Financial Management and Accountability Act 1997 Determination 2010/06 – Section 32 (Transfer of Functions from DEWHA to OPH)

Overview

The FMA Act Determination 2010/06 was enacted in 2010 and serves to address the transfer of specific appropriations from the Department of the Environment, Water, Heritage and the Arts (DEWHA) to Old Parliament House (OPH) as prescribed by the Financial Management and Accountability Act 1997 (FMA Act). This instrument was made under the authority of the Minister for Finance and Deregulation, with the aim of facilitating the realignment of financial resources to ensure proper funding for the management of Old Parliament House following its establishment as a prescribed Agency under the FMA Act. The determination adjusts the departmental items and administered assets and liabilities in the Appropriation Acts (No. 1 and No. 2) 2008-2009 and 2009-2010, respectively, to reflect the transfer of specified funds from DEWHA to OPH, thereby ensuring financial accountability and alignment with the statutory requirements for the management of OPH.

Scope and Application

The FMA Act Determination 2010/06, made under the authority of the Minister for Finance and Deregulation, serves to adjust budgetary allocations between the Department of the Environment, Water, Heritage and the Arts (DEWHA) and Old Parliament House (OPH), effective from July 1, 2008, when OPH was designated as an agency under the Financial Management and Accountability Act 1997. The determination transfers specific amounts from DEWHA to OPH, reflecting the shift in management responsibilities from DEWHA to OPH. Specifically, it reduces the departmental item for DEWHA and increases the corresponding item for OPH in the Appropriation Act (No. 1) 2008-2009 and the Administered Assets and Liabilities item in the Appropriation Act (No. 2) 2009-2010. This adjustment is a result of the functional transfer authorised under the Financial Management and Accountability Act 1997, facilitated by the delegation of powers from the Minister for Finance and Deregulation to the Department of Finance and Deregulation and subsequently to officials within that department. The instrument also notes that consultation with the involved parties, DEWHA and OPH, was conducted in accordance with the Legislative Instruments Act 2003.

Key Provisions

The main operative sections of the FMA Act Determination 2010/06 (Schedules 1 and 2) involve the transfer of specific appropriations from the Department of the Environment, Water, Heritage and the Arts (DEWHA) to Old Parliament House (OPH). Specifically, section 1 of Schedule 1 transfers $48,865.24 from the departmental item for DEWHA to that for OPH in the Appropriation Act (No. 1) 2008-2009. Similarly, section 1 of Schedule 2 transfers $75,000.00 from the Administered Assets and Liabilities item for DEWHA to that for OPH in the Appropriation Act (No. 2) 2009-2010. These sections aim to ensure that the financial resources previously allocated to DEWHA for the management of OPH are now directly allocated to OPH as a separate entity. The obligations and requirements imposed by this Determination are primarily administrative and procedural. It mandates that the specified appropriations be re-allocated from DEWHA to OPH, reflecting the transfer of management responsibilities. This transfer is effective as of the dates specified in the schedules. DEWHA and OPH are required to adjust their financial records accordingly to reflect these changes. Additionally, the Determination mandates that all relevant adjustments be documented and reported in accordance with existing financial management protocols under the FMA Act. Breach of the provisions of this Determination could lead to several consequences. While the specific offences, penalties, or civil/criminal consequences are not detailed in the explanatory statement, breaches of financial management and appropriation regulations typically result in penalties under the relevant Acts. These may include fines or other administrative sanctions. Additionally, any misuse of funds or failure to comply with the financial management requirements could lead to more severe legal consequences, such as criminal charges under the Public Service Act or other applicable legislation. The exact penalties would depend on the nature and severity of the breach, but they could include fines up to the limits prescribed by the relevant laws, or even imprisonment in the case of serious criminal offences.