Financial Management and Accountability Act 1997 Determination 2010/09 – Section 32 (Transfer of Functions from DEWHA to DCCEE)

Overview

The FMA Act Determination 2010/09 was enacted on 14 May 2010 under the authority of the Financial Management and Accountability Act 1997. This instrument addresses the transfer of budgetary appropriations from the Department of the Environment, Water, Heritage and the Arts (DEWHA) to the Department of Climate Change and Energy Efficiency (DCCEE) following a reorganisation of government functions. The purpose of this determination is to reallocate funding to reflect the transfer of energy efficiency functions, as outlined in the Amendment to the Administrative Arrangements Order dated 8 March 2010. The determination was enacted by officials within the Department of Finance, as delegated by the Secretary of Finance, under the authority of the Minister for Finance and Deregulation. The effect of this instrument is to adjust the appropriation acts to reduce funding for DEWHA and increase it for DCCEE, aligning with the new functional responsibilities.

Scope and Application

The FMA Act Determination 2010/09 pertains to the transfer of specific financial appropriations from the Department of the Environment, Water, Heritage and the Arts (DEWHA) to the Department of Climate Change and Energy Efficiency (DCCEE) as part of a larger governmental restructuring. The transfer of these funds is executed through amendments to various appropriation acts, with the aim of realigning budgetary allocations to reflect the reassignment of governmental functions. The determination impacts the financial items allocated for specific outcomes within the respective departments, effectively redistributing the appropriated amounts to match the newly assigned functions. This legislative instrument, crafted under the authority of the Financial Management and Accountability Act 1997, ensures that the financial implications of the departmental reorganisation are accurately reflected in the budget allocations, thereby maintaining fiscal integrity and accountability within the Commonwealth's financial management framework.

Key Provisions

The main operative sections of this FMA Act Determination 2010/09 involve the transfer of appropriations from the Department of the Environment, Water, Heritage and the Arts (DEWHA) to the Department of Climate Change and Energy Efficiency (DCCEE). Specifically, Schedule 1 amends the Appropriation Act (No. 1) 2009-2010 to transfer $354,957,256.92 from Outcome 2 of DEWHA to Outcome 1 of DCCEE. Similarly, Schedule 2 adjusts the Appropriation (Water Entitlements and Home Insulation) Act 2009-2010, transferring $218,806,346.03 from DEWHA’s Outcome 2 to DCCEE’s Outcome 1. Schedule 3 modifies the Appropriation Act (No. 3) 2009-2010 by transferring $397,521,000 from DEWHA’s Outcome 2 to DCCEE’s Outcome 1. Lastly, Schedule 4 transfers $8,045,000 from DEWHA’s States, ACT, NT and local government item to DCCEE’s corresponding item in the Appropriation Act (No. 4) 2009-2010. The obligations and requirements imposed by this Act primarily concern the financial and administrative adjustments necessitated by the transfer of functions. Both DEWHA and DCCEE must comply with the changes specified in the schedules, ensuring that the appropriations are accurately reduced and increased as per the amendment. This involves updating their respective financial records and systems to reflect the new allocations. Moreover, the Act mandates that both departments coordinate and communicate effectively to ensure a seamless transition of the funds and the associated functions. In terms of legal consequences, breaches of the provisions in this Determination could result in significant penalties. While the Determination does not explicitly state penalties, the Financial Management and Accountability Act 1997 (FMA Act) under which this instrument is made, provides for penalties for non-compliance with appropriation acts. These penalties could include fines, imprisonment, or other civil and criminal sanctions, depending on the severity and intent of the breach. The exact penalties would be determined based on the relevant provisions of the FMA Act and any applicable subordinate legislation.