Financial Management and Accountability (Variation of the Return of Indigenous Cultural Property Special Account) Determination 2011/16

Overview

The Financial Management and Accountability (Variation of the Return of Indigenous Cultural Property Special Account) Determination 2011/16 was introduced to address the need for updating and clarifying the Return of Indigenous Cultural Property Special Account established under the Financial Management and Accountability Act 1997. This Act was enacted to ensure proper financial management and accountability of Commonwealth funds. The determination, made under the authority of the Minister for Finance and Deregulation, amends the existing account by removing outdated references, renaming the account to the Indigenous Repatriation Special Account, and specifying the types of cultural materials to be included. The primary objective of this amendment is to align the account with current cultural sensitivities and administrative structures, ensuring that the funds are appropriately used for the repatriation of Indigenous ancestral remains and secret sacred objects. The determination is subject to disallowance by either House of the Parliament if deemed inappropriate, but otherwise comes into effect following the stipulated period for disallowance. This determination is a practical step to refine the management of funds related to the repatriation of cultural heritage, ensuring that the administration of these funds remains clear, relevant, and respectful of Indigenous cultural values. The process involved consultation with the Office for the Arts and the Department of the Prime Minister and Cabinet, which provided necessary data and support for the amendments. The financial implications for the 2011-12 period indicate an expected receipt of funds from departmental appropriations to cover both domestic and international repatriation efforts, reflecting the ongoing commitment to this important cultural initiative.

Scope and Application

The Financial Management and Accountability (Variation of the Return of Indigenous Cultural Property Special Account) Determination 2011/16 applies to the Indigenous Repatriation Special Account within the Consolidated Revenue Fund of the Commonwealth of Australia, as established under the Financial Management and Accountability Act 1997. This Determination varies the Return of Indigenous Cultural Property Special Account by removing the reference to the now-defunct Cultural Ministers' Council, renaming it to the Indigenous Repatriation Special Account, and clarifying the types of cultural material to Indigenous ancestral remains and secret sacred objects. The changes aim to enhance clarity and align with cultural sensitivities. The Determination is applicable to the Commonwealth government and the Office for the Arts within the Department of the Prime Minister and Cabinet, which is affected by this instrument. This instrument is for internal machinery of government purposes and does not require broader consultation with other persons, as per sections 17 and 18 of the Legislative Instruments Act 2003. The financial implications of the determination are outlined in the Table of Balances and Transactions, showing estimated credits and debits for the Special Account for the 2011-2012 financial year.

Key Provisions

The Financial Management and Accountability (Variation of the Return of Indigenous Cultural Property Special Account) Determination 2011/16 (the Determination) made under subsection 20(2) of the Financial Management and Accountability Act 1997 (FMA Act) varies the Return of Indigenous Cultural Property Special Account established by Determination 2005/45. The main changes include the removal of a reference to the Cultural Ministers’ Council, the renaming of the Special Account to Indigenous Repatriation Special Account, and the amendment of the type of cultural material involved from "indigenous cultural material" to "Indigenous ancestral remains and secret sacred objects" (section 2). These variations aim to provide clarity and align the text with cultural sensitivities. The Determination imposes obligations on the parties involved, primarily the Office for the Arts within the Department of the Prime Minister and Cabinet (PMC), which is affected by this instrument. The Office and PMC were provided with drafts of the instrument and have agreed with its form. The PMC has also supplied data for the "Table of Balances and Transactions" (section 4). As the instrument is for internal machinery of government purposes only, no consultation was necessary with other persons, in accordance with sections 17 and 18 of the Legislative Instruments Act 2003. The Determination does not explicitly outline any offences, penalties, or civil/criminal consequences for breaches. However, it is important to note that any unauthorised spending from the Indigenous Repatriation Special Account would be contrary to the FMA Act and the Constitution, which require all government spending to be under appropriation by the Parliament for specified purposes. The Financial Management and Accountability Act 1997, along with other relevant legislation, would apply to any breaches of the provisions of the Determination. The maximum penalties for offences under the FMA Act can include fines and imprisonment, depending on the severity of the offence. The estimated financial implications of the Determination for the Indigenous Repatriation Special Account in 2011-12 are as follows: an opening balance of $2,363,000, credits of $1,423,000, debits of $1,611,000, and a closing balance of $2,175,000 (section 5). The credits are expected to come from PMC departmental appropriations to cover domestic repatriation of Indigenous remains and objects, and PMC administered appropriations to cover international repatriation of Indigenous remains. The international repatriation function was previously the responsibility of the Department of Families, Housing, Community Services and Indigenous Affairs (FaHCSIA).