Overview
The FMA Act Determination 2010/01 was enacted in 2010 and addresses the need to transfer a specific appropriation amount between government departments. The Financial Management and Accountability Act 1997 (FMA Act) serves as the legislative foundation for this determination, enabling the Minister for Finance and Deregulation to amend appropriation acts related to the transfer of functions between agencies. The enacting authority for this instrument lies with the Minister for Finance and Deregulation, who has delegated the power to the Secretary of the Department of Finance and Deregulation, further delegating it to officials within Finance. The primary objective of this instrument is to transfer an amount of $2,839,120.78 from the Department of Finance and Deregulation to the Australian National Audit Office, reflecting the transfer of the Office of Evaluation and Audit (Indigenous Programs) from Finance to the ANAO. This transfer aims to streamline and enhance the accountability and oversight capabilities of the ANAO in relation to indigenous programs.
Scope and Application
The FMA Act Determination 2010/01, made under the Financial Management and Accountability Act 1997, applies to the specific transfer of functions and appropriations between the Department of Finance and Deregulation and the Australian National Audit Office. The determination was authorised by the Minister for Finance and Deregulation and concerns the transfer of an amount of $2,839,120.78 from the departmental item of the Department of Finance and Deregulation to the departmental item of the ANAO, reflecting the transfer of the Office of Evaluation and Audit (Indigenous Programs). This transfer adjusts the budgetary allocations within the Appropriation Act (No. 1) 2009-2010, thereby impacting the financial resources available to these entities. The instrument operates within the Commonwealth jurisdiction and does not specify any exclusions, exemptions, or thresholds beyond the scope of the function transfer and appropriation amendment. Subordinate instruments may further extend or restrict the application of this determination, although the provided text does not elaborate on any such instruments.
Key Provisions
The FMA Act Determination 2010/01 (Section 32) primarily serves to amend the Appropriation Act (No. 1) 2009-2010 by transferring a sum of $2,839,120.78 from the Department of Finance and Deregulation (Finance) to the Australian National Audit Office (ANAO) (Schedule 1). This transfer is specifically related to the reallocation of funds following the transfer of the Office of Evaluation and Audit (Indigenous Programs) from Finance to the ANAO.
Under this legislation, the Finance Minister, through the delegated authority of the Secretary of the Department of Finance and Deregulation (Finance), has authorised the transfer of funds. The purpose of this transfer is to ensure that the ANAO receives the necessary financial resources to effectively carry out its new functions. The obligations imposed by this Act require Finance to execute the transfer of the specified amount to the ANAO, ensuring that the appropriations are adjusted accordingly in the Appropriation Act (No. 1) 2009-2010.
In the event of non-compliance with the provisions outlined in this Act, the consequences may include both civil and criminal penalties. While the specific offences and penalties are not detailed within the Act itself, the general framework of the FMA Act suggests that breaches could result in administrative penalties or legal action. The maximum penalties could vary depending on the nature and severity of the breach, but they may include fines or other civil remedies for failure to comply with financial management and accountability requirements. The ANAO, as the entity receiving the funds, would also be expected to utilise these funds in accordance with its statutory obligations and the terms of the transfer.