Overview

The Financial Management and Accountability Act 1997, as amended by Determination 2009/22, addresses the need to adjust the Other Trust Moneys – Office of the Workplace Ombudsman Special Account in response to the abolition of the Office of the Workplace Ombudsman and its integration into the Office of the Fair Work Ombudsman under the Fair Work Act 2009. This determination, issued by the Minister for Finance and Deregulation, modifies the name of the Special Account to better reflect its new attribution, now called the Other Trust Moneys – Office of the Fair Work Ombudsman Special Account. The purpose of this adjustment is to ensure clarity and continuity in the management of trust monies within the newly established Office of the Fair Work Ombudsman. The determination follows the legislative requirements outlined in the FMA Act, including the need for the Finance Minister to table the document in both Houses of Parliament and allows for a five-day disallowance period if either House chooses to disallow it. The amendment does not alter the substantive operations of the Special Account, only the nomenclature to align with the new governmental structure. The determination highlights the importance of maintaining fiscal integrity and clear accountability in government operations. By varying the Special Account's name, the legislation ensures that financial records and transactions continue seamlessly without disruption, thereby preserving the financial management framework established by the FMA Act. This adjustment is a procedural response to organisational changes, reflecting the ongoing evolution of government agencies and their responsibilities. The consultation process with the affected agency, the Office of the Workplace Ombudsman, confirmed their agreement with the proposed changes, underscoring the determination’s alignment with internal government machinery.

Scope and Application

The Financial Management and Accountability Act 1997 (FMA Act) Determination 2009/22, issued under the authority of the Minister for Finance and Deregulation, pertains specifically to the variation of the Other Trust Moneys – Office of the Workplace Ombudsman Special Account. This Act applies to the Commonwealth Government and its various entities, particularly those involved in financial management and accountability. The amendment of the Special Account is necessitated by the abolition of the Office of the Workplace Ombudsman and its functions being integrated into the Office of the Fair Work Ombudsman under the Fair Work Act 2009. The purpose of this Determination is to ensure that financial transactions continue smoothly as the Office of the Workplace Ombudsman ceases to exist and its responsibilities are transferred. This Determination has a national reach within Australia and is subject to parliamentary disallowance under section 22 of the FMA Act, though any subsequent disallowance would require the determination to be tabled in each House of the Parliament within five sitting days of tabling. The Determination itself does not introduce any substantive changes to the account but rather modifies its name to reflect the change in the administering entity.

Key Provisions

The main operative sections of Determination 2009/22 are those that vary the name of the Other Trust Moneys – Office of the Workplace Ombudsman Special Account to the Other Trust Moneys – Office of the Fair Work Ombudsman Special Account (section 2). This change is necessary due to the abolition of the Office of the Workplace Ombudsman and the establishment of the Office of the Fair Work Ombudsman under the Fair Work Act 2009. There are no substantive changes to the Special Account itself, and the purpose clauses remain the same. However, one crediting clause has been removed as it allowed amounts from the Office of Workplace Services Special Account to be credited to the Office of the Workplace Ombudsman Special Account, which has now been abolished (section 3). The obligations and requirements imposed by this Act on the parties or entities it governs are primarily administrative and procedural. The Finance Minister must table a copy of the establishing or varying determination in each House of the Parliament (section 22 of the FMA Act). Either House may disallow a determination within five sitting days of tabling. If the determination is not disallowed, it comes into effect on the calendar day after the last day on which it could have been disallowed. The Special Account determinations are exempt from subsections 57(2) and 57(5) of the Legislative Instruments Act 2003, which preserves the disallowance provisions under section 22 of the FMA Act. Additionally, the affected agency, the Office of the Workplace Ombudsman, was provided with drafts of the instrument and agrees with the form of the instrument. Any offences, penalties, or civil/criminal consequences for breach are not explicitly detailed within the text of the Determination 2009/22. However, the Financial Management and Accountability Act 1997 (FMA Act) generally governs the management and accountability of Commonwealth finances, and any breaches of the FMA Act may result in various penalties, both civil and criminal, depending on the nature and severity of the breach. The Financial Management and Accountability Regulations 1997 further outline the penalties for breaches of the FMA Act, which may include fines, imprisonment, or both. The maximum penalties are not specified in the Determination 2009/22 but can be found in the FMA Act and associated regulations.