Financial Management and Accountability Act 1997 Determination 2008/45 – Section 32 (Transfer of Functions from the former DEWR to DEEWR)

Overview

The FMA Act Determination 2008/45 was enacted to facilitate the transfer of appropriations between departments as a result of administrative changes within the Australian government. The act was enacted under the authority of the Minister for Finance and Deregulation and the purpose of the act was to allow the transfer of appropriations from the former Department of Employment and Workplace Relations (DEWR) to the Department of Education, Employment and Workplace Relations (DEEWR) as a result of departmental changes. The act was enacted in accordance with the Financial Management and Accountability Act 1997 and the Legislative Instruments Act 2003. The policy objective was to ensure that the transfer of appropriations occurred smoothly and efficiently, and that the departments involved were consulted in the preparation of the instrument.

Scope and Application

The FMA Act Determination 2008/45 pertains to the amendment of Schedules to annual Appropriation Acts to facilitate the transfer of appropriations in connection with the transfer of functions between agencies under the Financial Management and Accountability Act 1997. Specifically, this determination transfers appropriations from the former Department of Employment and Workplace Relations (DEWR) to the newly established Department of Education, Employment and Workplace Relations (DEEWR). The determination applies to the appropriation amounts transferred from the annual Appropriation Act (No. 1) 2006-2007, amounting to $27,797,252.10, and the annual Appropriation Act (No. 1) 2007-2008, amounting to $25,714,370.33. This transfer reflects the administrative arrangements order made by the Governor-General in Council on 3 December 2007, which abolished the former DEWR and established DEEWR. The determination is a legislative instrument under the Legislative Instruments Act 2003 and has been prepared with consultation from the former DEWR and DEEWR.

Key Provisions

The FMA Act Determination 2008/45 primarily involves the transfer of appropriations from the former Department of Employment and Workplace Relations (DEWR) to the Department of Education, Employment and Workplace Relations (DEEWR), as authorised under subsection 32(2) of the Financial Management and Accountability Act 1997 (FMA Act). This transfer is necessitated by the administrative changes outlined in Special Gazette No. S254, which reflects the administrative arrangements order of 3 December 2007, made by the Governor-General in Council. This order resulted in the abolition and establishment of Departments of State, requiring amendments to various annual Appropriation Acts to reflect the new departmental arrangements. Specifically, the Determination amends the Schedules of annual Appropriation Act (No. 1) 2006-2007 and annual Appropriation Act (No. 1) 2007-2008, transferring an amount of $27,797,252.10 from the former DEWR to DEEWR for the 2006-2007 financial year, and $25,714,370.33 for the 2007-2008 financial year. The obligations and requirements imposed by this Determination are primarily administrative in nature, aimed at ensuring that the financial transfers are accurately reflected in the legislative instruments governing the appropriation of funds. The Department of Finance and Deregulation, under the delegated authority from the Minister for Finance and Deregulation, must ensure that the necessary amendments to the Appropriation Acts are made in accordance with the provisions of the FMA Act. This includes consulting with the former DEWR and the new DEEWR as required by the Legislative Instruments Act 2003, to ensure that the transfer of appropriations aligns with the actual departmental functions and financial needs. There are no specific offences, penalties, or civil/criminal consequences outlined in this Determination for breaches of its provisions. However, any failure to comply with the requirements for the transfer of appropriations could potentially lead to financial mismanagement or misallocation of funds, which could have broader implications under the FMA Act and other relevant legislation. The importance of accurate and timely amendments to the Appropriation Acts cannot be understated, as they are fundamental to the proper financial management and accountability of government departments.