Financial Management and Accountability Act 1997 Determination 2008/48 – Section 32 (Transfer of Functions from the former DEST to DEEWR)

Overview

The FMA Act Determination 2008/48 was enacted in 2008 to facilitate the transfer of appropriations between the former Department of Education, Science and Training (DEST) and the Department of Education, Employment and Workplace Relations (DEEWR). This Determination was enacted by the Minister for Finance and Deregulation, pursuant to section 32(2) of the Financial Management and Accountability Act 1997, which allows the Minister to amend Schedules to annual Appropriation Acts in connection with the transfer of functions between agencies. The objective of this Determination is to ensure that the financial arrangements are correctly aligned with the new departmental structures following the administrative changes that abolished and established new Departments of State. This involved the transfer of specific appropriation amounts from DEST to DEEWR to reflect the new departmental arrangements.

Scope and Application

The FMA Act Determination 2008/48 applies to the transfer of appropriations in connection with the transfer of specific functions from the former Department of Education, Science and Training (DEST) to the Department of Education, Employment and Workplace Relations (DEEWR). This transfer is a result of changes in departmental arrangements following the administrative arrangements order of 3 December 2007. The geographic and jurisdictional reach of this Act is national, as it pertains to the Commonwealth government and its departments. The determination specifically amends Schedules to annual Appropriation Acts for the financial years 2006-2007 and 2007-2008, reflecting the changes in departmental arrangements and the associated appropriation amounts. The Act does not explicitly state any exclusions, exemptions, or thresholds. The authority to make such determinations is granted under the Financial Management and Accountability Act 1997, and the power to issue these determinations has been delegated to the Secretary of the Department of Finance and Deregulation.

Key Provisions

The FMA Act Determination 2008/48 (section 32(2)) authorises the Minister for Finance and Deregulation to amend Schedules of annual Appropriation Acts to facilitate the transfer of appropriations between agencies. This particular determination allows for the transfer of funds from the former Department of Education, Science and Training (DEST) to the Department of Education, Employment and Workplace Relations (DEEWR), following the administrative arrangements order of 3 December 2007. The transferred amounts are specified in the explanatory statement, with $11,655,719.00 moving from Outcome 1 of DEST to Outcome 2 of DEEWR, $41,976,618.00 from Outcome 2 of DEST to Outcome 3 of DEEWR, $1,321,568.33 from Outcome 3 of DEST to Outcome 4 of DEEWR, and $1,579,386.29 from Outcome 5 of DEST to Outcome 3 of DEEWR. Under the Financial Management and Accountability Act 1997, the Minister for Finance and Deregulation, or their delegate, must ensure that any transfer of appropriations is accurately reflected in the relevant Schedules of the annual Appropriation Acts. This process requires consultation with the affected departments, as stipulated in the Legislative Instruments Act 2003. The determination must be prepared with input from both the former DEST and the DEEWR, ensuring that the transfer of funds aligns with the new departmental structures and responsibilities. Failure to comply with the requirements of this determination could lead to legal and financial consequences. The legislation does not explicitly state any specific offences, penalties, or consequences for breach, but given the nature of financial management and accountability, non-compliance could result in legal challenges, financial mismanagement, or other administrative penalties. The exact consequences would depend on the circumstances of the breach and would likely be addressed under the relevant provisions of the Financial Management and Accountability Act 1997 and other applicable legislation.