Overview
The Financial Management and Accountability Act 1997 Determination 2011/20, made on 14 December 2011, addresses the need to transfer specific functions and appropriations between the Department of Prime Minister and Cabinet (DPMC) and the Attorney-General’s Department (AGD) due to changes in administrative arrangements. This instrument, enacted by the Minister for Finance and Deregulation, modifies the Appropriation Acts to reflect the transfer of the Privacy and Freedom of Information Reform function. The purpose of this determination is to ensure that the financial management and accountability framework aligns with the revised administrative responsibilities, facilitating a smooth transition of duties and resources from DPMC to AGD as outlined in the Administrative Arrangements Order of 19 October 2011. The policy objective is to maintain fiscal transparency and responsibility in the management of government appropriations.
Scope and Application
The Financial Management and Accountability Act 1997 Determination 2011/20, made under the authority of the Financial Management and Accountability Act 1997 (FMA Act), pertains specifically to the transfer of functions from the Department of Prime Minister and Cabinet (DPMC) to the Attorney-General’s Department (AGD). The determination was made on 14 December 2011 and involves amendments to the Appropriation Acts (No. 1) 2010-2011 and 2011-2012. This legislative instrument transfers appropriations relating to the Privacy and Freedom of Information Reform function, which were originally under DPMC, to AGD, reflecting a change in the Administrative Arrangements Order effective from 19 October 2011. The amendments include the transfer of specified funds from DPMC to AGD and adjustments to the departmental items for both entities. This transfer is executed to align with the updated administrative arrangements and ensures financial accountability and management according to the provisions of the FMA Act.
Key Provisions
The Financial Management and Accountability Act 1997 Determination 2011/20 (the Determination) primarily serves to amend appropriation acts concerning the transfer of specific functions and related appropriations from the Department of Prime Minister and Cabinet (DPMC) to the Attorney-General’s Department (AGD). According to Section 32(2) of the Financial Management and Accountability Act 1997 (FMA Act), this Determination enables the transfer of appropriations related to the Privacy and Freedom of Information Reform function. Schedule 1 of the Determination amends Appropriation Act (No. 1) 2010-2011 by transferring $331,561.43 from the departmental item (Outcome 1) of DPMC to the departmental item (Outcome 1) of AGD. Similarly, Schedule 2 of the Determination amends Appropriation Act (No. 1) 2011-2012 by transferring $777,120.00 from DPMC to AGD and increasing the departmental item (Outcome 1) for AGD by $1,108,681.43.
The Determination imposes several obligations and requirements on the parties involved. The Secretary of the Department of Finance and Deregulation (Finance), who has been delegated the authority to make such determinations under section 53 of the FMA Act, must ensure that the appropriation acts are amended to reflect the transfer of functions and appropriations accurately. This includes updating the relevant appropriation items in the appropriation acts to reflect the new allocations. Additionally, the departments involved, DPMC and AGD, must cooperate in the transition process to ensure that the necessary administrative adjustments are made. They must also ensure that all financial records and reporting mechanisms are updated to reflect the new appropriations and functions.
Failure to comply with the provisions of this Determination may lead to significant consequences. Under section 62 of the FMA Act, the Minister for Finance and Deregulation has the authority to impose penalties for non-compliance. However, the specific penalties are not detailed in the provided text, and thus, it is important to refer to the relevant sections of the FMA Act for detailed information on potential penalties. Generally, non-compliance with financial management and accountability legislation can result in both civil and criminal penalties, depending on the severity and intent behind the breach. For example, individuals found guilty of knowingly providing false or misleading information could face substantial fines and, in some cases, imprisonment. Therefore, adherence to the provisions of this Determination is crucial for all parties involved to avoid legal repercussions.