Financial Management and Accountability Act 1997 Determination 2008/50 – Section 32 (Transfer of Functions from the former DITR to DIISR)

Overview

The FMA Act Determination 2008/50 was enacted to address the administrative changes resulting from the abolition and establishment of Departments of State as per the administrative arrangements order of 3 December 2007. This Determination allows the transfer of appropriations from the former Department of Industry, Tourism and Resources (DITR) to the Department of Innovation, Industry, Science and Research (DIISR), reflecting the new departmental arrangements. Issued under the authority of the Minister for Finance and Deregulation, this instrument amends Schedules in annual Appropriation Acts to ensure accurate and updated allocation of funds. The policy objective is to maintain the integrity of financial management and accountability in the transfer of functions between agencies under the Financial Management and Accountability Act 1997.

Scope and Application

The FMA Act Determination 2008/50 pertains to the transfer of appropriations from the former Department of Industry, Tourism and Resources (DITR) to the Department of Innovation, Industry, Science and Research (DIISR) under the Financial Management and Accountability Act 1997. This determination allows for the transfer of specific appropriation amounts from the former DITR to the DIISR as a result of administrative changes in departmental arrangements, as outlined in Special Gazette No. S254 and the administrative arrangements order made by the Governor-General in Council on 3 December 2007. The transfers of appropriations are made to align with the new departmental structures, and specific amounts are detailed for various Appropriation Acts spanning from 2003-2004 to 2006-2007. The authority to make such determinations is delegated to the Secretary of the Department of Finance and Deregulation under section 62 of the FMA Act. This legislative instrument applies to the specified appropriations and the relevant departments, ensuring that financial allocations are accurately reflected in the annual Appropriation Acts following the structural changes.

Key Provisions

The FMA Act Determination 2008/50 (subsection 32(2)) provides for the transfer of appropriations from the former Department of Industry, Tourism and Resources (DITR) to the Department of Innovation, Industry, Science and Research (DIISR) as a result of the administrative arrangements order of 3 December 2007. The determination allows for the transfer of specific appropriations to reflect changes in departmental arrangements. The appropriations to be transferred are detailed as follows: $143,000.00 of the other departmental item (Previous Years’ Outputs) for the former DITR to the other departmental item (Previous Years’ Outputs) for DIISR under Appropriation Act (No. 2) 2003-2004; $18,230,756.72 of the departmental item for the former DITR to the departmental item for DIISR under Appropriation Act (No. 1) 2004-2005; $9,905,626.10 of the departmental item for the former DITR to the departmental item for DIISR under Appropriation Act (No. 1) 2005-2006; $182,000.00 of the departmental item for the former DITR to the departmental item for DIISR under Appropriation Act (No. 3) 2005-2006; $2,186,901.00 of the other departmental item (Equity Injections) for the former DITR to the other departmental item (Equity Injections) for DIISR under Appropriation Act (No. 2) 2006-2007; $3,532,997.00 of the departmental item for the former DITR to the departmental item for DIISR under Appropriation Act (No. 3) 2006-2007; and $153,000.00 of the departmental item for the former DITR to the departmental item for DIISR under Appropriation Act (No. 5) 2006-2007. In implementing this determination, both the former DITR and DIISR were consulted in accordance with the Legislative Instruments Act 2003. The determination is intended to ensure that the appropriations are correctly aligned with the new departmental structures, facilitating an orderly transition of financial responsibilities. This process is governed by the authority delegated to the Secretary of the Department of Finance and Deregulation under section 62 of the FMA Act, enabling the Finance Minister to amend the Schedules of annual Appropriation Acts to reflect changes in departmental functions. The obligations imposed by this determination primarily concern the proper transfer and accounting of the specified appropriations. The former DITR and DIISR must ensure that the transferred funds are accurately recorded and accounted for in their respective budgets. They are also required to maintain proper documentation and reporting in accordance with the provisions of the FMA Act and related legislative requirements. Additionally, the determination mandates that any administrative actions taken to effect these transfers must be transparent and comply with relevant laws and regulations. There are no specific offences, penalties, or civil/criminal consequences outlined in the determination itself. However, any failure to comply with the obligations under the FMA Act, including the proper transfer and accounting of appropriations, could potentially lead to enforcement actions under the Act. Such actions could include audits, investigations, and the imposition of fines or other penalties as determined by the relevant authorities. The exact nature and severity of any penalties would depend on the specific circumstances of non-compliance and would be determined in accordance with the provisions of the FMA Act.