Overview
The Financial Management and Accountability Act 1997 was enacted to provide a framework for the financial management and accountability of Commonwealth agencies. This legislation was introduced to address the need for effective financial oversight and management within government departments and agencies, ensuring that public funds are used efficiently and effectively. The Act was enacted by the Parliament of Australia, aiming to ensure that the financial operations of the Commonwealth are conducted with transparency and accountability. The 2010 Determination under Section 32 of the FMA Act, specifically, was made to facilitate the transfer of financial responsibilities from the Department of Education, Employment and Workplace Relations (DEEWR) to the Australian Public Service Commission (APSC), reflecting changes in administrative arrangements that necessitated adjustments in budgetary allocations to align with the new portfolio responsibilities.
Scope and Application
The Financial Management and Accountability Act 1997 Determination 2010/25 pertains to the reallocation of specific appropriations between the Department of Education, Employment and Workplace Relations (DEEWR) and the Australian Public Service Commission (APSC). This determination is authorised under the Financial Management and Accountability Act 1997 and facilitates the transfer of functions from DEEWR to APSC, as delineated by the relevant appropriation acts. The primary objective of this instrument is to amend the Appropriation Act (No. 1) 2009-2010 and the Appropriation Act (No. 1) 2010-2011, thereby transferring certain financial allocations related to the Australian Public Service employment and workplace relations policy, as well as the Defence Force Remuneration Tribunal. This transfer is a direct consequence of the revised Administrative Arrangements Order, which was issued on 29 June 2010, and reflects the shift of portfolio responsibilities from DEEWR to APSC. The amendments ensure that the financial provisions are correctly aligned with the new jurisdictional responsibilities. The instrument applies to the Commonwealth level and extends its reach to the entities involved in the transfer, specifically DEEWR and APSC. There are no exclusions, exemptions, or thresholds specified within this determination, and it does not extend or restrict application through subordinate instruments.
Key Provisions
The main operative sections of the Financial Management and Accountability Act 1997 Determination 2010/25 involve the transfer of funds from the Department of Education, Employment and Workplace Relations (DEEWR) to the Australian Public Service Commission (APSC). Specifically, Schedule 1 of the Instrument amends Appropriation Act (No. 1) 2009-2010, transferring $982,736.63 from the departmental outputs item of DEEWR to the departmental outputs item of APSC. Similarly, Schedule 2 of the Instrument amends Appropriation Act (No. 1) 2010-2011, transferring $4,027,152.00 from the departmental item of DEEWR to the departmental item of APSC. These transfers are a direct consequence of the relocation of certain functions from DEEWR to APSC, as mandated by the revised Administrative Arrangements Order of 29 June 2010.
This Act imposes specific obligations on the parties involved. The Finance Minister, under section 32(2) of the FMA Act, has the authority to determine that the appropriations are amended. This power has been delegated to the Secretary of the Department of Finance and Deregulation, and further delegated to certain officials within Finance, under section 62 and section 53 of the FMA Act, respectively. The implementation of these changes requires careful coordination to ensure that the financial resources align with the newly assigned responsibilities. Additionally, the Act mandates consultation with DEEWR and APSC during the preparation of this Instrument, ensuring that the entities affected by the changes have an opportunity to provide input.
Failure to comply with the provisions of this Act can lead to various consequences. While the instrument does not explicitly detail criminal or civil penalties, breaches of the Financial Management and Accountability Act 1997 could potentially result in administrative, financial, or reputational repercussions for the parties involved. The specific penalties for such breaches would depend on the nature and severity of the non-compliance, as well as the discretion of the relevant authorities. The Act ensures that the transfer of functions and appropriations is conducted in a manner that upholds the integrity and efficiency of the financial management processes within the Australian government.