EXPLANATORY STATEMENT
Issued by the authority of the Minister for Finance
Public Governance, Performance and Accountability Act 2013
PGPA Act Determination (Expo 2020 Dubai Special Account)
Purpose of this determination
This determination is made under subsection 78(1) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act) to establish the Expo 2020 Dubai Special Account (the special account).
The special account is being established to assist the Department of Foreign Affairs and Trade to manage monies on behalf of the Commonwealth in relation to Australia’s participation at the Universal Exposition, which will be held in Dubai in the United Arab Emirates. The exposition is expected to open in 2020.
The special account is intended to be in effect for the period 2018 to 2022.
The Secretary of the Department of Foreign Affairs and Trade is the accountable authority responsible for the special account.
The operating context of special accounts
A special account may be established, varied or revoked under the PGPA Act by a determination made by the Minister for Finance (under section 78), or by another Act (see section 80 of the PGPA Act).
A special account is an appropriation mechanism that sets aside amounts within the Consolidated Revenue Fund (CRF) for spending on specified purposes. The purposes of a special account are set out in the establishing determination or Act.
In accordance with section 81 of the Constitution, all revenues or moneys raised or received by the Commonwealth Executive Government form one CRF. Section 83 of the Constitution provides that such money may not be drawn from the Treasury except under an appropriation made by law.
- A special account enables revenues or moneys raised or received to be set aside for the purposes of that special account.
- Payments made for the purposes of a special account are supported by an appropriation in the PGPA Act; subsection 78(4) for a special account established by a determination or subsection 80(1) for a special account established by an Act.
Special account determinations
Special account determinations are legislative instruments for the purpose of the Legislation Act 2003. Special account determinations may be varied or revoked by a subsequent determination being made in accordance with subsection 78(3) of the PGPA Act.
In accordance with subsection 79(3) of the PGPA Act, the Finance Minister must table a copy of such determinations in each House of the Parliament. Subsection 79(4) of the PGPA Act provides that special account determinations are subject to disallowance by either House of the Parliament. The disallowance period starts on the day a special account determination is tabled in the House and ends on the fifth sitting day after the determination was tabled in that House.
If neither House passes a resolution to disallow a special account determination, under subsection 79(5) it comes into effect on the day immediately after the last day on which it could have been disallowed, or on a later day if specified in the determination.
Human Rights
A Statement of Compatibility with Human Rights is not required for this determination. Subsection 9(1) of the Human Rights (Parliamentary Scrutiny) Act 2011 requires a Statement of Compatibility with Human Rights for all legislative instruments subject to disallowance under section 42 of the Legislation Act 2003. While determinations made or varied under subsections 78(1) or 78(3) of the PGPA Act are subject to disallowance under section 79 of the PGPA Act, subsection 79(2) provides that they are not subject to disallowance under section 42 of the Legislation Act 2003. As such, a Statement of Compatibility with Human Rights is not required.
Consultation
The Department of Foreign Affairs and Trade was consulted in the preparation of this determination.
Overview
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) was enacted to provide a framework for the financial management and accountability of Commonwealth entities. This legislation aims to ensure that public money is managed effectively and transparently, and that public sector entities are held accountable for their performance. The PGPA Act Determination (Expo 2020 Dubai Special Account) was introduced to address the specific financial management needs of Australia’s participation in the Universal Exposition in Dubai, scheduled to open in 2020. This determination, made under subsection 78(1) of the PGPA Act by the Minister for Finance, establishes a special account to manage the related funds. The special account is intended to be operational from 2018 to 2022, with the Secretary of the Department of Foreign Affairs and Trade acting as the accountable authority. The policy objective of this determination is to ensure that the financial resources allocated for this significant international event are managed within a dedicated and clearly defined framework, thereby enhancing accountability and financial oversight.
Scope and Application
The Public Governance, Performance and Accountability Act 2013 (PGPA Act) Determination (Expo 2020 Dubai Special Account) establishes a special account to facilitate the Department of Foreign Affairs and Trade's management of funds related to Australia's participation in the Universal Exposition scheduled to open in Dubai, United Arab Emirates, in 2020. The special account is intended to operate for the period 2018 to 2022 and is established under subsection 78(1) of the PGPA Act, with the Secretary of the Department of Foreign Affairs and Trade designated as the accountable authority. Special accounts, as defined in the PGPA Act, are appropriation mechanisms that allocate funds within the Consolidated Revenue Fund for designated purposes, ensuring compliance with constitutional requirements for appropriations made by law. This determination, which is a legislative instrument under the Legislation Act 2003, can be varied or revoked by a subsequent determination in accordance with subsection 78(3) of the PGPA Act, and it must be tabled in each House of the Parliament. Although subject to disallowance under the PGPA Act, this determination does not require a Statement of Compatibility with Human Rights, as it is not subject to disallowance under section 42 of the Legislation Act 2003.
Key Provisions
The main operative sections of the determination establish the Expo 2020 Dubai Special Account (sections 1–2), specify the accountable authority responsible for it (section 3), and outline the operating context of special accounts (sections 4–6). The special account is set up to help the Department of Foreign Affairs and Trade manage funds related to Australia’s participation in the Universal Exposition in Dubai, which is expected to open in 2020 (section 1). The Secretary of the Department of Foreign Affairs and Trade is designated as the accountable authority for this special account (section 3). The determination also explains the legal basis for establishing special accounts under the Public Governance, Performance and Accountability Act 2013 (PGPA Act) (sections 4–6).
The Act imposes several obligations and requirements on the parties involved. The Secretary of the Department of Foreign Affairs and Trade, as the accountable authority, must ensure that the funds within the special account are used strictly for the purposes outlined in the determination, which are to support Australia’s participation in the Universal Exposition in Dubai (section 1). Additionally, the accountable authority must comply with any other relevant legislation, such as the PGPA Act and the Public Sector Management Act 1994, in managing the funds (section 7). The Minister for Finance must table a copy of the determination in each House of the Parliament, and it is subject to disallowance (sections 79–79(5)).
The determination does not explicitly outline specific offences, penalties, or consequences for breaches. However, any breaches of the PGPA Act or other relevant legislation by the accountable authority or any misuse of funds within the special account could result in disciplinary actions, financial penalties, or other consequences as prescribed by the applicable laws. The determination is subject to disallowance by either House of the Parliament within the disallowance period (section 79). If a determination is disallowed, it does not come into effect (section 79(5)).