Overview
The Financial Management and Accountability Act 1997 Determination 2010/26 was enacted to facilitate the transfer of appropriations following a shift in portfolio responsibilities between government agencies. Specifically, this determination addresses the reallocation of funds from the Department of Education, Employment and Workplace Relations (DEEWR) to the Australian Public Service Commission (APSC) as a result of the transfer of functions related to the Remuneration Tribunal. This transfer was formalised through a revised Administrative Arrangements Order issued on 14 September 2010. The determination was made under the authority of the Minister for Finance and Deregulation, with the purpose of amending relevant appropriation acts to reflect the financial responsibilities associated with these transferred functions. The instrument was prepared in consultation with the affected departments as mandated by the Legislative Instruments Act 2003.
Scope and Application
The Financial Management and Accountability Act 1997 Determination 2010/26 – Section 32 (Transfer of Functions from DEEWR to APSC) pertains to the transfer of specific appropriations between the Department of Education, Employment and Workplace Relations (DEEWR) and the Australian Public Service Commission (APSC). This instrument was made on 8 November 2010 under the authority of the Financial Management and Accountability Act 1997 (FMA Act). The purpose of this instrument is to adjust appropriations within the Appropriation Acts (No. 1) 2009-2010 and 2010-2011 to reflect the transfer of functions relating to the Remuneration Tribunal from DEEWR to APSC. This transfer was necessitated by the revised Administrative Arrangements Order dated 14 September 2010. The effect of the instrument is to reallocate $513,306.29 from the departmental outputs item of DEEWR to the APSC in the 2009-2010 Appropriation Act, and $1,267,566.00 from the departmental item of DEEWR to the APSC in the 2010-2011 Appropriation Act. The determination follows consultation with DEEWR and APSC in line with the Legislative Instruments Act 2003 and is considered a legislative instrument under that act.
Key Provisions
The Financial Management and Accountability Act 1997 Determination 2010/26, specifically Section 32, facilitates the transfer of functions from the Department of Education, Employment and Workplace Relations (DEEWR) to the Australian Public Service Commission (APSC). This transfer is effectuated through two schedules that amend the Appropriation Acts (No. 1) for the fiscal years 2009-2010 and 2010-2011. Schedule 1 transfers $513,306.29 from the departmental outputs item of DEEWR to the APSC within the 2009-2010 Appropriation Act, while Schedule 2 transfers $1,267,566.00 from the departmental item of DEEWR to the APSC within the 2010-2011 Appropriation Act. This reallocation of funds is a direct consequence of the transfer of portfolio responsibility for the Remuneration Tribunal from DEEWR to APSC.
The obligations and requirements imposed by this Act on the relevant parties, DEEWR and APSC, primarily revolve around the proper and timely transfer of financial resources as mandated by the schedules. Both departments must ensure that the funds are transferred accurately and that any related documentation and records are updated to reflect this change. Given that the transfer of functions was prompted by a revised Administrative Arrangements Order on 14 September 2010, both departments must also ensure compliance with the order’s stipulations, which likely include additional administrative and procedural requirements.
The Act does not explicitly outline offences or penalties for non-compliance with the transfer provisions. However, it is implicit that failure to comply with the appropriations and transfer requirements could lead to financial mismanagement and potentially serious administrative consequences. While specific penalties are not stated in the Act, breaches of financial management regulations under the Financial Management and Accountability Act 1997 could result in civil or criminal liability, as well as disciplinary action against officials responsible for the oversight of these appropriations. The maximum penalties would depend on the severity and impact of the breach, but they could include fines and imprisonment under relevant Australian laws governing financial administration and public office.