007, made by the Governor-General in Council, which resulted in the abolition and establishment of Departments of State. As a result of these changes various annual Appropriation Acts require amendment in order to reflect the changes in departmental arrangements.
The purpose of this Determination is to allow a transfer of appropriations from the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG) to the Attorney-General’s Department (AGD). The appropriation amounts transferred are as follows:
- From annual Appropriation Act (No. 1) 1999-2000 an amount of $233,786.14 of the administered item for Outcome 1 for DITRDLG to the administered item for Outcome 3 for AGD;
- From annual Appropriation Act (No. 1) 2000-2001 an amount of $994,409.28 of the administered item for Outcome 1 for DITRDLG to the administered item for Outcome 3 for AGD;
- From annual Appropriation Act (No. 1) 2001-2002 an amount of $676,378.38 of the administered item for Outcome 1 for DITRDLG to the administered item for Outcome 3 for AGD;
- From annual Appropriation Act (No. 1) 2002-2003 an amount of $348,705.00 of the administered item for Outcome 2 for DITRDLG to the administered item for Outcome 3 for AGD;
- From annual Appropriation Act (No. 1) 2003-2004 an amount of $759,417.93 of the administered item for Outcome 2 for DITRDLG to the administered item for Outcome 3 for AGD;
- From annual Appropriation Act (No. 1) 2004-2005 an amount of $5,244,825.74 of the administered item for Outcome 2 for DITRDLG to the administered item for Outcome 3 for AGD;
- From annual Appropriation Act (No. 1) 2005-2006 an amount of $12,491,795.56 of the administered item for Outcome 2 for DITRDLG to the administered item for Outcome 3 for AGD;
- From annual Appropriation Act (No. 1) 2006-2007 an amount of $23,399,509.39 of the administered item for Outcome 2 for DITRDLG to the administered item for Outcome 3 for AGD; and
- From annual Appropriation Act (No. 1) 2007-2008 an amount of $762,128.49 of the administered item for Outcome 2 for DITRDLG to the administered item for Outcome 3 for AGD.
In accordance with the Legislative Instruments Act 2003, DITRDLG and AGD were consulted in the preparation of this instrument.
The Determination is a legislative instrument for the purposes of the Legislative Instruments Act 2003.
Overview
The FMA Act Determination 2008/37, issued under the authority of the Minister for Finance and Deregulation, addresses the need to transfer appropriations from the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG) to the Attorney-General’s Department (AGD) in light of recent departmental restructuring. Enacted in 2008, this legislation amends the Schedules of the annual Appropriation Acts from 1999-2000 to 2007-2008, reflecting the administrative changes resulting from the abolition and establishment of certain Departments of State as per the Administrative Arrangements Order of 3 December 2007. The purpose of this determination is to facilitate the reallocation of financial resources to accurately reflect the new departmental arrangements, ensuring that the appropriations are correctly aligned with the transferred functions between DITRDLG and AGD.
Scope and Application
The FMA Act Determination 2008/37, issued under the authority of the Minister for Finance and Deregulation, serves to transfer specific appropriations from the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG) to the Attorney-General’s Department (AGD), reflecting recent changes in departmental arrangements. This determination modifies several annual Appropriation Acts to reflect the administrative arrangements order of 3 December 2007, which involved the abolition and establishment of various Departments of State. The transfer of funds specified in the determination is aimed at ensuring that the financial allocations align with the new departmental structures, thereby maintaining fiscal accuracy and accountability in government operations. The appropriations transferred from DITRDLG to AGD span from the financial years 1999-2000 to 2007-2008, with each year's transferred amounts detailed in the determination. The instrument operates under the powers delegated from the Minister for Finance and Deregulation to the Secretary of the Department of Finance and Deregulation, ensuring compliance with the Financial Management and Accountability Act 1997.
Key Provisions
The FMA Act Determination 2008/37, under subsection 32(2) of the Financial Management and Accountability Act 1997, facilitates the transfer of appropriations from the Department of Infrastructure, Transport, Regional Development and Local Government (DITRDLG) to the Attorney-General’s Department (AGD) due to changes in departmental arrangements. This determination allows for specific appropriations to be moved from DITRDLG to AGD as detailed in various annual Appropriation Acts. For instance, it transfers $233,786.14 from the 1999-2000 Act, $994,409.28 from the 2000-2001 Act, and so forth, each from specific outcomes within DITRDLG to Outcome 3 in AGD. This amendment ensures that the appropriations align with the new departmental structures following the administrative arrangements order of 3 December 2007.
The obligations imposed by this determination are primarily administrative and require both DITRDLG and AGD to adjust their financial records and accounting systems to reflect the transferred appropriations. Both departments are required to ensure that the financial adjustments are accurately reflected in their respective budgets and financial statements. Additionally, the departments must comply with the provisions of the Legislative Instruments Act 2003, which mandates consultation between the involved departments during the preparation of this legislative instrument.
Failure to comply with the provisions of this determination could lead to financial mismanagement and potential discrepancies in budget allocations. While the explanatory statement does not specify particular offences or penalties for non-compliance, any breaches could result in broader administrative and financial repercussions, such as audits, financial discrepancies, or potential legal actions under the FMA Act or other relevant financial legislation. The severity of any penalties would depend on the nature and extent of the non-compliance, potentially leading to civil or criminal consequences if the breaches are significant.