Overview

The Financial Management and Accountability Act 1997 (FMA Act) was enacted to ensure that the Commonwealth's financial management practices are transparent and accountable, providing a framework for the appropriation and use of public funds. Determination 2009/27 to vary a Special Account, issued under the authority of the Minister for Finance and Deregulation, addresses a specific gap in the financial management system by altering the Commonwealth, State, Territory Disability Agreement Special Account to reflect the expiration of the related agreement and its replacement with the National Disability Agreement. The purpose of this determination is to ensure that the Special Account continues to operate in accordance with the new agreement, facilitating the appropriate allocation and expenditure of funds for disability-related projects as agreed upon by the Commonwealth, State, and Territory Ministers. The determination is subject to parliamentary disallowance under section 22 of the FMA Act, ensuring that the legislative process remains integral to the governance of public funds.

Scope and Application

The Financial Management and Accountability Act 1997 Determination 2009/27, issued under the authority of the Minister for Finance and Deregulation, pertains to the modification of the Commonwealth, State, Territory Disability Agreement Special Account. This Act applies to the Commonwealth government, specifically the Department of Families, Housing, Community Services and Indigenous Affairs, and is in accordance with the provisions set forth in the Financial Management and Accountability Act 1997. The legislation involves altering the Special Account to reflect the recent expiration and replacement of the Commonwealth State Territory Disability Agreement with the National Disability Agreement. The determination modifies the name of the Special Account to the National Disability Special Account, thereby aligning it with the new agreement. The Special Account is established to allow the spending of funds from the Consolidated Revenue Fund on specific purposes as outlined in the determination, with the Finance Minister required to table a copy of the determination in each House of the Parliament. The disallowance provisions of the Act apply, allowing either House to disallow the determination within five sitting days of tabling; if not disallowed, the determination comes into effect on the calendar day after the last day on which it could have been disallowed. The Act allows for the abolition of Special Accounts through a Finance Minister determination, though such abolitions are not subject to disallowance.

Key Provisions

The main operative sections of this legislation, Determination 2009/27 under the Financial Management and Accountability Act 1997 (FMA Act), concern the variation of a Special Account previously established under the Commonwealth, State, Territory Disability Agreement. Section 20(2) of the FMA Act authorises the Finance Minister to make such determinations, and this particular determination modifies the Commonwealth, State, Territory Disability Agreement Special Account to reflect the expiry of the agreement and its replacement with the National Disability Agreement. This change is reflected in the renaming of the Special Account to the National Disability Special Account, as detailed in Section 20(2) of the FMA Act. The purpose of this account remains consistent with the original, focusing on funding research projects that address national disability issues agreed upon by Commonwealth, State, and Territory Ministers. The obligations and requirements imposed by this Act on the parties it governs include the necessity for the Finance Minister to table a copy of the determination in each House of the Parliament within the prescribed timeframe. This is a procedural requirement under Section 22 of the FMA Act, ensuring that both Houses of Parliament have an opportunity to review and potentially disallow the determination within five sitting days of it being tabled. If no disallowance occurs, the determination comes into effect on the calendar day following the last possible day for disallowance. The affected agency, the Department of Families, Housing, Community Services and Indigenous Affairs, has been consulted and agrees with the form of the instrument, indicating its internal acceptance of the changes. The legislation also outlines specific consequences for breaches or non-compliance. If the determination is disallowed by either House of Parliament within the specified period, it will not come into effect. However, there are no stated penalties or civil or criminal consequences for breaches of the determination itself, as the focus is on the procedural requirements for establishing or varying Special Accounts. This is consistent with the administrative nature of the Act, which is primarily concerned with the financial management and accountability of the Commonwealth rather than punitive measures.