Overview
The Financial Management and Accountability Act 1997 was enacted to provide a framework for the management and accountability of Commonwealth financial resources, aiming to ensure efficient and effective use of public funds. This Act was introduced to address the need for a coherent and systematic approach to financial management across all government agencies. The enacting body was the Parliament of Australia, with the overarching policy objective being to enhance transparency, accountability, and efficiency in the management of Commonwealth finances. The 2011 Determination, made under section 32(2) of the FMA Act, facilitates the transfer of appropriations between departmental items, ensuring that financial resources align with the current functional responsibilities of government agencies. This particular Determination, which amends the Appropriation Act (No. 1) 2010-2011, reflects the administrative changes resulting from the restructuring of ministerial portfolios and departmental renamings on 14 September 2010.
Scope and Application
The Financial Management and Accountability Act 1997 Determination 2011/06, specifically Section 32, pertains to the transfer of functions from the Department of Defence to the Department of the Prime Minister and Cabinet (DPMC). This legislation applies to the appropriations and financial management concerning the cyber policy coordination functions that were transferred from Defence to DPMC. The jurisdiction of this Act is under the Commonwealth of Australia, as it involves the transfer of functions and appropriations between departments within the federal government. The Act specifically excludes any other functions or appropriations not related to cyber policy coordination, focusing solely on the transfer of the specified $90,000.00 appropriation from Defence to DPMC as outlined in Schedule 1 of the Appropriation Act (No. 1) 2010-2011. This transfer was necessitated by the ministerial portfolio restructuring and department renaming, which occurred on 14 September 2010, following changes to the Administrative Arrangements Order.
Key Provisions
The Financial Management and Accountability Act 1997 Determination 2011/06 (FMA Act) specifically addresses the transfer of functions between the Department of Defence and the Department of the Prime Minister and Cabinet (DPMC). According to Section 32 of the FMA Act, the Minister for Finance and Deregulation has the authority to amend Appropriation Acts to facilitate such transfers, as outlined in Schedule 1 of this Instrument. In this instance, it transfers an appropriation of $90,000 from the Defence department item to the DPMC department item within the Appropriation Act (No. 1) 2010-2011. This transfer pertains to the appropriations related to cyber policy co-ordination functions.
The obligations imposed by this Act include ensuring that the necessary amendments to the Appropriation Act are properly executed to reflect the transfer of functions accurately. The Act mandates that the Finance Minister, through delegated authority, must oversee these amendments to maintain compliance with the legislative framework governing financial management and accountability. This includes ensuring that all relevant departments are consulted and that the amendments are accurately reflected in the Appropriation Act, as demonstrated by the consultation between the Department of Defence and the Department of the Prime Minister and Cabinet during the preparation of this instrument.
There are no specific offences or penalties mentioned in the text for breaching the provisions of this determination. However, any failure to comply with the requirements of the FMA Act or the Appropriation Acts could potentially lead to broader implications under the overarching financial management and accountability framework. This might involve administrative or legal consequences if the appropriations are not properly managed or if the transfer of functions is not accurately reflected in the relevant Acts. The determination underscores the importance of precise and transparent financial management to uphold the integrity of the appropriations process.